Document:

EXHIBIT 10.2

     STATE OF NORTH CAROLINA
     COUNTY OF BUNCOMBE

                                                            EMPLOYMENT AGREEMENT

     THIS AGREEMENT entered into as of March 20, 1998, by and between THE BANK
OF ASHEVILLE (hereinafter referred to as the "Bank") and Randall C. Hall
(hereinafter referred to as "Hall").

                                  WITNESSETH:

     WHEREAS, the Bank desires to retain Hall's services as an officer of the
Bank for the period specified herein, and Hall is willing to serve as an officer
of the Bank for such period; and, the parties desire to enter into this
Agreement to set forth the terms and conditions of Hall's employment with the
Bank;

     NOW, THEREFORE, for and in consideration of the premises and mutual
promises, covenants and conditions hereinafter set forth, and other good and
valuable considerations, the receipt and sufficiency of which hereby are
acknowledged, the Bank and Hall hereby agree as follows:

     1. Employment. The Bank hereby agrees to employ Hall, and Hall hereby
agrees to serve as an officer of the Bank, all upon the terms and conditions
stated herein. As an officer of the Bank, Hall will (i) serve as Chief Financial
Officer of the Bank, and (ii) have such other duties and responsibilities, and
render to the Bank such other management services, as are customary for persons
in Hall's position with the Bank or as shall otherwise be reasonably assigned to
him from time to time by the Bank.

     Hall shall faithfully and diligently discharge his duties and
responsibilities under this Agreement and shall use his best efforts to
implement the policies established by the Bank.

<PAGE>

EMPLOYMENT AGREEMENT
Randall C. Hall

     Hall hereby agrees to devote to the employment granted hereunder such
number of hours as such efforts and endeavors as the Bank shall deem to be
necessary to discharge his duties hereunder, and, for so long as employment
hereunder shall exist, Hall shall not engage in any other occupation which
requires any significant amount of Hall's personal attention during the Bank's
regular business hours or which otherwise interferes with Hall's attention to or
performance of his duties and responsibilities as an officer of the Bank
hereunder except with the prior written consent of the Bank. However, nothing
herein contained shall restrict or prevent Hall from personally, and for Hall's
own account, trading in stocks, bonds, securities, real estate or other forms of
investment for Hall's own benefit so long as said activities do not interfere
with Hall's attention to or performance of his duties and responsibilities as an
officer of the Bank hereunder.

     2. Compensation. For all services rendered by Hall to the Bank under this
Agreement, the Bank shall provide Hall a total compensation package in the
amount of Seventy Four Thousand dollars and 00/100's ($74,000) per annum. The
Board of Directors shall review this amount no less often than annually, 30 days
after the Bank's fiscal year end. Salary paid under this Agreement shall be
payable in cash not less frequently than monthly. All compensation hereunder
shall be subject to customary withholding taxes and such other employment taxes
as are required by law. In the event of a Change in Control (as defined in
Paragraph 9), Hall's base salary shall be increased not less than five percent
(5%) annually during the term of this Agreement.

     In addition to the base salary, the Bank will provide Hall or pay for his
     benefit the following:
     (a)  Medical insurance premiums to provide coverage for Hall and his
          dependents;
     (b)  Life insurance premiums;
     (c)  Automobile Allowance in the amount of $400 per month.

                                       2
<PAGE>

EMPLOYMENT AGREEMENT
Randall C. Hall

     3. Participation in Retirement and Employee Benefit Plan; Establishment of
Bonus Plans; Fringe Benefits. Subject to the terms and conditions of this
Agreement, Hall shall be entitled to participate in any and all employee benefit
programs and compensation plans from time to time maintained by the Bank and
available to all employees of the Bank, all in accordance with the terms and
conditions (including eligibility requirements) of such programs and plans of
the Bank, resolutions of the Bank's Board of Directors establishing such program
and plans, and the Bank's normal practices and established policies regarding
such programs and plans.

     The Bank shall develop and implement during the first year of the term of
this Agreement an incentive cash bonus plan whereby Hall will be entitled to
receive an annual cash bonus upon his attainment of prescribed goals set forth
in such plan.

     In addition to the other compensation and benefits described in this
Agreement, the Bank shall promptly reimburse Hall for all reasonable expenses
incurred by him in the performance of his duties under this Agreement and
documented to the reasonable satisfaction of the Bank or appropriate officers
of the Bank pursuant to established procedures.

     4. Vacation. Hall shall be entitled to paid vacation leave of three weeks
each year.

     5. Term. Unless sooner terminated as provided in this Agreement and subject
to the right of either Hall or the Bank to terminate Hall's employment at any
time as provided herein, the initial term of this Agreement and Hall's
employment with the Bank hereunder shall commence upon January 1, 1998 and shall
continue for a period of two (2) years. On the second anniversary of the date of
this Agreement, and if Hall has successfully met objectives as set forth in the
Business Plan or agreed to performance plans, the term of this Agreement shall
be extended for an additional one year period beyond the then effective
expiration date unless written notice from the Bank to Hall or from Hall to the
Bank is received 90 days prior to the anniversary date notifying the other
party that this Agreement shall not be so extended. It is contemplated that the
Chief Executive Officer will review

                                       3

<PAGE>

EMPLOYMENT AGREEMENT
Randall C. Hall

Hall's performance annually and make a determination whether to renew this
Agreement prior to the 90 day notice period.

     6. Confidentiality. Hall hereby acknowledges and agrees that (i) in the
course of his service as an officer of the Bank, he will gain substantial
knowledge of and familiarity with the Bank's customers and the bank's dealings
with them, and other information concerning the Bank's business, all of which
constitute valuable assets and privileged information which is particularly
sensitive due to the fiduciary responsibilities inherent in the banking
business, and, (ii) in order to protect the Bank's interest in and to assure it
to the benefit of its business, it is reasonable and necessary to place certain
restrictions on Hall to prevent him from competing with the Bank and to prevent
him from disclosing information about the Bank's business and customers. For
that purpose, and in consideration of this Employment Agreement, Hall
covenants and agrees with the Bank as follows:

     For the purpose of this Paragraph 6, the following terms shall have these
meanings:

     Customer. The term "Customer" means any Person with whom, as of the
effective date of termination of this Agreement or Hall's employment with the
Bank for any reason, the Bank has or has had a depository, loan or any other
bank relationship.

     Financial Institution. The term "Financial Institution" means any federal
or state chartered bank, savings bank, savings and loan association or credit
union, or any holding company or corporation which owns or controls any such
entity, or any other Person engaged in the business of making loans of any
type or receiving deposits, other than the Bank.

     Person. The term "Person" means any natural person or any corporation,
partnership, proprietorship, joint venture, limited liability company, trust,
estate, governmental agency or instrumentality, fiduciary, unincorporated
association or other entity.

     (a) Confidentiality Covenant. Hall covenants and agrees with the Bank that
any and all data, figures, projections, estimates, lists, files, records,
documents, manuals and all other such materials or information (financial or
otherwise) relating to the Bank and its banking business, regulatory
examinations, financial results and conditions, lending and deposit

                                       4

<PAGE>

EMPLOYMENT AGREEMENT
Randall C. Hall

operations, customers (including lists of the Bank's customers and information
regarding their accounts and business dealings with the Bank), policies and
procedures, computer systems and software, shareholders, employees, officers
and directors (herein referred to as "Confidential Information") are
proprietary to the Bank and are valuable, special and unique assets of the Bank
and its business to which Hall will have access during his employment with the
Bank. Hall agrees that (i) all such Confidential Information shall be considered
and kept as the confidential, private and privileged records and information
of the Bank, and (ii) at all times during the term of his employment with the
Bank and following the termination of this Agreement or his employment for any
reason, and Hall will not: (a) divulge any such Confidential Information to any
other Person or Financial Institution; (b) remove any such Confidential
Information in written or other recorded form from the Bank's premises; or (c)
make any use of any Confidential Information for his own purpose or for the
benefit of any Person or Financial Institution other than the Bank.

     (b) Remedies for Breach. Hall understands and agrees that a breach or
violation by him of any covenant contained in Paragraph 6(a) of this Agreement
would constitute a material breach of this Agreement and would cause
irreparable damage and injury to the Bank for which the Bank would not have an
adequate remedy at law in that it would be difficult to ascertain the amount of
monetary damages which would result from any such breach or violation. In the
event of Hall's actual or threatened breach or violation of any covenant
contained in Paragraph 6(a), Hall agrees the Bank shall be entitled to bring
a civil action seeking a temporary restraining order and preliminary and
permanent injunction restraining Hall from violating or continuing to violate
any of these covenants or from threatening to violate any of them and seeking
any other legal or equitable relief relating to the breach or violation of any
of these covenants. Hall agrees if the Bank institutes any such civil action
against Hall, Hall shall have waived any claim or defense that the Bank has an
adequate remedy at law and shall not plead or contend in any such civil action
any claim or defense that the Bank has adequate remedy at law. Moreover, the
parties agree the exercise by the Bank of its right to seek in injunctive
relief shall not preclude the Bank or its successors or assigns from pursuing
any other remedy or exercising any other right, power or privilege

                                       5

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EMPLOYMENT AGREEMENT
Randall C. Hall

available to it for any such breach or violation, whether at law or in equity,
including the recovery of damages, all of which shall be cumulative and in
addition to all other rights and remedies, available to the Bank.

     Further, Hall agrees the provisions of Paragraph 6(a) above and the
remedies provided in this Paragraph 6(b) shall be in addition to, and shall not
be deemed to supersede or to otherwise restrict, limit or impair the rights of
the Bank under the Trade Secrets Protection Act contained in Article 24,
Chapter 66 of the North Carolina General Statues, or the rights of the Bank
under any other state or federal law or regulation dealing with or providing a
remedy for the wrongful disclosure, misuse or misappropriation of trade secrets
or other proprietary or confidential information.

     (c) Survival of Covenants. Hall's covenants and agreements and the Bank's
rights and remedies provided for in this Paragraph 6 shall survive any
termination of this Agreement or termination of Hall's employment with the Bank
regardless of the reason for such termination.

     7. Termination and Termination Pay.

     (a) Hall's employment under this Agreement shall be terminated by his death
and his estate shall be entitled to receive any unpaid compensation due him
computed through the last day of the calendar month in which his death occurs.

     (b) Hall shall have cause to terminate his employment by the Bank if he
determines in good faith that the Bank has breached in any material respect
any of the terms or conditions of this Agreement. Prior to any such termination
by Hall upon his determination in good faith the Bank has breached in a material
respect any of the terms or conditions of this Agreement, Hall shall give the
Bank written notice which describes such breach and if the Bank within five
days following its receipt of such notice cures or corrects the breach to the
reasonable satisfaction of Hall, this Agreement shall remain in full force and
effect.

     (c) Hall may terminate his employment at any time without cause provided
(i) Hall provides at least 90 days notice to the Bank of his intention to
terminate his

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EMPLOYMENT AGREEMENT
Randall C. Hall

employment by the Bank and (ii) Hall agrees to be bound by a covenant not to
compete by his employment with any Financial Institution in Buncombe County for
a period of not less than 1 year.

     (d) The Bank may terminate Hall's employment at any time with cause or
without cause as "Cause" is defined below.

     If Hall's employment is terminated for any reason other than for cause, the
termination shall not prejudice Hall's right to compensation for other benefits
under this Agreement for the remaining term of the Agreement.

     On the other hand, if Hall's employment is terminated for cause, Hall shall
not thereafter have any rights under this Agreement (including the right to
receive any compensation or other benefits for any period after the date of
termination for cause).

     For the purpose of Paragraph 7(d), the Bank shall be entitled to terminate
Hall's employment for cause upon any one or more of the following seven grounds:

     (i) A determination by the Bank's Board of Directors that, due to Hall's
actions or influence, there has been a material adverse divergence from the
Business Plan.

     (ii) A determination by the Bank, in good faith, that Hall (A) has
breached in any material respect any of the terms or conditions of this
Agreement, or (B) is engaged or has engaged in willful misconduct or conduct
which is detrimental to the business prospects of the Bank or which has had or
likely will have a material adverse effect on the Bank's business or reputation.
Prior to any termination by the Bank of Hall's employment for such a breach,
failure to perform, or conduct described in this subparagraph (ii) the Bank
shall give Hall written notice which describes such breach, failure to perform,
or conduct and if, during a period of five (5) days following such notice, Hall
cures or corrects the same to the reasonable satisfaction of the Bank, then this
Agreement shall remain in full force and effect. However, notwithstanding the
above, if the Bank has given written notice to Hall on a previous occasion of
the same or substantially similar breach, failure to perform or conduct, or of a
breach, failure to perform, or conduct which the Bank determines in good faith
to be of substantially similar import, or if the Bank determines in good faith
that the then current breach, failure to perform, or conduct is not reasonably
curable, then termination under this

                                       7
<PAGE>

EMPLOYMENT AGREEMENT
Randall C. Hall

subparagraph (ii) shall be effective immediately and Hall shall have no right to
cure such breach, failure to perform, or conduct.

     (iii) The violation by Hall of any applicable federal or state law, or any
applicable rule, regulation, order or statement of policy promulgated by any
governmental agency or authority having jurisdiction over the Bank or any of its
affiliates or subsidiaries (a "Regulatory Authority") including without
limitation the Federal Deposit Insurance Corporation, the North Carolina
Commissioner of Banks, the Federal Reserve Board or any other banking
regulator), which results from Hall's gross negligence, willful misconduct, or
intentional disregard of such law, rule, regulation, order, or policy statement
and results in any substantial damage, monetary or otherwise, to the Bank or any
of its affiliates or subsidiaries or to the Bank's reputation;

     (iv) The commission in the course of Hall's employment with the Bank of an
act of fraud, embezzlement, theft or proven personal dishonesty (whether or not
resulting in criminal prosecution or conviction);

     (v) The conviction of Hall of any felony or any criminal offense involving
dishonesty or breach of trust, or the occurrence of any event described in
Section 19 of the Federal Deposit Insurance Act or any other event or
circumstance which disqualifies Hall from serving as an employee or executive
officer of, or a party affiliated with, the Bank or its bank holding company; if
any.

     (vi) Hall becomes unacceptable to, or is removed, suspended or prohibited
from participating in the conduct of the Bank's affairs or if proceedings for
that purpose are commenced by, any Regulatory Authority.

     (vii) The occurrence of any event believed by the Bank, in good faith, to
have resulted in Hall being excluded from coverage, or having coverage limited
as to Hall as compared to other covered officers or employees, under the Bank's
then current "blanket bond" or other fidelity bond or insurance policy covering
its directors, officers or employees.

     8. Disability. In the event Hall becomes disabled during the term of his
employment and it is determined Hall is permanently unable to perform his duties
under this

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EMPLOYMENT AGREEMENT
Randall C. Hall

Agreement, Hall's employment under this Agreement shall terminate. The Bank
shall continue to compensate Hall at the level of compensation set forth in
Paragraph "2" above, and provide Hall each of the other benefits described in
this Agreement, for a period of one year or the remaining term of this Agreement
(whichever is less), so long as Hall remains disabled, less all other payments
to which Hall is entitled under any insurance or disability plan of the Bank
applicable to Hall and such disability payments as Hall may be entitled to
receive from Social Security or any other source.

     In the event Hall becomes disabled during the term of his employment and it
is determined that Hall is temporarily unable to perform his duties under this
Agreement, the Bank will continue to compensate Hall at the level of
compensation set forth in Paragraph "2" above for a period of ninety days.

     If at any time a disagreement arises between Hall and the Bank as to
whether Hall is disabled or whether any disability of Hall is permanent or
temporary, either or both of such questions shall be submitted to an impartial,
reputable physician selected by agreement between Hall and the Bank. Should Hall
and the Bank be unable to agree upon such a physician to resolve either or both
of these questions, the Bank shall select a physician, Hall shall select a
physician, and these two physicians shall select a third physician. This panel
of three physicians shall resolve either or both of these questions and the
determination by the panel shall be final and binding upon Hall and the Bank.
The Bank shall pay the reasonable fees and expenses of the physician or
physicians making this determination.

     9. Additional Regulatory Requirement. Notwithstanding anything contained in
this Agreement to the contrary, it is understood and agreed that the Bank (or
its successors in interest) shall not be required to make any payment or take
any action under this Agreement if (a) the Bank is declared by any Regulatory
Authority to be insolvent, in default or operating in an unsafe or unsound
manner, or if (b) in the opinion of counsel to the Bank such payment or action
(i) would be prohibited by or would violate any provision of state or federal
law applicable to the Bank, including without limitation the Federal Deposit
Insurance Act and Chapter 53 of the North Carolina General Statutes as now in
effect or

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EMPLOYMENT AGREEMENT
Randall C. Hall

hereafter amended, (ii) would be prohibited by or would violate any applicable
rules, regulations, orders or statements of policy, whether now existing or
hereafter promulgated, of any Regulatory Authority, or (iii) otherwise would be
prohibited by any Regulatory Authority.

     10. Change in Control.

     (a) In the event of a termination of Hall's employment in connection with,
or within twenty-four (24) months after, a "Change in Control" (as defined in
Subparagraph (d) below) of the Bank, for reasons other than for "cause" (as
defined in Paragraph 7(d) hereof), Hall shall be entitled to receive the sum set
forth in Subparagraph (c) below. Said sum shall be payable as provided in
Subparagraph (e) below.

     (b) Hall shall have the right to terminate this Agreement upon the
occurrence of any of the following events (the "Termination Events") within
twenty-four (24) months following a Change in Control of the Bank:

                  (i) Hall is assigned any duties or responsibilities which are
         inconsistent with his position, duties, responsibilities, or status at
         the time of the Change in Control or with his reporting
         responsibilities or titles with the Bank in effect as such time;

                  (ii) Hall's annual base salary is reduced below the amount in
         effect as of the effective date of a Change of Control or as the same
         shall have been increased from time to time following such effective
         date;

                  (iii) Hall's life insurance, medical or hospitalization
         insurance, disability insurance, stock option plans, stock purchase
         plans, deferred compensation plans, management retention plans,
         retirement plans, or similar plans or benefits being provided by the
         Bank to Hall as of the effective date of the Change in Control are
         reduced in their level, scope, or coverage, or any such insurance,
         plans, or benefits are eliminated, unless such reduction or elimination
         applies proportionately to all salaried employees of the Bank who
         participated in such benefits prior to such Change in Control; or

                                       10

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EMPLOYMENT AGREEMENT
Randall C. Hall

          (iv) Hall is transferred to a location outside of Buncombe County,
     North Carolina, with Hall's express written consent.

     A Termination Event shall be deemed to have occurred on the date such
action or event is implemented or takes effect.

     (c) In the event Hall terminates this Agreement or the Bank terminates this
Agreement pursuant to this Paragraph 10, the Bank will be obligated to pay or
cause to be paid to Hall an amount equal to two hundred ninety nine percent
(299%) of Hall's "base amount" as defined in Section 28OG(b)(3)(A) of the
Internal Revenue Code of 1986, as amended (the "Code").

     (d) For the purpose of this Agreement, the term Change in Control shall
mean any of the following events:

                  (i) After the effective date of this Agreement, any "person"
         (as such term is defined in Section 70)(8)(A) of the Changes in Bank
         Control Act of 1978), directly or indirectly, acquires beneficial
         ownership of voting stock, or acquires irrevocable proxies or any
         combination of voting stock and irrevocable proxies, representing
         twenty-five percent (25%) or more of any class of voting securities of
         the Bank, or acquires control, in any manner of the election of a
         majority of the directors of the Bank;

                  (ii) The Bank consolidates or merges with or into another
         corporation, association, or entity, or is otherwise reorganized, as
         the result of which the Bank is not the surviving corporation in such
         transaction; or

                  (iii) All or substantially all of the assets of the Bank are
         sold or otherwise transferred to or are acquired by any other
         corporation, association, or other person, entity, or group;
         "provided, however, that should the Bank reorganize itself into the
         holding company form of organization, whereby the share holders of the
         Bank immediately prior to such reorganization are substantially the
         same share holders as

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EMPLOYMENT AGREEMENT
Randall C. Hall

         the Bank's holding company, such reorganization shall not be considered
         a "change in control" for the purpose of this agreement."

     Notwithstanding the other provisions of this Paragraph 10, a transaction or
event shall not be considered a Change in Control if, prior to the consummation
or occurrence of such transaction or event, Hall and the Bank agree in writing
that the same shall not be treated as Change in Control for the purposes of this
Agreement.

     (e) Amounts payable pursuant to this Paragraph 9 shall be paid, at the
option of Hall, either in one lump sum or in equal monthly payments over the
remaining term of this Agreement.

     (f) Following a Termination Event which gives rise to Hall's right
hereunder, Hall shall have twelve (12) months from the date of the occurrence
of the Termination Event to terminate this Agreement pursuant to this Paragraph
9. Any such termination shall be deemed to have occurred only upon delivery to
the Bank or any successor thereto, of written notice of termination which
describes the Change in Control and Termination Event. If Hall does not so
terminate this Agreement within such twelve months period, Hall shall thereafter
have no further rights hereunder with respect to that Termination Event, but
shall retain rights, if any, hereunder with respect to any other Termination
Event as to which such twelve month period has not expired.

     (g) It is the intent of the parties hereto that all payments made pursuant
to this Agreement be deductible by the Bank for federal income tax purpose and
not result in the imposition of an excise tax on Hall. Notwithstanding anything
contained in this Agreement to the contrary, any payments to be made to or for
the benefit of Hall which are deemed to be "parachute payments" as that term is
defined in Section 28OG(b)(2) of the Code, shall be modified or reduced to the
extent deemed to be necessary by the Bank's Board of Directors to avoid the
imposition of an excise tax on Hall under Section 4999 of the Code or the
disallowance of a deduction to the Bank under Section 28OG(a) of the Code.

                                       12
<PAGE>

EMPLOYMENT AGREEMENT
Randall C. Hall

     11. Successors and Assigns.

     (a) This Agreement shall insure to the benefit of and be binding upon any
corporate or other successor of the Bank which shall acquire, directly or
indirectly, by conversion, merger, consolidation, purchase or otherwise, all or
substantially all of the assets of the Bank.

     (b) The Bank is contracting for the unique and personal skills of Hall.
Therefore, Hall shall be precluded from assigning his rights or delegating his
duties hereunder.

     12. Modification; Waiver; Amendments. No provision of the Agreement may be
         modified, waived or discharged unless such waiver, modification or
         discharge is contained in a written Agreement executed by the parties
         hereto. No waiver by either party hereto, at any time, of any breach by
         the other party hereto of, or the failure of the other party to comply
         with any condition or provision of this Agreement to be performed by
         such other party shall be deemed a waiver of similar or dissimilar
         provisions or conditions at the same or at any prior or subsequent
         time. No amendments or additions to this Agreement shall be effective
         unless in writing and signed by both parties.

     13. Applicable Law. This Agreement shall be governed in all respects by the
laws of North Carolina, except to the extent that federal law shall be deemed to
apply.

     14. Severability. The provisions of this Agreement shall be deemed
severable and the invalidity or unenforceability of any provision shall not
affect the validity or enforceability of the other provisions hereof.

     15. Entire Agreement. This Agreement contains the entire agreement between
the parties and its supersedes any and all other oral or written agreement(s)
heretofore made, and there are no representations or inducements by or to, or
and agreements between, any of the parties hereto other than those contained
herein in writing.

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EMPLOYMENT AGREEMENT
Randall C. Hall

     IN WITNESS WHEREOF, the parties have executed this Agreement under seal and
in such form as to be binding as of the day and year first hereinabove written.

     THE BANK OF ASHEVILLE
     By: /s/ Howard B. Montgomery, Jr.
         ----------------------------------
     Howard B. Montgomery, Jr.
     President & Chief Executive Officer

     Attest:

     /s/ Diana B. Barr
     ---------------------------------------
     Secretary

     /s/ Randall C. Hall                     (SEAL)
     ----------------------------------------
     Randall C. Hall

                                       14EXHIBIT 10.3
                             BASIC PLAN DOCUMENT 04
                                TABLE OF CONTENTS
SECTION ONE: DEFINITIONS
      l~01         Adoption Agreement                                         1
         1.02      Basic Plan Document                                        1
         1.03      Beneficiary                                                1
         1.04      Break in Eligibility Service                               1
         1.05      Break in Vesting Service                                   I
         1.06      Code                                                       1
         1.07      Compensation                                               1
         1.08      Custodian                                                  2
         1.09      Disability                                                 3
         1.10      Early Retirement Age                                       3
         1.11      Earned Income                                              3
         1.12      Effective Date                                             3
         1.13      Eligibility Computation Period                             3
         1.14      Employee                                                   3
         1.15      Employer                                                   3
         1.16      Employer Contribution                                      3
         1.17      Employment Commencement Date                               3
         1.18      Employer Profit Sharing Contribution                       3
         1.19      Entry Dates                                                3
         1.20      ERISA                                                      4
         1.21      Forfeiture                                                 4
         1.22      Fund                                                       4
         1.23      Highly Compensated Employee                                4
         1.24      Hours of Service                                           4
         1.15      Individual Account                                         5
         1.26      Investment Fund                                            5
         1.27      Key Employee                                               5
         1.28      Leased Employee                                            5
         1.29      Nondeductible Employee Contributions                       5
         1.30      Normal Retirement Age                                      5
         1.31      Owner-Employee                                             5
         1.32      Participant                                                6
         1.33      Plan                                                       6
         1.34      Plan Administrator                                         6
         1.35      PlanYear                                                   6
         1.36      Prior Plan                                                 6
         1.37      Prototype Sponsor                                          6
         1.38      Qualifying Participant                                     6
         1.39      Related Employer                                           6
         1.40      Related Employer Participation Agreement                   6
         1.41      Self-Employed Individual                                   6
         1.42      Separate Fund                                              6
         1.43      Taxable Wage Base                                          6
         1.44      Termination of Employment                                  6
         1.45      Top-Heavy Plan                                             6
         1.46      Trustee                                                    6
         1.47      Valuation Date                                             7
         1.48      Vested                                                     7
         1.49      Year of Eligibility Service                                7
       ASO         Year of Vesting Service                                    7

SECTION TwO: ELIGIBILITY PARTICIPATION

<PAGE>

         2.01      Eligibility To Participate                                 7
         2.02      PlanEntry                                                  7
         2.03      Transfer to or From Ineligible Class                       8
         2.04      Return as a Participant After Break in Eligibility
                   Service                                                    S
         2.05      Determinations Under This Section                          8
         2.06      Terms of Employment                                        S
         2.07      Special Rules Where Elapsed Time Method Is Being Used      S
         2.08      Election Not To Participate                                9
SECTION THREE: CONTRIBUTIONS
    3.01           Employer Contributions                                     9
    3.02           Nondeductible Employee Contributions                      11
    3.03           Rollover                                                  12
    3.04           Transfer Contributions                                    12
    3.05           Limitation on Allocations                                 12

SECTION FOUR: INDIVIDUAL ACCOUNTS OF PARTICIPANTS AND VALUATION
         4.01      Individual Accounts                                       16
         4.02      Valuation of Fund                                         16
         4.03      Valuation of Individual Accounts                          16
         4.04      Modification of Method for Valuing Individual Accounta    17
         4.05      Segregation of Assets                                     17
         4.06      Statement of Individual Accounts                          17
SECTION FIVE: TRUSTEE OR CUSTODIAN
    5.01           Creation of Fund                                          17
    5.02           Investment Authority                                      17
    5.03           Financial Organization Custodian or Trustee Without
                   Full Trust Powera                                         17
    5.04           Financial Organization Trustee With Full Trust Powers
                   and Individual Trustee                                    18
    5.05           Division of Fund Into Investment Funds                    19
    5.06           Compensation and Expenses                                 19
    5.07           Not Obligated to Question Data                            19
    5.08           Liability For Withholding on Distributions                20
    5.09           Resignation or Removal of Trustee (or Custodian)          20
    5.10           Degree of Care - Limitations of Liability                 20
    5.11           indemnification of Prototype Sponsor and Trustee
                   (or Custodian~                                            20
    5.12           Investment Managers                                       21
    5.13           Matters Relating to Insurance                             21
    5.14           Direction of Inve8tments by Participant                   22
SECTION SIX: VESTING AND DISTRIBUTION
        6.01       Distribution To Participant                               22
        6.02       Form of Distribution to a Participant                     25
        6.03       Distributions Upon the Death of a Participant             26
        6.04       Form of Distribution to Beneficiary                       26
        6.05       Joint and Survivor Annuity Requirements                   27
        6.06       Distribution Requirements                                 30
        6.07       Annuity Contracts                                         33
        6.08       Loans to Participants                                     33
        6.09       Distribution in Kind                                      34
        6.10       Direct Rollovers of Eligible Rollover
                   Distributions                                             34
        6.11       Procedure for Missing Participants or Henefician          35

SECTION SEVEN: CLAIMS PROCEDURE
        7.01       Filing a Claim for Plan Distributions                     35
        7.02       Denial of Claim                                           35
        7.03       Remedies Available                                        35
SECTION EIGHT: PLAN ADMINISTRATOR
    8.01           Employer is Plan Administrator                            36

<PAGE>

        8.02       Powers and Duties of the Plan Adininistrator              36
        8.03       Expenses and Compensation                                 37
        8.04       Information from Employer                                 37
SECTION NINE: AMENDMENT AND TERMINATION
        9.01       Right of Prototype Sponsor to Amend the Plan              37
        9.02       Right of Employer to Amend the Plart                      37
        9.03       Limitation on Power to Amend                              37
        9.04       Amendment of Vesting Schedule                             38
        9.05       Permanency                                                38
        9.06       Method and Procedure for Termination                      38
        9.07       Continuance of Plan by Successor Employer                 38
        9.08       Failure of Plan Qualification                             38
SECTION TEN: MISCELLANEOUS.
        10.01      State Comninnity Property Laws                            38
        10.02      Headings                                                  38
        10.03      Gender and Number                                         38
        10.04      Plan Merger or Consolidatiort                             39
        10.05      Standard of Fiduciary Conduct                             39
        10.06      General Undertating Of All Parties                        39
        10.07      Agreement Binds Heirs, Etc                                39
        10.08      Determination Of Top-Heavy Status                         39
        10.09      Special Ltmitations for Owner-Employees                   40
        10.10      Inalienability of Benefits                                41
        10.11      Cannot Eliminate Protected Benefits                       41
SECTION ELEVEN: 401(K) PROVISIONS
       11.100      Definitions                                               41
       11.101      Actual Deferral Percentage (ADP)                          41
       11.102      Aggregate Lirm                                            42
       11.103      Average Contribution Percentage (ACP)                     42
       11.104      Contributing Participant                                  42
       11.105      Contribution Percentage                                   42
       11.106      Contribution Percentage Amounts                           42
       11.107      Elective Deferrals                                        42
       11.108      Eligible Participant                                      42
       11.109      Excess Aggregate Contributions                            42
       11.110      Excess Contributions                                      43
       11.111      Excess Elective Deferrals                                 43
       11.112      Matcliing Contribution                                    43
       11.113      Qualified Nonelective Contributions                       43
       11.114      Qualified Matching Contributions                          43
       11.115      Qualifying Contributing Participant                       43
       11.200      Contributing Participant                                  43
       11.201      Requirements to Enroll as a Contributing Participant      43
       11.202      changing Elective Deferral Amounts                        43
       11.203      Ceasing Elective Deferrals                                44
       11.204      Return as a Contributing Participant After Ceasing
                   Elective Deferrals                                        44
       11.205      Certain On Time Irrevocable Elections                     44
       11.300      Contributions                                             44
       11.301      Contributions By Employer                                 44
       11.302      Matcbiing Contributions                                   44
       11.303      Qualified Nonelective Contributions                       44
       11.304      Qualified Matching Contributions                          44
       11.305      Nondeductible Employee Contributions                      44
       11.400      Nondiscrimination Testing                                 45
       11.401      Actual Deferral Percentage Test (ADP)                     45
       11.402      Limits on Nondeductible Employee Contributions and
                   Matching Contributions                                    46
       11.500      Distribution Provisions                                   47
       11.501      General Rule                                              47

<PAGE>

11.502    Distribution Requirements                                          47
11.503    Hardship Distribution                                              48
11.504    Distribution of Excess Elective Deferrals                          48
11.505    Distribution of Excess                                             48
11.506    Distribution of Excess Aggregate Contributions                     49
11.50?    Recharacterization                                                 50
11.508    Distribution of Elective Deferrals if Excess Annual Additions      50
11.600    Vesting                                                            50
11.601    100% Vesting on Certain Contributions                              50
11.602    Forfeitures and Vesting of Matching Contributions                  50

<PAGE>
QUALIFIED RETIREMENT PLAN AND TRUST Defined Contribution Basic Plan
Document 04

SECTION ONE
DEFTNITIONS
The following words and phrases when used in the Plan with initial capital
leners shall, for the purpose of this Plan, have the meanings set forth below
unless the context indicates that other meanings are intended:
1.01        ADOPTION AGREEMENT
            Means the document executed by the Employer through which it adopts
            the Plan and Trust and thereby agrees to he bound by all terms and
            conditions of the Plan and Trust.

1.02        BASIC PLAN DOCUMENT
            Means this prototype Plan and Trust document.

1.03        BENEFICIARY
            Means the individual or individuals designated pursuant to Section
            6.03(A) of the Plan.

1.04        BREAKIN ELIGIBILTY SERVICE
            Means a 12 consecutive month period which coincides with an
            Eligibility Computation Period during which an Employee fails to
            complete more than 500 Hours of Service (or such lesser number of
            Hours of Service specified in the Adoption Agreement for this
            purpose).

1.05        BREAK IN VESTNG SERVICE
            Means a Plan Year (or other vesting computation period described in
            Section 1.50) during which an Employee fails to complete more than
            500 Hours of Service (or such lesser number of Hours of Service
            seecified in the Adoption Agreement for this purpose).

             1.106     CODE
                       Means the Internal Revenue Code of 1986 as amended from
                       time-to-time.

             1.07      COMPENSATION

                       A.    Basic Definition
                             For Plan Years beginning on or after January
                             1,1989, the following definition of Compensation
                             shall apply:

                             As elected by the Employer in the Adoption
                             Agreement (and if no election is made, W-2 wages
                             will he deemed to have been selected), Compensation
                             shall mean one of the following:

                                   1.W-2 wages. Compensation is defined as
                                   information required to be reported under
                                   Sections 6041 and 6051. and 6052 of the Code
                                   OWages, tips and other compensation as
                                   reported on Form W-2). Compensation is
                                   defined as wages withan the meaning of
                                   Section 3401(a) of the Code and all other
                                   payments of compensation to an Employee by
                                   the Employer (in the course of the Employer's
                                   trade or business) for which the Employer is
                                   required to flirnish the Employee a written
                                   statement under Sections 6041(d) and
                                   6051(a)(3). and 6052 of the Code.
                                   Compensation must be determined without
                                   regard to any rules under Section 3401(a)
                                   that limit the remuneration included in wages
                                   bssed on the nature or location of the
                                   employment or the services performed (such as
                                   the exception for agricultural labor in
                                   Section 3401(a)(2)).

                             2.     Section 3401(a) wages. Compensation is
                                    defined as wages within the meaning of
                                    Section 3401(a) of the Code, lor the
                                    purposes of income tax withholding at the
                                    source but determined without regard to any
                                    rules that litni? the retnuneration included
                                    in wages based on the nature or location of
                                    the employment or the services performed
                                    (such as the exception for agricultural
                                    labor in Section 3401(a)(2)).

                             3.    415 safe-harbor compensation. Compensation is
                                   defined as wages, salaries, and fees for
                                   professional services and other amounts
                                   reeeived (without regard to whether or not an
                                   amount is pa!d in cash) for personal
                                   services actually redered in the course of

<PAGE>

                                   employment with the Employer maintaining the
                                   Plan to the extent that the amounts are
                                   includible in gross income (including, but
                                   not limited to. commissions paid salesmen.
                                   compensation for services on the basis of a
                                   percentage of profits, conttnissions on
                                   insurance pretniums, tips, bonuses, fringe
                                   benefits. and reimbursements or other expense
                                   allowaeces under a nonaccoutable plan (as
                                   described in 1.62-2(c)), and excluding the
                                   following:

                                    a.     Employer conrributions to a plan of
                                           deferred compensation which are not
                                           includible in the Employee's grnss
                                           income for the' taxable year in which
                                           contributed, or employer
                                           contributions under a stmplifled
                                           employee pension plan to the extent
                                           such con:tributions are deductible by
                                           the Employee, or any' distributions
                                           from a pian of deferred compensation;

                                       1
<PAGE>

                       h.      Amounts realized from the exercjse of a
                               nonqualified stock option, or when restricted
                               stock (or property) held by the Employee either
                               becomes freely transferable o? is no longer
                               subject to a substantial risk of forfeiture;

                       C.      Amounts realized from the sale, exchange or other
                               disposition of stock acquired under a qualified
                               stock option; and

                       d.      Other amounts which received special tax
                               benefits, or contributions made by the Employer
                               (whether or not under a salary reduction
                               agreement) towards the purchase of an annuity
                               contract described in Section 403(13) of the Cede
                               (whether or not the contributions are actually
                               excludable from the gross income of the
                               Employee).

                  For any Self-Employed Inaividual covered under the Plan,
                  Compensation will mean Earned Income.

           B.     Determination Period And Other Rules
                  Compensation shall include only that Compensation which is
                  actually paid to the Pan icipant during the determination
                  period. Except as provided elsewhere in this Plan, the
                  determination period shall be the Plan Year unless the
                  Employer has selected another period in the Adoption
                  Agreement. If the Employer makes no election, the
                  determination period shall be the Plan Year,

                  Unless otherwise indicated in the Adoption Agteement,
                  Compensation shall include any amount which is contributed by
                  the Employer pursuant to a salary reduction agreement and
                  which is not includible in the gross income of the Employee
                  under Sections 125, 402(e)(3), 402(h)(l)(13) or 403(1,) of the
                  Code.

                  Where this Plan is being adopted as an amendment and
                  restatement to bring a Prior Plan into compliance with the Tax
                  Reform Act of 1986, such Prior Plan's definition of
                  Compensation shall apply for Plan Years beginning before
                  January 1,1989.

           C.     Limits On Compensation
                  For years beginning after December 31, 1988 and before January
                  1.1994, the annual Compensation of each Participant taken into
                  account for determining all benefits provided under the Plan
                  for any determlnation period shall not exeeed $200,000. This
                  limitation shall be adjusted by the Secreary at the same time
                  and in the same manner as under Section 415(d) of the Code,
                  except that the dollar increase in efibet on January 1 of any
                  calendar year is effective for Plan Years beginning in such
                  calendar year and the first adjustment to the $200,000
                  limitation is effective on January 1, 1990.

                  For Plan Years beginning on or after January 1, 1994, the
                  anmial Compensation of each Participant taken into account for
                  determining all benefits provided undtr the Plan for any Plan
                  Year shall not exceed $150,000, as adjusted for increases in
                  the wst~of-living in accordance with Section 401(a)(17)(11) of
                  the Iteernal Revenue Code. The cost~f-living adjustment in
                  effbct for a calendar year applies to any determination period
                  beginning in such calendar year.

                  If the period for determining Compensation used in calculating
                  an Employee's allocation for a determination period is a short
                  Plan Year (i.e., snorter than 12 months), the arurtal
                  Compensation limit is an amount equal to the otherw'ise
                  applicable annual Comperisation limit multiplied by a
                  fraction, the numerator of which is the number of months in
                  the short Plan Year, and the denominator of which is 12.

                  In determining the Compensation of a Prrticipant for purposes
                  of this limitation. the rules of Section 414(q)(6) of the Code
                  shall apply, except in applying such r'ules, the term "family"
                  shall include only the spouse of the Participant and any
                  lineal descendants of the Participant who have not attained
                  age 19 before the close of the year. If, as a result of the
                  application of such rules the adjusted $200,000 limitation is
                  exceeded, then (except for purposes of determining the portion
                  of Compensation up to the integration level, if this Plan
                  provides for permitted disparity), the limitation shall be
                  prorated among the affected hidividuals in proportion to each
                  such individual's Compensation as determined under this
                  Section prior to the application of this limitation.

                  If Compensation for any prior determination period is taken
                  into account in determining an Employee's
<PAGE>

                  allocations or benefits for the current determination period.
                  the Compensation for such prior determination period is
                  subject to the applicable annual Compensation limit in effect
                  for that prior period. For this purpose, in determining
                  allocations in Plan Years beginning on or after January 1,
                  1989, the annual Compensation limit in effect for
                  determination periods beginning before that date is $200,000.
                  In addition, in determining allocations in Plan Years
                  beginning on or after January 1,1994, the annual Compensation
                  limit in effect for determination periods beginning before
                  that date is $150,000.

1.08
CUSTODIAN
Means an entity specified in the Adoption Agreement as Custodian or any duly
appointed successor as provided in Section 5.09.

                                        2

<PAGE>

1.09         DISABILITY
            Unless the Employer has elected a different definition in the
            Adoption Agreement, Disability means the inability to engage in any
            substantial, gainill activity by reason of any medically
            determinable physicai or mental impairment that can be expected~to
            result in death or which has tasted or can he expected to last for a
            continuous period of not less than 12 months. The permanence and
            degree of such impairment shall be supported by medical evidence.
1.10        EARLY REITREMENT AGE
            Means the age specified in the Adoption Agreement. The Plan will not
            have an Early Retirement Age if none is specified in the Adoption
            Agreement.

1.11        EARNED INCOME
            Means the net earnings from self-employment in the trade or bwi ness
            with respect to which the Plan is established, for which personal
            services of the individual are a material incomeftociucing factor.
            Net earnings will be determined without regard to items not included
            !n gross income and the deductions allocable to such items. Net
            earnings are reduced by contributions by the Employer to a qualified
            plan to the extent deductible under Section 404 of the Code.

            Net earnings shall be determinetl with regard to the deduction
            allowed to the Employer by Section 164(1) of the Code for taxable
            years beginning after December 31,1989.

1.12        EFFECTIVE DATE
            Means the date the Plan becomes effective as indicated in the
            Adoption Agreetnent. However, as indicated in the Adoption
            Agreement, certain provisions may have specific effective dates.
            Further, where a separate date is stated in the Plan as of which a
            particular Plan provision becomes effective, such date will control
            with respect to that provision.

1.13        ELIGIBILIW COMPUTAnON PERIOD
An Employee's initial Eligibility Computation Period shall be the 12 consecutive
month period commencing on the Employee's Employment Commencement Date. The
Employee's subsequent Eligibility Computation Periods shall be the 12
consecutive month periods commencing on the anniversaries of his or her
Employment Commencement Date; provided, however, if pur'suant to the Adoption
Agreement, an Employee is required to complete one or less Years of Eligibility
Service to become a Participant, then his or her subsequent Eligibility
Computation Periods shall be the Plan Years commencing with the Plan Year
beginning dun~ his or her initial Eligibility Computation Period. An Employee
does not complete a Year of Eligibility' Service before the end of the 12
consecutive month period regardless of when during such period the Employee
completes the required number of Hours of Service.

1.14        EMPLOYEE
            Means any person employed by an Employer maintaining the
            Plan or of any otleer employer required to be aggregated with such
            Employer under Sections 414q,), (c), Cm) or (o) of the Code.

            The term Employee shall also include any letaeetl Employee deemed to
            be an Employee of any Employer described in the previous paragraph
            as provided in Section 414(n) or (o) of the Code.

1.15        EMPLOYER
            Means any corporation, partnership, sole-proprietorsltip or other
            entity, named in the Adoption Agreement and any successor who by
            merger, consolidation, purchase or otherwise ausumes the obligations
            of the Plan. A partnership is considered to be the Employer of each
            of the partners and a sole-proprietorship is considered to be the
            Employer of a sole proprietor. Where this Plan is being maintained
            by a union or other entity, that represents its member Employees in
            the negotiation of collective bargaiining agreements, the terttn
            Employer shall mean such union or other entity.

1.16       EMPLOYER CONTRIBUTiON
           Means the amount contributed by the Employer each year as determined
           under this Plan.

1.17       EMPLOYMENT COMMENCEMENT DATE
           An Employee's Employment Commencement date means the date the
           Employee first performs an Hour of Service for the Employer.

1.18       EMPLOYER PROFIT SHARING CONTRIBUTION
           Means an Employer Contribution made pursuant to the Section of the
           Adoption Agreement tided "Employer Profit

<PAGE>

           Sharing Contributions". The Employer may make Employer Profit
           Sharing Contributions without regard to current or accumulated
           earnings or profits.

1.19       ENTRY DATES
           Means the fir,st day of the Plan Year and the first day of the
           seventh month of the Plan Year. unless the Employer has specified
           different dates in the Adoption Agreement.

                                        3

<PAGE>

            ERISA
            Means the Employee Retirement Income Security Act of 1974 as amended
            from time-to-time.

1.21        FORFEITURE
            Means that portion ofa Participant's Individual Account derived from
            Employer Contributions which he or she is not entitled to receive
            (i.e., the nonvested ponion).

1.22        FUND
            Means the Plan assets held by the Trustee for the Participants'
            exclusive benefit.

1.23        HIGHLY COMPENSATED EMPLOYEE
            The term Highly Compensated Employee includes highly compensated
            active employees and highly compensated former employees.

            A highly compensated active employee includes any Employee who
            performs service for the Employer during the determination year and
            who, during the look-back year: (a) received Compensation from the
            Employer in excess of $75,000 (as adjusted pursuant to Section
            415(d) of the Code); 0,) received Compensation from the Employer in
            excess of $50,000 (as adjusted pursuant to Section 415(d) of the
            Code) and was a member of the top-paid group for such year; or Cc)
            was an officer of the Employer and received Compensation during such
            year that is greater than 30% of the dollar limitation in effect
            under Section 4l5~)(l)(A) of the Code. The term Highly Compensated
            Employee also includes: (a) Employees who are both describe:l in the
            preceding sentence if the term "determination year" IS substituted
            for the term "look-back year" and the Employee is one of the 100
            Employees who received the most Compensation from the Employer
            during the determination year; and (b) Employees who are 5% owners
            at any time during the look-back year or determination year.

            If no officer has satisfied the Compensation requirement of (c)
            above during either a determination year or look-back year, the
            highest paid officer for such year shall be treated as a Highly
            Compensated Employee.

            For this purpose, the determination year shall BE the Plan Year. The
            look-back year shall be the 12 month period immediately preceding
            the determination year.

            A highly compensated former employee includes any Employee who
            separated from service (or was deemed to have separated) prior to
            the determination year, performs no service for the Employer during
            the determination year, and was a highly compensated active employee
            for either the separation year or any determination year ending on
            or after the Employee's 55th birthday.

            If an Employee is, during a determination year or look-back year, a
            frilily member of either a 5% owner who is an active or former
            Employee or a Highly Compensated Employee who is one of the 10 most
            Highly Compensated Employees nnked on the basis of Compensation paid
            by the Employer during such year. then the family member and the 5%
            owner or top 10 Highly Compensated Employee shall be aggregated. In
            such case, the family member and 5% owner or top 10 Highly
            Compensated Employee shall be treated as a single Employee receiving
            Compensation and Plan contributions or benefits equal to the suun of
            such Compensation and contributions or benefits of the family member
            and 5% owner or top 10 Highly Compensated Employee. For purposes of
            this Section, family member includes the spouse, lineal ascendants
            and descendants of the Employee or former Employee and the spouses
            of such lineal ascendants and descendants.

            The determination of who is a Highly Compensated Employee, including
            the determinations of the number and identity of Employees in the
            top~paid group, the top 100 Employees, the number of Employees
            treated as officers and the Compensation that is considered, will be
            made in accordance with Section 414(q) of the Code and the
            regulations thereunder.

1.24        HOURS OF SERVICE - Means

            A,    Each hour for which an Employee is paid, or entitled to
                  payment, for the peeforniance of duties for the Employer.
                  These hours will be credited to the Employee for the
                  computation period in which the duties are performed; and
<PAGE>

            B.    Each hour for which an Employee is paid, or entitled to
                  payment, by the Employer on account of a period of time during
                  which no duties are lerformed (ineseective of whether the
                  employment relationship has terminated) due to vacation,
                  holiday, illness, incapacity (including disability), layoff,
                  jury duty, military duty or leave of abserice. No more than
                  501 Hours of Service will be credited under this paragraph for
                  any single continuous period (whether or not such period
                  occurs in a single computation period). Hours under this
                  paragraph shall be calcnlated and credited pursuant to Section
                  2530.2001-2 of the Department of Labor Regulations which is
                  incorporated herein by this reference; and

           C.     Each hour for which back pay, ~spective of mitigation of
                  damages. is either awarded or agreel to by the Employer. The
                  same Hours of Service will not be credited both under
                  paragraph (A) or paragraph $). as the case may be, and under
                  thls paragtaph (C). These hours will be credited to the
                  Employee for the computation period or periods to which the
                  award or agreement pertains rather than the computation period
                  in which the award, agreement, or payment is made.

                                        4

<PAGE>

            D.    Solely for purposes of determining whether a Break in
                  Eligibility Service or a Break in Vesting Service has occurred
                  in a computation period (the computation period for purposes
                  of determining whether a Break in Vesting Service has occurred
                  is the Plan Year or other vesting computation period
                  describetl in Section 1.50), an individual who is absent from
                  w6rk for maternity or paternity reasons shall receiv6 credit
                  for the Hours of Service which would othetwise have been
                  credited to such individual but for such absence, or in any
                  case in which such hours cannot be determined, 8 Hours of
                  Service per day of such absence. For purposes of this
                  paragraph, an absence from work for maternity or paternity
                  reasons means an absence (I) by reason of the pregnancy of the
                  individual, by reason qf a birth of a child of the individual,
                  (3) by reason of the placement of a child with the individual
                  in connection with the adoption of such child by such
                  individual, or (4) for purposes of caring for such child for a
                  period beginning immediately following such birth or
                  placement. The Hours of Service credited under this paragraph
                  shall be credited (1) in the Eligibility Computation Period or
                  Plan Year or other vesting computation period described in
                  Section 1.50 in which the absence begins if the crediting is
                  necessary to prevent a Break in Eligibility Service or a Rreak
                  in Vesting Service in the applicable period, or (2) in all
                  other cases, in the following Eligibility Computation Period
                  or Plan Year or other vesting computation period described in
                  Section 1.50.

            E.    Hours of Service will be credited for employment with other
                  members of an affiliated service group (under Section 414(m)
                  of the Code), a controlled group of corporations (under
                  Section 414~) of the Code), or a group of trades or businesses
                  under common control (under Section 414(c) of the Code) of
                  which the adopting Employer is a member. and any other entity
                  required to be aggregated with the Employer pursuant to
                  Section 414(o) of the Code and tne regulations thereunder.

                  Hours of Service will also be credited for any individual
                  cionsidered an Employee for purposes of this Plan under Code
                  Sections 414(n) or 414(o) and the regulations thereunder.

            F.    Where the Employer maintains the plan of a predecessor
                  employer. service for such predecessor employer shall be
                  treated as service for the Employer.

            G.    The above mettiod for determining Hours of Service may be
                  altered as specified~in the Adoption Agreement.

1.25        INDIVIDUAL ACCOUNT
            Means the account established and maintained under this Plan for
            each Participant in accordance with Section 4.01.

1.26        INVESTMENT FUND
            Means a subdivision of the Fund established puasuant to Section
            5.05.

1.27        KEY EMPLOYEE
            Means any person who is determined to be a Key Employee under
            Section 10.08.

1.28        LEASED EMPLOYEE
            Means any person (other than an Employee of the recipient) who
            pursuant to an agreement between the recipient and any other person
            ("leasing organintion") has performed services for the recipient (or
            for the recipient and related persons determined in accordance with
            Section 414(n)(6) of the Code) on a substantially frill time basis
            for a period of at least one year, and such services are of a type
            historically performed by Employees in the business field of the
            recipient Employer. Contributions or benefits provided a leased
            Employee by the leasing organization which are attributable to
            services performed for the recipient Employer shall be treated as
            provided by the recipient Employer.

            A Leased Employee shall not be considered an Employee of the
            recipient if: (1) such employee is covered by a money putclsase
            pension plan providing: (a) a nonintegrated employer contribution
            rate of at least 10% of compensation, as defmed in Section 415(c)(3)
            of the Code, but including amounts contributed pursuant to a salary
            reduction agreement which are excludable from the employee's gross
            income under Section 125, Section 402(e)(3), Section 402(h)(1)$) or
            Section 403~) of the Code, 0,) iennediate participation, and (c)
            foil and immediate vesting; and (2) laeased Employees do not
            constitute more than 20% of the recipient's noniiighiy compensated
            work force.

1.29        NONDEDUCTIBLE EMPLOYEE CONTRIBUTIONS
            Means any contribution made to the Plan by or on behalf of a
            Pttrtlcipant that is included in the Prrticipant's gross income in
            the year in which made and that is maintained under a separate
            account to which earnings and losses are
<PAGE>

            allocated.

1.30        NORMAL RETIREMENT AGE
            Means the age specified in the Adoption Ageeement. However, if the
            Employer enforces a mandatory retirement age which is less than the
            Normal Retirement Age. such mandatory age is deemed to be the Normal
            Retirement Age. If no age is specified in the Adoption Agreement,
            the Normal Retirement Age shall be age 65.

1.31        OWNER - EMPLOYEE
            Means an individual who is a sole proprietor. or who is a partner
            owmng more thati 10% of either the capital or profits interest of
            the partnership.

                                        5

<PAGE>

1.32        PARTICIPANT

            Means any Employee or former Employee offlie Employer who has met
            the Plan's eligibility requirements, has entered the Plan and who is
            or may become eligible to receive a benefit of any type from this
            Plan or whose Beneficiary may be eligible to receive any such
            benefit.

1.33        PLAN
            Means the prototype defined contribution plan adopted by the
            Employer. The Plan consists of this Basic Plan Document plus the
            corresponding Adoption Agreement as completed and signed by the
            Employer.

1.34        PLAN ADMINiSTRATOR
            Means the person or persons determined to be the Plan Administrator
            in accordance with Section 8.01.

1.35        PLAN YEAR
            Means the 12 consecuti* month period which coincides with the
            Employer's fiscal year or such ocher 12 consecutive month period as
            is designated in the Adoption Agreement.

1.36        PRIOR PLAN
            Means a plan which was amended or replaced by adoption of this Plan
            docnment as indicated in the Adoption Agreement.

1.37        PROTOTYPE SPONSOR
            Means the entity specified in the Adoption Agreement that makes this
            prototppe plan available to empl6yers for adoption.

1.38        QUALIFYING PARTICIPANT
            Means a Participant who has satisfied the requirements described in
            Section 3.01(b)(2) to be entitled to share in any Employer
            Contribution (and Foreitures, if applicable) for a Plan Year.

1.39        RELATED EMPLOYER
            Means an employer tt'at~may be required to be aggregated with the
            Employer adopting this Plan for certain qualification requirements
            under Sections 414q,), (c). (m) or (o) of the Code (or any other
            employer that has ownership in common with the Employer). A Related
            Employer may participate in this Plan if so indicated in the Section
            of the Adoption Agreement tided '"Employer Information" or if such
            Related Employer executes a Related Employer Participation
            Agreement.

1.40        RELATED EMPLOYER PARTICIPATION AGREEMENT
            Means the agreement under this prototype Plan that a Related
            Employer may execute to participate in this Plan.

1.41        SELF-EMPLOYED INDIVWIDUAL
            Means an individual who has Earned Income for the taxable year from
            the trade or business for which the Plan is established; also, an
            individual who would have had Earned Inccne but for the fact that
            the trade or business had no net profits for the taxable year.

1.42        SEPARATE FUND
            Means a subdivision of the Fund held in the name of a particular
            Prrticipant representing certain assets held for that Participant.
            The assets which comprise a Participant's Separate Fund are those
            assets eaaatarked for him ot her and those assets subject to the
            Participant's individual direction pursuant to Section 5.14.

1.43        TAXABLE WAGE BASE
            Means, with reppect to any taxable year, the contribution and
            benefit base in effect under Section 230 of the Social Security Act
            at the beginning of the Plan Year.

1.44        TERMINATION OF EMPLOYMENT
            A Termination of Employment of an Employee of an Employer shall
            occur wbenever his or her status as an Employee of such Employer
            ceases for any reason other than death. An Employee who does not
            return to work for the Employer on or before the expiration of an
            authorieed leave of absence from such Employer shall be deemed to
            have incurred a Termination of Employment when such leave ends.
<PAGE>

1.45        TOP-HEAVY PLAN
            This Plan is a TorHeavy Plan for any Plan Year if it is determined
            to be such pursuant to Section 10.08.

1.46        TRUSTEE
            Means an individual, individuals or corporation specified in the
            Adoption Agreement as Trustee or any duly appointed suceessor as
            provided in Section 5.09. Trustee shall mean Custodian in the event
            the financial organization named as Trustee does not have foil trust
            powers.

                                        6

<PAGE>

            1.47    VALUATION DATE
                       Means he date or dates as specified in the Adoption
                       Agreement. If no date is specified in the Adoption
                       Agreement, the Valuation Date shall be the last day of
                       the Plan Year and each other date designated by the Plan
                       Administrator which is selected in a uniform and
                       nondiscriminatory manner when the assets of the Fund are
                       valued at their then fair market value.

1.48
                      VESTED
                      Means nonforfeitable, that is. a claim which is
                      unconditional and legally enforceable against the Plan
                      obtained by a Participant or the Participant's Beneficiary
                      to that part of an immediate or deferred benefit under the
                      Plan which arises from a Participant's Years of Vesting
                      Service.

             1.49      YEAR OF ELIGIBILITY SERVICE
                       Means a 12 consecutive month period which coincides with
                       an Eligibility Computation Period during which an
                       Employee completes at least 1,000 Hours of Service (or
                       such lesser number of Hours of Service specified in the
                       Adoption Agreement for this purpose). An Employee does
                       not complete a Year of Eligibility Service before the end
                       of the 12 consecutive month period regardless of when
                       during such period the Employee completes the required
                       number of Hours of Service.

             1.50      YEAR OF VESTING SERVICE
                       Means a Plan Year during which an Employee completes at
                       least 1,000 Hours of Service (or such lesser number of
                       Hours of Service specified in the Adoption Agreement for
                       this purpose). Notwithstanding the preceding sentence,
                       where the Employer so indicates in the Adoption
                       Agreement, vesting shall be computed by refernnce to the
                       12 consecutive month period beginning with the Employee's
                       Employment Commencement Date and each successive 12 month
                       period cornmencing on the anniversaries thereof.

                       In the case of a Participant who has S or more
                       consecutive Breaks in Vesting Service, all Years of
                       Vesting Service after such Breaks in Vesting Service will
                       be disregarded for the purpose of determining the Vested
                       portion of his or her Individual Account derived from
                       Employer Contributions that accrued before such breaks.
                       Such Participant's prebreak service will count in vesting
                       the postbreak Individual Account derived from Employer
                       Contributions only if either.

                       (A)   such Participant laad any Vested right to any
                             portion of his or her Individual Account derived
                             from Employer Contributions at the time of his or
                             her Termination of Employment; or

                       (13)  upon returning to service, the nutnber of
                             consecutive Breaks in Vesting Service is less than
                             his or her number of Years of Vesting Service
                             before such bruks.

                       Separate subaccounts will be maintained for the
                       Participant's prebreak and postbreak portions of his or
                       her Individual Account derived from Employer
                       Contributions. Both subaccounts will share in the gains
                       and losses of the Fund.

                       Years of Vesting Service shall not include any period of
                       time excluded from Years of Vesting Service in the
                       Adoption Agreement.

                       In the event the Plan Year is changed to a new 12-month
                       period, Employees shall receive credit for Years of
                       Vesting Service, in accordance with the preceding
                       provisions of this definition, for each of the Plan Years
                       (the old and new Plan Years) which overlap as a restilt
                       of such change.

SECTION TwO
ELIGIBILITY AND PARTICIPATION
2.01       ELIGIBILITY TO PARTICIPATE
            Each Employee of the Employer, except those Employees whb belong to
            a class of Employees which is excluded from participation as
            indicated in the Adoption Agreement. shall be eligible to
            participate in this Plan upon the
<PAGE>

            satisfaction of the age and Years of Eligibility Service
            requiretnents specified in the Adoption Agreement.

           2.02    PLAN ENTRY

                       A.    If this Plan is a replacement of a Prior Plan by
                             amendment or restatement, each Employee of the
                             Employer who was a Participant in said Prior Plan
                             before the Effective Date shall continue to be a
                             Participant in this Plan.

                       B.    An Employee will became a Participant in the Plan
                             as of the Effective Date if the Employee has met
                             the eligibility requirmnenu of Section 2.01 as of
                             such date. After the Effective Date, each Employee
                             shall become a Participant on the first Entry Date
                             following the date the Employee satisfies the
                             eligibility requirements of Section 2.01 unless
                             otherwise indicated in the Adoption Agreement.

                                        7

<PAGE>

           C.     The Plan Administrator shall notify each Employee who becomes
                  eligible to be a Participant under this Plan and shall firnish
                  the Employee with the application form, enrollment forms or
                  other documents which are required of Participants. The
                  eligible Employee shall execute such forms or documents and
                  make available such information as may be required in the
                  administration oftie Plan.

2.03
TRANSFER TO OR FROM INELIGIBLE CLASS
If an Employee who had been a Participant becomes ineligible to participate
because he or she is no longer a member of an eligible class of Employees, but
has not incurred a Break in Eligibility Service, such Employee shall participate
immediately upon his or her return to an eligible class of Employees. If such
Employee incurs a Break in Eligibility Service, his or her eligibility to
participate shall be determined by Section 2.04.

            An Employee who is not a member of the eligible class of Employees
            will become a Participant immediately upon becoming a member of the
            eligible class provided such Employee has satisfied the age and
            Years of Eligibility Service requirements. If such Employee has not
            satisfied the age and Years of Eligibility Service requirements as
            of the date he or she becomes a member of the eligible class, such
            Employee shall become a Participant on the first Entry Date
            following the date he or she satisfies those requirements unless
            otherwise indicated in the Adoption Agreement.

2.04       RETURN AS A PARTICIPANT AFTER BREAK IN ELIGIBILny SERVICE

           A.     Employee Not Participant Before Break - If an Employee incurs
                  a Break in Eligibility Service before satisiying the Plan's
                  eligibility requirements, such Employee's Years of Eligibility
                  Service before such Break in Eligibility Service will not be
                  taken into account.

           B.     Nonvested Participants - In the case of a Participant who
                  does not have a Vested interest in his or her Individual
                  Acconnt derived from Employer Contributions, Years of
                  Eligibility Service before a period of consecutive Breaks in
                  Eligibility Service will not be taken into account for
                  eligibility purposes if the number of consecutive Breaks in
                  Eligibility Service in such period equals or exceeds the
                  greater of S or the aggregate number of Years of Eligibility
                  Service before such break. Such aggregate number of Years of
                  Eligibility Service will not include any Years of
                  Eligibility Service disregarded under the prcceding sentercce
                  by reason of prior breaks.

                  If a Participant's Years of Eligibility Service are
                  disregartled pursuant to the preceding paragraph. such
                  Participant will be treated as a new Employee for eligibility
                  purposes. If a Participant's Years of Eligibility Service may
                  not be disregaraled pursuant to the preceding paragraph, suet'
                  Participant shall continue to participate in the Plan, or, if
                  terminated, shall participate immediately upon reemployment.

           C.     vested Participants - A Participant who has sustained a Break
                  in Eligibility Service and who had a Vested interest in all or
                  a portion of his or her Individual Account derived from
                  Employer Contributions shall continue to participate in the
                  Plan, or, if terminated, shall participate immediately upon
                  teemploymettt.

2.05        DETERMINATIONS UNDER THIS SECTION
            The Plan Administrator shall determine the eligibility of each
            Employee to be a Participant. This determination shall be conclusive
            and binding upon all persons except as otherwise provided herein or
            by law.

2.06        TERMS OF EMPLOYMENT
            Neither the tact of the establishment of the Plan nor the fact that
            a common law Employee has become a Participant slaali give to that
            common law Employee any right to continuetl employment; nor shall
            either fact limit the right of the Employer to disclaarge or to deal
            otherwise with a common law Employee without regard to the effect
            such treatment may have upon the Employee's rights under the Plan.

2.07
SPECIAL RULES WHERE ELAPSED TIME METHOD IS BEING USED
This Section 2.07 shall apply where the Employer has indicated in the Adoption
Agreement that the elapsed time method
<PAGE>

will be used. When this Section applies, the definitions of year of serv'ice,
break in service and hour of service in this Section will replace the
definitions of Year of Eligibility Service, Year of Vesting Service, Break in
Eligibility Service, Break in Vesting Service and Hours of Service found in the
Definitions Section of the Plan (Section One).

            For purposes of determining an Employee's initial or continued
            eligibility to participate in the Plan or the Vested interest in the
            Participant's Individnal Account tm'ance derived from Employer
            Contributions, (except for periods of service which may be
            disregattled on account of the "rule of parity" described in
            Sections 1.50 and 2.04) an Employee will receive credit for the
            aggregate of all time period(s) commencing with the Employee's first
            day of employment or reemployment and ending on the date a break in
            service begins. The first day of employment or reetnployment is the
            first day the Employee peiforms an hour of service. An Employee will
            also receive credit for any period of severance of less than 12
            consecutive months. Fractional periods of a year will be expressed
            in terms of days.

                                        8

<PAGE>

                      For purposes of this Section, hour of service will mean
                      each hour for which an Employee is paid or entitled to
                      payment for the performance of duties for the Employer,
                      Break in service is a period of severance of at least 12
                      consecutive months. Period of severance is a continuous
                      period of time during which the Employee is not employed
                      by the Employer. Such period begins on the date the
                      Employee retir'es, quits or is discharged. ot if earlier,
                      the 12 month anniversary of the date on which the Employee
                      was otherwise first absent from service.

                      In the case of an individual who is absent from work for
                      maternity or paternity reasons, the 12 consecutive month
                      period beginning on the first anniversary of the first
                      date of such absence shall not constitute a break in
                      service. For putposes of this paragraph, an absence from
                      work for maternity or paternity reasons means an absence
                      (1) by reason of the pregnancy of the individual, (2) by
                      reason of the birth of a child of the individual, (3) by
                      reason of the placement of a child with the individual in
                      connection with the adoption of such child by such
                      individual, or (4) for purposes of caring for such child
                      for a period beginning immediately following such birth or
                      placement.

                      Each Employee will share in Employer Contributions for the
                      period beginning on the date the Employee commences
                      panicipation under the Plan and ending on the date on
                      which such Employee severs employment with the Employer or
                      is no longer a member of an eligible class of Employees.

                      If the Employer is a member of an affiliated service group
                      (under Section 414(m) of the Code), a controlled group of
                      corporations (under Section 414(1)) of the Code), a group
                      of trades or businesses under common control (under
                      Section 414(c) of the Code), or any other entity required
                      to be~aggregaed with the Employer pursuant to Section
                      414(o) of the Code, service will be credited for any
                      employment for any period of time for any other member of
                      such group. Service will also be credited for any
                      individual required under Section 414(n) or Section 414(o)
                      to be considered an Employee of any Employer aggregated
                      under Section 414(1)), (c), or (m) of the Code.

            2.08   ELECTION NOT TO PARTICIPATE

                      This Section 2.08 will apply if this Plan is a
                      nonstandardized plan and the Adoption Agreement so prov
                      ides. If this Section applies. then an Employee or a
                      Participant may elect not to par'ticipate in the Plan for
                      one or more Plan Years. The Employer may not contribute
                      for an Employee or Participant for any Plan Year during
                      which such Employee's or Participant's election not to
                      participate is in effect. Any election not to participate
                      must be in writing and filed with the
                      Plan Administrator.

                      The Plan Administrator shall establish such uniform and
                      nondiscriminatory rules as it deems necessary or advisable
                      to carry out the terms of this Section, including, but not
                      limited to, rules prescribing the timing of the filing of
                      elections not to participate and the procedures for
                      electing to re-participate in the Plan.

                      An Employee or Participant continues to earn credit for
                      vesting and eligibility purposes for each Year of Vesting
                      Service or Year of Eligibility Service he or she completes
                      and his or her Individual Account (if any) will share in
                      the gains or losses of the Fund during the periods he or
                      she elects not to participate.

SECTION THREE  CONTRIBUTIONS

             3.01     EMPLOYER CONTRIBUTIONS

                       A.    Obligation to Contribute - The Employer shall make
                             contributions to the Plan in accordance with the
                             contribution formula specified in the Adoption
                             Agreement. If this Plan is a profit sharing plan.
                             the Employer shall, in its sole discretion, make
                             contributions without regard to cueent or
                             accumulated earnings or profits.

                       B.    Allocation Formula and the Right to Share in the
                             Employer Contribution -

                             1.   General - The Employer Contribution for any
                                  Plan Year will be allocated or contributed to
<PAGE>

                                  the Individual Accounts of Qualifying
                                  Participntts in accordance with the allocation
                                  or contribution formula specified in the
                                  Adoption Agreement. The Employer Contribution
                                  for any Plan Year will be allocated to each
                                  Participant's Individual Account as of the
                                  last day of that Plan Year.

                                  Any Employer Contribution for a Plan Year must
                                  satisfy Section 401 (a)(4) and the regulations
                                  thereunder for such Plan Year.

                             2.   Qualifying Participants - A Participant is a
                                  Qualifying Participant and is entitled to
                                  share in the Employer Contribution for any
                                  Plan Year if the Participant was a Participant
                                  on at least one day during the Plan Year and
                                  satisfies any additional conditions specified
                                  in the Adoption Agreement. If this Plan is a
                                  staindardized plan, unless the Employer
                                  specifies more favorable conditions in the
                                  Adoption Agreement, a Participant will not he
                                  qualifying Participant for a Plan Year if he
                                  or she incurs a Termination of Employment
                                  during such Plan Year with not more thau 500
                                  Hours of Service if he or~se is not an
                                  Employee on the last day of the Plan Year. The
                                  determination of whether a Participant is
                                  entitled to share in the Employer Contribution
                                  shall be made as of the last day of each Plan
                                  Year.

                                        9

<PAGE>

      3.     Special Rules for Integrated Plans - This Plan may not allocate
             contributions based on an integrated formula if the Employer
             maintains any other plan that provides for allocation of
             contributions based on an integrated formula that benefits any of
             tie same Participants. If the Employer has selected the integrated
             contribution or allocation formula in the Adoption Agteement, then
             the maximum disparity rate shall be determined in accordance with
             the following table.
<TABLE>
<CAPTION>

                                               MAXIMUM DISPARITY RATE
<S>                                 <C>                      <C>                        <C>
                                                         Top-Heavy              Nonstandardized and
Integration Level                Money Purchase          Profit Sharing       Non-Top-Heavy Profit Sharing
Taxable Wage Base (TWB)             5.7%                     2.7%                       5.7%

More than $0 but not more
than 20% of TWB                      5.7%                     2.7%                       5.7%

More than 20% of TWB but
not more than 80% ofTWB             4.3%                     1.3%                       4.3%

More than 80% of TWB but
not more than Twil                  5.4%                     2.4%                       5.4%

</TABLE>

C.    Allocation of Forfeitures - Forfeitures for a Plan Year which arise as a
      result of the application of Section 6.01(D) shall be allocated as
      follows:

            1.Profit SItaring Plan - If this is a profit sharing plan. unless
            the Adoption Agreement indicates otherwise, Forfeitures shall be
            allocated in the mariner provided in Section 3.01$) (for Employer
            Contributions) to the Individual Accounts of Qualifying Participants
            who are entitled to share in the Employer Contribution for such Plan
            Year. Forfeitures shall be allocated as of the last day of the Plan
            Year during which the Forfeiture arose (or any subsequent Plan Year
            if indicated in the Adoption Agreement).

      2.   Money Purchase Pension and Target Benefit Plan - rf this Plan is a
           money purchase plan or a target benefit plan, unless the Adoption
           Agreement indicates otherwise, Forfeitures shall be applied towards
           the reduction of Employer Contributions to the Plan. Forfeitures
           shall be allocated as of the lastday of the Plan Year during which
           the Forfeiture arose (or any subse:luent Plan Year if irttlicated in
           the Adoption Agreement).

D.    Timing of Employer Contribution The Employer Contribution for each Plan
      Year shall be delivered to the Trustee (or Custodian, if applicable) not
      later than the due date for filing the Employer's income tax return for
      its fiscal year in which the Plan Year ends, including extensions thereof.

E.    Minimum Allocation for Top-Heavy Plans - The contribution and allocation
      provisions of this Section 3.01(E) shall apply for any Plan Year with
      respect to which this Plan is a TowHeavy Plan.

            1.Except as otherwise provided in (3) and (4) below, the Employer
            Contributions and Forfeitures allocated on behalf of any Participant
            who is not a Key Employee shall not be less than the lesser of 3% of
            such Participant's Compensation or (in the case where the Employer
            has to defiitetl benefit plan which designates this Plan to satisfy
            Section 401 of the Codd) the largest percentage of Employer
            Contributions and Forfeitures, as a pecenage ofthe ftrst $200,000
            ($150,000 for Plan Years beginning after December 31, 1993),
            (increased by any cost of living adjustment made by the Secretary of
            Treasry or the Secretary's delegate) of the Key Employee's
            Cotnpensation, allocated on behalf of any Key Employee for that
            year. The minirnum allocation is determined without regard to any
            Social Seurity contribution. The Employer may, in the Adoption
            Agreement, limit the Participants who are entitled to rcceive the
            minitnum allocation. This minimum allocation shall be made even
            though under other Plan provisions, the Participant would not
            otherwise be entitled to receive an allocation, or would have
            received a lesser allocation for the year because of (a) the
            Participant's failure to complete 1.000 Hours of Service (or any
            equivalent provided in the Plan), or Eb) the Participant's failure
            to make mandatory Nondeductible Employee Contributions to the Plan,
            or (c) Compensation less than a stated amount.

      2.    For purposes of computing the minlmum allocation, Compensation shall
            mean Compensation as defined in Section 1.07 of the Plan and shall
            include any amottnts contributed by the Employer pursuant to a
            salary reduction agreement and which is not includible in the gross
            income of the Employee under Sections 125, 402(e)(3), 402(11)(I)$)
            or 403~)
<PAGE>

            of the Code even if the Employer has elected to exclude such
            contributions in the definition of Compensation used for other
            putposes under the Plan.

                                             10

<PAGE>

                3.     The provision in (1) above shall not apply to any
                       Panicipant who was not employed by the Employer on the
                       last day of the Plan Year.

                4.     The provision in (1) above shall not apply to any
                       Participant to the extent the Participant is covered
                       under any other plan or plans of the Employer and the
                       Employer has provided in the adoption agreement that the
                       minimum allocation or benefit requirement applicable to
                       Top-Heavy Plans will be met in the other plan or plans.

                S.     The minimum allocation required under this Section 3.O1E)
                       and Section 3.Ol(I)(1) (to the extent required to be
                       nonforfeitable under Code Section 416cb)) may nor be
                       forfeited under Code Section 411(ay3)(13) 0r411(a)(3)CD).

           F.   Special Requirements for Paired Plans - The Employer maintains
                paired plans if the Employer has adopted both a standardized
                profit sharing plan and a s~ndardized money purchase pension
                i,lan using this Basic Plan Document.

                1.     Minimum Allocation - When the paired plans are towheavy,
                       the top-heavy requirements set forth in Section 3.01~)(1)
                       ofthe Plan shall apply.

                       a.  Same eligibility requirements. In satisfying the
                           top-heavy minirnum allocation requirements set forth
                           in Section 3.01 CE) of the Plan, if the Employees
                           benefiting under each of the paired plans are
                           identical, the top~heavy minimum allocation shall be
                           made to the money purchase pension plan.

                      b.   Different eligibility requirements. In satisfying the
                           tol-heavy minimum allocation req tiirements set forth
                           in Section 3.O1E) of the Plan, if the Employees
                           benefiting under each of the paired plans are not
                           identical, the top~heavy minimum allocation will be
                           niatle to both of the paired plans.

                       A Participant is treated as benefiting under the Plan for
                       any Plan Year during which the Participant received or is
                       deetned to receive an allocation in accordance with
                       Section 1 .410(!,)-3(a).

                2.     Only One Plan Can Be Integrated - If the Employer
                       maintains paired plans. only one of the Plans may provide
                       for the disparity in contributions which is permitted
                       under Section 401(I) of the Code. In the event that both
                       Adoption Agreements provide for such integration, only
                       the money purchase pension plan shall be deemed to be
                       integrated.

           G.   Return of the Employer Contribution to the Employer Under
                Special Circumstances - Any contribution made by the Employer
                because of a mistake of fact must be returned to the Employer
                within one year of the contribution.

                  In the event that the Commissioner of Interntl Re, venue
                  determines that the Plan is not initially qualified under the
                  Code, any contributions made incident to that initial
                  qualification by the Employer must be returnetl to the
                  Employer within oneyear after the date the initial
                  qualification is denied, but only if the application for
                  qualification is rnade by the time prescribed by law for
                  filing the Employcras return for the taxable year in which the
                  Plan is adopted, or such later date as the Secretary of the
                  Treasury may prescribe.

                In the event that a contribution made by the Employer under this
                Plan is conditioned on deductibility and is not deductible under
                Code Section 404, the contribution, to the extent of the amount
                disallowed, must be returned to the Employer within one year
                after the deduction is disallowed.

           H.   Omission of Participant

                      1.If the Plan is a money purchase plan or a target benefit
                      plan and, if in any Plan Year, any Employee who should be
                      included as a Participant is erroneously omitted and
                      discovery of such omission is not made until after a
                      contribution by the Employer tor the year has been mittle
                      and allocated. the Employer shall make a subsequent
                      contribution to include earn- thereon, with respect to the
                      omitted Employee in the amount which the Ernplbyer would
                      have contributed with respect to that Employee had he or
                      she not been omitted.
<PAGE>

                2.    If the Plan is a profit sharing plan, and if in any Plan
                      Year, any Employee who should be included as a Participant
                      is erroDeously omitted and discovery of such omission is
                      not made until after the Employer Contribution has been
                      made and allocated, then the Plan Adininistrator must
                      re-do the allocation (if a corccction can be made) and
                      infbrm the Employee. Alternatively, the Employer may
                      choose to contribute for the omitted Employee the amount
                      to include earnings thereon, which the Employer would have
                      contributed for the Employee.

3.02        NONDEDUCTIBLE EMPLOYEE CONTRIBUTIONS.
            This Plan will not accept Nondeductible Employee Contributions and
            matching contributions for Plan Years beginning after the Plan Year
            in whicli this Plan is adopted by the Employer. Nondeductible
            Employee Contributions for Plan Years beginning after December 31,
            1986, together with any matching contributions as defined in Section
            401(m) of the Code, will be limited so as to meet the
            nondiscrimination test of Section 401(m) of the Code.

                                       11

<PAGE>

            A separate account will be maintained by the Plan Administrator for
            the Nondeductible Employee Contributions of each Participant.

            A Participant may. upon a written request subrniued to the Plan
            Administrator withdraw the lesser of the portion of his or her
            Individual Account attributable to his or her Nondeductible Employee
            Contributions or the amount he or she contributed as Nondeductible
            Employee Contributions.

            Nondeductible Employee Contributions and earnings thereon will be
            nonforfeitable at all times. No Forfeiture will occu. solely as a
            result of an Employee's withdrawal of Nondeductible Employee
            Contributions.

            The Plan Administrator will not accept deductible employee
            contributions which are made for a taxable year beginning after
            December 31, 1986. Contributions nade prior to that date will be
            maintained in a separate account which will be nonforfeitable at all
            times. The account will share in the gains and losses of the Fund in
            the same manner as described in Section 4.03 of the Plan. No part of
            the deductible employee contribution account will be used to
            purchase life insurance. Subject to Section 6.05. joint and survivor
            annuity requirements (if applicable). the Participant may withdraw
            any part of the deductible employee contribution account by mikcing
            a written application to the Plan Administrator.

3.03        ROLLOVER CONTRThUnONS
            If so indicated in the Adoption Agreement, an Employee may
            contribute a rollover contribution to the Plan. The Plan
            Administrator may require the Employee to submit a wrinen
            certification that the contribution qualifies as a rollover
            contribution under the applicable provisions of the Code. If it is
            later determined that all or pan of a rollover contribution was
            ineligible to be rolled into the Plan, the Plan Administrator shall
            direct that any ineligible amounts. plus earnings attributable
            thereto, be distributed from the Plan to the Employee as soon as
            administratively feasible.

            A separate account shall be maintained by the Plan Administrator for
            each Employee's rollover contributions which will be nonforfeitable
            at all times. Such account will share in the income and gains and
            losses of the Fund in the manner described in Section 4.03 and shall
            be subject to the Plan's provisions governing distributions.

            The Employer MAY, in a uniform and nondiscriminatory manner, only
            allow Employees who have become Participants in the Plan to make
            rollover contributions.

3.04        TRANSFER CONTRIBUTIONS
            If so indicated in the Adoption Agreement, the Trustee (or
            Custotlian, if applicable) may receive any amounts transferred to it
            from the trustee or custodian of another plan qualified uner Code
            Section 401(a). If it is later determined that all or part of a
            transfer contribution was ineligible to be transferred into the
            Plan, the Plan Administrator shall direct that any ineligible
            amounts. plus earnings attributable thereto, be distributed from the
            Plan to the Employee as soon as administratively feasible.

            A serate account shall be maintained by the Plan Administrator for
            each Employee's transfer contributions which will be nonforfeitable
            at all times. Such account will share in the income anti gains and
            losses of the Fund in the manner described in Section 4.03 and shall
            be subject to the man's provisions governing distributions.

            The Employer may, in a uniform anti nondiscriminatory manner, only
            allow Employees who have become Participants in the Plan to make
            transfir contributions.

3.05  LIMITATIONS ON ALLOCATIONS

A.    If the Participant does not participate in, and has never participated in
      another qualified plan maintained by the Employer or a welfare benefit
      find, as defined in Section 419(e) of the Code matintained by the
      Employer. or an individual medical account. as defined in
      Sectiori4lS(l)(2) of the Code, or a simplified employee pension plan, as
      defined in Section 408~) of the Code, maintained by the Employer, which
      provides an annual addition as defined in Section 3.OSE)(l). the following
      rules shall apply:

                  1.  The amount of anuual additions which may be credited to
                      the Participant's Individual Account for any limitation
                      year will not exceed the lesser of the maximum permissible
                      amount or any other limitation contained in this Plan. If
                      the Employer Contribution that would otherwise be
                      contributed or allocated to the Participant's Individual
                      Account would case the annual additions for the limltation
                      year to exceed the maximum permissible amount, the amount
                      contributed or allocated will be reduced so that the
                      annual additions for the limitation year will equal the
                      maximum permissible amount.

                  2.   Prior to determining the Participant's actual
                       Compensation for the limitation year, the Employer may
                       determine the naximum permissible amount for a
                       Participant on the basis of a reasonable estimation of
                       the Participant's Compensation for the limitation year.
                       uniformly determined for all Panic ipants similarly
                       situated.

                                       12

<PAGE>

      3    As soon as is administratively feasible after the end of the
           limitation year, the maximum permissible amount for the limitation
           year will be determined on the basis of the Participant's actual
           Compensation for the limitation year.

      4.   If pursuant to Section 3.OS(A)(3) or as a result of the allocation of
           Forfeitures there is an excess amount, the excess will be disposed
           ofas follows:

           a.   Any Nondeductible Employee Contributions, to the extent they
                would reduce the excess amount. will be returned to the
                Participant:

           b.   If after the application of paragraph (a) an excess amount still
                exists, and the Participant is covered by the Plan at the end of
                the limitation year, the excess amount in the Participant's
                Individual Account will be used to reduce Einployer
                Contributions (including any allocation of Forfeitures) for such
                Participant in the next limitation year, and each succeeding
                limitation year if necessary:

           c.   If after the application of paragraph q)) an excess amount still
                exists, and the Participant is not covered by the Plan at the
                end of a limitation year the excess amount will be held
                unallocated in a suspense account. The suspense account will be
                appued to reduce fixture Employer Contributions (including
                allocation of any Forfeitures) for all remaining Participants in
                the next limitation year, and each succeeding limitation year if
                necessary:

           d.   If a suspense account is in existence at any time during a
                limitation year pursuant to this Section, it will not
                participate in the allocation of the Fund's investment gains and
                losses, If a suspense account is in existence at any time during
                a particular limitation year, all amounts in the suspense
                account must be allocated and reallocated to Participants'
                Individual Accounts before any Employer Contributions or any
                Nondeductible Employee Contributions may be made to the Plan for
                that limitation year. Excess amounts may not be distributed to
                Participants or former Participants.

B.    If, in addition to this Plan, the Participant is covered under another
      qualified master or prototype defined contribution plan maintained by the
      Employer, a wel tire benefit Aind maintained by the Employer. an
      individual med ical account maintained by the Employer. or a simplified
      employee pension maintained by the Employer that provides an ar-mi
      addition as defined in Section 3.O5~)(l), during any limitation year, the
      following rules apply:

      1.   The annual additions which may be credited to a Participant's
           Individual Account under this Plan for any such limitation year will
           not exceed the maximi;n permissible amount reduced by the annual
           additions credited to a Participant's Individual Account under the
           other qualified nsaster or prototype plans, welfire benefit finds,
           individual medical accounts and simplified employee pensions for the
           same limitation year. If the annual additions with respect to the
           Participant under other qualified naaster or prototype defined
           contribution plans. welfare benefit flinds, individual medical
           accounts and simplified employee pensions maintained by the Employer
           are less than the rnaximutn permissible amount and the Employer
           Contribution that would otherwise be contributed or allocated to the
           Participant's Individual Account under this Plan would cause the
           annual additions for the limitation year to exceed this limitation,
           the amount contributed or allocated will be reduced so that the
           annual additions under all such plans and Ainds for the limitation
           year will equal the naaximuna permissible amount. If the ~nn',pI
           additions with respect to the Participant under such other qualified
           master or prototype defined contribution plans, welfare benefit
           Thrids, individual medical accounts and simplified employee pensions
           in the aggregate are equal to or greater than the maximum permissible
           amount, no amount will be contributed or allocated to the
           Participant's Individual Account under this Plan for the limitation
           year.

      2.   Prior to determining the Participant's actual Compentation for the
           limitation year, the Employer may determine the maximum permissible
           amount lor a Participant in the manner described in Section
           3.OS(A)(2).

      3.   As soon as is administratively feasible after' the end of the
           limitation year, the maximum pelnissible amount for the limitation
           year will be determined on the basis of the Participant's actual
           Compensation for the limitation year.

      4.   If, pur"suant to Section 3.O5~)(3) or as a result of the allocation
           of Forfeinires a Participant's annual additions under' this Plan and
           such other plans would result in an excess amount for a limitation
           year. the excess amount will be deemed to consist of the annual
           additions last allocated, except that annual additions anributable to
           a simplified employee pension will be deemed to have been allocated
           first. followed by annual additions to a welfare benefit find
<PAGE>

           or individual medical account, regarrlless of the actual allocation
           date.

      5.    If an excess amount was allocated to a Participant on an allocation
            date of this Plan which coincides with an allocation date of another
            plan. the excess amount' attributed to this Plan will be the product
            of,

           a.   the total excess amount allocated as of such date, times

                                             13

<PAGE>

           b.   the ratio of (I) the annual additions allocated to the
                Participant for the limitation year as of such date under this
                Plan to (ii) the total annual additions allocated to the
                Participant for the limitation year as of such date under this
                and all the other qualified prototype defined contribution
                plans.

      6.   Any excess amount anributed to this Plan will be disposed in the
           manner described in Section 3.0S(A)(4).

C.    If the Participant is covered under another qualified defined contribution
      plan maintained by the Employer which is not a master or prototype plan,
      annual additions which may be credited to the Panicipant~s Individual
      Account under this Plan for any limitation year will be limited in
      accordance with Sections 3.OSB)(1) through 3.05(13)(6) as though the other
      plan were a master or prototype plan unless the Employer provides other
      limitations in the Section of the Adoption Agreement titled "Limitation on
      Allocation - More Than One Plan."

D.    If the Employer maintains, or at any time maintained4 a qualified defined
      benefit plan covering any Participant in this Plan, the sum of the
      participant's defined benefit plan fiaction and defined contribution plan
      fraction will not exceed 1.0 in any Itmitation year. The annual additions
      which may be credited to the Participant's Individual Account under this
      Plan for any limitation year will be limited in accordance with the
      Section of the Adoption Agreement titled "Limitation on Allocation - More
      Than One Plan."

E.    The following terms shall have the following meanings wben ueetl in this
      Section 3.05:

      1.   Annual additions: The sum of the following amounts credited to a
           Participant's Individual Account for the limitation year:

           a.   Employer Contributions,

            b.  Nondeductible Employee Contributions,

           c.   Forfeirnres,

           d.   amounts allocated, after March31, 1984, to an individual medical
                account, as defined in Section 415(l)(2) of the Code, which is
                part of a pension or annuity plan maintained by the Employer are
                treated as annual additions to a defined contribution plan. Also
                amounts derived from contributions paid or accrued after
                December 31, 1985, in taxable years ending after such date,
                which are attributable to post-retirement medical benefits,
                allocated to the separate account of a lecy employee, as defined
                in Section 419A(d)(3) of the Code, under a weltart benefit find.
                as defined in Section 419(e) of the Code, maintained by the
                Employer are treated as annual additions to a defined
                contribution plan. and

           e.   allocanons under a sinplifled employee pension.

            For this purpose, any excess amount applied under Section 3.05(A)(4)
            or 3.05$)(6) in the limitation year to reduce Employer Contributions
            will be considered annual additions for such limitation year.

      2.   Compensation: Means Compensation as defined in Section 1.07 of the
           Plan except that Compensation for purposes of this Section 3.05 shall
           not include any amounts contributed by the Employer pursuant to a
           salary reduction agreement and which is not includible in the gross
           income of the Employee under Sections 125, 402(e)(3), 402(11)(1)(11)
           or 403~) of the Code even if the Employer has elected to include such
           contributions in the definition of Compensation used for other
           purposes under the Plan. Further, any other exclusion the Employer
           has elected (such as the exclusion of certain tyees of pay or pay
           earned~betore the Employee enters the Plan) will not apply for
           purposes of this Section.

           Notwithstanding the preceding sentence, Compensation for a
           Participant in a defined contribution plan who is permanently and
           totttlly disabled (as defined in Section 22(e)(3) of the Code) is the
           Compensation such Participant would have received for the limitation
           year if the Participant had been paid at the rate of Compensation
           paid immediately before beconiiing perinanently and totally disabled;
           such imputed Compensation for the disabled Participant may be taken
           into account only if the Participant is not a Highly Compensated
           Employee (as defined in Section 414(q) of the Code) and contributions
           made on behalf of such Participant are nonforfeitable when made.

      3.   Defined benefit fraction: A fraction, the numerator of which is the
           sum of the Participant's projected annual benefits

<PAGE>

           under all the defined benefit plans (whether or not terminated)
           maintained by the Employer, and the denominator of which is the
           lesser of 125% of the dollar timltation determined for the limitation
           year under Section 415Th) and (d) of the Code or 140% of the highest
           average compensation, including any adjustments under Section 415~)
           of the Code.

                                             14

<PAGE>

     Notwithstanding the above, if the Participant was a Participant as of the
     first day of the first limitation year beginning after December31, [986, in
     one or more defined benefit plans maintained by the Employer which were in
     existence on May 6, 1986, the denominator of this fraction will not be less
     than 125% of the sum of the annual benefits under such plans which the
     Participant had accrued as of the close of the last limitation year
     beginning before January 1,1987, disregarding any changes in the terms and
     conditions of the plan after May 5, 1986. The preceding sentence applies
     only if the defined benefit plans individually and in the aggregate
     satisfied the requirements of Section 415 of the Code for all limitation
     years beginning before January 1, 1987.

4.    Defined contribution dollar limitation: $30,000 or if greater, one-fourth
      of the defined benefit dollar limitation set tordi in Section 415()))(1)
      of the Code as in efiect for the limitation year.

5.    Defined contribution fraction: A flution, the numerator of which is the
      sum of the annual additions to the Participant's account under all the
      defined contribution plans (whether or not terminated) maintained by the
      Employer for the current and all prior limitation years (including the
      annual additions auributable to the Participant's nondeductible employee
      contributions to all defined benefit plans. whether or not terminated,
      maintained by the Employer, and the annual additions attributable to all
      welfare benefit hinds, as defined in Section 419(e) of the Code,
      individual medical accounts, and simplified employee pensions, maintained
      by the Employer), and the denominator of which is the Sum of the maximum
      aggregate amounts for the current and all prior limitation years of
      service with the Employer (regardless of whether a defined contribution
      plan was maintained by the Employer). The maximum aggregate amount in any
      limitation year is the lesser of 125% of the dollar limitation determined
      under Section 415~) and (d) of the Code in effect under Section
      415(c)(1)(A) of the Code or 35% of the Participant's Compensation for such
      year.

      If the Employee was a Participant as of tile end of the first day of the
      first limitation year beginning after December 31, 1986, in one or more
      defined contribution plans maintained by the Employer which were in
      existence on May 6, 1986, the numerator of this fraction will be adjusted
      if the sum of this fraction and the defined benefit fraction would
      otherwise exceed 1.0 under the terms of this Plan. Under the adjustment,
      an amount equal to the product of (1) the excess of the sum of the
      fractions over 1.0 times (2) the denominator of this fraction, will be
      permanentiy subtracted from the numerator of this fraction. The adjustment
      is calculated using the fractions as they would be computed as of the end
      of the last limitation year beginning before January 1, 1987, and
      disregarding any ctllnges in tile terms and conditions ofthe Plan made
      after May 5, 1986, but using the Section 415 limitation applicable to the
      first Ijinitation year beginning on or after January 1,1987.

      The annual addition for any limitation yed beginning betore January
      1,1987, slaa[l not be recomputed to treat all Nondeductible Employee
      Contributions as annual additions.

6.    Employer: For purposes of this Section 3.05, Employer shall mean the
      Employer that adopts this Plan, and all members of a controlled group of
      corporations (as defined in Section 414(b) of the Code as modified by
      Section 415qi)), all commonly controlled trades or businesses (as defined
      in Section 414(c) as modified by Section 415Qi)) or affiliated service
      groups (as defined in Section 414(m)) of which the adopting Employer is a
      part. and any other entity rejrn red to be aggregated with the Employer
      pursuant to regulations under Section 414(o) of the Code.

7.    Excess amount: The excess of the Participant's annual additions for the
      linnation year over the maximum permissible amount.

8.    Highest average compensation: The average compensation for the three
      consecutive years of service with the Employer that produces the highest
      average.

9.    Limitation year: A caletndar year, or tile 12~nsecutive month period
      elected by the Employer in the Adoption Agreement. All qualified plans
      maintained by the Employer must use the same limitation year. If the
      limitation year is amended to a different 12~neecutive month period, the
      new limitation year must begin on a date within the limitation year in
      which the amendment is made.

10,   Master or prototype plan: A plan the form of which is tile subject of a
      favorable opinion letter from the Internal Revenue Service.

11.   Maximum permissible amount: The niiiximum ar-mi addition that may be
      contributed or allocated to a Participant's Individual Account under
      therlan for any limitation year shall not exceed the lesser of:
<PAGE>

      a. the defined contribution dollar limitation. or
      b. 25% of the Participant's Compensation for the limitation year.

     The compensation limitation refened to in ~) shall not apply to any
     contribution for medical benefits (within the meaning of Section 401(11) or
     Section 419A(f)(2) of the Code) which is otherwise treated as an annual
     addition under Section 415(l)(l) or 419A(d)(2) of the Code.

                                       15

<PAGE>

                                  If a short Jimitation year is created because
                                  of an amendment changing the limitation year
                                  to a different 12-consecutive month period,
                                  the maximum permissible amount will not exceed
                                  the defined contribution dollar limitation
                                  multiplied by the following fraction:

                                   Number of months in the shon limitation year
                                   --------------------------------------------
                                                   12

                             12.  Projected annual benefit: The annual
                                  retirement benefit (adjusted to an actuarially
                                  equivalent straight life annuity if such
                                  benefit is expressed in a form other than a
                                  straight life annuity or qualified joint and
                                  survivor annuity) to which the Participant
                                  would be entitled under the terms of the Plan
                                  assuming:

                                  a. the Participant will continue employment
                                     until Normal Retirement Age under the Plan
                                     (or current age, if later), and

                                  b. the Participant's Compensation for the
                                     current limitation year and all other
                                     relevant factors used to determine benefits
                                     under the Plan will remain constant for all
                                     fliture limitation years.

                                 Straight life annuity means an annuity payable
                                 in equal installments for the life of the
                                 Participant that terminates upon the
                                 Participattts's death.

SECTION FOUR  INDWIDUAL ACCOUNTS OF PARTICIPANTS AND VALUATION

             4.01     INDIVIDUAL ACCOUNTS

                       A.    The Plan Administrator shall establish and maintain
                             an Individual Account in the name of each
                             Participant to reflect the total value of his or
                             her interest in the Fund. Each Individual Account
                             established hereunder shall consist of such
                             subaccounts as may be needed for each Participant
                             including:

                             1.   a subaccount to reflect Employer Contributions
                                  and Forfeitures allocated on behalf of a
                                  Participant:
                             2.   a subaccount to reflect a Participant's
                                  rollover contributions;
                             3.   a subaccount to reflect a Participant's
                                  transfer contributions;
                             4.   a subaccount to reflect a Participant's
                                  Nondeductible Employee Contributions: and
                             5.   a subaccount to reflect a Participant's
                                  deductible employee contributions.

                       B,    The Plan Admirristrator may establish additional
                             accounts as it may deem necessary' for the proper
                             administration of the Plan, including, but not
                             limited to. a suspense account for Forfbituees as
                             required pursuant to Section 6.01w).

           4.02       VALUATION OF FUND
                      The Fund will be valued each Valuation Date at flair
                      tuarket value.

           4.03       VALUATION OF INDIVIDUAL ACCOUNTS

                       A.    Where all or a portion of the assets of a
                             Participant's Individual Account are invested in a
                             Separate Fund for the Participant, then the value
                             of that portion of such Participant's Individual
                             Account at any relevant time equals the sum of the
                             flair market values of the assets in such Separate
                             Fund, less any applicable charges or penalties.

                       B.    The fair ruarket value of the renainder of each
                             Individual Account is determined in the following
                             manner:

                             1.   First, the portion of the Individual Account
                                  invested in each Investment Fund as of the
                                  previous Valuation Date is determined. Each
                                  such portion is reduced by any withdrawal made
                                  from the applicable Investment Fund to or for
                                  the benefit of a Participant or the
                                  Participant's Beneficiary, flintier reduced by
                                  any amounts forfeited by the Participant
<PAGE>

                                  pursuant to Section 6~O1~) and flintier
                                  reduced by any transfer to another Investment
                                  Fund since the previous Valuation Date and is
                                  increased by any amount transfrned from
                                  another Investment Fund since the previous
                                  Valuation Date. The resulting amounts are the
                                  net Individual Account portions invested in
                                  the Investment Funds.

                             2.   Secondly, the net Individual Account portions
                                  invested in each Investmettt Fund are adjusted
                                  upwards or downwards, pro ran (i.e., ratio of
                                  each net Individual Account portion to the sum
                                  of all net Individual Account portions) sothat
                                  the sum of all the net Individual Account
                                  portions invested in AN Investment Fund will
                                  equal the then fair market value of the
                                  Investment Fund. Notwithstanding the previous
                                  sentence, ior the first Plan Year only, the
                                  net Individual Account portions shall be the
                                  sum of all contributions made to each
                                  Participant's Individual Account during the
                                  ftsst Plan Year.

                                       16

<PAGE>

                             3.   Thirdly, any contributions to the Plan and
                                  Forfeitures are allocated in accordance with
                                  the appropriate allocation provisions of
                                  Section 3' For purposes of Section 4,
                                  contributions made by the Employer for any
                                  Plan Year but after that Plan Year will be
                                  considered to have been made on the last day
                                  of that Plan Year regardless of when paid to
                                  the Trustee (or Custod ian, if applicable).

                                  Amounts contributed between Valuation Dates
                                  will not he credited with investment gains or
                                  losses until the next following Valuation
                                  Date,

                             4    Finally, the portions of the rndivi dual
                                  Account invested in each Investment Fund
                                  (determined in accordance with (1), (2) and
                                  (3) above) are added together.

             4.04      MODIFICATION OF METHOD FOR VALUING INDIVIDUAL ACCOUNTS
                       If necessary or appropriate, the Plan Administrator may
                       establish different or additional procedures (which shall
                       be uniform and nondiscriminatory) for determining the
                       fair market value of the Individual Accounts.

             4.05      SEGREGATION OF ASSETS
                       If a Participant elects a mode of distribution other than
                       a lump sum, the Plan Administrator may place that
                       Panicipant 'S account balance into.a segregated
                       Investment Fund for the purpose of maintaining the
                       necessary liquidity to provide benefit installments on a
                       periodic basis.

             4.06     STAThMENT OF INDIVIDUAL ACCOUNTS
                      No later than 270 days after the close of each Plan Year,
                      the Plan Adininistrator shall firnish a statement to each
                      Participant indicating the Individual Account balances of
                      such Participant as of the last Valuation Date in such
                      Plan Year.

SECTION FIVE
TRUSTEE OR CUSTODIAN
5.01        CREATION OF FUND
            By adopting this Plan, the Employer establishes the Fund which shall
            consist of the assets of the Plan held BY THE Tr'ustee (or Cuodian,
            if applicable) pursuant to this Section 5. Assets within the Fund
            may be pooled on behalf of all Participants, eartnarketl on behalf
            of each Participant or be a combination of pooled and earmarked. To
            the extent that assets are earmarked for a particular Participant.
            they will be held in a Separate Fund for that Participant.

                       No part of the corpus or income of the Fund may be used
                       for, or diverted to, puposes other than for the exclusive
                       benefit of Participants or their Beneficiarles.

             5.02      INVESTMENT AUTHORITY
                       Except as provided in Section 5.14 (relating to
                       individual direction of investments by Participants), the
                       Employer, not the Trustee (or Custodian, if applicable),
                       shall have exclusive management and control over the
                       investment of the Fund into any permined investment.
                       Notwithstanding the preceding sentence, a Trustee may
                       make an agreement with the Employer whereby the Trustee
                       will manage the uvet~ent of all or a portion of the Fund.
                       Any such agreetnent shall be in writing and set forth
                       such matters as the Trustee deems necessary or desirable.

            5.03
            FINANCIAL ORGANIZATION CUSTODIAN OR TRUSTEE WITHOUT FULL mUST POWERS
This Section 5.03 applies wlieie a financial organization has indicated in the
Adoption Agreement that it will serve, with respect to this Plan, as Cutoodian
or as Trustee without hill tiust powers (under applicable law). Hereinafter, a
financial organization Trt,stee without hill mast powers (under applicable law)
shall be relened to as a Custodian. The Custodian shall have no discretionary
authority with r'espect to the management of the Plan or the Fund but will act
only as directed by the entity who has such authority.

                       A.    Permissible Investments - The assets of the Plan
                             shall be invested only in those investments
<PAGE>

                             which are available tlirough the Custodian in the
                             ordinary course of business which the Cutoodian may
                             legally hold in a qualified plan and which the
                             Custodian cliooses to make available to Employers
                             for qualified plan investments. Notwithstanding the
                             preceding sentence, the Prototype Sponsor my, as a
                             condition of making the Plan available to the
                             Employer, limit the types ofproperty in which the
                             assets ofthe Plan my be invested.

                       B.    Responsibilities of the Custodian - The
                             responsibilities of the Custodian shall be limited
                             to the following:

                             1.   To receive Plan contributions and to hold,
                                  invest and reinvest the Fund without
                                  distinction between principal and INTEREST;
                                  provided, bowever, that nothing iji this Plan
                                  shall require the Custodian to maintain
                                  physical custody of stock certificates (or
                                  other indicia of ownership of any type of
                                  asset) representing assets within the Fund;

                              2.  To maintain accurate records of contributions,
                                  earnings, witlidrawals and other information
                                  the Custodian deems relevant with respect to
                                  the Plan;

                              3.  To make disbursemetits from the Fund to
                                  Participants or Beneficiaries upon the proper
                                  authorization of the Plan Administrator; and

                                       17

<PAGE>

                  4.   To furnish to the Plan Administrator a statement which
                       reflects the value of the investments in the hands of the
                       Custodian as of the end of each Plan Year and as of any
                       other times as the Custodian and Plan Administrator may
                       agree.

             C.   Powers of the Custodian - Except as otherwise provided in this
                  Plan, the Custodian shall have the power to take any action
                  with respect to the Fund which it deems necessary or advisable
                  to discharge its responsibilities under this Plan including,
                  but not limitetl to, the following powers:

                  1.   To invest all or a portion of the Fund (including idle
                       cash balances) in time deposits. savings accounts, money
                       market accounts or similar investments bearing a
                       reasonable rate of interest in the Custodian's own
                       savings department or the savings department of another
                       financial orgatnitation;

                  2,   To vote upon any stocks, bonds, or other securities; to
                       give general or special proxies or powers of attorney
                       with or without power of substimtion; to exercise any
                       conversion privileges or subscription rights and to make
                       any payments incidental thereto; to oppose, or to consent
                       to, or otherwise participate in. corporate
                       reorganizations or other changes affecting corporate
                       sectirities, and to pay any assessment or charges in
                       connection therewith; and generally to exercise any of
                       the powers of an owner with respect to stocks. bonds,
                       securities or other property;

                  3.   To hold securities or other property of the Fund in its
                       own name. in the name of its nominee or in bearer fortn;
                       and

                  4.   To make, execute, acknowledge, and deliver any and all
                       documents of transfer and conveyance and any and all
                       other instruments that may be necessary or appropriate to
                       carry out the powers herein granted.

5.04
FINANCIAL ORGANIZATION TRUSTEE WITH FULL TRUST POWERS AND INDIVIDUAL ThUSThE
This Section 5.04 applies where a financial organization has indicated in the
Adoption Agreement that it will serve as Trustee with full trust powers. This
Section also applies where one or more individuals are named in the Adoption
Agreement to serve as Trustee(s).

             A.   Permissible Investments - The Trustee may invest the assets of
                  the Plan in property of any character, real or personal,
                  inelutling, but not limited to the following: stoclts,
                  including shu~ of open~nd investment companies (mutual firMs);
                  bonds; notes; debeneures: options; limited partnership
                  interests; mortgages; real estate or any interests therein;
                  unit investment mists; Treasury Bills, and other U.S.
                  Government obligations; common trust flinds, combined
                  investment trusts, collective mist fonds or commingled firMs
                  maintained by a bank or similar financial organization
                  (whether or not the Trustee hereunder); savings accounts, time
                  deposits or money market accounts of a bank or similar
                  financial organization (whether or not the Trustee hereunder);
                  annuity contracts; life insurance policies; or in such other
                  investments as is deemed proper without regard to investtnents
                  authorized by statute or rule of law governing the investment
                  of trust funds but with regar:l to EUSA and this Plan.

                  Notwithstanding the precccling sentence, the Prototype Sponsor
                  may, as a condition of making the Plan available to the
                  Employer, limit the types of property in which the assets of
                  the Plan may be invested.

             B.   Responsibilines of the Truetee - The responsibilities of the
                  Trustee shall be limited to the following:

                 1.    To receive Plan contributions and to bold, invest and
                       reinvest the Fund without distinction between principal
                       and interest; provided, however, that nothi'ng in this
                       Plan shall require the Trustee to maintain physical
                       custody of stock certificates (or other indicia of
                       ownership) representing assets within the Fund;

                 2.    To maintain acurate records of contributions, earnings,
                       withdrawals and other information the Trustee deems
                       relevant with respect to the Plan;

                 3.    To raake disbursements from the Fund to Participants or
                       Beneficiaries upon the proper authorization of the Plan
                       Adininistrator, and

                 4.    To flinlish to the Plan Administrator a statement which
                       reflects the value of the investments in the

                                       18
<PAGE>

                       hands of the Trustee as of the end of each Plan Year and
                       as of any other times as the Trustee and Plan
                       Administrator may agree.

           C.     Powers of the Trustee - Except as otherwise provided in this
                  Plan, the Trustee shall have the power to take any action with
                  respect to the Fund which it deems necessary or advisable to
                  discharge its responsibilities under this Plan including, but
                  not ljniitel to, the following powers:

                  I.   To bold any securities or other property of the Fund in
                       its own name, in the name of its nominee or in bearer
                       fbrm;

                                       18

<PAGE>

                  2.   To purchase or subscribe for securities issued. or real
                       property owned, by the Employer or any trade or business
                       under common control with the Employer but only if the
                       prudent investment and diversification requirements of
                       ERISA are satisfied;

                  3.   To sell, exchange. convey, transfer or otherwise dispose
                       of any securities or other property held by the Trustee,
                       by private contract or at public auction. No person
                       dealing with the Trustee shall be bound to see to the
                       application of the purchase money or to inquire into the
                       validity, expediency, or propriety of any such sale or
                       other disposition, with or without advertisement;

                  4.   To vote upon any stocks, bonds, qr other securities; to
                       give general or special proxies or powers of attorney
                       with or without power of substitution; to exercise any
                       conversion privileges or subscription rights and to make
                       any payments incidental thereto; to oppose, or to consent
                       to, or otherwise participate in. corporate reorganintions
                       or other changes iffecting corporate securities. and to
                       delegate discretionary powers. and to pay any assessments
                       or charges in connection therewith; and generally to
                       exercise any of the powers of an owner with respect to
                       stodIcs, bonds, securities or other property;

                  5.   To invest any part or all of the Fund (including idle
                       cash balances) in certificates of deposit, demand or time
                       deposits, savings accounts, money market accottnts or
                       similar investments of the Trustee (if the Trustee is a
                       bank or similar financial organization), the Prototype
                       Sponsor or any affiliate of such Trustee or Prototype
                       Sponsor, which bear a reasonable rate of interest;

                  6.   To provide sweep services without the receipt by the
                       Trustee of additional compensation or other consideration
                       (other than reimbursement of direct expenses properly and
                       actually incurred in the performance of such services);

                  7.   To hold in the form of cash for distribution or
                       investment such portion of the Fund as. at any time and
                       from time-t~time, the Trustee shall deetn prudent and
                       deposit such cash in interest bearing or non' merest
                       bearing accounts;

                  8.   To make, execute, aclonowledge. and deliver any and all
                       documents of transfer and conveyance and any and all
                       other instruments that may be necessary or appropriate to
                       carry out the powers hejein granted;

                  9.   To settle, compromise, or submit to arbitration any
                       claims, debts, or damages due or owing to or from the
                       Plan, to commence or defrnd suits or legal or
                       administrative proceedings, and to represent the Plan in
                       all suits and legal and adrtiitisttative proceedings;

                  10.  To employ suitable agents and counsel, to contract with
                       agents to perform administrative and recordkeeping duties
                       and to pay their reasonable expenses, fees and
                       compensation, and such agent or coutssel may br may not
                       be agent or counsel for the Employer;

                  11.  To cause any part or all of the Fund, without limitation
                       as to amount, to be commingled with the funds of other
                       trusts (including trusts for qualified employee benefit
                       plans) by causing such money to be invested as a part of
                       any pooled, comtnon, collective or commingled trust find
                       (including any such fond described in the Adoption
                       Agreement) heretofore or hereafter created by any Trustee
                       (if the Treestee is a bank), by the Prototype Sponsor, by
                       any affiliate hank of such a Trustee or by such a Trustee
                       or the Irototype Sponsor4 or by such an affiliate in
                       participation with others; the instrument or instruments
                       establishing such trust fond or fonds, as amended, being
                       made part of this Plan and trust so long as any portion
                       of the Fund shall be invested through the medium thereof;
                       and

                  12.  Generally to do all such acts, execute all such
                       instruments, initiate such proceedings, and exercise all
                       such rights and privileges with minion to property
                       constituting the Fund as if the Trustee were the absolute
                       owner thereof.

5.05        DIVISION OF FUND INTO INVESIMENT FUNDS
            The Employer may direct the Trustee (or Custodian) from
            tirne-to~timeto divide and redivide the Fund into one or more
            Investment Funds. Such Investment Funds may incltllde, but not be
            l~ted to. Investment Funds representing the assets under the control
            of an mvessment manager pursuant to Section 5.12 and Investment
            Funds representing
<PAGE>

            investment options available for individual direction by
            Participants purstant to Section 5.14. Upon each division or
            redivision, the Employer may specify the part of the Fundto be
            allocated to each such Investment Fund and the terms and
            conditiotis, if any, under which the aesets in such Investment Fund
            shall be invested.

5.06
COMPENSATION AND EXPENSES
The Trustee (or Custodian, if applicable) shall receive such reasonable
compensation as may be agreed upon by the Trustee (or Custodian) and the
Employer. The Trusee (or Custodian) shall be entitled to reimbursement by the
Employer for all proper expenses iteeuteed in carrying out his or her duties
under this Plan. including raasonable legal. accounting and actrratial expenses.
If not paid by the Employer, such compensation and expenses may be charged
against the Fund.

            All taxes of any kindthatmay be levied or assessed under existing or
            future laws upon, or in respet of, the Fund or the income thereof
            shall be paid from the Fund.

                                       19

<PAGE>

5.07        NOT OBLIGATED TO QUESTION DATA
            The Employer shall furnish the Trustee (or Custodian, if applicable)
            and Plan Administrator the information which each party deems
            necessary for the administration of the Plan including, but not
            limited to. changes in a Participant's status, eligibility, mailing
            addresses and other such data as may be required. The Trustee (or
            Custodian) and Plan Administrator shall be entitled to act on such
            information as is supplied diem and shall have no duty or
            responsibility to further verify or question such information.

5.08       LIABILITY FOR WITHOLDING ON DISTRIBUTIONS
            The Plan Administrator shall be responsible for withholding federal
            income taxes from distributions from the Plan, unless the
            Participant (or Beneficiary, where applicable) elects not to have
            such taxes withheld. The Trustee (or Custodian) or other payor may
            act as agent for the Plan Administrator to withhold such taxes and
            to make the appropriate distribution reports, if the Plan
            Administrator ft' nnishes all the information to the Trustee (6R
            Custodian) or other pay or it may need to do withholding and
            reporting.

5.09
RESIGNATION OR REMOVAL OF TRUSTEE (OR CUSTODIAN)
The Trustee (or Custodian, if applicable) may resign at any time by giving 30
days advance written notice to the Employer. The resignation shali become
effective 30 days after receipt of such notice unless a shorter period is agreed
upon.

            The Employer may remove any Trustee (or Custodian) at any time by
            giving written notice to such Trustee (or Custodian) and such
            removal shall be effective 30 days after receipt of such notice
            unless a shorter period is agreed upon. The Employer shall have the
            power to appoint a successor, Trustee (or Custodian).

            Upon such resignation or removal, if the resigning or removed
            Trustee (OR Custodian) is the sole Trustee (or Custodian), he or she
            shall transfer all of the assets of the Fund then held by such
            Trustee (or Custodian) as expeditiously as possible to the successor
            Trustee (or Custodian) after paying or rreserving such reasonable
            amount as he or she shall deem necessary to provide for the expense
            in the settiemeet of the accounts and the amount of any compensation
            due him or her and any sums chargeable against the Fund for which he
            or she may be liable. rf the Funds as reserved are not sufficient
            for such putpose, then he or she shall be entided to reimbursement
            from the successor Trustee (or Custodian) out of the assets in the
            successor Trustee's (or Custodian's) hanas under this Plan. If the
            amount reserved shall be in excess of the amount actually needed,
            the former Trustee (or Custodian) shall return such excess to the
            successor Trustee (or Custodian).

           Upon receipt of the taansferred assees, the successor Trustee (or
           Custodian) shall thereupon succeed to all of the powers and
           responsibilities given to the Trustee (or Custodian) by this Plan.

           The resigning or removed Trustee (or Custodian) shall render an
           accounting to the Employer and unless objected to by the Employer
           within 30 days of its receipt, the accounting shall be deetned to
           have been approved and the resigning or removed trustee (or
           Custodian) shall be released and discharged as to all matters set
           forth in the accounting. Where a financial organization is serving as
           Trustee (or Custodian) and it is merged with or bought by another
           organization (or comes under the control of any federal or state
           agency), that organization shall serve as the successor Trustee (or
           Custodian) of this Plan, but only if it is the type of organization
           that can so serve under applicable law.

           Where the Trustee or Custodian is serving as a noribtrik trustee or
           custodian purstnantto Section 1.401-12(n) of the Income Tax
           Regulations, the Employer will appoint a successor Trustee (or
           Custodian) upon notification by the Commissioner of Internal Revenue
           that such substitution is required because the Trustte (or Custodian)
           has failed to comply with the requirements of Section 1.401-12(n) or
           is not keeping such records or making such returns or rendering such
           statements as are required by fomis or regulations.

5.10
DEGREE OF CARE - LIMITATIONS OF LIABILITY
The Trustee (or Custodian) shall not be liable for any losses incurred by the
Fund by any direction to invest communicated by the Employer, Plan
Ad(pound)ini'~tor, investment manager appointed pursuant to Section 5.12 or any
Participant or Beneficiary. The Trustee (or Custodian) shall be under no
liability for distributions made or other action taken or not taken at the
written direction of the Plan Administitor. It is specifically understood that
the Trustee (or Custodian) shall have no duty or responsibility with respect to
the determination of matters pertaining to the eligibility of any Empioyee to
become a Participant or remain a
<PAGE>

Participant her'eunder, the amount of benefit to which a Participant or
Beneficiary shall be entided to receive hereunder, whether a distribution to
Participant or Beneficiary is appropriate under the tertns of the Plan or the
size and type of any policy to be purchased fiom any insurer for any Participant
hereuntler or similar mailers', it being understootl that all such
responsibilities under the Plan are vested in the Plan Administrator.

5.11
INDEMNIFICATION OF PROTOTYPE SPONSOR AND TRUSTEE (OR CUSTODIAN)
Notwithstanlling any other provision herein, and except as may be otherwise
provided by ERISA, the Employer shall indemnify and bold hatmless the Trustee
(or Custodian, if applicable) and the Prototype Sponsor. their officers,
directors, employees, agents, their heirs, executors, successors and assigns,
from and against any and all liabilities, damages. judgments, settlements,
losses, costs. charges, or expenses (including legal expensa~) at any time
arising out of or incurred in conmnction with any action taken by such parties
in the per'fo~tcce of their duties with respect to this Plan. unless there has
been a final adjudication of gross negligence or willAil misconduct in the
performance of such duties.

                                       20

<PAGE>

            Further, except as may be otherwise provided by EPISA, the Employer
            will indemnify the Trustee (or Custodian) and Prototype Sponsor from
            any liability, claim or expense (including legal expense) which the
            Trustee (or Custodian) and Prototype Sponsor shall incur by reason
            of or which results, in whole or in part, from the Trustee's (or
            Custodian's) or Prototype Sponsor's reliance on the tacts and other
            directions and elections th&Employer communicates or fails to
            communicate.

i12        INVESTMENT MANAGERS

           A.     Definition of Investment Manager - The Employer may appoint
                  one or more investment managers to make investment decisions
                  with respect to all. or a portion of the Fund. The investment
                  manager shalt be any firm or individual registered as an
                  investment adviser under the Investment Advisers Act of 1940,
                  a bank as defined in said Act or an insurance company
                  qualified,under the laws of more than one state to perform
                  services consisting of the management, acquisition or
                  disposition of any assets of the Plan.

             B.   Investment Manager's Authority - A separate Investtnent Fund
                  shall be established representing the assets of the Fund
                  invested at the direction of the investment manager. The
                  investment manager so appointed shall direct the Trustee (or
                  Custodian, if applicable) with respect to the investment of
                  such Investment Fund. The investments which may be acquired at
                  the direction of the investment manager are those described in
                  Section 5.03(A) (for Custodians) or Section 5.04(A) (for
                  Trustees),

             C.   Written Agreement - The appointment of any investment manager
                  shall be by written agreement between the Employer and the
                  investment manager and a copy of such agreement (and any
                  modification or termination thereof) must be given to the
                  Trustee (or Custodian).

                  The agreement shall set forth, among other matters, the
                  efective date of the investment manager's appointrnent and an
                  acknowledgement by the investment manager that it is a
                  fiduciary of the Plan under ERISA.

             D.   Concerning the Trustee (or Custodian) - Written notice of each
                  appointment of an investment manager shall be given to the
                  Trustee (or Custodian) in advance of the effective date of
                  such appointment. Such notice shall specifi' which portion of
                  the Fund will constitute the Investment Fund subject to the
                  investment manager's direction. The Trustee (or Custodian)
                  shall comply with the investment direction given to it by the
                  investment manager and will not be liable for any loss which
                  may rniflt by neason of any action (or inaction) it takes at
                  the direction of the investment manager.

5.13       MATTERS RELATING TO INSURANCE

             A.   If i life insurance policy is to be purchased for a
                  Participant, the aggregate premium for certain life insurance
                  for each Participant must be less than a certain percentage of
                  the aggregate Employer Contributions and Forfeimres allocated
                  to a Ptrrticipant's Individual Account at arty particular time
                  as follows:

                  1.   Ordinary Life Insurance - For purposes of these
                       incidental insurance provisions. ordinary life insurance
                       contracts are contracts with both nondecreasing death
                       benefits and nonincreasing premiums. If such contracts
                       are purchased, less than 50% of the aggt'egate Employer
                       Contributions and Forfeitures allocated to any
                       Participant's Individual Account will be used to pay the
                       pttetniums attributable to them.

                  2.   Term and Umversal Life Insutance - No ntiore than 25% of
                       the aggregate Employer Contributions and Forfeitures
                       allocated to any Participant's Individual Account will be
                       used to pay the premiums on term life insurance
                       contracts, univeraal life insurance contracts, and all
                       other life insurance contracts which are not ordinary
                       life.

                  3.  Combination - The suni of 50% of the ordinary lift
                      insurauce premiums and all other life insurance premiums
                      will not exceed 25% of the aggregate Employer
                      Contributions and Forteitures allocated to any
                      Participant's Individual Account.

                  If this Plan is a profit sharing plan, the above incidental
                  benefits limits do not apply to life insurance contracts
<PAGE>

                  purchased with Employer Contributions and Forfeitures that
                  have been in the Participant's Individual Account for at least
                  2 'WI Plan Years, measured from the date such contributions
                  were allocated.

             B.   Any dividends or credits eareeed on insurance contracts for a
                  Participant shall be allocated to such Participant's
                  Individual Account.

             C.   Subject to Section 6.05, the contracts on a Participant's life
                  will be conveeted to cash or an annuity or distributed to the
                  Participant upon commencement of benefits.

                                       21

<PAGE>

                       D.    The Trustee (or Custodian, if appucable) shall
                             apply for and will be the owner of any insurance
                             contract(s) purchased under the terms of this Plan.
                             The insurance contract(s) must provide that
                             proeeeds will be payable to the Trustee (or
                             Custodian), however, the Trustee (or Custodian).
                             shall be required to pay over all proceeds of the
                             contract(s) to the Participant's designated
                             Beneficiary in accordance with the distribution
                             provisions of this Plan. A Participant's spouse
                             will be the designated Beneficiary of the proceeds
                             in all circumstances unless a qualified election
                             has been made in accordance with Section 6.05.
                             Under no circumstances shall the Fund retain any
                             part of the proceeds. In the event of any conflict
                             between the terms of this Plan and the terms of any
                             insurance contract purchased hereunder, the Plan
                             provisions shall control.

                       B.    The Plan Administrator may direct the Trustee (or
                             Custodian) to sell and distribute insurance or
                             annuity contracts to a Panic ipant (or other parry
                             as may be permitted) in accordance with applicable
                             law or regulations.

           5.14       DIRECTION OF INVESTMENTS BY PARTICIPANT
                       If so indicated in the Adoption Agreement, each
                       Participant may individually direct the Trustee (or
                       Custodian, if applicable) regarding the investment of
                       part or all of his or her Individual Account. To the
                       extent so directed, the Employer, Plan Administrator,
                       Trustee (or Custodian) and all other fiduciaries are
                       relieved of their fiduciary responsibility under Section
                       404 of ERISA.

                       The Plan Administrator shall direct that a Separate Fund
                       be established in the name of each Participant who
                       directs the investment of part or all of his or her
                       Individual Account. Each Separate Fund shall be charged
                       or credited (as appropriate) with the earnings, gains,
                       losses or expenses attributable to such Separate Fund. No
                       fiduciary shall be liable for any loss which results from
                       a Participant's individual direction. The assets subject
                       to individual direction shall not be invested in
                       collectibles as that term is defined in Section 408(m) of
                       the Code.

                       The Plan Administrator shall establish such uniform and
                       nondiscriminatory rules relating to individual direction
                       as it deerns necessary or advisable including, but not
                       limited to, rules describing (I) which portions of
                       Participant's Individual Account can be individually
                       directed; (2) the frequency of investment changes; (3)
                       the forms and procedures for making investment changes;
                       and (4) the effect of a Participant's failure to make a
                       valid direction.

                       The Plan Administrator may, in a uniform and
                       nondiscriminatory manner, limit the available investments
                       for Participants' individual direction to certain
                       specified investment options (including. but not limited
                       to. certain mutual flinds, investment contracts, deposit
                       accounts and group trusts). The Plan Administrator may
                       permit, in a uniform and nondiscriminatory manner, a
                       Beneficiary of a deceased Participant or the alternate
                       payee under a qualified domestic relations order (as
                       defined in Section 414~) of the Code) to individually
                       direct in accordance with this Section.

"ECTION SIX

VESIING AND DISTRIBUTION
6.01       DISTRIBUTION TO PARTICIPANT
           A.     Distributable Events
                  I.   Entidement to Distribution - The Vested portion of a
                       Participant's Individual Account shall be distributable
                       to the Participant upon (1) the occurrence of any of the
                       distributable events specified in the Adoption Agreement;
                       (2) the Participant's Termination of Employment after
                       attaining Normal Retirement Age: (3) the termination of
                       the Plan; and (4) the Participant's Terninnination of
                       Employment after satisfying any Early Retirement Age
                       conditions.

                                  If a Participant separates from service before
                                  satisfying the Early Retirement Age
                                  requirement, but has satisfied the service
                                  requirement, the Participant will be entitled
                                  to elect an early retirement benefit upon
                                  satisfaction of such age requirement.

                           2.     Written Request: When Distributed - A
                                  Participant entitled to distribution who
                                  wishes to receive a distribution must submit a
                                  written request to the Plan Administrator.
                                  Such request shall be made upon a form
                                  provided by the Plan Administrator. Upon a
                                  valid request. the

<PAGE>

                                  Plan Administrator shall direct the Trssstee
                                  (or Custodian, if applicable) to commence
                                  distribution no later than the time specified
                                  in the Adoption Agreement for this puspose
                                  and, if not specified in the Adoption
                                  Agreement, then no later than 90 days
                                  following the later of:

                                  a. the close of the Plan Year within which the
                                  event occurs which entities the Participant to
                                  distribution: or b. the close of the Plan Year
                                  in which the request is received.

                              3.  Special Rules for Withdrawals During Service -
                                  If this is a profit sharing plan and the
                                  Adoption Agreement so provides. a Participant
                                  may elect to receive a distribution of all or
                                  part of the Vested portion of his or her
                                  Individual Account, subject to the
                                  requirements of Section 6.05 and farther
                                  subject to the following limits:

                                  a.  Participant for 5 or more years. An
                                      Employ'ee who has been a Participant in
                                      the Plan for 5 or more yearc. may withdraw
                                      up to the entire Vested portion of his or
                                      her Individual Account.

                                       22

<PAGE>

           b.   Participant for less than 5 years. An Employee who has been a
                Participant in the Plan for less than 5 years may withdraw only
                the amount which has been in his or her Individjial Account
                attributable to Employer Contributions for at least 2 flail Plan
                Years, measured from the date such contributions were allocated.
                However, if the distribution is on account of hardship, the
                Participant may withdraw up to his or her entire Vested port ion
                of the Participant' S Individual Account. For this purpose,
                hardship shall have the meaning set forth in Section 6.0l(A)(4)
                of the Code.

      4.     Special Rules for Hardship Withdrawals - If this is a profit
             sharing plan and the Adoption Agreement so provides. a Participant
             may elect to receive a hardship distribution of all or part of the
             Ves red portion of his or her Individual Account, subject to the
             requirements of Section 6.05 and further subject to the following
             limits:

           a.   Participant for S or more yeats. An Employee who has been a
                Participant in the Plan for 5 or more years may withdraw up to
                the entire Vested portion of his or her Individual Account.

           b.   Participant for less than S years. An Employee who has been a
                Participant in the Plan for less than 5 years may withdraw only
                the amount which lats been in his or her Individual Account
                anributable to Employer Contributions for at least 2 full Plan
                Years, measured from the date such contributions were allocated.

                For purposes of this Section 6.01(A)(4) and Section 6.01(A)(3)
                hardship. is defined as an immediate and heavy financial need of
                the Participant where such Participant lacks other available
                resources. The following are the only financial needs considered
                immediate and heavy: expenses incurred or necessary for medical
                care, described in Section 213(d) of the Code, of the Employee,
                the Employee's spouse or dependents; the purchase (excluding
                mortgage payments) of a principal residence for the Employee;
                payment of tuition and related educational fees for the next 12
                months of post-secondary education for the Employee, the
                Employee's spouse, children or dependents; or the need to
                prevent the eviction of the Employee from, or a foreclosure on
                the mortgage of, the Employee's principal residence.

                A distribution will be considered as necessary to sansfy an
                immediate and heavy financial need of the Employee only if:

                  1)  The employee has obtained all distributions, other than
                      hardship distributions, and all nontaxable loans under all
                      plans matintained by the Employer;
                  2)  The distribution is not in excess of the amount of an
                      immediate and heavy finairial need (including amounts
                      necessary to pay my federal, state or local income taxes
                      or penalties reasonably anticipated to resttlt from the
                      distribution).

      5.   On~Time In-Seevice Withdrawal Option - If this is a profit sharing
           plan and the Employer las elected the one-time inservice withdrawal
           option in the Adoption Agreement. then Participants will be permitted
           only one in-service withdrawal during the course of such Participants
           employment with the Employer. The amount which the Participant can
           withdraw will be limited TO the lesser of the amount detetmined under
           the limits set forth in Section 6.01(A)(3) or the percentage of the
           Participant's Individual Account specified by the Employer in the
           Adoption Agreement. Distribtttions under tliis Section will be
           subject to the requirements of Section 6.05.

      6.     Commencement of Benefits - Notwithstanding any other provision,
             unless the Participant elects otherwise. distribution of benefits
             will begin no later thari the 6001 day after the latest of the
             close of the Plan Year in which:

            a.  the Participant attains Normal Retirement Age;
            b.  occurs the 1001 anniversry of the year in which the Participant
                commenced participation in the Plan; or
            c.  the Participant incurs a Termiaation of Employment.

       Notwithstandirig the foregoing, the failure of a Participant and spouse
       to consent to a distribution while a benefit is immediately
       distributable. within the meaning of Section 6.02(11) of the Plan, shall
       be deemed to be an election to defer commenoement of payment of any
       benefit sufficient to satisfy this Section.

    B. Determining the Vested Portion - In deterinming the Vested portion of
       a Participant's Individual Account, the following rules apply:

      1.   Employer Contributions and Forfeitures - The Vested portion of a
           Participant's Individual Account derived
<PAGE>

           from Employer Contributions and Forfeitures is detemihis by applying
           the vesting schedule selected in the Adoption Agreement (or the ves~
           schedule described in Section 6.01(C) if the Plan is a TowHeavy
           Plan).

       2.  Rollover and Transfer Contributions - A Participant is frilly Vested
           in his or her rollover contributions and transfer contributions.

                                       23

<PAGE>

      3.     FuIJy Vested Under Certain Circumstances - A Participant is frilly
             Vested in his or her redividual Account if any of the following
             occurs:

            A. the Participant reaches Normal Retirement Age; b. the Plan is
               terminated or partially terminated; or

            c. there exists a complete discontinuance of contributions under the
               Plan.

            Further, unless otherwise indicated in the Adoption Agreement. a
            Participant is Ailly Vested if the Panicipant dies, incurs a
            Disability, or satisfies the conditions for Early Retirement Age (if
            applicable).

        4. Participants in a Prior Plan - If a Participant was a participant in
           a Prior Plan on the Effective Date, his or her Vested percentage
           shall not be less than it would have been under such Prior Plan as
           computed on the Effective Date.

C.    Minimum Vesting Schedule for To~~Heavy Plans - The following vesting
      provisions apply for any Plan Year in which this Plan is a TowHeavy Plan.

      Notwithstanding the other provisions of this Section 6.01 or the vesting
      schedule selected in the Adoption Agreement (uniess those provisions or
      that schedule provide for mote rapid vesting), a Participant's Vested
      portion of his or her Individual Account attributable to Employer
      Contributions and Fotfeitures shall be determined in accordance with the
      vesting schedule elected by the Employer in the Adoption Agreement (and if
      no election is made the 6 year graded schedule will be deemed to have been
      elected) as described below:

6 YEAR GRADED

3 YEAR CLIF'l'
<TABLE>
<CAPTION>

        Years of                                               Years of
      Vesting Service  Vested Percentage                      Vesting Service       Vested Percentage
      ---------------  ------ ----------                      ---------------       -----------------
<S>                                    <C>                                                    <C>
             I                         0                             I                        0
             2                        20                             2                        0
             3                        40                             3                      '00
             4                        60
             S                        80
             6                       100

</TABLE>

      This minttnum vesting schedule applies to all beeefits within the meaning
      of Section 41 1(a)(7) of the Code, except those attributable to
      Nondeductible Employee Cojitributions including benefits accrued before
      the effective date of Section 416 of the Codeand benefits accrued before
      the Plan becamea To~Hea'vy Plan. Further. no decrease ma Participant's
      Vested percentage may occur in the event the Plan's status as a To~Heavy
      Plan changes for any Plan Year. However, this Section 6.01(C) does not
      apply to the Individual Account of any Employee who does not have an Hour
      of Service after the Plan has initially become a Top-Heavy Plan and such
      Employee's Individual Account attributable to Employer Contributions and
      Forfeitures will be determined without rggard to this Section.

      If this Plan ceases to be a T~Heavy Plan, then in accordance with the
      above nerttictions, the vesting schedule as selected in the Adoption
      Agreement will govern. If the vesting schedule under the Plan shifts in or
      out of tow heavy status, such shift is an amendment to the vesting
      schedule and the election in Section 9.04 applies.

D.    Break in Vesting Service and Forfeitures - If a Participant inuurs a
      Termination of Employment, any portion of his or her Individual Account
      which is not Vested shall be held in a stsspes:se account. Such stpp:ense
      account shall share in any incr'eae or decrease in the tair market value
      of the assets of the Fund in accordance with Section 4 of the Plan. The
      disposition of such suppense account shall be as follows:

            1.Breaks in Vesting Ser'vice - If a Participant neither receives nor
            is deemed to receive a distribution pursuant to Section 6.0l(1))(3)
            or (4) and the Participant rettnns to the service of the Employer
            before incuning 5 consecutive Breaks in Vesting Service, there shall
            be no Forleiture and the amount in such suspense account shall be
            recredited to such Participant's Individual Account.
<PAGE>

      2.     Five Consecutive Breaks in Vesting Service - If a Participant
             neither receives nor is deemed to receive a distribution pusstnt to
             Section 6.01~)(3) or (4) and the Participant does not return to the
             service of the Employer before incurring S consscutive Breaks in
             Vesting Service, the portion of the Participant's Individual
             Account which is not Vested shall be treated as a Foifeiture and
             allocated in accordance with Section 3.01(C).

      3.     Cash-out of Certain Panicipatts - If the value of the Vested
             portion of such Participant's Individual Account derived irom
             Nondeductible Employee Contributions and Employer Contributions
             does not exceed $3,500, the Participant shall receive a
             distribution of the entire Vested portion of such Individual
             Account and the portion which is not Vested shall be treated as a
             Forfeiture and allocated in accordance with Section 3.01(C). For

                                             24

<PAGE>

                       purposes of this Section, if the value of the Vested
                       portion of a Participant's Individual Account is zero,
                       the Participant shall he deemed to have received a
                       distribution of such Nested Individual Account. A
                       Participant's Vested Individual Account balance shall not
                       include accumulated deductible employee contributions
                       within die meaning of Section 72(o)(5)(13) of the Code
                       for Plan Years beginning prior to January 1, 1989.

                  4.   Participants Who Elect to Receive Distributions - If such
                       Participant elects to receive a distribution, in
                       accordance with Section 6.02(3), of the value of the
                       Vested portion of his or her Individual Account derived
                       from Nondeductible Employee Contributions and Employer
                       Contributions, the portion which is not Vested shall be
                       treated as a Forfeiture and allocated in accordance with
                       Section 3.01(C).

                  5.   Re-employed Participants - If a Participant receives or
                       is deemed to receive a distribution pursuant to Section
                       6.01(D)(3) or (4) above and the Participant resumes
                       employment covered under this Plan, die Participant's
                       Employer~erivel Individual Account balance will be
                       restored to the amount on the date of distribution if the
                       Pan icipant repays to the Plan the till amount of the
                       distribution anributable to Employer Contributions before
                       the earlier of 5 years after the first date on which the
                       Panic ipant is subsequently re-employed by the Employer,
                       or the date the Participant incurs S consecutive Breaas
                       in Vesting Service following the date of the
                       distribution.

                       Any restoration of a Participant's Individual Account
                       pursuant to Section 6.olm)(s) shall be made from other
                       Forfeitures, income or gain to the Fund ot contributions
                       made by the Employer.

             E.   Distribution Prior to Full Vesting - If a distribution is made
                  to a Participant who was not then tilly Vested in his or her
                  Individual Account derived from Employer Contributions and the
                  Participant may increase his or her Vested percentage in his
                  or her Individual Account, then the following rules shall
                  apply:

                  1.   a separate account will be established for the
                       Participant's interest in the Plan as of the time of the
                       distribution, and

                  2.   at any relevant time the Participant's Vested portion of
                       the separate account will be equal to an amount ("X")
                       determined by the formula: X=P (AB + ~ x D)) - x D) wbere
                       "P" is the Vested percentage at the relevant time, "An,,
                       is the separate account balance at the relevant time; "D"
                       is the amount of the distribution; and "R" is the ratio
                       of the separate account balance at the relevant time to
                       the separate account balance after distribution.

6.02   FORM OF DISTRIBUTION TO A PARIICIPANT

             A.   Value of Individual Account Dees Not Exceed $3,500- If the
                  value of the Vested portion of a Participant's Individual
                  Account derived from Nondeductible Employee Contributions and
                  Employer Contributions does not exceed $3,500, distribution
                  from the Plan shall be made to the Participant in a single
                  lump sum in lieu of all other forms of distribution from the
                  Planas soon as administratively feasible.

             B.   Value of Individual Account Exceeds $3,500

                      1.If the value of the Vested portion of a Participant's
                      Individual Account derived from Nondeductible Employee
                      Contributions and Employer Contributions exceeds (or at
                      the time of any prior distribution exceeded) $3,500, and
                      the Individual Account is immediately distributable, the
                      Participant and the Participant's spouse (or where either
                      the Participant or the spouse died, the survivor) must
                      consent to any distribution of such Individual Account.
                      The consent of the Participant and the Participant's
                      spouse shall be obtained in writing within the 90~y period
                      ending on the annuity starting date. The annuity starting
                      date is the first day of the first period for which an
                      amount is paid as an annuity or any other form. The Plan
                      Administrator shall notify the Participant and the
                      Participant's spouse of the rigntto deler any distribution
                      until the Participant's Individual Account is no longer
                      immediately distributable. Such notification shall include
                      a general description of the material fratures. and an
                      explanation of the relative values of, the optional forms
                      of benefit available under the Plan in a maneer that would
                      satisfy the notice requirements of Section 417(a)(3) of
                      the Code, and shall be provided no less than 30 days and
                      no more than 90 days prior to the annuity starting date.
<PAGE>

                      If a distribution is one to which Sections 401(a)(l 1) and
                      417 of the Internal Revenue Code do not apply, such
                      distribution may commence less than 30 days after the
                      notice required under Section 1.411(a)-i 1(c) of the
                      Income Tax Regulations is given, provided that:

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

                       b.    the Participant, after receiving the notice,
                             afflmtatively elects a distribution.

                                       25

<PAGE>

                        Notwithstanding the foregoing, only the Participant need
                        consent to the commencement of a distribution in the
                        form of a quali fled joint and survivor annuity while
                        the Individual Account is immediately distributable.
                        Neither the consent of the Participant nor the
                        Participant's spouse shall be required to the extent
                        that a distribution is required to satisfy Section
                        401(a)(9) or Section 415 ofthe Code. In addition, upon
                        termination of this Plan if the Plan does not offer an
                        annuity option (purchased from a commercial provider),
                        the Participant's Individual Account may, without the
                        Participant's consent, be distributed to the Participant
                        or transferred to another defined contribution plan
                        (other than an employee stock ownership plan as defined
                        in Section 4975(e)(7) of the Cole) within the same
                        control led group.

                       An Individual Account is immediately distributable if any
                       part of the Individual Account could be distributed to
                       the Participant (or surviving spouse) before the
                       Participant attains or would have attained (if not
                       deceased) the later of Normal Retirement Age or age 62.

                2,     For purposes of determining the applicability of the
                       ibregoing consent requirements to distributions made
                       before the first day ofthe first Plan Year beginning
                       after Dececnber 31, 1988, the Vested portion ofa
                       Participant's Individual Account shall not include
                       amounts anributable to accumulated deductible employee
                       contributions within the meaning of Section fl(o)(5)~) of
                       the Code.

             C.   Other Forms of Distribution to Participant - If the value of
                  the Vested portion of a Participant's Individual Account
                  exceeds $3,500 and the Participant has propedy waived the
                  joint and survivor annuity, as described in Section 6.05. he
                  Participant may request in writing that the Vested portion of
                  his or her Individual Account be paid to him or her in one or
                  more of the following forms of payment: (1) in a lump sum: (2)
                  in installment payments over a period not to exceed the life
                  expectancy of the Participant or the joint and last sur'r'ivor
                  life expectancy of the Participant and his or her designated
                  Beneficiary; or (3) applied to the purchase of an annuity
                  contract.

                  Notwithstanding aqything in this Section 6.02 to the contrary,
                  a Pan icipant cannot elect payments in the form of an annuity
                  if the Retirement Equity Act safe harbor rules of Section
                  6.O5~ apply.

6.03         DISTRIBUTIONS UPON THE DEATH OF A PARTICIPANT

             A.   Designation of Beneficiary - Spousal Consent - Each
                  Participant may designate, upon a form provided by and
                  delivered to the Plan Administrator, one or more prinury and
                  contingent Beneficiaries to receive all or a specified portion
                  of the Participant's Individual Account in the event of his or
                  her death, A Participant may change or revoke such Beneficiary
                  designation from time to time by completing and delivering the
                  proper form to the Plan Administrator.

                  In the event that a Participant wishes to designate a primary
                  Beneficiary who is not his or her spouse, his or her spouse
                  must consent in writing to such designation, and the spouse's
                  consent must aclcnow ledge the effect of such designation and
                  be witnessed by a notary public or plan representative.
                  Notwithstanding this consent requiret'nent, if the Prtticipant
                  establishes to the satisfaction of the Plan Administrator that
                  such written consent may not be obtaiitetl because there is no
                  spouse or the spouse cannot be located, no consent shall be
                  required. Any change of Beneficiary will require a new spousal
                  consent.

             B.   Payment to Beneficiary - If a Participant dies before the
                  Participant's entire Individual Account has been paid to him
                  or her, such deceased Participant's Individuat Account shall
                  be payable to any surviving Beneficiary' designated by the
                  Participant, or, if no Beneficiary suvives the Participant, to
                  the Participant's estate.

             C.   Written Request: when Distributed - A Beneficiary' of a
                  deceased Participant entifled to a distribution who wishes to
                  receive a distribution must submit a written request to the
                  Plan Administrator. Such request shall be made upon a form
                  provided by the Plan Administrator. Upon a valid request, the
                  Plan Administrator shall direct the Trustee (or Custodian) to
                  commence distribution no later than the time specified in the
                  Adoption Agreement for this purpose and if not specified in
                  the Adoption Agreement, then no later than 90 days following
                  the later of:
<PAGE>

                  1. the close of the Plan Year within which the Participant
                  dies; or
                  2. the close of the Plan Year in which the request is
                  received.

6.04       FORM OF DISTRIBUTION TO BENEFICIRARY

             A.   Value of Individual Account Does Not Exceed $3,500 - If the
                  value of the Participant's Individual Account derived from
                  Nondeductible Employee Contributions and Emplbyer
                  Contributions does not exceed $3,500, the Plan Administrator
                  shall direct the Trustee (or Custodian, if applicable) to make
                  a distribution to the Beneficiary' in a single lump sum in
                  lieu of all other fomis of distributio'n from the Plan.

                                       26

<PAGE>

           B.   Value of Individual Account Exceeds $3,500 - If the value of a
                Participant's Individual Account derived from Nondeductible
                Employee Contributions and Employer Contributions exceeds $3,500
                the preretirement survivor annuity requirements of Section 6.05
                shall apply unless waived in accordance with that Section or
                unless the Retirement Equity Act safe harbor rules of Section
                6.05~ apply Howbver, a surviving spouse Beneficiary may elect
                any form of payment allowable under the Plan in lieu of the
                preretirement survivor annuity. Any such payment to the
                surviving spouse must meet the requirements of Section 6.06.

           C.   Other Forms of Distribution to Beneficiary - If the value of a
                Participant's Individual Account exceeds $3,500 and the
                Participant has properly waived the preretirement survivor
                annuity, as described in Section 6.05 (if appiicable~ or if the
                Beneficiary is the Participant's surviving spouse, the
                Beneficiary may, subject to the requirements of Section 6.06,
                request in writing that the Participant's Individual Account l:e
                paid as follows: (I) in a lump sum; or (2) in installment
                payments over a period not to exceed the life expectancy of such
                Beneficiary.

6.05       JOINT AND SURVIVOR ANNUITY REQUIREMENTS

           A.   The provisions of this Section shall apply to any Participant
                who is credited with at least one Hour of Eligibility Service
                with the Employer on or after August23, 1984, and such other
                Participants as provided in Section 6.05(G).

             B. Qualified Joint and Survivor Annuity - Unless an optional form
                of benefit is selected pursuant to a qualified election within
                the 9Ckday period ending on the annuity starting date, a married
                Panic ipant's Vested account balance will be paid in the form of
                a qualified joint and survivor annuity and an unmarried
                Participant's Vested account balance will be paid in the form of
                a life annuity. The Participant may elect to have such annuity
                distributed upon attainment of the earliest retirement age under
                the Plan,

             C. Qualified Preretirernent Survivor Annuity - Unless an optional
                form of benefit has been selected within the election period
                pursuant to a qualified election, if a Participant dies before
                the annuity starting date then the Participant's Vested account
                balante shall be applied toward the purchase of an annuity for
                the life of the surviving spouse. The surviving spouse may elect
                to have such annuity distributed within a reasonable period
                after the Participant's death.

             D.   Definitions

                       I.Election Period - The period which beging on tile first
                       day of the Plan Year in which the Participant attains age
                       35 and ends on the date of the Participant's death, If a
                       Participant separates from service prior to the firsst
                       day of the Plan Year in which age 35 is attained, with
                       respect to the account balance as of the date of
                       separation, the election period shall begin on the date
                       of separation.

                      Pre-age 35 waiver - A Participant who will not yet attain
                      age 35 as of the end of any current Plan Year may make
                      special qualified election to waive the qualified
                      preretirement survivor annuity for the period beginning on
                      the date of such election and ending on the first day of
                      the Plan Year in which the Participant will attain age 35.
                      Such election shall not be valid unless the Participant
                      receives a written explanation of the qualified
                      preretirement survivor annuity in suet' terms as are
                      compaaable to the explanation required under Section
                      6.05~)(1). Qualified pneretirernent survivor annuity
                      coverage will be automatically reinstated as of the fusst
                      day of the Plan Year in which the Partidpant attains age
                      35. Any new waiver on or after such date shall be subject
                      to the it'll requirements of this Section 6.05.

                  2.   Earliest Retirement Age - The earliest date on which,
                       under the Plan, the Participant could elect to receive
                       retirement benefits.

                  3.   Qualified Election - A waiver of a qualified joint and
                       survivor annuity or a qualified preretirement survivor
                       annuity. Any waiver of a qualified joint and survivor
                       annuity or a qualified preretirement survivor annuity
                       shall not be efibative unless: (a) the Participant's
                       spotise consents in writing to the election, 0,) the
                       election designates a specific Beneficiary, including any
                       class of beneficiaries or any contingent beneficiaries,
                       wbich nay not be cbanged without spousal consent (or the
                       spouse expressly permits designations by the Participant
                       without any Airther spousal consent); (c) the spouse's
                       consent acknowledges the effect of the election; and (d)
                       the spouse's consent is witnessed by a plan
                       representative or notary public. Additionally, a
                       Participant's waiver of the qualified joint and survivor
<PAGE>

                       annuity shall not be eficetive unless the election
                       designates a form of benefit payment which may not be
                       changed widiqut spoLisal consent (or the spouse expressiy
                       permits designati6ns by the Participant without any
                       farther spousal consent). If it is established to the
                       satisfaction of a plan repesentative that there is no
                       spouse or that the spouse cannot be located, a waiver
                       will be deemed a qualified election.

                       Any consent by a spouse obtained under this provision (or
                       establiabment that the consent of a spouse may not be
                       obtained) shall be efiective only with respect to such
                       spouse. A corent that permits designations by the
                       Participant without any requirement of flintier consent
                       by such spousemtst acknowledge that the spouse has the
                       rigl:tto limit consent to a specific Beneficiary, and a
                       specific form of benefit where applicable. and that the
                       spouse voluntarily elects to relinquish either or both of
                       such rights. A revocation of a prior waiver may be made
                       by a Participant without the consent of the spouse at any
                       time before the commencement of benefits.

                                       27

<PAGE>

            The number of revocations shall not be limited. No consent obtained
            under this provision shall be valid unless the Participant has
            received notice as provided in Section 6(pound)5(E) below.

      4.   Qualified Joint and Survivor Annuity - An immediate annuity for the
           life of the Participant with a survivor annuity for the life of the
           spouse which is not less than 50% and not more than 100% of the
           amount of the annuity which is payable during the joint lives of the
           Participant and the spouse and which is the amount of benefit which
           can be purchasetl with the Participant's vested account balance. The
           percentage of the survivor annuity under the Plan shalt be 50%
           (unless a different percentage is elected by the Employer in the
           Adoption Agreement).

      5.   Spouse (surviving spouse) - The~spouse or surviving spouse of the
           Participant, provided that a former spouse will be treated as the
           spouse or surviving spouse and a current spouse will not be treated
           as the spouse or surviving spouse to the extent provided under a
           qualified domestic relations order as described in Section 414&) of
           the Code.

      6.   Annuity Starting Date - The first day of the first period for which
           an amount is paid as an annuity or any other form.

      7.   Vested Account Balance - The aggregate value of the Participant's
           Vested account balances derived from Employer and Nondeductible
           Employee Contributions (including roilovers), whether Vested before
           or upon death, including the proceeds of insurance contracts, if any,
           on the Participant's life. The provisions of this Section 6.05 shall
           apply to a Participant who is Vested in amounts attributable to
           Employer Contributions, Nondeductible Employee Contributions (or
           both) at the time of death or distribution.

E.  Notice Requirements

           1.In the case of a qualified joint and survivor annuity, the Plan
           Administrator shall no less than 30 days and not more than 90 days
           prior to the annuity starting date provide each Participant a written
           explanation of: (a) the terms and conditions of a qualified joint and
           survivor annuity; O,)the Participant's right to make and the effect
           of an election to waive the qualified joint and survivor annuity form
           of benefit; (c) the rights of a Participant's spouse; and (d) the
           right to maae, and the effect of, a revocation of a previous election
           to waive the qualified joint and survivor annuity.

      2.   In the case of a qualified preretirement annuity as described in
           Section 6.05(C), the Plan Administrator shall provide each
           Participant within the applicable period for such Participant a
           written explanation of the qualified preretirement survivor annuity
           in such terms and in such manner as would be comparable to the
           explanation provided for meeting the requirements of Sean on
           6.05E)(1) applicable to a qualified joint and survivor annuity.

           The applicable period for a Participant is whichever of the following
           periods ends last: (a) the period beginning with the first day of the
           Plan Year in which the Participant attains age 32 and ending with the
           close of the Plan Year preceding the Plan Year in which the
           Participant attains age 35; (0)a reasonable period ending after the
           individual becomes a Participant; (c) a reasonable period ending
           after Section 6.OSH)(3) ceases to apply to the Participant; and (d) a
           reasonable period ending after this Section 6.05 first applies to the
           Participant. Notwithstanding the foregoing, notice must be provided
           within a reasonable period ending after separation from service in
           the case of a Participant who separates from service before attaining
           age 35.

           For purposes of applying the preceding paragraph, a reasonable
           period ending after the enumerated events described in fb), (c) and
           (d) is the end of the two~year period beginning one year prior to
           the date the applicable event occrs. and ending one year after that
           date. In the case of a Participant who separates from service before
           the Plan Year in which age 35 is attained, notice shall he provided
           within the two~year period beginning one year prior to separation
           and ending one year after separation. If such a Participant
           thereafter returns to employment with the Employer, the applicable
           period for such Participant shall be redetermined.

      3.   Notwithstantng the other requirtennents of this Section 6.0sF). the
           reepective notices prescribed by this Section 6.0SF), need not be
           given to a Participant if (a) the Plan "flilly subsidi::es' the costs
           of a qualified joint and survivor annuity or qualified preretireneent
           survivor annuity, and ~ the Plan does not allow the Participant to
           waive the qualified joint and survivor annuity or qualified
           preretirement survivor annuity and does not allow a married
           Participant to designate a nonspouse beneficiary. For putposes of
           this Section 6.05Ex3), a plan fully subsidi:ees the costs of a
           benefit if no inctease in cost, or decrease in benefits to the
           Participant may result from the Participant's failure to elect
           another benefit.

                                             28

<PAGE>

F,     Retirement Equity Act Sate Harbor Rules

            1.If the Employer so indicates in the Adoption Agreement, this
            Section 6.05(F) shall apply to a Panicipant in a profit sharing
            plan, and shall always apply to any distribution, made on or after
            the first day of the first Plan Year beginning after December 31,
            1988; from or under a separate account anributable solely to
            accumulated deductible employee contributions. as defined in Section
            72(o)(5)(13) of the Code, and maintained on behalf of a Participant
            in a money purchase pension plan, (including a target benefit plan)
            if the following conditions are satisfied:

            a.    the Participant does not or cannot elect payments in the form
                  of a life annuity; and
            b.    on the death of a Participant, the Participant's Vested
                  account balance will be paid to the Participant's surviving
                  spouse, but if there is no surviving spouse, or ifthe
                  surviving spouse has consented in a manner conforming to a
                  qualified election, then to the Participant's designated
                  Beneficiary. The surviving spouse may elect to have
                  distribution of the Vested account balance commence within the
                  90-day period following the date of the Participant's death.
                  The account balance shall be adjusted for gains or losses
                  occurring after the Participant's death in accordance with the
                  provisions of the Plan governing the adjustment of account
                  balances for other tppes of distributions. This Section
                  6.05(1) shall not be operative with respect to a Participant
                  in a profit sharing plan if the plan is a direct or indirect
                  transferee of a defined benefit plan, money purchase plan. a
                  target benefit plan, stock bonus, or profit sharing plan which
                  is subject to the survivor annuity requirements of Section
                  401(a)(1 1) and Section 417 of the code. If this Section
                  6.05~) is operative. then the provisions of this Section 6.05
                  other than Section 6.05(G) shall be inoperative.

      2.   The Participant may waive the spousal death benefit described in this
           Section 6.05 (F) at any time provided that no such waiver shall be
           effective unless it satisfies the conditions of Section
           6.05((pound)))(3) (other than the notification requirement referred
           to therein) that would apply to the Participant's waiver of the
           qualified preretirernent survivor annuity.

        3. For purposes of this Section 6.05(1). Vested account balance shall
           mean, in the case of a money purchase pension plan or a target
           benefit plan. the Participant's separate account balance attributable
           solely to accumulated deductible employee contributions within the
           meaning of Section 72(o)(5)(11) of the Code. In the case of a profit
           sharing plan. Vested account balance shall have the same meaning as
           provided in Section 6.05(1))(7).

G.    Transitional Rules

           1.Any living Participant not receiving benefits on August 23, 1984,
           who would otherwise not receive the benefits prescribed by the
           pr'vv'ious sulcsections of this Section 6.05 must be given the
           opportunity to eject to have the prior subsections of this Section
           apply if such Participant is credited with at least one Hour of
           Service under this Plan or a predecessor plan in a Plan Year,
           beginning on or after January 1.1976, and such Participant had at
           least 10 Years of Vesting Service when he or she separated from
           service.

      2.   Any living Participant not receiving benefits on August 23, 1984, who
           was credited with at least one Hour of Service under this Plan or a
           predecessor plan on or after Septeenber 2, 1974, and who is not
           otherwise credited with any service in a Plan Year beginning on or
           after January 1, 1976, must be given the opportunity to have his or
           her benefits paid in ao:onlance with Section 6.05(G)(4).

        3. The respective opportunities to elect (as described in Section
           6.05(G)(1) and (2) above) must be afforded to the appropriate
           Participants durihg the prriod commencing on August 23, 1984. and
           ending on the date benefits would otherwise commence to said
           Participants.

        4. Any Participant who tin elected punuan to Section 6.05(G)(2) and any
           Participant who does not elect under Section 6.05(G)(1) or who meets
           the requirements of Section 6.05(G)(1) except that such Participant
           does not have at least 10 Years of Vesting Service when he or slie
           separates from service, shall have his or her benefits distributed in
           accordance with all of the following requiiements if benefits would
           have been payable in the form of a life annuity':

           a, Automatic Joint and Survivor Annuity - If benefits in the form of
           a life annuity become payable to a
           inarried Participant who:

                   (1) begins to receive payments under the Plan on or after
                       Nonnil Retirement Age; or
                   (2) dies on or after Nornal Retirement Age while still
                       working for the Employer; or
<PAGE>

                   (3) begins to receive payments on or a'fter the qualified
                       early retirement age; or
                   (4) separates fiom service on or after attaining Normal
                       Retirement Age (or the qualified early retirement age)
                       and after satisfying the eligibility requirements for the
                       payment of benefits under the Plan and ther'eafter dies
                       before beginning to receive such benefits;

                                             29

<PAGE>

                                    then such benefits will be received under
                                    this Plan in the form of a qualified joint
                                    and survivor annuity, unless the Participant
                                    has elected otheiwiseduting the election
                                    period. The election period must begin at
                                    least 6 months before the Participant
                                    attains qualified early retirement age and
                                    ends not more than 90 days before the
                                    commencement of benefits. Any election
                                    hereunder will be in writing and may be
                                    changed by the Participant at any time.

                       b.    Election of Early Survivor Annuity - A Participant
                             who is employed after attaining the qualified early
                             retirement age will he given the opportunity to
                             elect, during the election period. to have a
                             survivor annuity payable on death.. If the
                             Participant elects the survivor annuity, payments
                             under such annuity must not be less than the
                             payments which would have been made to the spouse
                             under the qualified joint and survivor annuity if
                             the Participant had retired on the da~ before his
                             or her death. Any election under this provision
                             will be in writing and may be changed by the Panic
                             ipant at any time. The election period begins on
                             the later of (1) the 90th day before the
                             Participant attains the qualified early retirement
                             age, or (2) the date on which participation begins,
                             and ends on the date the Participant terminates
                             employment.

                       c.    For purooses of Section 6.05(G)(4):

                             1.     Qualified early retirement age is the latest
                                    of:

                                    a.  the earliest date, under the Plan, on
                                        which the Participant may elect to
                                        receive retirement benefits,
                                    b.  the first day of the 12oth month
                                        beginning betore the Participant reaches
                                        Normal Retirement Age, or
                                    c.  the date the Participant begins
                                        participation.

                             2.     Qualified joint and survivor annuity is an
                                    annuity for the life of the Participant with
                                    a survivor annuity for the lift of the
                                    spouse as described in Section 6.05(D)(4) of
                                    this Plan.

6.06        DISTRIBUTION REQUIREMENTS
            A.  General Rules

                  1.   Subject to Section 6.05 Joint and Survivor Annuity
                       Requiretnents, the requirements of this Section shall
                       apply to any distribution of a Participant's interest and
                       will talte preodence over any inconsistent provisions of
                       this Plan. Ulness otherwise specified, the provisions of
                       this Section 6.06 apply to calendar years beginning after
                       December 31, 1984.

                  2.   All distributions required under this Section 6.06 shall
                       be determined and made in accordance with the Income Tax
                       Regulations under Section 401 (a)(9), including the
                       minimum distribution incidetaal benefit requirement of
                       Section I.401(a)(9~2 of the proposed regliations.

             B.   Required Beginning Date - The entire interest of a Participant
                  must be distributed otbegin to be distributed no later thah
                  the Participant's required beginning date.

             C.   Limits on Distribution Periods - As of the first distribution
                  calendar year, distributions, if not made in a single sum, may
                  only be made over one of the following periods (or a
                  combination thereof):

                  1.   the life of the Participant,
                  2.   the life of the Participant and a designated Beneficiary,
                  3.   a period certain not extending beyond the life expectancy
                       of the Participant, or
                  4.   a period certain not extending beyond the joint and last
                       survivor expectancy of the Participant and a designated
                       Beneficiary.

             D.   Determination of Amount to be Distributed Each Year - If the
                  Participant's interest is to be distributed in other than a
                  single sum. the following minimum distribution rules shall
                  apply on or after the required beginning date:
<PAGE>

                  1.   Individual Account

                       a.  If a Participant's benefit is to be distributed over
                           (1) a period not extending beyond the life expectancy
                           of the Participant or the joint life and last
                           survivor expectancy of the Participant and the
                           Participant's designated Beneficiary or (2) a period
                           not extending beyond the life expectancy of the
                           designated Beneficiary, the amount required to be
                           distributed for each calendar year, beginning with
                           distributions ft the first distribution calendar
                           year. must at least equal the quotient obtained by
                           dividing the Participant's benefit by the applicable
                           life expectancy.

                                       30

<PAGE>

           b.  For calendar years beginning before January 1, 1989, if the Panic
               ipant's spouse is not the designated Beneficiary, the method of
               distribution selected must assure that at least 50% of the
               presern value of the amount available for distribution is paid
               within the life expectancy of the Participant.

             c.For calendar years beginning after December 31, 1988, the amount
               to be distributed each year, beginning with distributions for the
               first distribution calendar year shall not be less than the
               quotient obtained by dividing the Participant's benefit by the
               lesser of (1) the applicable life expectancy or (2) if the
               Participant's spouse is not the designated Beneficiary, the
               applicable divisor determined from the table set forth in Q&A4 of
               Section 1 .40I(a)(9)-2 of tbe Proposed Income Tax Regulations.
               Distributions after the death of the Participant shall be
               distributed using the applicable liie~expectancy in Section
               6.OSa))(l)(a) above as the relevant divisor without regard
               to.proposed regulations 1 .401(a)(9)-2.

           d.  The mininium distribution required for the Participant's first
               distribution calendar year must be made on or before the
               Participant's required beginning date. The minimum distribution
               for other calendar years, including the minimum distribution for
               the distribution calendar year in which the Employee's required
               beginning date occurs, must be made on or before December 31 of
               that distribution calendar year.

      2.     Other Forms - If the Participant's benefit is distributed in the
             form of an annuity purchased from an insurance company,
             distributions thereunder shall be made in accordance with the
             requirements of Section 401(a)(9) of the Code and the regulations
             thereunder.

E.  Death Distribution Provisions

      1.   Distribution Beginning Before Death - If the Participant dies after
           distribution of his or her interest has begun, the remaining portion
           of such interest will continue to be distributed at least as rapidly
           as under the method of distribution being usetl prior to the
           Participant's death.

      2.     Distribution Beginning Alter Death - If the Participant dies before
             distribution of his or her interest begins, distribution of the
             Participant's entire interest shall be completed by December 31 of
             the calendar year containing the fifth anniversary of the
             Participant's death except to the extent that an election is made
             to receive distributions in accordance with (a) or 0,) below:

           a.  if any portion of the Participant's interest is payable to a
               designated Beneficiary, distributions may be made over the life
               or over a period certain not greater than the life expectancy of
               the designated Beneficiary commencing on or before December 31 of
               the calendar year immediately following the calendar year in
               which the Participant died;

             b. if the designated Beneficiary' is the Participant's surviving
                spouse, the date distributions are required to begin in
                accordance with (a) above shall not be earlier than the later of
                (1) December 31 of the calendar year immediately following the
                calendar year in which the Participant dies or (2) December 31
                of the calendar year in which the Participant would have
                attained age 70 1/2.

                If the Participant has not made an election pursuant to this
                Section 6.05E)(2) by the time of his or her death, the
                Participant's desigttated Betteficiary must elect the method of
                distribution no later than the earlier of (1) December31 of the
                calendar year in which distributions would be required to begin
                under this Section 6.OSE)(2), or (2) December 31 of the calendar
                year which contains the fifth anniversary of the date of death
                of the Participant. If the Participant has no designated
                Beneficiary, or if the designated Beneficiary does not elect a
                metliod of distribution, distribution of the Participant's
                entire interest must be completetl by December31 of the calendar
                year contaitung the fifth anniversary of the Participant's
                death.

      3.   For purposes of Section 6,O6(E)(2) above, if the surviving spouse
           dies after the Participant, but before payments to such spouse begin,
           the provisions of Section 6.06(E)(2), with the exception of paragraph
           ~) therein, slaall be applied as if the surviving spouse were the
           Participant.

        4. For purposes of this Section 6.06~), any iniount paid to a child of
           the Participant will be treated as if it had been paid to the
           surviving spouse if the amount becotnes payable to the surviving
           spouse when the child reaches the age of majority.
<PAGE>

      5.   For purposes of this Section 6.06(E), distribution of a
           Participant's inter,est is considered to begin on the Participant's
           required beginning date (or. if Section 6.06(E)(3) above is
           applicable, the date distribution is required to begin to the
           surviving spouse pursuant to Section 6.06(E)(2) above). If
           distribution in the form of an annuity irrevocably commences to the
           Participant before the required beginning date, the date distribution
           is considered to begin is the date distribution actually commences.

                                       31

<PAGE>

F.    Definitions

      I.   Applicable Life Expectancy - The life expectancy (or joint and last
           survivor expectancy) calculated using tne attained age of the
           Participant (or designated Beneficiary) as of the Participant' S (or
           designated Beneficiary' s) birthday in the applicable calendar year
           reduced by one for each calendar year which has elapsed since the
           date life expectancy was first calculated. If life expectancy is
           being recalculated, the applicable life expectancy sha be the life
           expectancy as so recalculated. The applicable calendar year shall be
           the first distribution calendar year, and if life expectancy is being
           recalculated such succeeding calendar year.

      2.   Designated Beneficiary - The individual who is designated as the
           Beneficiary under the Plan in accordance with Section 401(a)(9) of
           the Code and the regulations thereunder.

      3.   Distribution Calendar Year - A calendar year for which a minimum
           distribution is required. For distributions beginning before the
           Participant's death, the first distribution calendar year is the
           calendar year immediately preceding the calendar year which contains
           the Participant's required beginning date. For distributions
           beginning after the Participant's death, the first distribution
           calendar year is the calendar year in which distributions are
           required to begin pursuant to Section 6.OSE) above.

      4.   Life Expectancy - Life expectancy and joint and last survivor
           expectancy are computed by use of the expected return multiples in
           Tables V and VI of Section 1.72-9 of the Income Tax Regulations.

          Unless otherwise elected by the Participant (or spouse, in the case of
          distributions described in Section 6.OSE)(2)q,) above) by the time
          distributions are required to begin, life expectancies shall be
          recalculated annually. Such election shall be irrevocable as to the
          Participant (or spouse) and shall apply to all subsequent years. The
          lift expectancy of a nonspouse Beneficiary may not be recalculated.

      5.  Participant's Benefit

           a.  The account balacce as of the last i'aluation date in the
               valuation calendar year (the calendar year immediately preceding
               the ditttribution calendar year) increased by the amount of any
               Contributions or Forfeitures allocated to the account balance as
               of dates in the valuation calendar year after the valuation date
               and decreased by distributions made in the valuation calendar
               year after the valuation date.

           b.  Exception for second distribution calendar year. For purposes of
               paragraph (a) above, if any portion of the minimum distribution
               fbr the first distribution calendar year is made in the second
               distribution calendar year on or before the required beginning
               date, the amount of the minirnum distribution made in the second
               distribution calendar year shall be treated as if it had been
               made in the imnaetliately preceding distribution calendar year.

        6. Required Beginning Date

           a.  General Rule - The required beginning date of a Participant is
               the first day of April of the calendar year following the
               calendar year in which the Participant attains age 70 1/2.

           b.  Transitional Rules - The required beginning date of a Participant
               who attains age 70 1/2 before January 1, 1988, shall be
               determined in accordance with (1) or (2) below:

               (I)Non 5% Owners - The required beginning date of a Participant
                  who is not a 5% owner is the first day of April of the
                  calendar year following the calendar year in which the later
                  of retirement or attainment of age 70 1/2 occurs.

               (2)  5% Owners The required beginning date of a Participant who
                    is a 5% owner during any year beginning after December 31,
                    1979, is the first day of April following the later of:

                    (a) the calendar year in which the Participant attains age
                        70 1/2, or

                    (b) the earlier of~te calendar year with or within which
                        ends the Plan Year in which the Participant becomes a 5%
                        owner, or the calendar year in which the Participant
                        retires.

                  The required beginning date of a Participant who is not a 5%
                  owner who attains age 70 1/2 during l988antlwho has not
                  retired as of january 1,1989, is April 1,1990.
<PAGE>

           c.  5% Owner - A Participant is treated as a 5% owner for purposes of
               this Section 6.O6~(6) if such Participant is a 5% owner as
               defined in Section 416(i) of the Code (determined in accordance
               with Section 416 but without reg- to whether the Plan is
               torheavy) at any tinie during the Plan Year ending with or within
               the calendar year in which such owner attains age 66 1/2 or any
               subsequent Plan Year.

                                       32

<PAGE>

                       d.  Once distributions have begun to a 5% owner under
                           this Section 6.06(F)(6) they must continue to be
                           distributed, even if the Participant ceases to be a
                           5% owner ma subsequent year.

           G.     Transitional Rule

                  1.   Notwithstanding the other requirements of this Section
                       6.06 and subject to the requirements of Section 6.0$,
                       Joint and Survivor Annuity Requirements, distribution on
                       behalf of any Employee. including a 5% owner, may be made
                       in accordance with all of the following requirements
                       (regardless of when such distribution commences)

                       a.  The distribution by the Fund is one which would not
                           have qualified such Fund under Section 40l(a)(9) of
                           the Code as in effect prior to amenduent by the
                           Deficit Reduction Act of 1984.

                       b.  The distribution is in~aceordance with a method of
                           distribution designated by the Employee whose
                           interest in the Fund is being distributed or, if the
                           Employee is deceased, by a Beneficiary of such
                           Employee.

                       c,  Such designation was in writing. was signed by the
                           Employee or the Beneficiary, and was made before
                           January 1, 1984.

                       d.  The Employee had accrued a benefit under the Plan as
                           of December31, 1983.

                       e.  The method of distribution designated by the Employee
                           or the Beneficiary specifies the time at which
                           distribution will commence, the period over which
                           distributions will be made, and in the case of any
                           distribution upon the Employee's death, the
                           Beneficiaries of the Employee listed in order of
                           priority.

                  2.  A distribution upon death will not BE covered by this
                      transitional rule unless the information in the
                      designation contains the required information described
                      above with respect to. the distributions to be made upon
                      the death of the Employee.

                  3.   For any distribution which commences before January 1,
                       1984, but continues after December 31,1983, the Employee,
                       or the Beneficiary, to whom such distribution is being
                       made, will be presumed to have designated the method of
                       distribution under which the distribution is being made
                       if the method of distribution was specified in writing
                       and the distribution satisfies the requirements in
                       Sections 6.06(G)(1)(a) and (e).

                  4.  If a designation is revoked, any subsequent distribution
                      must satisfy the requirements of Section 401(a)(9) of the
                      Code and the regulations thereunder. If a designation is
                      revoked subsequent to the date distributions are required
                      to begin, the Plan must distribute by the end of the
                      calendar year following the calendar year in which the
                      revocation occurs the total amount not yet distributed
                      which would have been required to have been distributed to
                      satisfy Section 401(a)(9) of the Code and the regulations
                      thereunder, but for the Section 242~)(2) election. For
                      calendar' years beginnlng after December 31, 1988, such
                      distributions must meet the minimum distribution
                      incidental benefit rlequirements in Section 1.40l(a)(9~2
                      of the Proposed Income Tax Regulations. Any changes in the
                      designation will be considered to be a revocation of the
                      designation. However, the mere substitution or addition of
                      another Beeeficirry' (one not named in the designation)
                      i'nder the designation will not be considered to be a
                      revocation of the designation, so long as such
                      substitution or addition does not alter the period over
                      which distributions are to be made under the designation,
                      directly or indirectly (for example, by altering the
                      relevant measuring life). In the csse in which an amount
                      is transferred or rolled over from one plan to anther
                      plan, the rules in Q&A S-2 and Q&A J-3 shall apply.

6.07      ANNUITY CONTRACTS
Any annuity contract dtstributed under the Plan (if permitted or required by
this Section 6) must be nontransferable. The terms of any annuity contact
puretised and distributed by the Plan to a Participant or spouse shall comply
with the requirements of the Plan.

6.08       LOANS TO PARTICIPANTS
<PAGE>

            If the Adoption Agreement 50 indicates, a Prrticipant may receive a
            loan from the Fund, subject to the following rules:

           A.     Loans shall be made avallable to all Participants on a
                  reasonably equivalent basis.

           B.     Loans shall not be made available to Highly Compensated
                  Employees (as defined in Section 414(q) of the Code) in an
                  amount greater than the amount made available to other
                  Employees.

           C.     Loans must be adequately secured and bear a r'easomble
                  interest rate.

           D.     No Participant loan shall exceed the pr'esent value of the
                  Vested portion of a Participant's Individual Account.

                                       33

<PAGE>

           E.     A Participant must obtain the cotesent of his or her spouse,
                  if any. to the use of the Individual Account as securitv for
                  the loan. Spousal consent shall be obtained no earlier than
                  the beginiii~~ng of the 90 day period that ends on the date on
                  which the loan is to be so secured. The consent must be in
                  writing, must aclmowledge the effect of the loan, and must be
                  witnessed by a plan representative or notary public. Such
                  consent shall thereafter be binding with respect to the
                  consenting spouse or any subsequent spouse with respect to
                  that loan. A new consent shall be required if the account
                  balance is used for renegotiation, extension. renewal, or
                  other revision of the loan. Notwithstanding the foregoing, no
                  spousal consent is necessary if, at the time the loan is
                  secured, no consent would be required for a distribution under
                  Section 417(a)(2)$). In addition, spousal consent is not
                  required if the Plan or the Participant is not subject to
                  Section 401(a)(1 1) at the time the Individual Account is used
                  as security, or if the total Individual Account subject to the
                  security~is less than or equal to $3,500.

           F.     In the event of default, foreclosure on the note and
                  attachment of security will not occur until a distributable
                  event occurs in the Plan. Notwithstanding the preceding
                  sentence, a Panic ipant's default on a loan will be treated as
                  a distributable event and as soon as administratively feasible
                  after the default, the Participant's Vested Individual Account
                  will be reduced by the lesser of the amount in default (plus
                  accrued interest) or the amount secured. If this Plan is a
                  401(k) plan, then to the extent the loan is attributable to a
                  Participant's Elective Deferrals, Qualified Nonelective
                  Contributions or Qualified Matching Contributions, the
                  Participant's Individual Account will not be reduced unless
                  the Participant has attained age 59 1/2 or has another
                  distributable event. A Participant will be deemed to have
                  consented to the provision at the time the loan is made to the
                  Participant.

           G.     No loans will be made to any shareholder-employee or
                  Owner-Employee. For purposes of this requirement, a
                  shareholder~employee means an employee or officer of an
                  electing small business (Subchapter S) corporation who owns
                  (or is considered as owning within the meaning of Section
                  318(a)(1) of the Code), on any day during the taxable year of
                  such corporation, more than 5% of the outstanding stock of the
                  corporation.

           If a valid spousal consent has been obtained in accordance with
           6.08(E), then, notwithstanding any other provisions of this Plan, the
           portion of the Participant' S Vested Individual Account used as a
           security interest held by the Plan by reason of a loan outstanding to
           the Participant shall be taken into account for purposes of
           determining the amount of the account balance payable at the time of
           death or distribution, but only if the reduction is used as repayment
           of the loan. If less than 100% of the Participant's Vested Individual
           Account (determined without regard to the preceding sentence) is
           payable to the surviving spouse, then the account balance shall be
           adjusted by first reducing the Vested Individual Account by the
           amount of the security used as repayment of the loan, and then
           determining the benefit payable to the surviving spouse.

           To avoid taxation to the Participant, no loan to any Participant can
           be mlade to the extent that such loan when added to th outstanding
           balance of all other loans to the Participant would exceed the lesser
           of (a) $50,000 reduced by the excess (if any) of the highest
           otitstattding balance of loans duting the one year letriod ending on
           the day before the loan is made, over the outstanding balance of
           loans from the Plan on the date the loan is made, or (1,) 50% of the
           present value of the nonforfeitable Individual Account of the
           Participant or, if greater, the total Individual Account up to
           $10,000. For the purpose of the above limitation, all loans from all
           plans of the Employer and other members of a group of employers
           described in Sections 414(1,), 414(c), and 414(m) of the Code are
           aggregated. Furthermore, any loan shall by its terms require that
           repayment ("rincipal and interest) be amortized in level payments,
           not less frequently than quarterly, over a period not extending
           beyond 5 years from the date of the loan, unless such loan is used to
           acquire a dwelling unit which within a reasonable time (deternihis at
           the time the loan is made) will be used as the principal residence of
           the Participant. An assignment or pledge of any portion of the
           Participant's ireterest in the Plan and a loan, pledge, or assignment
           with respect to any insurance contract purchased under the Plan, will
           be treated as a loan under this paragraph.

            The Plan Administrator shall adnnbdster the loan program in
            accordance with a written document. Such written document shall
            include, at a mininnum, the following: (i) the identity of the
            person or positions authorized to administer the Participant loan
            program: (ii) the procedure for applying for loans; (iii) the basis
            on which loans will be approved or denied; (iv) limitations (if any)
            on the teees and amounts of loans ofered; (v) the procedure under
            the program for determining a reasonable rate of interest; (vi) the
            types of collateral which may secure a Participant loan: and (vii)
            the events constituting default and the steps that will be taken to
            preserve Plan assets in the event of such deftult.
<PAGE>

6.09        DISTRIBUTION IN KIND
            The Plan Administrator may cause any distribution under this Plan to
            be made either in a form actually held in the Fund, or in cash by
            converting assets other than cash into cash, or in any combination
            of the two foregoing ways.

6.10   DIRECT ROLLOVERS OF ELIGIBLE ROLLOVER DISTRIBUTIONS

             A.   Direct Rollover Option
                  This Section applies to distributions made on or after Jamary
                  1,1993. Notwithstanding any provision of the Plan to the
                  contrary that would otherwise limlt a distrlbutee's'election
                  under this Section, a distributee may elect, at the time and
                  in the manner prescribed by the Plan Admi~tor, to have any
                  portion of an eligible rollover distribution that is equal to
                  at least $500 paid directly to an eligible retirement plan
                  specified by the distributee in a direct rollover,

                                       34

<PAGE>

                       B.  Definitions

                              1.  Eligible rollover distribution - An eligible
                                  rollover distribution is any distribution of
                                  all or any portion of the balance to the
                                  credit of the distributee, except that an
                                  eligible rollover distribution does not
                                  include:

                                  A.   any distribution that is one of a series
                                       of substantially equal periodic payments
                                       (not less frequently than annually) made
                                       for the life (or life expectancy) of the
                                       distributee or the joint lives (or joint
                                       life expectancies) of the distributee and
                                       the distributee's designated Beneficiary,
                                       or for a specified period of ten years or
                                       more;
                                  b.   any distribution to the extent such
                                       distribution is required under Section
                                       401(a)(9) of the Code;
                                  C.   the portion of any other distribution
                                       that is not includible in gross income
                                       (determined without regard to the
                                       exclusion for net unrealized appreciation
                                       with respect to employer securities); and
                                  d.   any other distribution(s) that is
                                       reasonably expected to total less than
                                       $200 during a year.

                             2.  Eligible retirement plan - An eligible
                                 retirement plan is an individual retirement
                                 account described in Section 408(a) of the
                                 Code. an individual retiremetit annuity
                                 described in Section 408~) of the Code, an
                                 annuity plan described in Section 403(a) of the
                                 Code, or a qualified trust described in Section
                                 401(a) of the Code, that accepts the
                                 distributee's eligible rollover distribution.
                                 However, in the case of an eligible rollover
                                 distribution to the surviving spouse. an
                                 eligible retirement plan is an individual
                                 retirement account or individual retirement
                                 annuity.

                             3.  Distributee - A distributee includes an
                                 Employee or former Employee. In addition, the
                                 Employee's or former Employee's surviving
                                 spouse and the Employee's or former Employee's
                                 spouse or former spouse who is the alternate
                                 payee under a qualified domestic relations
                                 order, as defined in Section 414(p) of the
                                 Code, are distributees with regard to the
                                 inierest of the spouse or former spouse.

                             4.  Direct rollover - A dircct rollover is a
                                 payment by the Plan to the eligible retirement
                                 plan specified by the distributee.

6.11   PROCEDURE FOR MISSING PARTICIPANTS OR BENENCLARIES
The Plan Adtnhiistrator must use all reasonable measures to locate Participants
or Beneficiaries who are entitled to distributions from the Plan. In the event
that the Plan Adminisator cannot locate a Participant or Beneficiary who is
entitled to a distribution from the Plan after wing all teasonable measures to
locate him or her, the Plan Administrator may, consistent with applicable laws,
regulations and other pronouncements under ERISA, use any reasonable procedure
to dispse of distributable plan assets, including any of the following: (1)
establish a bank account for and in the name of the Participant or Beneficiary
and taausfer the assets to such bank account, (2) purchatse an annuity contract
with the assets in the name of the Participant or Beneficiary, or (3) after the
expiration of 5 years after the benefit becomes payable, treat the amount
distributable as a Forfeiture and allocate it in accordance with the terms of
the Plan and if the Participant or Beneficiary is later locatccl, restore such
benefit to the Plan.

SECTION SEVEN
CLAIMS PROCEDURE
7.01       FILING A CLAIM FOR PLAN DISTRIBUTIONS
           A Participant or Beneficiary who desires to MALTE a claim for the
           Vestetl portion of the Participant's Individual Account shall file a
           written request with the Plan Administrator on a torm to be airnished
           to him or her by the Plan Administrator for such purpose. The request
           shall set forth the basis of the claim. The Plan Administrator is
           authoriaed to conduct such examinations as may be necessary TO
           facilitate the payment of any benefits to which the Participant or
           Beneficiary may be entitled under the tertns of the Plan.

7.02
            DENIAL OF CLAIM
            whenever a claim for a Plan distribution by any Participant or
            Beneficiary has been wholly or partially denied, the Plan
            Administrator must nirnith such Participant or Beneficiary written
            notice of the denial within 60days of the date
<PAGE>

            the original claim was filed. This notiice shall set forth the
            specific reasons for the denial. specific reference to pertinent
            Plan provisions on which the denial is based. a description~f any
            additional information or material neededto perfect the claim, an
            explanation of why stzch additional information or material is
            necsry and an explanation of the prooclures for appeal.

 .7.03
REMEDIES AVAILABLE
The Participant or Beneficiary shall have 60 days from rcceipt of the denial
notice in which TO niale written application for review by the Plan
Admitristator. The Participant or Beneficiary may re:luest that the review be in
the nature of a laearing. The Participant or Beneficiary shall have the right to
representation, to review pertinent documents and to submit comments in
'rrriting. The Plan Administrator shall issue a decision on such review within
60 days after receipt of an application for review as provided for in Section
7.02. Upon a decision unfavorable to the Participant or Beneficiary, such
Participant or Beneficiary shall be entitled to bring such actions in law or
equity as may be necessary or appropriate to protect or clarify his or her
riglitto benefits under this Plan.

                                       35

<PAGE>

SECTION EIGHT  PLAN ADMINISTRATOR

             8.01     EMPLOYER IS PLAN ADMINISTRATOR

                       A.    The Employer shall be the Plan Administrator unless
                             the managing body of the Employer designates a
                             person or persons other than the Employer as the
                             Plan Administrator and so notifies the Trustee (or
                             Custodian, if applicable). The Employer shall also
                             be the Plan Administrator if the person or persons
                             so designated cease to be the Plan Administrator.
                             The Employer may establish an administrative
                             committee that will carry out the Plan
                             Administrator's duties. Members of the
                             administrative committee may allocate the Plan
                             Administrator's duties among themselves.

                       B.    If the managing body of the Employer designates a
                             person or persons other than the Employer as Plan
                             Administrator, such person or persons shall serve
                             at the pleasure of the Employer and shall serve
                             pursuant to such procedures as such managing body
                             may provide. Each such person shall be bonded as
                             may be required by law.

             8.02     POWERS AND DUTIES OF THE PLAN ADMINISTRATOR

                       A.    The Plan Administrator may, by appointtniett,
                             allocate the duties of the Plan Administrator among
                             several individuals or entities. Such appointments
                             shall not be effective until the party designated
                             accepts such appointment in writing.

                       B.    The Plan Administrator shall have the authority to
                             control and manage the operation and administration
                             of the Plan. The Plan Administrator shall
                             administer the Plan for the exclusive benefit of
                             the Participants and their Beneficiaries in
                             accordance with the specific terms of the Plan.

                       C.    The Plan Administrator shall be charged with the
                             duties of the general administration of the Plan,
                             including, but not limited to, the following:

                             1.  To determine all questions of interpretation
                                 or policy in a manner consistent with the
                                 Plan's documents and the Plan Administrator's
                                 consrruction or determination in good Itith
                                 shall be conclusive and binding on all persons
                                 except as otherwise provided herein or by law.
                                 Any interpretation or construction shall be
                                 done in a nondiscriminatory manner and shall be
                                 consistent with the intent that the Plan shall
                                 continue to be deemed a qualified plan under
                                 the terms of Section 401(a) of the Code, as
                                 amended from time-t~time, and shall comply with
                                 the terms of ERISA, as amended from
                                 time4frtime;

                             2.  To determine all questions relating to the
                                 eligibility of Employees to become or remain
                                 Participants hereunder;

                             3.  To compute the amounts tsecessary or desirable
                                 to be contributed to the Plan;

                             4.  To compute the amount and kind of benefits to
                                 which a Participant or Beneficiary shall he
                                 entitled under the Plan and to direct the
                                 Trustee (or Custodian, if applicable) with
                                 respect to all disbursements under the Plan,
                                 and, when requested by tie Trustee (or
                                 Custodian), to hirnisi the Trustee (or
                                 Custodian) with instructions, in writing, on
                                 matters pertaining to the Plan and the Trustee
                                 (or Custodian) may rely and act thereon;

                             5.  To maintain all records necessaay for the
                                 adnilnistration of the Plan;

                             6.  To be responsible for preparing and filing such
                                 disclosure and tax forms as may be required
                                 from time-t~time by the Secretary of Labor or
                                 the Secretry of the Treasury; and

                             7   To flitnish each Employee, Participant or
                                 Beneficiary such notices, information and
                                 reports under such circumstances as may be
                                 required by law.

                       D.    The Plan Administrator shall have all of the powers
                             necessary or appropriate to accomplish his or her
                             duties under the Plan, including. but not limited
                             to. the following:
<PAGE>

                             1.  To appoint and retain such persons as may be
                                 necessaryto carry out the functions of the Plan
                                 Administrator;

                             2.  To appoint and retain counsel, specialists or
                                 other persons as the Plan Administrator deems
                                 necessary or advisable in the administration of
                                 the Plan;

                             3.  To resolve all questions of adiunistration of
                                 the Plan;

                             4.  To establish such uniform and nondiscriminatory
                                 rules which it deems necessary to carry out the
                                 terms of the Plan;

                                       36

<PAGE>

                             5.  To make any adjustments in a uniform and
                                 nondiscriminatory manner which it deems
                                 necessary to correct any arithmetical or
                                 accounting errors which may have been made for
                                 any Plan Year; and

                             6.  To correct any defect, supply any Omission or
                                 reconcile any inconsistency in such manner and
                                 to such extent AS shall be deemed necessary or
                                 advisable to carry out the purpose of the Plan.

             8.03     EXPENSES AND COMPENSATION
                       All reasonable expenses of administration including, but
                       not limited to, those involved in retaining necessary
                       professional assistance may be paid from the flssets of
                       the Fund, Alternatively, the Employer may, in its
                       discretion, pay any or all such expenses. Pursuant to
                       uniform and nondiscriminatory rules that the Plan
                       Administrator may establish from time~t~ time,
                       administrative expenses and extnenses unique to a
                       panicular Participant may be charged to a Participant's
                       Individual Account or the Plan Administrator may allow
                       Participants to pay such fees outside of the Plan. The
                       Employer shall furnish the Plan Administrator with such
                       clerical and other assistance as the Plan Administrator
                       may need in the performance of his or her duties.

             8.04     INFORMATION FROM EMPLOYER
                       To enable the Plan Administrator to perform his or her
                       duties, the Employer shall supply toll and timely
                       information to the Plan Administrator (or his or her
                       designated agents) on all matters relating to the
                       Compensation of all Participants, their regular
                       employment, retirement, death, Disability or Termination
                       of Employment, and such other pertinent facts as the Plan
                       Administrator (or his or her agents) MAY require. The
                       Plan Administrator shall advise the Trustee (or
                       Custodian, if applicable) of such of the foregoing facts
                       as may be pertinent to the Trustee's (or Custodian's)
                       duties under the Plan. The Plan Administrator (or his or
                       her agents) is cmi tied to rely on such infonmation as is
                       supplied by the Employer and shall have no duty or
                       responsibility to verify such infortnation.

SECTION NINE
AMENDMENT AND TERMINATION
9.01       RIGHT OF PROTOTYPE SPONSOR TO AMEND THE PLAN
           A.     The Employer, by adopting the Plan, exptessly delegates to the
                  Prototype Sponsor the power, but not the duty, to amend the
                  Plan without any flintier action or consent of the Employer as
                  the Prototype Sponsor deems necessary for the purpose of
                  adjusting the Plan to comply with all laws and regulations
                  governing pension or profit sharing plans.
                  Specifically, it is understood that the amendments may be made
                  tinilaterally by the Prototype Sponsor. However, it shall be
                  understood that the Prototppe Sponsor shall be under no
                  obligation to amend the Plan documents and the Employer
                  expressly waives any rights or claims against the Prototype
                  Sponsor for not exercising this power to arnend. For purposes
                  of Prototype Sponsor amendments, the mass subminer shall be
                  recognized as the agent or the Prototype Sponsor. If the
                  Prototype Sponsor does not adopt the amendments made by the
                  mass submitter, it will no longer be identical to or a minor
                  modifier of the mass submitter plan.

                       B.    An amendment by the Prototype Sponsor shall be
                             accomplished by giving written notice to the
                             Employer of the amendment to be made. The notice
                             shall set forth the text of such amendment and the
                             date such amendment is to be effective. Such
                             amendment shall take effect unless within the 30
                             day period after such notice is provided, or within
                             such shorter period as the notice may specify, the
                             Employer gives the Prototype Sponsor written notice
                             of retosal to consent to the amendment. Such
                             written notice of refimal shall have the effect of
                             withdrawing the Plan as a prototype plan and shall
                             cause the Planto be considered an individually
                             designed plan. The right of the Prototype Sponsor
                             to cause the Plan to be amended shall tenninate
                             should the Plan cease to conform as a prototype
                             plan as provided in this or any other section.

9.02    RIGHT OF EMPLOYER TO AMEND THE PLAN
The Employer may (1) change the choice of options in the Adoption Agreement; (2)
add overriding language in the Adoption Agreement when such language is
necessity to satisfy Section 415 or Section 416 of the Code because of the
required aggregation of multiple plans; and (3) add certain model amendments
published by the linternal Revenue Service which specifically provide that their
adoption will not cause the Plan to be treated as individually designed. An
Ernployer that amends
<PAGE>

the Plan for any other raason, including a waiver of the mInimum finding
requirement under Section 412(d) of the Code, will no longer participate in this
prototype plan and will be considered to have an individually designed plan.

                        An Employer who wishes to amend the Plan to change the
                        options it has chosen in the Adoption Agreement must
                        complete and deliver a new Adoption Agreernent to the
                        Prototype Sponsor and Ti'utee (or Custodian, if
                        applicable). Such amendment shall become effective upon
                        execution by the Employer and Trustee (or Custodian).

                      The Employer flirther reserves the right to teplace the
                      Plan in its entirety by adopting another retirement plan
                      which the Emplpyer designates as a replacetnent plan.

9.03     LIMITATION ON POWER TO AMEND
No amendment to the Plan shall be effective to the extent that it has the effect
of decraasing a Participant's accrued benefit. Notwithstanding ~e preceding
semence, a Participant's Individual Account may be reduced to the extent
permitted under Section 412(c)(8) of the Code. For purposes of this paragraph, a
plan amendment which has the effect of decreasing a

                                       37

<PAGE>

                       Participant's Individual Account or eliminating an
                       optional form of benefit with respect to benefits
                       attributable to service before the amendment shall be
                       treated as reducing an accrued benefit. Furthermore, if
                       the vesting schedule of a P!an is amended, in the case of
                       an Employee who is a Participant as of the later of the
                       date such amendment is adopted or the date it becomes
                       effective, the Vested percentage (determined as of such
                       date) of such Employee's Individual Account derived from
                       Employer Contributions will not be less than the
                       percentage computed under the Plan without regard to such
                       amendment.

            9,04   AMENDMENT OF VESTING SCHEDULE
                       If the Plan's vesting schedule is amended, orthe Plan is
                       amended in any way that directly or indirectly affects
                       the computation of the Participant's Vested percentage,
                       0? if the Plan is deemed amended by an automatic change
                       to or from a top-heavy vesting schedule, each Participant
                       with at least 3 Years of Vesting Service with the
                       Employer may elect, within the time set forth below, to
                       have the Vested percentage computed under the Plan
                       without regard to such amendment,

                       For Participants who do not have at least 1 Hour of
                       Service in any Plan Year beginning after December 31,
                       1988, the pr"eceding sentence shall be applied by
                       substituting "5 Years of Vesting Service" for "3 Years of
                       Vesting Service" where such language appears. The Period
                       during which the election may be made shall commence with
                       the date the amendment is adopted or deemed to be made
                       and shall end the later of:

                       A.    60 days after the amendtnent is adopted;
                       11.   60 days after the amendtnent becomes effective; or
                       C.    60 days after the Participant is issued wrinen
                             notice of the amendment by the
                             Employer or Plan Administrator,

             9.05      PERMANENCY
                       The Employer expects to continue this Plan and MAKE the
                       necessary contributions thereto indefinitely, but such
                       continuance and payment is not assumed as a contractual
                       obligation. Neither the Adoption Agreement nor the Plan
                       nor any amendment or modification thereof nor the making
                       of contributions her6under shall be construed as giving
                       any Participant or any person whomsoever my legal or
                       equitable right against the Employer, the Trustee (or
                       Custodian, if applicable) the Plan Adrnlnistrator or the
                       Irrototype Sponsor except as specifically provided
                       herein, or as provided by law.

9.06     METHOD AND PROCEDURE FOR TERMINATION
The Plan may BE terminated by the Employer at any tirne by appropriate action of
its natlaging body. Such termi nation shall be effective on the date specified
by the Employer. The Plan shall tenitinate if the Employer shall be dissolved,
terrninated, or declared bankrupt. Wrinen notice of the termInation and
effective date thereof shall be given to the Trustee (or Custodian), Plan
Administrator, Prototype Sponsor, lrrrticipants and Beneficiaries of deceased
Participants, and the required filings (such as the Form 5500 series and others)
must be made with the Internal Revenue Service and any other regulatory body as
required by curTent laws and regulatibns. Until all of the assets have been
distributed from the Fund, the Employer must keep the Plan in compliance with
current laws and regulations by (a) malting appropriate amendments to the Plan
and a,) talting such other measures as may be required,

            9.07    CONIINUANCE OF PLAN BY SUCCESSOR EMPLOYER
                       Notwithstanding the proceeding Section 9.06, a successor
                       of the Employer may continue the Plan and be substituted
                       in the place of the present Employer. The succeesor and
                       the present Employer (or, if deceased, the executor of
                       the estate of a deceased Self-Employed Individual who was
                       the Employer) must execute a wrinen instrument
                       authorizing such substitution and the successor must
                       complete and sign a new plan document.

             9.08     FAILURE OF PLAN QUALIFICAnON
                      If the Plan fails to retain its qualified status. the Plan
                      will no longer be considered to be part of a prototype
                      plan. and such Employer cm no longer participate under
                      thils prototype. In such event, the Plan will be
                      considered an individually designed plan.

SECTION TEN            MISCELLANEOUS
<PAGE>

             10.01    STATE COUNTY PROPERTY LAWS
                       The terms and conditions of this Plan shall be applicable
                       without regas'd to the community property laws of any
                       state.

            10.02   HEADINGS
                      The headings of the Plan have been inserted for
                      tonvenience of reference only and are to be ignored in my
                      construction of the provisions hereof.

             10.03     GENDER AND NUMBER
                       "Whenever my words are used Irerein in the masculine
                       gender they shall be constru~ as though they were also
                       used in the feminine gender in all cases where they would
                       so apply. and whenever any words are used herein in the
                       singular form they shall be construed as though they were
                       also used in the plural form in all cases where they
                       would so apply.

                                       38

<PAGE>

10.04       PLAN MERGER OR CONSOLIDATION
            In the case of any merger or consolidation of the Plan with, or
            traisfer of assets or liabilities of such Plan to. any other plan,
            each Participant shall be entitled to receive benefits immediately
            after the merger, consolidation. or transfer (if the Plan had then
            terminated) which are equal to or greater than the benefits he or
            she would have been entitled to receive immediately before the
            merger, consolidation, or transfer (if the Plan had then
            terminated). The Trustee (or Custodian) has the authority to enter
            into merger agreements or agreements to directly transfer the assets
            of this Plan but only if such agreements are made with trustees or
            custodians of other retirement plans described in Section 401(a) of
            the Code.

10.05      STANDARD OF FIDUCIARY CONDUCT
            The Employer, Plan Administrator, Trustee and any Other fiduciary
            under this Plan shall discharge their duties with respect to this
            Plan solely in the interests of Participants and their Beneficiaries
            and with the care, skill, prudence and diligence under the
            circutnstances then prevailing that a prudent man acting in like
            capacity and firniliar with such matters would use in the conduct of
            an enterprise of a like claaracter and with like aims. No fiduciary
            shall cause the Plan to engage in any transaction known as a
            "prohibited transaction" under ERISA.

10.06   GENERAL UNDERTAKING OF ALL PARTIES
            All parties to this Plan and all persons claiming any interest
            whatooever hereunder agree to perform any and all acts and execute
            any and all documents and papers which may be necessary or desirable
            for the carrying out of this Plan and any of its provisions.

10.07       AGREEMENT BINDS HEIRS, ETC.
            This Plan shall be binding upon the heirs, executors,
            administrators, successors and assigns, as those terms shall apply
            to any and all parties hereto, present and ibture.

10.08      DETERMINAnON OF TOP-HEAVY STATUS

             A.   For any Plan Year beginning after December 31,1983, this Plan
                  is a TowHeavy Plan ifany of the following conditions exist:

                I.     If the to~heavy ratio for this Plan exceeds 60% and this
                       Plan is not part of any required aggregation group or
                       permissive aggregation group of plans.
                  2.  If this Plan is pan of a required aggregation group of
                      plans but not part of a permissive aggregation group and
                      the to~heavy ratio for the group of plans exceeds 60%.
                  3.  If this Plan is a part of a required aggregation group and
                      part of a permissive aggregation group of plans and the
                      to~hea'y ratio for the permissive aggregation group
                      exceeds 60%.

                  For putposes of this Section 10.08, the following terns shall
have the inenings indicated below:

           B.     Key Employee - Any Employee or foreeer Employee (and the
                  Beneficiaries of such Employee) who at any time during the
                  determination period was an officer of the Employer if such
                  individual's annual compensation exceeds 50% of the dollar
                  limitation under Section 415(0)(1)(A) of the Code, an owner
                  (or considered an owner under Section 318 of the Co:le) of one
                  of the 10 largest interests in the Employer if such
                  individual's compensation exceeds 100% of the dollar
                  limitation under Section 415(c)(1)(A) of the Code, a 5% owner
                  of the Employer. or a 1% owner of the Employer who has an
                  annual compeation of more than $150,000. Annual compensation
                  means compensation as defined in Section 415(c)(3) of the
                  Code, but including amounts contributed by the Employer
                  pursuant to a salary reduction agrteetnent which are
                  exciutlable from the Employee's gross income under Section
                  125, Section 402(e)(3), Section 402OI)(1)B) or Section 403fb)
                  of the Code. The determination period is the Plan Year
                  containing the deterenination date and the 4 preceding Plan
                  Years.

                  The determination of who is a Key Employee will be made in
                  accordance with Section 416(i)(1) of the Code and the
                  regulations theretlnder

             C.   Top-heavy ratio

                  1.   If the Employer maintains one or more defined
                       cotrtribution plans (including any simplified employee
                       pension plan) and the Employer has not maintained any
                       defined benefit plan which during the 5-year period
                       ending on the determimtion date(s) ha~ or has had accrued
                       benefits, the t~leea'vy ratio for this Plan alone or for
                       the required or permissive aggregation group as
                       appropriate is a fraction, the
<PAGE>

                       numerator of which is the sum of the account balances of
                       all Key Employees as of the determination date(s)
                       (including any part of any account balance distributed in
                       the 5-year period ending on the determination date(s)),
                       and the denominator of which is the sum of all account
                       balances (including any part of any account balance
                       distributed in the 5-year period ending on the
                       determination date(s)), both computed in accordance with
                       Section 416 of the Code and the regulations thereunder.
                       Both the numerator and tlie denominator of the. top-heavy
                       ratio are increased to reflect any contribution not
                       actually made as of the determination date, but which is
                       required to be taken into account on that date under
                       Section 416 of the Code and the regulations thereunder,

                                       39

<PAGE>

                  2.  rf the Employer maintains one or more defined contribution
                      plans (including any simplified employee pension plan) and
                      the Employer maintains or has maintained one or more
                      defined benefit plans which during the S-year period
                      ending on the determination date(s) has or has lad any
                      accrued benefits, the top-heavy ratio for any required or
                      permissive aggregation group as appropriate is a fraction,
                      the numerator of which is the sum of account balances
                      under the aggregated defined contribution plan or plans
                      for all Key ?mployees, determined in accordance with (1)
                      above, and the present value of accrued benefits under the
                      aggregated defined benefit p1; or plans for all Key
                      Employees as of the determination date(s), and the
                      denominator of which is the sum of the account balances
                      under the aggregated defined contribution plan or plans
                      for all Participants, determined in accordance with (1)
                      above, and the present value of accrued benefits under the
                      defined benefit plan or plans for all Participants as of
                      the determination date(s), all determined in accordance
                      with Section 416 of the Code and the regulations
                      thereunder. The.accrued benefits under a defined benefit
                      plan in both the numerator and denominator of the
                      tbfrheavy ratio are increased for any distribution of an
                      accrued benefit made in the 5-year period ending on the
                      determination date.

                  3.  For purposes of (1) and (2) above, the value of account
                      balances and the present value of accrued benefits will be
                      determined as of the most recent valuation date that falls
                      within or ends with the 12-month period ending on the
                      determination date, except as provided in Section 416 of
                      the Code and the regulations thereunder for the first and
                      second plan years of a defined benefit plan. The account
                      balances and accrued benefits of a Participant (a) who is
                      not a Key Employee but who was a Key Employee in a Prior
                      Year, pr (b) who has not been credited with at least one
                      Hour of Service with any employer maintaining the plan at
                      any time during the 5-year period ending on the
                      determination date will be disregarded. The calculation of
                      the top-heavy ratio, and the extent to which
                      distributions, rollovers, and transfers are taken into
                      account will be made in accordance with Section 416 of the
                      Code and the regulations thereunder. Deductible employee
                      contributions will not be taken into account for purposes
                      of computing the top-heavy ratio. When aggregating plans
                      the value of account balances and accrued benefits will be
                      calculated with reference to the determination dates that
                      till within the satne calendar year.

                      The accrued benefit of a Participant other than a Key
                      Employee shall be determined under (a) the method, if any,
                      that unifornily applies for accrual purposes under all
                      defined benefit plans maintained by the Employer, or
                      (',)if there is no such method, as if such benefit
                      accreeed not rnore rapidly than the slowest accrual rate
                      permitted underthe ftcctional rule
                      ofSection4llQ,)(l)(C)ofte Code.

                  4    Permissive aggregation group: The required aggregation
                       group of plans plus any other plan or plans of the
                       Employer which, when considered as a group with the
                       required aggregation group, would continue to satisfy the
                       requirements of Sections 401(a)(4) and 410 of the Code.

                  5.   Required aggregation group: (a) Each qualified plan of
                       the Employer in which at least one Key Employee
                       participates or pa'rticipated at any time during the
                       determination period (regardless of whether the Plan has
                       terminated), and ~) any other qualified plan of the
                       Employer which enables a plan described in (a) to meet
                       the requirements of Sections 401(a)(4) or 410 of the
                       Code.

                  6.   Determination date: For any Plan Year subsequent to the
                       first Plan Year, the last day of the preeeding Plan Year.
                       For the first Plan Year of the Plan, the last day of that
                       year.

                  7.   Valuation date: For purposes of calculating the to~heavy
                       ratio, the valuation date shall be the last day of each
                       Plan Year.

                  8.   Present value: For purposes of establishing the "present
                       value" of benefits under a defined benefit plan to
                       compute the top~heavy ratio, any benefit shall be
                       discounted only for mortality and interest based on the
                       interest rate and morta[ity table specified for this
                       purpose in the defined benefit plan. unless otherwise
                       indicated in the Adoption Agreement.

10.09   SPECIAL LIMITATIONS FOR OWNER-EMPLOYEES
            If this Plan provides contributions or benefits for one or more
            Owner-Employees who control both the business for which this Plan is
            established and one or more other trades or businesses, this Plan
            and the plan established for other trades or businesses must, when
            looletd at as A single plan, satisfy Sections 401(A) and (d) of the
            Code ftr the employees of those trades or businesses.
<PAGE>

            If the Plan provides contributions or benefits for one or more
            Owner-Employees who cotrtrol one or more other trades or businesses,
            the employees of the other trades or businesses must be included in
            a plan which satisfies Sections 401(a) and (d) of the Code and which
            provides contributions and benefits not less favorable than provided
            for Owner-Employees under this Plan.

                                       40

<PAGE>

                         RR an individual is covered as an Owner-Employee under
                         the plans of two or more trades or businesses which are
                         not controlled and the individual controls a trade or
                         business, then the contributions or benefits of the
                         employees under the plan of the trade or business which
                         is controlled must be as favorable as those provided
                         for him or her under the most favorable plan of the
                         trade or business which is not controlled.

                         For purposes of the preceding paragraphs, an
                         Owner-Employee, or two or more Owner-Employees, will be
                         considered to control a trade or b~ines~ if the
                         Owner-Employee, or two or more Owner-Employees,
                         together:

                         A.  own the entire interest in a unincorporated trade
                             or business, or

                         B.  in the case ofa partnership, own more than 50% of
                             either the capital interest or the profit interest
                             in the partnership.

                         For purposes of the preceding sentence, an
                         Owner-Employee, or two or more Owner-Employees, shall
                         be treated as owning any interest in a partnership
                         which is owned, directly or indirectly, by a
                         partnership which such Owner-Employee. or such two or
                         more Owner-Employees, are considered to control within
                         the meaning of the preceding sentence.

            10.10   INALIENABILITY OF BENEFITS
                         No benefit or interest available hereunder will be
                         subject to assignment or alienation, either voluntarily
                         or involuntarily. The preceding sentence shall also
                         apply to the creation, assignment, or recognition of a
                         right to any benefit payable with respect to a
                         Participant pursuant to a domestic relations order,
                         unless such order is determined to be a qualified
                         domestic relations order, as defined in Section 414(p)
                         of the Code.

                          Generally, a domestic relations order cannot be a
                          qtaalified domestic relations order until January 1,
                          1985. However, in the case of a domestic relations
                          order entered before such date, the Plan
                          Administrator..

                         (1)  shall treat such order as a qualified domestic
                              relations order if such Plan Administrator is
                              paying benefits pursuant to such order on such
                              date, and

                       (2)   may treat any other such order entered before such
                             date as a qualified domestic relations order even
                             if such order does not meet the requirements of
                             Section 414~ of the Code.

                         Notwithstanding any provision of the Planto the
                         contrary, a distribution to an alternate payee under a
                         qualified domestic relations order shall be leermitted
                         even if the Participant affected by such order is not
                         otherwise entitled to a distribution and even if such
                         Participant has not attained earliest retirement age as
                         defined in Section 414(p) of the Code.

            10.11   CANNOT ELIMINATE PROTECTED BENEFITS
                        Purmant TO Section 41 1(d)(6) of the Code, and the
                        regulations thereunder, the Employer cannot reduce,
                        eliminate or make subject TO Employer discretion any
                        Section 41 l(d)(6) protected benefit. Where this Plan
                        document is being adopted to amend another plan that
                        contains a protected benefit not provided for in this
                        document, the Employer may attach a supplement to the
                        Adoption Agreetnent that describes such protected
                        benefit which shall become part of the Plan.

SECTION ELEVEN

461(K) PROVISIONS

                        In addition to Sections 1 through 10, the provisions of
                        this Section 11 shall apply if the Employer has
                        established a 401(K) cash or deferred arrangement (CODA)
                        by completing and signing the appropriate Adoption
                        Agreement.

            11.1OO  DEFINITIONS

<PAGE>

                         The following words and phrases when used in the Plan
                         with initial capital letters shall, for the purposes of
                         this Plan, have the meanings set forth below unless the
                         context indicates that other meanings are intended.

            11.101  ACTUAL DEFERRAL PERCENTAGE (ADP)
                         Means, for a specified group of Participants for a Plan
                         Year. the average of the ratios (calculated separately
                         for each Participant in such group) of (1) the amount
                         of Employer Contributions aettally paid over to the
                         Fund on belalf of such Participant for the Plan Year to
                         (2) the Participant's Compensation for such Plan Year
                         (taking into account only that Compensation paid to the
                         Employee during the portion of the Plan Year he or she
                         was an eligible Participant. unless otherwise indicated
                         in the Adoption Agreement). For purposes of
                         calcttlating the ADP, Employer Contributions on behalf
                         of any Participant shall include: (1) any Elective
                         Deferrals made pursuant to the Participant's deferral
                         election, (including Excess Elective D~s of Highly
                         Compensated Employees), but excluding (a) Excess
                         Elective Deferrals of Non-highly Compensated Employees
                         that arise solely from Elective Deferrals made tlnder
                         the Plan or plans of this Employer and Elective
                         Deferrals that are taken into account in the
                         Contribution Percentage test ~roviled the ADP test is
                         satisfied both with and without exclusion of these
                         Elective Deterrals): and (2) at the election of the
                         Employer, Oualifled Nonelective Contributions and
                         Qualified Matching Contributions. For purposes of
                         computing Actual Deferral Percentages, an Employee who
                         would be a Participant but for the failure to make
                         Elective Deferrals shall be treated as a Participant on
                         wbose behalf no Elective Deferrals are made.

                                       41

<PAGE>

11.102  AGGREGATE LIMIT
            Means the sum of (1)125% of the greater of the AD? of the
            Participants who are not Hig~y Compensated Employees for the Plan
            Year or the AC? of the Panicipants who are not Highly Compensated
            Employees under the Plan subject to Code Section 401(m) for the Plan
            Year beginning with or within the Plan Year of the CODA: and (2) the
            lesser of 200% or two pJus the lesser ofsuch ADP or AC?. "Lesser" is
            substituted for "greater" in "(1)" above, and "greater" is
            substituted for "lesser" after "two plus the" in "(2)' if it would
            result in a larger Aggregate Limit.

11.103  AVERAGE CONTRIBUTION PERCENTAGE (ACP)
            Means the average of the Contribution Percentages of the Eligible
            Participants in a group.

11.104      CONTRIBUTING PARTICIPANT
            Means a Participant who laas enrolled as a Contributing Participant
            pursuant to Section 11.201 and on whose behalf the Employer is
            contributing Elective~Deferrals to the Plan (or is making
            Nondeductible Employee Contributions).

11,105  CONTRIBUTION PERCENTAGE
            Means the ratio (expressed as a percentage) of the Patticipant's
            Contribution Percentage Amounts to the Participant's Compensation
            for the Plan Year (taking into account only the Compensation paid to
            the Employee during the portion of the Plan Year he or she was an
            eligible Participant, unless otherwise indicated in the Adoption
            Agreement).

11.106  CONTRIBUTION PERCENTAGE AMOUNTS
            Means the sum of THE Nondeductible Employee Contributions, Matching
            Contributions, and Qualified Matching Contributions made under the
            Plan on behalf of the Participant for the Plan Year. Such
            Contribution Percentage Amounts shall not include Matching
            Contributions that are forfeited either to correct Excess Aggregate
            Contributions or because the contributions to which they relate are
            Excess Deferrals, Excess Contributions, Excess Aggregate
            Contributions or excess annual additions which are distributed
            punsuant to Section 11.508. If so elected in the Adoption Agreement,
            the Employer may include Qualified Nonelective Contributions in the
            Contribution Percentage Atnount. The Employer also may elect to use
            Elective Deferrals in the Contribution Percentage Amounts so long as
            the AD? test is met before the Elective Deferrals are used in the
            AC? test and continues to be met following the exclusion of those
            Elective Deferrals that are used to meet the ACP test.

11.107  ELECTIVE DEFERRALS
            Means any Employer Contributions made to the Plan at the election of
            the Participant, in lieu of cash compensation, and shall include
            contributions made pursuant to a salary reduction agreement or other
            deferral mechanism. With respect to any taxable year, a
            Participant~s Elective Deferral is the sum of all Employer
            contributions made on behalf of such Participant pursant to an
            election to defer under any qualified CODA as described in Section
            40I~) of the Code, any simplified employee pension cash or deferred
            arrangement as described in Section 402(11)(1)$), any eligible
            deferred compensation plan under Section 457, any plan as described
            under Section 501(c)(18), and any Employer contributions made on the
            behalf of a Participant for the purclsase of an annuity contract
            under Section 403(1,) pursuant to a salary reduction agreement,
            Elective Deferrals shall not include any deferrals properly
            distributed as excess annual additions.

            No Participant shall be Perinitted to have Elective Deft nab made
            under this Plan, or any other qualified plan maintained by the
            Employer, during any taxable year, in excess of the dollar
            limitation contained in Section 402~) of the Code in effect at the
            beginning of such taxable year.

            Elective Deferrals may not be taken into account for purposes of
            satisfying the miniruum allocation requirement applicable to
            TorHeavy Plans described in Section 3.0l~),

11.108  ELIGIBLE PARTICIPANT
            Means any Employee who is eligible to make a Nondeductible Employee
            Contribution or an Elective Deferral (if the Employer takes such
            contributions into account in the calculation of the Contribution
            Percentage), or to receive a Matching Contribution (inclnding
            Forfeitures thereof) or a Qualified Matching Contribution.

            If a Nondeductible Employee Contribntion is required as a condition
            of participation in the Plan, any Employee who would be a
            Participant in the Plan if such Employee made such a contribution
            shall be treated as an Eligible Participant on behalf of whom no
            Nondeductible Ernployee Contributions are made.

11.109    EXCESS AGGREGATE CONTRIBUTIONS

<PAGE>

            Means, with respect to any Plan Year, the excess of:

           A.     The aggregate Contribution Percentage Amounts taken into
                  account in computing the numerator of the Contribution
                  Percentage actually made on behalf of Highly Compensated
                  Employees for such Plan Year, over

           B.     The maximum Contribution Percentage Amounts permined by the
                  ACP test (determined by reducing contributions made on behalf
                  of Highly Compensated Employees in order of their Contribution
                  Percentages beginning with the highest of such percentages).

                                       42

<PAGE>

                  Such determination shall be made after first determining
                  Excess Elective Deferrals. pursuant to Section 11 - 111 and
                  then determining Excess Contributions pursuant to Section
                  11.110.

11.110  EXCESS CONTRIBUTIONS
            Means, with respect to any Plan Year, the excess of:

             A.   The aggregate amount of Employer Contributions actually taken
                  into account in computing the ADP of Highly Compensated
                  Employees for such Plan Year, over
             B.   The maximum amount of such contributions permitted by the ADP
                  test (determined by reducing contributions made on behalf of
                  Highly Compensated Employees in order of the ADPs, beginning
                  with the highest of such percentages).

11.111   EXCESS ELECTIVE DEFERRALS
            Means those Elective Deferrals that are includible in a
            Participant's gross income under Section 402(g) of the Code to the
            extent such Participant's Elective Deferrals for a taxable year
            exceed the dollar limitation under such Code section. Excess
            Elective Deferrals shall be treated as annual additions under the
            Plan, unless such amounts are distributed no later than the first
            April 15 following the close of the Participant's taxable year.

11.112  MATCHING CONTRIBUTiON
            Means an Employer Contribution made to this or any other defined
            contribution plan on behalf of a Participant on account of an
            Elective Deferral or a Nondeductible Employee Contribution made by
            such Panic ipant under a plan maintained by the Employer.

            Matching Contributions may not be taken into account for purposes of
            satisfying the minimum allocation requirement applicable to
            Top~Heavy Plans described in Section 3.01(E).

11.113  QUALIFIED NONELEOTWE COWIUBUnONS
            Means contributions (other than Matching Contributions or Qualified
            Matching Contributions) made by the Employer and allocated to
            Participants' Individual Accounts that the yarticipants may not
            elect to receive in cash until distributed from the Plan; that are
            nonforfeitable when made; and that are distributable only in
            accordance with the distribution provisions that are applicable to
            Elective Deferrals and Qualified Matching Contributions.

            Qualified Nonelective Contribution may be taken into account for
            purposes of satisfying the minimum allocation requirement applicable
            to To~Heavy Plans described in Section 3.01(13).

11.114  QUALIFIED MATCECfflNG COWInIBUTIONS
            Means Matching Contributions which are subject to the distribution
            and nonforfeitability requirements under Section 401(1:) of the Code
            when made.

11.115   QUALIFYING CONTRIBUTING FARnUPANT
            Means a Contributing Participant who satisfies the requirements
            described in Section 11.302 to be entided to receive a Matching
            Contribution (and Forfeitures, if applicable) for a Plan Year.

11.200  CONTRIBUTING PARnCrpANT
11.201      REQUIREMENTS TO ENROLL AS A CONThIBUTING PARflCIPANT

           A.     Each Employee who satisfies the eligibility requirements
                  specified in the Adoption Agreement may enroll as a
                  Contributing Participant as of any subsequent Entry Date (or
                  earlier if required by Section 2.03) specified in the Adoption
                  Agreement for this puppose. A Participant who wishes to enroll
                  as a Contributing Participant must complete, sign and file a
                  salary reduction agreement (or agreement to make Nondeductible
                  Employee Contributions) with the Plan Administrator.

           B.     Notwithstanding the times set forth in Section 11.201(A) as of
                  which a Participant may enroll as a Contributing Participant,
                  the Plan Administrator shall have the authority to designate,
                  in a nondiscriminatory manner, additional enrollment times
                  during the 12 month period beg intung on the Effective Date
                  (or the date that Elective Deferrals may cornmence, if later)
                  in order that an orderly first enrollment might be completetl.
                  In addition, if the Employer has indicated in the Adoption
                  Agreement that Elective Deferrals may be based on bonuses,
                  then Participants shall be afforded a reasonable period of
                  time prior to the issuance of such bonuses to elect to defer
                  them into the Plan.
<PAGE>

11.202  CHANGING ELECIWE DEFntRL AMOUNTS
            A Contributing Participant may modify his or her salary reduction
            agreement (or agreement to make Nondeductible Employee
            Contributions) to increase or decrease (within the limits placed on
            Elective Deferrals (or Nondeductible Employee Contributions) in the
            Adoption Agreement) the amount of his or her Compensation deferred
            into the Plan. Such modification may only be naade as of the dates
            specified in the Adoption Agreement for this purpose, or as of any
            other more frequent date(s) if the Plan Administrator permits in a
            uniform and nondiscriminatory manner. A Contributing Participant who
            desires to make such a modification shall complete, sign and file a
            new salary reduction agreement (or agreement to make Nondeductible
            Employee Contribution) with the Plan Administrator. The Plan
            Administrator may prescribe such unilorm and nondiscritninatory
            rules it deems appropriate to carry out the tenms of this Section.

                                       43

<PAGE>

11.203   CEASING ELECTIVE DEFERRALS
            A Participant may cease Elective Deferrals (or Nondeductible
            Employee Contributions) and thts withdraw as a Contributing Panic
            ipant as of the dates specified in the Adoption Agreement fqr this
            purpose (or as of any other date if the Plan Administrator 50
            permits in a uniform and nondiscriminatory manner) by revoking the
            authorization to the Employer to make Elective Deferrals (or
            Nondeductible Employee Contributions) on his or her behalf. A
            Participant who desires to withdraw as a Contributing Pan icipant
            shall give written notice of withdrawal to the Plan Administrator at
            least thirty days (or such lesser period of days as the Plan
            Administrator shall permit in a uniform and nondiscriminatory
            manner) before the effective date of withdrawal. A Participant shall
            cease to be a Contributing Participant upon his or her Termination
            of Employment, or an account of termination of the Plan.

11.204   RETURN AS A CONTRIBUTING PARTICIPANT AFTER CEASING ELECTIVE DEFERRALS
            A Participant who laas withdrawn as a Contributing Participant under
            Section 11.203 (or because the Participant has taken a hardship
            withdrawal pursuant to Section 11.503) may not again become a
            Contributing Participant until the dates set forth in the Adoption
            Agreement for this purpose, unless the Plan Administrator, in a
            uniform and nondiscriminatory manner, permits withdrawing
            Participants to resume their status as Contributing Participants
            sooner.

11.205      CERTAIN ONE~TIME IRREVOCABLE ELECTIONS
            This Section 11.205 applies where the Employer has indicated in the
            Adoption Agreement that an Employee may make a one-time inevocable
            election to have the Employer make contributions to the Plan on such
            Employee's behalf. In such event, an Employee may elect, upon the
            Employee's first becoming eligible to participate in the Plan, to
            have contributions equal to a specified amount or percentage of the
            Employee's Compensation (including no atnount of Compensation) made
            by the Employer on the Employee's behalf to the Plan (and to any
            other plan of the Employer) for the duration of the Employeets
            employment with the Employer. Any contributions made pursuant to a
            one-time irrevocable election described in this Section are not
            treated as made pursuant to a cash or deferred election, are not
            Elective Deferrals and are not includible in an Employee's gross
            income.

            The Plan Administrator shall establish such uniform and
            nondiscriminatory procedures as it deems necessary or advisable to
            administer this provision.

11.300  CONTRIBUTIONS

11.301   CONTRIBUTIONS BY EMPLOYER
           The Employer shall make contributions to the Plan in accordance with
           the contribution formulas specified in the Adoption Agreement.

11.302      MATCHING CONTRIBUTIONS
            The Employer may elect to make Matching Contributions under the Plan
            on behalf of Qualifying Contributing Participants as provided in the
            Adoption Agreement. To be a Qualiiying Contributing Participant for
            a Plan Year, the Participant must make Elective Deferrals (or
            Nondeductible Employee Contributions, if the Employer has agreed to
            match such contributions) for the Plan Year, satisfy any age and
            Years of Eligibility Service requirements that are specified for
            Matching Contributions in the Adoption Agreement and also satisfy
            any additional conditions set forth in the Adoption Agreement for
            this purpose. In a uniform and nondiscriminatory mm-er, the Empioyer
            may make Matching Contributions at the same time as it contributes
            Elective Deferrals or at any other time as permitted by laws and
            regulations.

11.303  QUALIFIED NONELECTIVE CONTRIBUTIONS
            The Employer may elect to make Qualified Nonelective Contributions
            under the Plan on behalf of Participants as provided in the Adoption
            Agreement.

            In addition, in lieu of distributing Excess Contributions as
            provided in Section 11.505 of the Plan, or Excess Aggregate
            Contributions as provided in Section 11.506 of the Plan, and to the
            extent elected by the Employer in the Adoption Agreement, the
            Employer may make Qualified Nonelective Contributions on behalf of
            Participants who are not Highly Compensated Employees that are
            sufficient to satisfy either the Actual Defiertal Percentage test or
            the Average
           Contribution Percentage test, or both, pursuant to regulations under
           the Code.
<PAGE>

11.304      QUALIFIED MATCHING CONTRIBUTIONS
            The Employer may elect to make Qualified Matching Contributions
            under the Plan on behalf of Participants as provided in the Adoption
            Agreement.

11.305     NONDEDUCTIBLE EMPLOYEE CONTRIBUTIONS
            Notwithstanding Section 3 02, if the Employer so allows in the
            Adoption Agreement, a Participant may contribute Nondeductible
            Employee Contributions to the Plan.

                                       44

<PAGE>

            If the Employer has indicated in the Adoptiop Agreement that
            Nondeductible Employee~Contributions will be mandatory, then the
            Employer shall establish uniform and nondiscriminatory rules and
            procedures for Nondeductible Employee Contributions as it deems
            necessary and advisable including, but not limited to. rules
            describing in amounts or percentages of Compensation Participants
            may or must contribute to the Plan.

            A separate account will be maintained by the Plan Administrator for
            the Nondeductible Employee Contributions for each Participant.

            A Participant may. upon a written request submitted to the Plan
            Administrator, withdraw the lesser of the portion of his or her
            Individual Account attributable to his or her Nondeductible Employee
            Contributions or the amount he or she contributed as Nondeductible
            Employee Contributions.

            Nondeductible Employee Contributions and earnings thereon will be
            nonforfeitable at all times. No Forfeiture will occur solely As a
            result of an Employee's withdrawal of Nondeductible Employee
            Contributions.

11.400  NONDISCRIMINATION TESTING

11.401      ACTUAL DEFERRAL PERCENTAGE TEST (ADP)

             A.   Limits on Highly Compensated Employees - The Actual Deferral
                  Percentage (hereinafter "ADP") for Participants who are Highly
                  Compensated Employees for each Plan Year and the ADP for
                  Participants who are not Highly Compensated Employees for the
                  same Plan Year must satisfy one of the following tests:

                  1.  The ADP for Participants who are Highly Compensated
                      Employees for the Plan Year shall not exceed the ADP for
                      Participants who are not Highly Compensated Employees for
                      the same Plan Year multiplied by 1.25; or

                  2.  The ADP for Participants who are Highly Compensated
                      Employees for the Plan Year shall not exceed the AD? for
                      Participants who are not Highly Compensated Employees for
                      the same Plan Year multiplied by 2.0 provided that the AD?
                      for Participants whb are Highly Compensated Employees does
                      not exceed the ADP for Participants who are not Highly
                      Compensated Employees by more than 2 percentage points.

           B.   SpecialRules

                  1.  The ADP for any Participant who is a Highly Compensated
                      Employee for the Plan Year and who is eligible to have
                      Elective Defrraals (and Qualified Nonelective
                      Contributions or Qualified Matching Contributions, or
                      both, if treated as Elective Deferrals for purposes of the
                      AD? test) allocated to his or her Individual Accounts
                      under two or more arrangements described in Section
                      401(1:) of the Code, that are maintained by the Employer,
                      shall be determined as if such Elective Defrirals (and, if
                      applicable, such Qualified Nonelective Contributions or
                      Qualified Matching Contributions, or both) were made under
                      a single arrangement. If a Highly Compensated Employee
                      participetes in two or more cash or deferred aranngements
                      that have different Plan Years, all cash or deferred
                      arrrngemeiats ending with or witliin the same calendar
                      year shall be treated as a single arrangement.
                      Notwithstanding the foregoing, certain plans shall be
                      treated as separate if maudatorily disaggregated under
                      regulations under Section 401(1:) of the Code.

                  2.  In the event that this Plan satisfies the requirements of
                      Sections 401(1:), 401(a)(4), or 4l0~) of the Code only if
                      aggregated with one or more other plans, or if one or more
                      other plans satisfy the requirements of such sections of
                      the Code only if aggregated with this Plan, thenthis
                      Section 11.401 shall be applied by determining the ADP of
                      Employees as if all such plans were a single plan. For
                      Plan Years beginning after December 31, 1989, plans may be
                      aggregated in order to satisfy Section 401(1:) of the Code
                      only if they have the same Plan Year.

                  3.  For purposes of determining the AD? of a Participant who
                      is a 5% owner or one of the 10 most highly paid Highly
                      Compensated Employees, the Elective Deferrals (and
                      Qualified Nonelective Contributions or Qualified Matching
                      Contributions, or both. if treated as Elective Deferrals
                      for purposes of the ADP test) and
<PAGE>

                      Compensation of such Participaatt shall incltlde the
                      Elective Deferrals (and. if applicable, Qualified
                      Nonelective Contributions and Qualified Matching
                      Contributions. or both) and Compensation for the Plan Year
                      of tamily members (as defined in Section 414(q)(6) of the
                      Code). Family members, with res~ to such Highly
                      Compensated Employees, shall be disregarded as separate
                      Employees in determining the ADP both for Participants who
                      are not Highly Compensated Employees and for Participants
                      who are Highly Compensated Employees.

                  4.   For purposes of determinlng the AD? test, Elective
                       Deferrals, Qualified Nonelective Contributions and
                       Qualified Matching Contributions must be made before the
                       last day of the 12 month period immediately following the
                       Plan Year to which contributions relate.

                                       45

<PAGE>

                  5   The Employer shall maintain records sufficient to
                      demonstrate satisfaction of the AD? test and the amount of
                      Qualified Nonelective Contributions or Qualified Matching
                      Contributions, or~boh, used in such test.

                  6.  The determination and treatment of the AD? amounts of any
                      Participant shall satisfy such other requirements as may
                      be prescribed by the Secretary of the Treasury.

                  7.  If the Employer elects to take Qualified Matching
                      Contributions into account as Elective Deferrals for
                      purpos of the AD? test, then (subject to such other
                      requirements as may be prescribed by the Secretary of the
                      Treasury) unless otherwise indicated in the Adoption
                      Agreement, only the amount of such Qualified Matching
                      Contributions that are needed to meet the AD? test shall
                      be taken into account.

                  8.  In the event that the Plan Administrator determines that
                      it is not likely that the AD? test will be satisfied for a
                      particular Plan Year unless certain steps are taken prior
                      to the end of such Plan Year, the Plan Administrator may
                      require Contributing Participants who are Highly
                      Compensated Employees to reduce their Elective Deferrals
                      for such Plan Year in order to satisfy that requirement.
                      Said reduction shall also be required by the Plan
                      Administrator in the event that the Plan Administrator
                      anticipates that the Employer will not be able to deduct
                      all Employer Contributions from its income for Federal
                      income tax purposes.

11.402     LIMJTS ON NONDEDUCTIBLE EMPLOYEE CONl~UTIONS AND MATCHING
           CONTRIBULIONS

             A.   Limits on Highly Compensated Employees - The Avenge
                  Contribution Percentage (hereinaftet" AC?") for Participants
                  who are Highly Compensated Employees for each Plan Year and
                  the AC? for Participants who are not Highly Compensated
                  Employees for the same Plan Year must satisfy one of the
                  following tests:

                  1,  The ACP for Participants who are Highly Compensated
                      Employees for the Plan Year shall not exceed the AC? for
                      Participants who are not Highly Compensated Employees for
                      the same Plan Year multiplied by 1.25; or

                  2.  The ACP for Participants who are Highly Compensated
                      Employees for the Plan Year shall not exceed the AC? ior
                      Participants who are not Highly Compensated Employees for
                      the same Plan Year multiplied by 2, provided that THE AC?
                      for the Participants who are Highly Compensated Employees
                      does not exceed the AC? for Participants who are not
                      Highly Compensated Employees by more than 2 percentage
                      points.

           B.    SPECIAL RULES

                      1.Multiple Use - If one or more Highly Compensated
                      Employees participate in both a CODA and a plan subject to
                      the ACP test maintained by the Employer and the sum of the
                      AD? and AC? of those Highly Compensated Employees subject
                      to either or both tests exceeds the Aggregate Limit, then,
                      as elected in the Adoption Agreement, the ACP or the ADP
                      of those Highly Compensated Employees who also participate
                      in a CODA will be reduced ("eginning with such Highly
                      Compensated Employee whose AC? (or AD?, if elected) is the
                      highest) so that the limit is not exceet:led. The amount
                      by which each Highly Compensated Employee's Contribution
                      Percentage Attiounts (or AD?, if elected) is reduced shall
                      be treated as an Excess Aggregate Contribution (or Exeess
                      Contribution, if elected). The ADP and ACP of the Highly
                      Compensated Employees are determined after any corecetions
                      required to meet the AD? and ACP tests. Multiple use does
                      not occur if the AD? and ACP of the Highly Compeus-
                      Employees does not exceed 1.25 multiplied by the AD? and
                      AC? of the Participants who are not Highly Compensated
                      Employees.

                  2.  For purposes of this Section 11.402, the Contribution
                      Percentage for any Participant who is a Highly Compensated
                      Employee and who is eligible to have Contribution
                      Pcrcentage Amounts allocated t6 his or her Individual
                      Account under two or more plans described in Section
                      401(a) of the Code, or arrangements described in Section
                      401(1:) of the Code that are maintained by the Employer,
                      shall be determined as if the total of such Coittribution
                      Percentage Amounts was made under each plan. If a Highly
                      Compensated Employee participates in two or more casat or
                      deferred arnangements that have difterent plan years, all
                      cash or deferred arrangetnents ending with or within the
                      same calendar year shall be treated as a single
                      arrangement. Notwithatanding the toregoing, certain plans
                      shall be treated as
<PAGE>

                      separate if mandatorily disaggregated under regulations
                      under Section 401(m) of the Code.

                  3.   Inthe event tlatthis Plan satisfies the requirements
                       ofSections40l(m), 401(a)(4) or4l0~) of the Code only if
                       aggregated with one or more other plans, or if one or
                       more other plans satisfy the requirements of such
                       Sections of the Code only if aggregated with this Plan,
                       then this Section shall be applied by determining the
                       Contribution Percentage of Employees as if all such plans
                       were a single plan. For Plan Years beginning after
                       December31, 1989, plans may be aggregated in order to
                       satisfy Section 401(m) of the Code only if they have the
                       Same Plan Year.

                                       46

<PAGE>

                  4.   For purposes of determining the Contribution Percentage
                       of a Participant who is a 5% owner or one of the 10 most
                       highly paid Highly Compensated Employees. the
                       Contribution Percentage Amounts and Compensation of such
                       Participant shall include the Contribution Percentage
                       Amounts and Compensation for the Plan Year of family
                       members, (as defined in Section 414(q)(6) of the Code).
                       Family members, with respect to Highly anen. Compensated
                       Employees, shall be disregarded as separate Employees in
                       determining the Contribution als (ar Percentage both for
                       Participants who are not Highly Compensated Employees and
                       for Participants who are Highly Compensated Employees.

                  5.   For purposes of determining the Contribution Percentage
                       test, Nondeductible Employee Contributions are considered
                       to have been made in the Plan Year in which contributed
                       to the Fund. Matching Contributions and Qualified
                       Nonelective Contributions will be considered made for a
                       Plan Year if made no later than the end of the 12 month
                       period beginning on the day after the close of the Plan
                       Year.

                  6.   The Employer shall maintain recorttls sufficient to
                       demonstrate satisfaction of the ACP test and the amount
                       of Qualified Nonelective Contributions or Qualified
                       Matching Contributions, or both, wed in such test.

                  7.   The determination and treatinent of the Contribution
                       Percentage of any Participant shall satisfy such other
                       requirements as may be prescribed by the Secretary of the
                       Treasury.

                  8.   If the Employer elects to take Qualified Nonelective
                       Contributions into account as Contribution Percentage
                       Amounts for purposes of the ACP test, then (subject to
                       such other requirements as may be prescribed by the
                       Secretary of the Treasury) unless otherwise indicated in
                       the Adoption Agreement, only the amount of such Qualified
                       Nonelective Contributions that are needed to meet the AC?
                       test shall be taken into account.

                  9.   If the Employer elects to talte Elective Deferrals into
                       account as Contribution Percentage Amounts for purposes
                       of the AC? test. then (subject to such other requirements
                       as may be prescribed. by the Secretary of the Treasury)
                       unless otherwise indicated in the Adoption Agreement,
                       only the amount of such Elective Deferrals that are
                       needed to meet the AC? test shall be taken into account.

                11.500       DISTRIBUTION PROVISIONS

Au"
 .N.
                  11.501   GENERAL RULE
                              Distributions nun the Plan are subject to the
                              provisions of Section 6 and the provisions of this
                              Section 11. lii the event of a conflict between
                              the provisions of Section 6 and Section 11, the
                              t)rovisions of Section 11 shall control.
                  11.502    DISTRIBUTION REQUIREMENTS
                             Elective Deferrals, Qualified Nonelective
                             Contributions, and Qualified Matching
                             Contributions, and income allocable to each are not
                             distributable to a Participant or his or her
                             Beneficiary or Beneficiaries, in accordance with
                             such Participant's or Beneficiary or Beneficiaries'
                             election, earlier than upon separation from
                             service, death or disability.

                             Such amounts may also be distributed upon:

                             A.   Termination of the Plan without the
                                  establishment of another defined contribution
                                  plan.
<PAGE>

                                  other than an employee stock ownership
                                  plan (as defined in Section 4975(e) or Section
                                  409 of the Code) or a simplified employee
                                  pension plan as defined in Section 408~).

                             B.   The disposition by a corporation to an
                                  unrelated corporation of substaatially all of
                                  the assets (within the meaning of Section
                                  409(d)(2) of THE Code used in a trade or
                                  business of such corporation if such
                                  corporation continues to maintain tltis Plan
                                  after the disposition, but only with respect
                                  to Employees who continue employment with the
                                  corporation acquiring such assets.

                             C.   The disposition by a corporation to an
                                  unrelated entity of such corporation's
                                  interest in a subsidiary (within the meaning
                                  of Section 409(d)(3) of the Code) if such
                                  corporation continues TO maintain THIS Plan.
                                  but only with respect to Employees who
                                  continue employment with such subsidiary.

                             D.   The attainnnent of age 59 1/2 in the case ofa
                                  profit saarmg plan.

                             E.   IF THE Employer has so eleeted in the Adoption
                                  Agreenent, the hardship of the Participant as
                                  described in Section 11.503.

All distributions that may be made purstusstto one or.more of the foregoing
distributable events are subject to the spousal and Participant consent
requirements (if applicable) contained in Section 401(a)(1 1) and 417 of the
Code. In addition, distributions after March31, 1988, that are triggered by any
of the first three events enumerated above must be made in a lump sum.

                                       47

<PAGE>

11.503      HARDSHIP DISTRIBUTION
             A.   General - If the Employer has so elected in the Adoption
                  Agreement, distribution of Elective Deferrals (and any
                  earnings credited to a Participant's account as of the end of
                  the last Plan Year, ending before July 1, 1989) may be made to
                  a Participant in the event of hardship. For the purposes of
                  this Section, hardship is defined as an immediate and heavy
                  financial need of the Employee where such Employee lacks other
                  available resources. Hardship distributions are subject to tie
                  spousal consent requirements contained in Sections 40l(a)(1 1)
                  and 417 of the Code.

             B.   Special Rules

                  1.  The following are the only financial needs considered
                      immediate and heavy: expenses incurred or necessary for
                      medical care, described in Section 213(d) of the Code, of
                      the Employee. the Employee's spouse or dependents; the
                      purchase (excluding mortgage payments) of a principal
                      residence for the Employee: payment of tuhion and related
                      educational fees for the next 12 months of post-secondary
                      education for the Employee, the Employee's spouse,
                      children or dependents; or the need to prevent the
                      eviction of the Employee from, or a foreclosure on the
                      mongage of, the Employee's principal residence.

                  2.  A distribution will be considered as necessary to satisfy
                      an immediate and heavy financial need of the Employee only
                      if:

                      a.   The Employee has obtained all distributions, other
                           than hardship distributions, and all nontaxable loans
                           under all plans maintained by the Employer:

                      b.   All plans maintained by the Employer provide that the
                           Employee's Elective Deferrals (and Nondeductible
                           Employee Contributions) will be suspended for 12
                           months after the receipt of the hardship
                           distribution;

                      C.   The distribution is not in excess of the amount of an
                           immediate and heavy financial need (including amounts
                           necessary to pay any Federal, state or local income
                           taxes or penalties reasonably anticipated to result
                           from the distri'bttion); and

                      d.   All plans maintained by the Employer provide that the
                           lnmployee may not make Elective Deferrals for the
                           Employee's taxable year immediately following the
                           taxable year of the hardship distribution in excess
                           of the applicable limit 'flier Section 402((pound))
                           of the Code for such taxable year less the amount of
                           such Employee's Elective Deferrals for the taxable
                           year of the hardship distribution.

11.504  DISTRIBUTION OF EXCESS ELECTION DEFERRALS

             A.   GENERAL Rule - A Participant may assignto this Plan any Excess
                  Elective Deferrals made during a taxable year of the
                  Participant by notifying the Plan Administrator on or before
                  the date specified in the Adoption Agreement of the amount of
                  the Excess Elective Deferrals to be assigned to the Plan. A
                  Participant is deemed to notify the Plan Administrator of any
                  Excess Elective Deferrals that arise by taking into account
                  only those Elective Deferrals made to this Plan and any other
                  plans of the Employer.

                  Notwithstanding any other provision of the Plan, E:scess
                  Elective Deferrals, plus any income and minus any loss
                  allocable theeto, shall be distributed no later than April 15
                  to any Participant to whose Individual Account Excess Elective
                  Deferrals 'were assigned for the preceding year and who claims
                  Excess Elective Deferrals for such taxable year.

             B.   Determination of Income or Loss - Exeess Elective Deferrals
                  shall be adjusted for any income or loss up to the date of
                  distribution. The income of loss allocable to Excess Elective
                  Deferrals is the sum of: (I) income or loss allocable to the
                  Participant's Elective Deferral account for the taxable year
                  multiplied by a fraction, the numerator of which is such
                  Participant's Elective Deferrals for the year and the
                  denominator is the Participant's Individual Account balance
                  attributable to Elective Deferrals without regard to any
                  income or ioss occurring during such taxable year; and (2)10%
                  of the amount determined under (1) multiplied by the number of
                  whole calendar months between the end of the Participant's
                  taxable year and the date of distribution, counting the month
                  of distribution if distribution occurs after the 15th of such
                  month. Notwithstanding the preeding sentence, the Plan
                  Administrator may compute the income or loss allocable to
                  Excess Elective Deferrals in the manner described in Section 4
                  (i.e,, the usual manner used by the Plan for
<PAGE>

                  allocating income or loss to Participants' Individual
                  Accounts), provided such method is used consistently for all
                  Pttticipats and for all corrective distributions under the
                  Plan for the Plan Year.

11.505      DISTRIBUTION OF EXCESS CONTRIBUTIONS

             A.   General Rule - Notwitltstanding any other provision of this
                  Plan, Excess Contributions, plus any income and minu any loss
                  allocable thereto, shall be distributed no later than the last
                  day of each Plan Yearto Participants to whose Individual
                  Accounts such Excess Contributions were allocated for the
                  preceding Plan Year. If such excess amounts

                                       48

<PAGE>

                  are distributed wore than 2 1/2 months after the last day of
                  the Plan Year in which such excess amounts arose, a 10% excise
                  tax will be imposed on the Employer maintaining the Plan with
                  respect to such amounts. Such distributions shall be made to
                  Highly Compensated Employees on the basis of the respective
                  portions of the Excess Contributions attributable to each of
                  such Employees. Excess Contributions of Panicipants who are
                  subject to the family member aggregation rules shall be
                  allocated among the family members in proportion to the
                  Elective Deferrals (and amounts treated as Elective Deterrals)
                  of each frnily member that is combined to determine the
                  combined ADP.

                  Excess Contributions (including the amounts recharacterized)
                      shall be treated as annual additions under the Plan.

             B.   DeterminatioD or Income or Loss - Excess Contributions shall
                  be adjusted for any income or loss up to the date of
                  distribution. The income or lqss allocable to Excess
                  Contributions is the sum of' (1) income or loss allocable to
                  Participant's Elective Deferr~l account (and, if applicable,
                  the Qualified Nonelective Contribution account or the
                  Qualified Matching Contributions account or both) for the Plan
                  Year multiplied by a fraction, the numerator of which is such
                  Participant's Excess Contributions for the year and the
                  denominator is the Participant's Individual Account balance
                  attributable to Elective Deferrals (and Qualified Nonelective
                  Contributions or Qualified Matching Contributions, or both, if
                  any of such contributions are included in the ADP test)
                  without regard to any income or loss occurting during such
                  Plan Year; antl (2) 10% of the amount determined under (1)
                  multiplied by the number of whole calendar months between the
                  end of the Plan Year and the date of distribution, counting
                  the month of distribution if distribution occurs after the
                  15th of such month. Notwithstanding the preceding sentence.
                  the Plan Administrator may compute the income or loss
                  allocable to Excess Contributions in the manner described in
                  Section 4 (i.e.. the usual manner used by the Plan for
                  allocating income or loss to Participants' Individual
                  Accounts), provided such method is used consistently for all
                  Participants and for all corrective distributions under the
                  Plan for the Plan Year.

             C.   Accounting for Excess CODtributiOns - Excess Contributions
                  shall be distributed fiom the Participant's Elective Deferral
                  account and Qualified Matching Contribution account (IF
                  applicable) in proportion to the Participant's Elective
                  Deferrals and Qualified Matching Contributions (to the extent
                  USED in THE ADP test) for the Plan Year. Excess Contributions
                  shall be distributed from the Participant's Qualified
                  Nonelective Contribution account orly to the extent that such
                  Excess Contributions exceed the balance in the Participant's
                  Elective Deferral account and Qualified Matching Contribution
                  account.

11.506      DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS

             A.   General Rule - Notwithstanding any other provision of this
                  Pian, Excess Aggregate Contributions, plus any income and
                  minus any loss allocable thereto, shall be forfeited, if
                  formitable, or if not forfeitable, distributed no later than
                  the last day of each Plan Year to Ptrticipants to whose
                  accounts such Excess Aggregate Contributions were allocated
                  for the preceding Plan Year. Excess Aggregate Contributions of
                  Participants who are subject to the family member aggregation
                  rules shall be allocated among the fannily members in
                  proportion to the Employee and Matching Contributions (or
                  mourn. treated as Matching Contributions) of each family
                  member that is combined to determine the combined ACP. If such
                  Excess Aggtegate Contributions are distributed more than 2 1/2
                  months after the last day of the Plan Year in which such
                  excess amounts arose, a 10% excise tax will be imposed on the
                  Employer maintaining the Plan with respect to those amounts.

                  Excess Aggregate Contributions shall be treated as annual
                  additions under the Plan.

             B.   Determination of Income or Loss - Excess Aggregate
                  Contributions shall be adjusted for any income or loss up to
                  the date of distribution. The income or loss allocable to
                  Excess Aggregate Contributions is the sum of: (1) income or
                  loss allocable to the Participant's Nondeductible Employee
                  Contribution account. Matching Contribution account (if any.
                  and if all amounts therein are not used in the ADP test) and,
                  if applicable, Qualified Nonelective Contrtution account and
                  Elective Deferral account for the Plan Year multiplied by a
                  fraction, the numerator of which is such Participant's Excess
                  Aggregate Contributions for the year and the denominator is
                  the Participant's Individual Account balance(s) attributable
                  to Contribution Percentage
<PAGE>

                  Atnounts without regard to any income or loss occunring during
                  such Plan Year; and (2)10% of the amount determined under (1)
                  multiplied by the number of whole calendar months between the
                  end of the Plan Year and the date of distribution, counting
                  the month of. distribution if distribution occurs after the
                  15th of such month. Notwithstanding the preceding sentence,
                  the Plan Administrator may compute the incotne or loss
                  allocable to Excess Aggregate Contributions in the manner
                  described in Section 4 (i.e., the uuaal maneer used by the
                  Plan for allocating income or loss to Participants' Individual
                  Accounts), provided such method is used consistently for all
                  Participants and for all corrective distributions under the
                  Plan for the Plan Year.

             C.   Forfeitures of Excess Aggregate Contributions - Forfeituees of
                  Excess Aggregate Contributions may either be reallocated to
                  the accottnts of Contributing Participants who are not
                  IIigltly Compensated Employees or applied to reduce Employer
                  Contributions, as elected by the Employer in the Adoption
                  Agreement.

                                       49

<PAGE>

               D.   Accounting for Excess Aggregate Contributions - Excess
                    Aggregate Contributions shall be forfeited. if forfeitable
                    or distributed on a pro rata basis from the Participant's
                    Nondeductible Employee Contribution account, Matching
                    Contribution account, and Qualified Matching Contribution
                    account (and, if applicable, the Participant's Qualified
                    Nonelective Contribution account or Elective Deferral
                    account, or both).

    11.507    RECHARACTERIZATION
              A Participant may treat his or her Excess Contributions as an
              amount distributed to the Participant and then contributed by the
              Participant to the Plan. Recharacterized amounts will remain
              nonforfeitable and subject to the same distribution requirements
              as Elective Deferrals. Amounts may not be recharacterized by a
              Highly Compensated Employee to the extent that such amoum in
              combination with other Nondeductible Employee Cpntributions made
              by that Employee would exceed any stated limit under the Plan on
              Nondeductible Employee Contributions.

              Recharacterization must occur no later than two and one-half
              months after the last day of the Plan Year in which such Excess
              Contributions arose and is deemed to occur no earlier than the
              date the last Highly Compensated Employee is informed in writing
              of the amount recharacterized and the consequences thereof
              Recharacterized amounts will be taxable to the Participant for the
              Participant's tax year in whi6h the Participant would have
              received them in cash.

    11.508    DISTIUBUTION OF ELECTIVE DEFERRALS IF EXCESS ANNUAL ADDITIONS
              Notwithstanding any other provision of the Plan, a Participant's
              Elective Deferrals shall be distributed.to him or her to the
              extent that the distribution will reduce an excess anaaal addition
              (as that term is described in Section 3.05 of the Plan),

  11.600      'VESTING

    11.601    100% VESTING ON CERTAIN CONTRIBUTIONS
              The Participant's accrued benefit derived from Elective Deferrals.
              Qualified Nonelective Contributions, Nondeductible Employee
              Contributions, and Qualified Matching Contributions is
              nonforfeitable. Separate accounts for Elective Deferrals,
              Qualified Nonelective Contributions, Nondeductible Employee
              Contributions, Matching Contributions, and Qualified Matching
              Contributions will be maintained for each Panicipant. Each account
              will be credited with the applicable contributions and earnings
              thereon.

    11.602    FORFEITURES AND "VESITNG OF MATCHING CONTRIBUTIONS
              Matching Contributions shall be Vested in accordance with the
              vesting schedule fbr Matching Contributions in the Adoption
              Agreement. In any event, Matching Contributions shall be flilly
              Vested at Normal Retirement Age, upon the complete or partial
              termination of the profit sirarlng plan, or upon the complete
              discontinuance of Employer Contributio~ Notwithstanding any other
              provisions of the Plan, Matching Contributions or Qualified
              Matching Contributions must be fbreited if the contributions to
              which they relate am Excess Elective Deferrals, Excess
              Contributions, Excess Aggregate Contributions or excess annual
              additions which are distubuted pursuant to Section 11.508. Such
              Forfeitures shall be allocated in accordance with Section 3.01(C).

              When a Participant incurs a Termination of Employment, whether a
              Forfeiture arises with respect to Matching Contributions shall be
              datermined in accordacce with Section 6.01(1)).

                                       50
<PAGE>

                             REVENUE PROCEDURE 96-55
                              TRANSFER AMENDMENT TO
                               BASIC PLAN DOCUMENT

THIS AMENDMENT IS EFFECTIVE: . (FOR PLANS, OTHER THAN THOSE ENTITLED TO EXTENDED
RELIANCE AS DESCRIBED IN REV. RUT 94-76, INSERT A DATE NOT LATER THAN THEFIRSE
DAY OFTHE FIRST PLAN YEAR BEGINNING ON OR AFTER DECEMBER 12, 1994, OR, FLATER,
 .90 DAYS AFTER DECEMBER 12, 1994. FOR PLANS ENTITLED TO EXTENDED RELIANCE, SEE
REV. RUT 94-76FOR THE PERMISSIBLE EFFECTIVE DATE.)

Section 3.01(E)(2) is amended to read as follows:

For purposes of computing the minimum allocation, Compensation shall mean
Compensation as defined in Section 1.07 of the Plan and shall exclude any
amounts contributed by the Employer pursuant to a salary reduction agreement and
which is not includible in the gross income of the Employee under Sections 125,
402(e)(3), 402(h)(1)(B) or 403(b) of the Code even if the Employer has elected
to include such contributions in the definition of Compensation used for other
purposes under the Plan.

Section 3.04 is amended by adding the following sentence to the end of the
second paragraph thereof:

Notwithstanding any provision of this Plan to the contrary, to the extent that
any optional form of benefit under this Plan permits a distribution prior to the
Employee's retirement, death, Disability, or severance from employment, and
prior to Plan termination, the optional form of benefit is not available with
respect to benefits attributable to assets (including the post-transfer earnings
thereon) and liabilities that are transferred, within the meaning of Section
414(1) of the Internal Revenue Code, to this Plan from a money purchase pension
plan qualified under Section 401(a) of the Internal Revenue Code (other than any
portion of those assets and liabilities attributable to voluntary employee
contributions).

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