Document:

<PAGE>

                                                                Exhibit 4.4(b)

                           PRINCIPAL FINANCIAL GROUP
                                    PROTOTYPE
                                       FOR
                                 SAVINGS PLANS

                      THIS IS A 401(k) PROFIT SHARING PLAN.
________________________________________________________________________________
________________________________________________________________________________

                               ADOPTION AGREEMENT
                                   NONSTANDARD

                             IRS SERIAL NO. K305394a

                         ADOPTION AGREEMENT PLAN NO. 001
                       TO BE USED WITH BASIC PLAN NO. 02

                            APPROVED: AUGUST 7, 2001
                                      103

                        [PRINCIPAL FINANCIAL GROUP LOGO]

                        PRINCIPAL LIFE
                        INSURANCE COMPANY
                        DES MOINES, IA 50392-0001
<PAGE>
<TABLE>
<CAPTION>
        INTERNAL REVENUE SERVICE                                                     Department of the Treasury
        ------------------------                                                     --------------------------
<S>                                                                              <C>
Plan Description: Prototype Non-standardized Profit Sharing Plan with CODA

FFN: 50307440002-001 Case: 200000174 EIN: 42-0127290                             Washington, DC 20224
Letter Serial No: K305394a
                                                                                 Contact Person: Ms. Arrington 50-00197
        PRINCIPAL LIFE INSURANCE CO
                                                                                 Telephone Number: (202) 283-8811

        710 9TH STREET                                                           In Reference to: T:EP:RA:T2

        DES MOINES, IA 50309                                                     Date: 08-07-2001
</TABLE>

Dear Applicant:

In our opinion, the form of the plan identified above is acceptable under
section 401 of the Internal Revenue Code for use by employers for the benefit of
their employees. This opinion relates only to the acceptability of the form of
the plan under the Internal Revenue Code. It is not an opinion of the effect of
other Federal or local statutes.

You must furnish a copy of this letter to each employer who adopts this plan.
You are also required to send a copy of the approved form of the plan, any
approved amendments and related documents to Employee Plans Determination in
Cincinnati at the address specified in section 9.11 of Rev. Proc. 2000-20,
2000-6 I.R.B. 553.

This letter considers the changes in qualifications requirements made by the
Uruguay Round Agreements Act (GATT), Pub. L. 103-465, the Small Business Job
Protection Act of 1996, Pub. L. 104-188, the Uniformed Services Employment and
Reemployment Rights Act of 1994, Pub. L. 103-353, the Taxpayer Relief Act of
1997, Pub. L. 105-34, the Internal Revenue Service ReStructuring and Reform Act
of 1998, Pub. L. 105-206 and the Community Renewal Tax Relief Act of 2000, Pub.
L. 106-554. These laws are referred to collectively as GUST.

Our opinion on the acceptability of the form of the plan is not a ruling or
determination as to whether an employer's plan qualifies under Code section
401(a). However, an employer that adopts this plan may rely on this letter with
respect to the qualification of its plan under Code section 401(a), as provided
for in Announcement 2001-77, 2001-30 I.R.B. and outlined below. The terms of the
plan must be followed in operation.

Except as provided below, our opinion does not apply with respect to the
requirements of: (a) Code sections 401(a)(4), 401(a)(26), 401(1), 410(b) and
414(s). Our opinion does not apply for purposes of Code section 401(a)(10)(B)
and section 401(a)(16) if an employer ever maintained another qualified plan for
one or more employees who are covered by this plan. For this purpose, the
employer will not be considered to have maintained another plan merely because
the employer has maintained another defined contribution plan(s), provided such
other plan(s) has been terminated prior to the effective date of this plan and
no annual additions have been credited to the account of any participant under
such other plan(s) as of any date within the limitation year of this plan.
Likewise, if this plan is first effective on or after the effective date of the
repeal of Code section 415(e), the employer will not be considered to have
maintained another plan merely because the employer has maintained a defined
benefit plan(s), provided the defined benefits plan(s) has been terminated prior
to the effective date of this plan. Our opinion also does not apply for purposes
of Code section 401(a)(16) if, after December 31, 1985, the employer maintains a
welfare benefit fund defined in Code section 419(e), which provides
postretirement medical benefits allocated to separate accounts for key employees
as defined in Code section 419A(d)(3).
<PAGE>
PRINCIPAL LIFE INSURANCE CO
FFN: 50307440002-001
Page 2

Our opinion applies with respect to the requirements of Code section 410(b) if
100 percent of all nonexcludable employees benefit under the plan. Employers
that elect a safe harbor allocation formula and a safe harbor compensation
definition can also rely on an opinion letter with respect to the
nondiscriminatory amounts requirement under section 401(a)(4) and the
requirements of sections 401(k) and 401(m) (except where the plan is a safe
harbor plan under section 401(k)(12) that provides for the safe harbor
contribution to be made under another plan).

An employee that elects to continue to apply the pre-GUST family aggregation
rules in years beginning after December 31, 1996, or the combined plan limit of
section 415(e) in years beginning after December 31, 1999, will not be able to
rely on the opinion letter without a determination letter. The employer may
request a determination letter by filing an application with Employee Plans
Determination on Form 5307, Application for Determination for Adopters of Master
of Prototype or Volume Submitter Plans.

If you, the master or prototype sponsor, have any questions concerning the IRS
processing of this case, please call the above telephone number. This number is
only for use of the sponsor. Individual participants and/or adopting employers
with questions concerning the plan should contact the master or prototype
sponsor. The plan's adoption agreement must include the sponsor's address and
telephone number for inquiries by adopting employers.

If you write to the IRS regarding this plan, please provide your telephone
number and the most convenient time for us to call in case we need more
information. Whether you call or write, please refer to the Letter Serial Number
and File Folder Number shown in the heading of this letter.

You should keep this letter as a permanent record. Please notify us if you
modify or discontinue sponsorship of this plan.

                                    Sincerely yours,

                                    Paul T. Shultz

                                    Director
                                    Employee Plans Rulings & Agreements
<PAGE>
<TABLE>
<CAPTION>
                                TABLE OF CONTENTS

<S>  <C>                                                          <C>
A.   ADOPTION AGREEMENT                                           1
B.   EMPLOYER                                                     1
C.   PLAN NAME                                                    1

D.   EFFECTIVE DATE                                               1
E.   YEARLY DATE                                                  2
F.   FISCAL YEAR                                                  2

G.   NAMED FIDUCIARY                                              2
H.   PLAN ADMINISTRATOR                                           2
I.   PREDECESSOR EMPLOYER AND PRIOR EMPLOYER                      3

J.   ELIGIBLE EMPLOYEE                                            4
K.   HIGHLY COMPENSATED EMPLOYEE AND TESTING METHODS              6
L.   ENTRY REQUIREMENTS                                           7

M.   ENTRY DATE                                                   9
N.   PAY                                                          10
O.   ELECTIVE DEFERRAL CONTRIBUTIONS                              12

P.   MATCHING CONTRIBUTIONS                                       17
Q.   OTHER EMPLOYER CONTRIBUTIONS AND FORFEITURES                 19
R.   NET PROFITS AND CONTRIBUTION REQUIREMENTS                    26

S.   CONTRIBUTION MODIFICATIONS                                   27
T.   VOLUNTARY CONTRIBUTIONS AND ROLLOVER CONTRIBUTIONS           28
U.   INVESTMENTS                                                  30

V.   VESTING PERCENTAGE                                           33
W.   VESTING SERVICE                                              35
X.   EQUIVALENCIES                                                36

Y.   WITHDRAWAL BENEFITS                                          37
Z.   RETIREMENT AND THE START OF BENEFITS                         38
AA.  FORMS OF DISTRIBUTION FOR RETIREMENT BENEFITS                41

AB.  ADOPTING EMPLOYERS                                           42
</TABLE>
<PAGE>
PRINCIPAL FINANCIAL GROUP PROTOTYPE FOR SAVINGS PLANS

ADOPTION AGREEMENT - NONSTANDARDIZED FORM

(Use black ink to complete the Adoption Agreement.)

A.    This ADOPTION AGREEMENT together with the PRINCIPAL FINANCIAL GROUP
      PROTOTYPE BASIC SAVINGS PLAN constitutes (Select (1), (2), or (3).)

      1)    [ ] a new plan.

      2)    [X] a restatement of an existing plan (and trust). Such existing
            plan was qualifiable under 401(a) of the Internal Revenue Code. The
            provisions of this restatement are effective on January 1, 1997.
            This is the RESTATEMENT DATE. (Select if not currently on this Plan
            No. 001, Basic Plan No. 02 with the approval date shown on the cover
            page.)

      3)    [ ] Amendment No.    to the Plan. It replaces all prior amendments
            to the Plan and the first Adoption Agreement. The provisions of this
            amendment are effective on          . (Select if currently on this
            Plan No. 001, Basic Plan No. 02 with the approval date shown on the
            cover page.)

B.    The terms we, us, and our, as they are used in this Plan, refer to the
      EMPLOYER.

      We, Equity One, Inc.______________________________________________________
      __________________________________________________________________________
      are the Employer.  (Fill in exact legal name.)

C.    The PLAN NAME is Equity One, Inc. Savings & Retirement Plan. _____________
      __________________________________________________________________________
      (For example: ABC, Inc. 401(k) Savings Plan.)

D.    The Plan's original effective date is October 10, 1991. This is the
      EFFECTIVE DATE.

                                       1

                                              Annuity Contract No. GA __________
<PAGE>
E.    The YEARLY DATE is the first day of each Plan Year. (Fill in the Effective
      Date. If this is not a new plan and the Yearly Date has changed more than
      once, fill in any Yearly Date that is not later than the Restatement Date
      or amendment effective date.)

      The Yearly Date is October 10, 1991 and (Select one.)

      1)    [ ] the same day of each following year.

      2)    [X] each following January 1. (The first Plan Year is short.)

      3)    [ ] (a) each following __________________through

            (b) ___________________________________  and

            (c) each following ____________________. (A later Plan Year is
            short. Complete (a) using the same month and day as in Yearly Date
            above, (b) using the same month and day as in (a) and the calendar
            year in which the short Plan Year begins, and (c) using the first
            day of the new Plan Year.)

      If the first date in Item E is after the Effective Date, Yearly Dates
      before the first date in Item E above shall be determined under the
      provisions of the (Prior) Plan before that date.

F.    The FISCAL YEAR is our taxable year and ends on December 31. (Month and
      day.)

G.    We are the NAMED FIDUCIARY, unless otherwise specified in (1) below.

      1)    [ ] ________________________________________________________________
            is the Named Fiduciary. (Principal Life Insurance Company cannot be
            named.)

H.    We are the PLAN ADMINISTRATOR, unless otherwise specified in (1) below.

      1)    [ ] ________________________________________________________________
            is the Plan Administrator. (Principal Life Insurance Company cannot
            be named.)

            If (1) is selected, complete the address, phone number, and tax
            filing number of the Plan Administrator.

            Address ____________________________________________________________
                    ____________________________________________________________
                    ____________________________________________________________

            Phone No. _____________________ Tax Filing No. _____________________

                                       2

                                              Annuity Contract No. GA __________
<PAGE>
I.    PREDECESSOR EMPLOYER AND PRIOR EMPLOYER.

      1)    A PREDECESSOR EMPLOYER is a firm of which we were once a part (e.g.,
            due to a spinoff or a change of corporate status) or a firm absorbed
            by us because of a merger or acquisition (stock or asset, including
            a division or an operation of such company). No selections are
            needed for a Predecessor Employer which maintained this Plan since
            the Employer is defined as including such Predecessor Employer, and
            service with the Employer would therefore include service with such
            Predecessor Employer.

            a)    [X] (Select if you wish to count service or pay with a
                  Predecessor Employer which did not maintain this Plan.) A
                  Predecessor Employer which did not maintain this Plan is
                  deemed to be the Employer for purposes of determining: (Select
                  at least one.)

                  i)    [ ] Entry Service

                  NOTE: The Entry Date for an employee of such Predecessor
                  Employer shall be the earliest Entry Date on or after he has
                  both met the entry requirements and is an Eligible Employee.

                  ii)   [X] Vesting Service

                  iii)  [ ] Hours of Service required to be eligible for an
                        Employer Contribution

                  iv)   [ ] Pay

            b)    [X] (Select if service must be continuous.) Service with or
                  pay from such Predecessor Employer shall be counted only if
                  service continued without interruption.

            c)    [X] (Select if Self-employed Individual's service and pay is
                  to be counted.) Service with or pay from such Predecessor
                  Employer shall include service or pay while a sole proprietor
                  or partner.

            d)    [X] (Select if not counted for all such Predecessor
                  Employers.) Service with or pay from such Predecessor Employer
                  shall be counted only as to a Predecessor Employer which
                  (Select (i), (ii), or both.)

                  i)    [ ] maintained a qualified pension or profit sharing
                        plan (or)

                  ii)   [X] is named below: (Exact legal name(s).)

                        Moneyline Mortgage, Inc.________________________________
                        ________________________________________________________
                        ________________________________________________________

                                        3

                                              Annuity Contract No. GA __________
<PAGE>
      2)    A PRIOR EMPLOYER is an Employee's last employer immediately prior to
            us which is not a Predecessor Employer or a Controlled Group member,
            but for which service credit is granted under the Plan. Service with
            such Prior Employer shall be counted only if service continued
            without interruption.

            a)    [ ] (Select if you wish to count service with a Prior
                  Employer.) The following are Prior Employers for which service
                  credit is granted under the Plan: (Exact legal name(s).)

                  ______________________________________________________________
                  ______________________________________________________________
                  ______________________________________________________________

            b)    Service with such Prior Employer shall be counted for purposes
                  of determining: (If (a) above is selected, select (i), (ii),
                  or both.)

                  i)    [ ] Entry Service

                  NOTE: The Entry Date for an employee of such Prior Employer
                  shall be the earliest Entry Date on or after he has both met
                  the entry requirements and is an Eligible Employee.

                  ii)   [ ] Vesting Service

J.    An ELIGIBLE EMPLOYEE is (Select (1) or (2).)

      1)    [X] an Employee of ours or of an Adopting Employer (See Item AB.).

      2)    [ ] an Employee of ours or of an Adopting Employer (See Item AB.),
            provided the Employee meets the requirement(s) selected below.
            (Select requirement(s) in (a)-(e) that apply. Selections may affect
            testing done to determine if the minimum coverage requirement of
            Code Section 410(b) is met, unless otherwise indicated.)

            a)    [ ] Employed in the following employment classification:
                  (Select at least one.)

                  i)    [ ] Paid on a salaried basis

                  ii)   [ ] Paid on a commission basis

                  iii)  [ ] Paid on an hourly basis

                                        4

                                              Annuity Contract No. GA __________
<PAGE>
                  iv)   [ ] Represented for collective bargaining purposes by
                        (Select A or B.)

                        A.    [ ] any bargaining unit

                        B.    [ ] specific bargaining unit named below:

                              __________________________________________________
                              __________________________________________________

                  v)    [ ] Not represented for collective bargaining purposes
                        by (Select A or B.)

                        A.    [ ] any collective bargaining agreement between us
                              and employee representatives, if retirement
                              benefits were the subject of good faith bargaining
                              and if two percent or less of the Employees who
                              are covered pursuant to that agreement are
                              professionals as defined in section 1.410(b)-9 of
                              the regulations. For this purpose, the term
                              "employee representatives" does not include any
                              organization more than half of whose members are
                              Employees who are owners, officers, or executives
                              of ours. (This exclusion does not affect coverage
                              testing.)

                        B.    [ ] a specific bargaining unit named below:

                              __________________________________________________
                              __________________________________________________

                              (This exclusion does not affect coverage testing
                              if requirements in (a)(v)A above are met.)

                  vi)   [ ] Not a nonresident alien, within the meaning of Code
                        Section 7701(b)(1)(B), who receives no earned income,
                        within the meaning of Code Section 911(d)(2), from us
                        which constitutes income from sources within the United
                        States, within the meaning of Code Section 861(a)(3), or
                        who receives such earned income but it is all exempt
                        from income tax in the United States under the terms of
                        an income tax convention. (This exclusion does not
                        affect coverage testing.)

                  vii)  [ ] Not a Leased Employee.

                  viii) [ ] Not an Employee who became an Employee as the result
                        of a Code Section 410(b)(6)(C) transaction. These
                        Employees will be excluded during the period beginning
                        on the date of the transaction and ending on the last
                        day of the first Plan Year beginning after the date of
                        the transaction. A Code Section 410(b)(6)(C) transaction
                        is an asset or stock acquisition, merger, or similar
                        transaction involving a change in the employer of the
                        employees of a trade or business. (This exclusion does
                        not affect coverage testing.)

                                        5

                                              Annuity Contract No. GA __________
<PAGE>
                  ix)   [ ] Not an Employee considered by us to be an
                        independent contractor, or the employee of an
                        independent contractor, who is later determined by the
                        Internal Revenue Service to be an Employee.

            b)    If more than one employment classification is selected in (a)
                  above, the Employee must meet (Select (i) or (ii).)

                  i)    [ ] all of the employment classifications selected.

                  ii)   [ ] any one of the employment classifications selected.

            c)    [ ] Not covered under any other qualified (Select (i), (ii),
                  or both.)

                  i)    [ ]profit sharing plan (or)

                  ii)   [ ] pension plan

                  to which we contribute.

            d)    [ ] Employed at the following location(s) or division(s) or in
                  the following position(s) or classification(s): (List those to
                  be included.)

                  ______________________________________________________________
                  ______________________________________________________________

            e)    [ ] Not employed at the following location(s) or division(s)
                  or in the following position(s) or classification(s): (List
                  those to be excluded. Cannot impose a service-based exclusion
                  such as part-time employees.)

                  ______________________________________________________________
                  ______________________________________________________________

K.    HIGHLY COMPENSATED EMPLOYEE AND TESTING METHODS.

      1)    HIGHLY COMPENSATED EMPLOYEE. The definition of Highly Compensated
            Employee in Plan Section 1.02 is modified below. (Select any that
            apply.)

            a)    [ ] TOP-PAID GROUP ELECTION. (Select if you wish to limit the
                  number of Highly Compensated Employees based on compensation
                  to the top-paid group.) In determining who is a Highly
                  Compensated Employee, we make a top-paid group election. The
                  effect of this election is that an Employee (who is not a
                  5-percent owner at any time during the determination year or
                  the look-back year) with compensation in excess of $80,000 (as
                  adjusted) for the look-back year is a Highly Compensated
                  Employee only if the Employee was in the top-paid group for
                  the look-back year.

                                                    6

                                              Annuity Contract No. GA __________

<PAGE>
          b)   [ ] CALENDAR YEAR DATA ELECTION. (Select if you wish to change
               the look-back year for compensation determination. This election
               has no effect if the Plan Year begins on January 1.) In
               determining who is a Highly Compensated Employee (other than as a
               5-percent owner), we make a calendar year data election. The
               effect of this election is that the look-back year is the
               calendar year beginning with or within the look-back year.

          NOTE: These elections must apply consistently to the determination
          years of all plans of yours except as provided in the definition of
          Highly Compensated Employee in Plan Section 1.02.

     2)   TESTING METHODS. This Plan shall use the prior year testing method for
          purposes of the ADP and ACP Tests, unless otherwise specified in (a)
          below.

          a)   [ ] (Must be selected if 401(k) Safe Harbor Plan.) This Plan
               shall use the current year testing method for purposes of the ADP
               and ACP Tests.

               NOTE: The Plan cannot change from the current year testing method
               to the prior year testing method for a Plan Year unless (i) the
               Plan has been using the current year testing method for the
               preceding five Plan Years or, if less, the number of Plan Years
               the Plan has been in existence or (ii) the Plan otherwise meets
               one of the conditions specified in Internal Revenue Service
               Notice 98-1 (or superseding guidance) for changing from the
               current year testing method.

          b)   If this is not a successor plan and the Plan is using the prior
               year testing method, for the first Plan Year this Plan permits
               any Member to make Elective Deferral Contributions, the prior
               year's Nonhighly Compensated Employees' ADP, as defined in Plan
               Section 3.07, shall be three percent, unless otherwise specified
               in (i) below.

               i)   [ ] (Cannot be used with (a) above.) The Plan Year's ADP, as
                    defined in Plan Section 3.07, shall be used for the
                    Nonhighly Compensated Employees' ADP.

          c)   If this is not a successor plan and the Plan is using the prior
               year testing method, for the first Plan Year this Plan permits
               any Member to make Voluntary Contributions, provides for Matching
               Contributions, or both, the prior year's Nonhighly Compensated
               Employees' ACP, as defined in Plan Section 3.07, shall be three
               percent, unless otherwise specified in (i) below.

               i)   [ ] (Cannot be used with (a) above.) The Plan Year's ACP, as
                    defined in Plan Section 3.07, shall be used for the
                    Nonhighly Compensated Employees' ACP.

L.   ENTRY REQUIREMENTS.

     1)   SERVICE REQUIRED to become an Active Member: (Select (a) or (b).)

          a)   [X] Service is not required.

                                        7

                                              Annuity Contract No. GA __________
<PAGE>
          b)   [ ] Service requirement is (Select (i), (ii), or (iii). Up to one
               year may be used, 6 months if Entry Date is Yearly Date.)

               i)   [ ] one year.

               ii)  [ ] _____ months. (Up to 12. Only available if (2)(a) below
                    is selected.)

               iii) [ ] _____ days. (Up to 120. Only available if (2)(a) below
                    is selected.)

     2)   ENTRY SERVICE, subject to the provisions of Plan Section 1.02, shall
          be determined as follows: (Select (a) or (b) if service is required
          for entry.)

          a)   [ ] ELAPSED TIME METHOD. Entry Service is the total of an
               Employee's Periods of Service without regard to Hours of Service.

          b)   [ ] HOURS METHOD. A year of Entry Service is an Entry Service
               Period in which an Employee has at least 1,000 Hours of Service,
               unless otherwise specified in (i) below.

               i)   [ ] _____ (Up to 999.) Hours of Service.

               ii)  CREDITING DATE. A year of Entry Service shall be credited at
                    the end of the Entry Service Period, unless otherwise
                    specified in A below.

                    A.   [ ] A year of Entry Service shall be credited when the
                         Employee has reached the specified number of Hours of
                         Service during the Entry Service Period.

               iii) ENTRY SERVICE PERIOD is the consecutive 12-month period
                    beginning on an Employee's Hire Date and the consecutive
                    12-month period ending on the last day of each following
                    Plan Year, unless otherwise specified in A below. Following
                    Plan Years shall include all Plan Years that begin after his
                    Hire Date. (See Plan Section 1.02 for the crediting of Entry
                    Service during the first two periods.)

                    A.   [ ] An Entry Service Period is the consecutive 12-month
                         period beginning on an Employee's Hire Date and each
                         following consecutive 12-month period beginning on an
                         anniversary of that Hire Date.

               iv)  An ENTRY BREAK, when the hours method is used, is an Entry
                    Service Period in which an Employee is credited with not
                    more than one-half of the Hours of Service required for a
                    year of Entry Service, unless otherwise specified in A
                    below.

                    A.   [ ] _____ or fewer Hours of Service. (Fill in up to 500
                         hours but less than hours required for a year of Entry
                         Service.)

                                        8

                                              Annuity Contract No. GA __________
<PAGE>
     3)   AGE REQUIRED to become an Active Member: (Select (a) or (b).)

          a)   [ ] A minimum age is not required.

          b)   [X] An Employee must be 21 or older. (Not over age 21, 20 1/2 if
               Entry Date is Yearly Date.)

     4)   [ ] DUAL ELIGIBILITY. (Only available if (1)(b) or (3)(b) above is
          selected. Cannot be used with Item O(8) or (9).) The service and age
          requirements selected in (1)(b) and (3)(b) above shall not apply for
          purposes of Elective Deferral Contributions. For purposes of Elective
          Deferral Contributions, an Employee shall first become an Active
          Member (begin active participation in the Plan) on the earliest Entry
          Date selected in Item M on which he is an Eligible Employee, unless
          otherwise specified in (a) below.

          a)   [ ] IMMEDIATE ENTRY FOR ELECTIVE DEFERRALS. (Cannot be used with
               Items M(5) or O(7).) For purposes of Elective Deferral
               Contributions, an Employee shall first become an Active Member
               (begin active participation in the Plan) on the earliest date on
               which he is an Eligible Employee. This date is the Member's Entry
               Date.

          NOTE: The earliest Entry Date shall be used to determine if a Member
          is an Active Member for purposes of any minimum contribution under
          Plan Section 11.04.

     5)   [ ] WAIVING ENTRY REQUIREMENTS. The requirements selected below shall
          be waived on ________________________________________. This date shall
          be an Entry Date if the Eligible Employee has met all the other entry
          requirements. (Select (a), (b), or both.)

          a)   [ ] Service requirement

          b)   [ ] Age requirement

          NOTE: This waiver applies only (i) to the primary Employer in Item B
          and (ii) on the date you fill in. Must be the Effective Date or later.
          See Item AB for the waiver of entry requirements for an Adopting
          Employer.

M.   ENTRY DATE. An Eligible Employee shall enter the Plan as an Active Member
     on the earliest (Select one.)

     1)   [ ] Monthly Date

     2)   [X] Semi-yearly Date

     3)   [ ] Quarterly Date

                                        9

                                              Annuity Contract No. GA __________
<PAGE>
     4)   [ ] Yearly Date (If selected, age and service required in Item L
          cannot be over 20 1/2 or more than 6 months, respectively.)

     5)   [ ] date

     on or after the date on which he meets all the entry requirements. This
     date is his ENTRY DATE.

N.   PAY.

     NOTE: Pay is used for ADP and ACP Tests and for contribution determinations
     other than for top-heavy minimum contributions and 401(k) SIMPLE Plan
     contributions. Compensation, as defined in Plan Section 3.09, is used for
     401(k) SIMPLE Plan contributions.

     1)   Pay is the same as Compensation defined in Item S, subject to any
          modifications set forth in this Item N.

          For years beginning before January 1, 1998, Compensation, as defined
          in Item S, does not include elective contributions, but Pay shall. For
          this purpose, elective contributions are amounts excludible from the
          gross income of the Employee under Code Sections 402(e)(3),
          402(h)(1)(B), 125, or 403(b), and contributed by us, at the Employee's
          election, to a Code Section 401(k) arrangement, a simplified employee
          pension, cafeteria plan, or tax-sheltered annuity. Elective
          contributions also include amounts deferred under a Code Section 457
          plan maintained by us and employee contributions "picked up" by a
          governmental entity and, pursuant to Code Section 414(h)(2), treated
          as our contributions.

     2)   SAFE HARBOR FRINGE BENEFIT EXCLUSION. For the purpose of calculating
          Elective Deferral Contributions and Matching Contributions only, Pay
          shall not include reimbursements or other expense allowances, fringe
          benefits (cash or non-cash), moving expenses, deferred compensation
          (other than elective contributions), and welfare benefits, unless
          otherwise specified in (a) below.

          a)   [X] (Exclude fringe benefits for all purposes.) Pay for all
               purposes under the Plan shall not include reimbursements or other
               expense allowances, fringe benefits (cash or non-cash), moving
               expenses, deferred compensation (other than elective
               contributions), and welfare benefits.

     3)   ANNUAL PAY for a Plan Year is an Employee's Pay for the Pay Year
          ending with or within the consecutive 12-month period ending on the
          last day of the Plan Year. (Annual Pay is used for calculating annual
          contributions and annual allocations of Qualified Nonelective
          Contributions, Additional Contributions, and Discretionary
          Contributions. Annual Pay is not used for the Qualified Nonelective
          Contributions used to satisfy the ADP Test Safe Harbor described in
          Item O(8).)

                                       10

                                              Annuity Contract No. GA __________
<PAGE>
          The PAY YEAR is the consecutive 12-month period ending on the last day
          of each Plan Year, unless otherwise specified in (a) below.

          a)   [ ] The Pay Year is the consecutive 12-month period ending on
               each ________________________. (Month and day.) For an Employee
               whose date of hire is less than 12 months before the end of the
               consecutive 12-month period designated, Pay shall be determined
               over the consecutive 12-month period ending on the last day of
               the Plan Year.

          ANNUAL PAY MODIFICATIONS: (Select any that apply.)

          b)   [ ] Annual Pay shall not include Pay over $ ______.

          c)   [ ] (Cannot use with (a) above.) Annual Pay shall only include
               Pay received while an Active Member.

               NOTE: Including only Pay received while an Active Member may
               result in additional Contributions needed to satisfy the
               top-heavy requirements, described in Plan Section 11.04, during
               any Plan Year in which this Plan is a Top-heavy Plan.

     4)   Pay for purposes of determining the allocation or amount of: (Select
          at least one.)

          a)   [ ] (Cannot use if 401(k) Safe Harbor Plan.) Elective Deferral
               Contributions and Matching Contributions (Exclusions for Matching
               Contributions only is not permitted.)

          b)   [ ] Qualified Nonelective Contributions (Cannot select if ADP
               Test Safe Harbor is satisfied using Qualified Nonelective
               Contributions, Item O(8)(b)(ii) or (c).)

          c)   [ ] Additional Contributions

          d)   [ ] Discretionary Contributions (Exclusions are not permitted if
               integrated allocation formula is used.)

          excludes: (Select at least one.)

          e)   [ ] bonuses

          f)   [ ] commissions

          g)   [ ] overtime

          h)   [ ] other special pay (Specify type of pay.) _________________
               ______________________________________________________________

          NOTE: Exclusions for purposes of any contributions other than Elective
          Deferral Contributions and Matching Contributions will require Code
          Section 414(s) nondiscrimination testing.

                                       11

                                              Annuity Contract No. GA __________
<PAGE>
     5)   [X] For purposes of the ADP and ACP Tests, Pay shall be limited to Pay
          received while an Eligible Member, as defined in Plan Section 3.07.

O.   ELECTIVE DEFERRAL CONTRIBUTIONS for a Member are equal to a portion of Pay
     as specified in the elective deferral agreement. An Employee who is
     eligible to participate in the Plan may file an elective deferral agreement
     with us. The Member shall modify or terminate the elective deferral
     agreement by filing a new elective deferral agreement. The elective
     deferral agreement may not be made retroactively and shall remain in effect
     until modified or terminated.

     BEGINNING OF FIRST PAY PERIOD. The elective deferral agreement to start or
     modify Elective Deferral Contributions shall be effective on the first day
     of the first pay period following the pay period in which the Member's
     Entry Date (Reentry Date, if applicable) or any following change date
     occurs, unless otherwise specified in (1) or (2) below.

     1)   [ ] FOLLOWING PAY DATE. (Cannot be used with (7) below.) A Member's
          elective deferral agreement shall become effective on the first day
          that pay is paid or made available following the date on which the
          Member's Entry Date, (Reentry Date, if applicable) or any following
          change date occurs.

     2)   [ ] BEGINNING OF SECOND PAY PERIOD. A Member's elective deferral
          agreement shall become effective on the first day of the second pay
          period following the pay period in which the Member's Entry Date
          (Reentry Date, if applicable) or any following change date occurs.
          (Consider using this option if the Plan requires automatic deferrals.)

     The elective deferral agreement to start or modify Elective Deferral
     Contributions must be entered into on or before the date it is effective.

     The elective deferral agreement to stop Elective Deferral Contributions may
     be entered into on any date. If O(1) is not selected above, such elective
     deferral agreement shall be effective on the first day of the first pay
     period following the pay period in which the elective deferral agreement is
     entered into. If O(1) is selected above, such elective deferral agreement
     shall be effective on the first day that pay is paid or made available
     after the elective deferral agreement is entered into.

     3)   The change date shall be each Semi-yearly Date, unless otherwise
          specified in (a), (b), (c), or (d) below. (Select one, if applicable.)

          a)   [ ] Monthly Date.

          b)   [X] Quarterly Date.

          c)   [ ] Yearly Date.

          d)   [ ] date.

     4)   [X] (Cannot select if ADP Test Safe Harbor is satisfied using
          Qualified Matching Contributions.) 1% of Pay is the minimum Elective
          Deferral Contribution.

                                       12

                                              Annuity Contract No. GA __________
<PAGE>
     5)   [ ] Elective Deferral Contributions must be a whole percentage of Pay.

     6)   [ ] (Cannot select if ADP Test Safe Harbor is satisfied using
          Qualified Matching Contributions.) _____% of Pay is the maximum
          Elective Deferral Contribution. (Consider using this option to limit
          Elective Deferral Contributions to avoid 415 excesses.)

     7)   [ ] AUTOMATIC DEFERRAL. (Cannot be used with Item M(5).) The Plan
          shall require an automatic Elective Deferral Contribution described in
          Plan Section 3.01. The automatic Elective Deferral Contribution shall
          be 4% of Pay, unless otherwise specified in (a) below. The Member may
          affirmatively elect a different percentage or elect not to make
          Elective Deferral Contributions. If the Member elects a different
          percentage, such percentage must comply with any limitations selected
          in (4), (5), or (6) above.

          a)   [ ] _____% (Up to 6%.) of Pay shall be the automatic Elective
               Deferral Contribution.

          b)   The automatic Elective Deferral Contribution shall apply to
               Members only at the time they enter or reenter the Plan, unless
               otherwise specified in (i) below.

               i)   [ ] The automatic Elective Deferral Contribution shall also
                    apply to all Active Members as of the effective date of the
                    amendment to the Plan adding this provision who have not
                    elected to make Elective Deferral Contributions of at least
                    4% (or the percentage in (a) above, if applicable).

     8)   [ ] 401(k) SAFE HARBOR. We elect to have the 401(k) safe harbor
          provisions described in Plan Section 3.08 apply. (Select (b) or (c).
          Select (d), if applicable.)

          a)   The Plan will satisfy the ADP Test Safe Harbor only, unless
               otherwise specified in (i) below.

               i)   [ ] The Plan will satisfy the ADP Test Safe Harbor and the
                    ACP Test Safe Harbor. (Only available if (8)(b)(i) or Item P
                    is selected and the ACP Test Safe Harbor limits on Matching
                    Contributions are met.)

          b)   [ ] CONTRIBUTIONS FOR ALL PLAN YEARS. (Any changes under this
               Item (8)(b), including electing to no longer have the provisions
               apply, must be effective at the beginning of the Plan Year,
               except as provided in (i)E below.) We elect to make the 401(k)
               safe harbor Contributions for all Plan Years. (Select (i) or
               (ii).)

               i)   [ ] QUALIFIED MATCHING CONTRIBUTIONS. The ADP Test Safe
                    Harbor shall be satisfied using Qualified Matching
                    Contributions. These Contributions are 100% vested and
                    subject to the distribution restrictions of Code Section
                    401(k) when made. (See Plan Section 5.04.) The amount of our
                    Qualified Matching Contributions shall be equal to (Select A
                    or B.)

                                       13

                                              Annuity Contract No. GA __________
<PAGE>
                    A.   [ ] BASIC MATCHING FORMULA. 100% of Elective Deferral
                         Contributions which are not over 3% of Pay, plus 50% of
                         Elective Deferral Contributions which are over 3% but
                         are not over 5% of Pay.

                    B.   [ ] ENHANCED MATCHING FORMULA. 100% of Elective
                         Deferral Contributions which are not over 4% of Pay,
                         unless otherwise specified in (1) or (2) below.

                         1)   [ ] STATED MATCH. (Complete (a) and (b). For
                              example: 100% of Elective Deferral Contributions
                              which are not over 5% of Pay.)

                              a)   _____% of Elective Deferral Contributions
                                   which are not over

                              b)   _____% of Pay.

                              NOTE: Must complete (a) using at least 100%. The
                              product of the percentages in (a) and (b) must
                              equal at least 4%. For example, 100% x 5% = 5% or
                              150% x 3% = 4.5%. If satisfying ACP Test Safe
                              Harbor, must complete (b) with a percentage not
                              more than 6%.

                         2)   [ ] STATED TIERED MATCH. (Complete (a) through
                              (d). For example: 100% of Elective Deferral
                              Contributions which are not over 4% of Pay, plus
                              50% of Elective Deferral Contributions which are
                              over 4% but are not over 6% of Pay.)

                              a)   _____% of Elective Deferral Contributions
                                   which are not over

                              b)   _____% of Pay, plus (First limit on Elective
                                   Deferral Contributions.)

                              c)   _____% (Must be less than (a).) of Elective
                                   Deferral Contributions which are over the
                                   percentage of Pay specified in (b) but are
                                   not over

                              d)   _____% (Must be more than (b).) of Pay.
                                   (Second limit on Elective Deferral
                                   Contributions.)

                              NOTE: Must complete (a) using at least 100%. The
                              product of the percentages in (a) and (b) must
                              equal at least 3%. In addition, if the product of
                              the percentages in (a) and (b) does not equal at
                              least 4%, (c) must be completed using at least 50%
                              and the product of the percentages in (c) and (d)
                              when added to the product of the percentages in
                              (a) and (b) must equal at least 4%. If satisfying
                              ACP Test Safe Harbor, must complete (b) with a
                              percentage less than 6% and (d) with a percentage
                              not more than 6%.

                                       14

                                              Annuity Contract No. GA __________
<PAGE>
                    C.   CALCULATION PERIOD. Qualified Matching Contributions
                         are calculated based on Elective Deferral Contributions
                         and Pay for the period specified below. (Refers to
                         calculation of the amount of Qualified Matching
                         Contributions, not when contributed. Select (1), (2),
                         (3), or (4).)

                         1)   [ ] PAY PERIOD. Qualified Matching Contributions
                              shall be made for all persons who were Active
                              Members at any time during the pay period.

                         2)   [ ] PAY PERIODS ENDING WITH OR WITHIN EACH MONTH.
                              Qualified Matching Contributions shall be made for
                              all persons who were Active Members at any time
                              during the month.

                         3)   [ ] PAY PERIODS ENDING WITH OR WITHIN EACH
                              PLAN-YEAR QUARTER. Qualified Matching
                              Contributions shall be made for all persons who
                              were Active Members at any time during the
                              Plan-year Quarter.

                         NOTE: If (1), (2), or (3) is selected, Qualified
                         Matching Contributions must be contributed to the Plan
                         by the last day of the following Plan-year Quarter.

                         4)   [ ] PLAN YEAR. Qualified Matching Contributions
                              shall be made for all persons who were Active
                              Members at any time during the Plan Year.

                    D.   [ ] Qualified Matching Contributions shall be made only
                         for Nonhighly Compensated Employees.

                    E.   [ ] The 401(k) safe harbor election shall be revoked as
                         of
                         ____________________________________. Such date cannot
                         be earlier than the later of (i) 30 days after the date
                         Active Members are given the supplemental notice
                         described in Plan Section 3.08(e) and (ii) the date the
                         amendment revoking such provisions is adopted.
                         Qualified Matching Contributions shall be made for the
                         period prior to the revocation.

               ii)  [ ] QUALIFIED NONELECTIVE CONTRIBUTIONS. The ADP Test Safe
                    Harbor shall be satisfied using Qualified Nonelective
                    Contributions. (These Contributions in excess of the amount
                    needed to satisfy the ADP Test Safe Harbor may be used to
                    satisfy the ACP Test, if applicable.) These Contributions
                    are 100% vested and subject to the distribution restrictions
                    of Code Section 401(k) when made. (See Plan Section 5.04.)

                    The amount of our Qualified Nonelective Contributions shall
                    be equal to

                    _____ % (Must be at least 3%.) of Pay for the Plan Year for
                    persons who were Active Members at any time during the Plan
                    Year, unless otherwise specified in A and B below. (The Pay
                    used for these Contributions is not necessarily the same as
                    Annual Pay defined in Item N. Select any that apply.)

                                       15

                                              Annuity Contract No. GA __________
<PAGE>
                    A.   [ ] Pay shall only include Pay received while an Active
                         Member.

                    NOTE: Including only Pay received while an Active Member may
                    result in additional Contributions needed to satisfy the
                    top-heavy requirements, described in Plan Section 11.04,
                    during any Plan Year in which this Plan is a Top-heavy Plan.

                    B.   [ ] Qualified Nonelective Contributions shall be made
                         only for Nonhighly Compensated Employees.

          c)   [ ] CONTRIBUTIONS FOR PLAN YEARS IN WHICH THE PLAN IS AMENDED. We
               elect the option of amending the Plan to provide a Qualified
               Nonelective Contribution to satisfy the ADP Test Safe Harbor for
               a Plan Year.

          d)   [ ] PLAN IS AMENDED. (Only available if (c) above is selected.)
               The Plan is amended to provide a Qualified Nonelective
               Contribution for the Plan Year

               beginning ___________________________________. (These
               Contributions in excess of the amount needed to satisfy the ADP
               Test Safe Harbor may be used to satisfy the ACP Test, if
               applicable.) These Contributions are 100% vested and subject to
               the distribution restrictions of Code Section 401(k) when made.
               (See Plan Section 5.04.)

               i)   The amount of our Qualified Nonelective Contributions for
                    such Plan Year

                    shall be equal to ____% (Must be at least 3%.) of Pay for
                    the Plan Year for persons who were Active Members at any
                    time during the Plan Year, unless otherwise specified in A
                    and B below. (The Pay used for these Contributions is not
                    necessarily the same as Annual Pay defined in Item N. Select
                    any that apply.)

                    A.   [ ] Pay shall only include Pay received while an Active
                         Member.

                    NOTE: Including only Pay received while an Active Member may
                    result in additional Contributions needed to satisfy the
                    top-heavy requirements, described in Plan Section 11.04,
                    during any Plan Year in which this Plan is a Top-heavy Plan.

                    B.   [ ] Qualified Nonelective Contributions shall be made
                         only for Nonhighly Compensated Employees.

     9)   [ ] 401(k) SIMPLE. (Only available if the Plan uses a calendar year
          Plan Year, you are an Eligible Employer, as defined in Plan Section
          3.09, and the exclusive plan requirement of (a)(1)(ii) of Plan Section
          3.09 is met. Cannot use if 401(k) Safe Harbor Plan.) We elect to have
          the 401(k) SIMPLE provisions described in Plan

          Section 3.09 apply to the Plan effective ___________________________.

          An amendment to have 401(k) SIMPLE provisions no longer apply is
          effective the first January 1 following the date the amendment is
          adopted.

                                       16

                                              Annuity Contract No. GA __________
<PAGE>
          NOTE: See Plan Section 3.09 for 401(k) SIMPLE provisions. If this is a
          new plan, the Effective Date (Item D) and the date in (9) above must
          be on or before October 1. Future Plan Years must begin on January 1.
          If this is a restatement (or amendment) adding this provision, the
          date in (9) above will be the same as the Restatement Date (or
          effective date of the amendment) which must be on a January 1 which is
          the first day of a Plan Year and future Plan Years must begin on a
          January 1. Such restatement (or amendment) must be adopted before the
          January 1 on which the provisions become effective. Elective Deferral
          Contributions and Rollover Contributions will be the only
          contributions reflected in the Adoption Agreement. Other Contributions
          shall only be permitted as specified in Plan Section 3.09. The Member
          may change the elective deferral agreement on any date. No selections
          can be made in (4), (5), or (6) above. Elective Deferral Contributions
          will be subject to the $6,000 (as adjusted) annual limit of Code
          Section 401(k)(11).

P.   [X] MATCHING CONTRIBUTIONS. (Cannot select if ADP Test Safe Harbor is
     satisfied using Qualified Matching Contributions.) Any percentage
     determined by us shall apply to all eligible persons for the entire Plan
     Year. (Select (1), (2), or (3).)

     1)   [ ] STATED MATCH. We shall make Matching Contributions. The percentage
          of Elective Deferral Contributions matched is _____%.

     2)   [ ] STATED TIERED MATCH. We shall make Matching Contributions in an
          amount equal to (Complete (a) through (d). For example: 100% of
          Elective Deferral Contributions which are not over 3% of Pay, plus 50%
          of Elective Deferral Contributions which are over 3% but are not over
          5% of Pay.)

          a)   _____% of Elective Deferral Contributions which are not over

          b)   _____% of Pay, plus (First limit on Elective Deferral
               Contributions.)

          c)   _____% (Must be less than (a).) of Elective Deferral
               Contributions which are over the percentage of Pay specified in
               (b) but are not over

          d)   _____% (Must be more than (b).) of Pay. (Second limit on Elective
               Deferral Contributions.)

          NOTE: If satisfying ACP Test Safe Harbor, must complete (b) with a
          percentage less than 6% and (d) with a percentage not more than 6%.

     3)   [X] DISCRETIONARY MATCH. (If selected and Plan is satisfying ACP Test
          Safe Harbor, (b) must be selected.) We may make a discretionary
          Matching Contribution. The percentage of Elective Deferral
          Contributions matched, if any, shall be a percentage as determined by
          us. (Select any that apply.)

          a)   [ ] We shall make a discretionary Matching Contribution. The
               percentage of Elective Deferral Contributions matched shall be at
               least _____%.

                                   17

                                              Annuity Contract No. GA __________
<PAGE>
          b)   [ ] If we make a discretionary Matching Contribution, the
               percentage of Elective Deferral Contributions matched shall not
               be more than _____%. (If satisfying ACP Test Safe Harbor, must
               complete with a percentage not more than 100%.)

     4)   [ ] LIMIT ON ELECTIVE DEFERRALS MATCHED. (Must select if (1) or (3)
          above is used and satisfying ACP Test Safe Harbor. Cannot use with (2)
          above. Limit could help pass the ADP and ACP Tests for non-401(k) Safe
          Harbor Plans.) Elective Deferral Contributions which are over the
          percentage of Pay below won't be matched. (Select (a) or (b).)

          a)   [ ] _____% of Pay. (If satisfying ACP Test Safe Harbor, must
               complete with a percentage not more than 6% (not more than 4% if
               (3) above is selected).)

          b)   [ ] A percentage determined by us. (Select any that apply. Must
               select (ii) if satisfying ACP Test Safe Harbor.)

               i)   [ ] The percentage shall be at least _____%.

               ii)  [ ] The percentage shall not be more than _____%. (If
                    satisfying ACP Test Safe Harbor, must complete with a
                    percentage not more than 6% (not more than 4% if (3) above
                    is selected).)

     5)   CALCULATION PERIOD. Matching Contributions are calculated based on
          Elective Deferral Contributions and Pay for the period specified
          below. (Refers to calculation of the amount of Matching Contribution,
          not when contributed. Select (a), (b), (c), or (d).)

          a)   [ ] PAY PERIOD. Matching Contributions shall be made for all
               persons who were Active Members at any time during that pay
               period.

          b)   [ ] PAY PERIODS ENDING WITH OR WITHIN EACH MONTH. Matching
               Contributions shall be made for all persons who were Active
               Members at any time during the month.

          c)   [ ] PAY PERIODS ENDING WITH OR WITHIN EACH PLAN-YEAR QUARTER.
               Matching Contributions shall be made for all persons who were
               Active Members at any time during the Plan-year Quarter.

          d)   [X] PLAN YEAR. Matching Contributions shall be made for all
               persons who were Active Members at any time during the Plan Year,
               unless otherwise specified in (i) below.

               i)   [X] (Cannot use if satisfying ACP Test Safe Harbor.)
                    Matching Contributions shall be made for persons meeting the
                    requirements in Item R.

                                       18

                                              Annuity Contract No. GA __________
<PAGE>
     6)   [X] ADDITIONAL MATCH. (Only available if (1) or (3) above is selected.
          Cannot use if satisfying ACP Test Safe Harbor.) We may make additional
          Matching Contributions if the total Matching Contributions determined
          below are greater than the amount of Matching Contributions determined
          in (1) or (3) above for the Plan Year. Additional Matching
          Contributions, if any, shall be made for all persons who were Active
          Members at any time during the Plan Year, unless otherwise specified
          in (a) below.

          a)   [X] Additional Matching Contributions shall be made for persons
               meeting the requirements in Item R.

          NOTE: If Item R is not active at any time during the plan year,
          selecting (a) will require testing to determine if the
          nondiscrimination requirement of Code Section 401(a)(4) is met, unless
          (5)(d)(i) above is also selected.

          Total Matching Contributions for the Plan Year shall be a percentage
          of Elective Deferral Contributions and shall be calculated based on
          Elective Deferral Contributions and Pay for the Plan Year. The
          percentage shall be determined by us. If (1) above is selected, the
          percentage determined must be equal to or greater than the percentage
          specified in (1). If (3) above is selected, the percentage determined
          must be equal to or greater than the percentage determined in (3).

          If (4) above is selected, Elective Deferral Contributions which are
          over a percentage of Pay won't be matched. The percentage is the
          percentage specified in (4)(a), determined in (4)(b), or a greater
          percentage as determined by us.

          The amount of additional Matching Contributions, if any, shall be
          calculated by subtracting the Matching Contributions determined in (1)
          or (3) above for the Plan Year from total Matching Contributions for
          the Plan Year.

     7)   [ ] Matching Contributions shall be made only for Nonhighly
          Compensated Employees.

     8)   [ ] QUALIFIED MATCH. (Must be selected if Matching Contributions are
          to be tested in the ADP Test for a non-401(k) Safe Harbor Plan.)
          Matching Contributions are Qualified Matching Contributions. These
          Contributions are 100% vested and subject to the distribution
          restrictions of Code Section 401(k) when made. (See Plan Section
          5.04.)

     9)   [ ] DOLLAR LIMIT. (Cannot use if satisfying ACP Test Safe Harbor.)
          Matching Contributions for a person shall not be more than $____ for
          the Plan Year.

Q.   OTHER EMPLOYER CONTRIBUTIONS AND FORFEITURES.
     NOTE: If more than one Employer Contribution is selected in this Item Q,
     the requirements to receive each Contribution selected should be the same.
     Providing different requirements will require testing to determine if the
     nondiscrimination requirement of Code Section 401(a)(4) is met. For
     example, a Qualified Nonelective Contribution made to each person who is an
     Active Member on the last day of the pay period and a Discretionary
     Contribution allocated to each person who was an Active Member at any time
     during the Plan Year will require nondiscrimination testing. If the ADP
     Test Safe Harbor is satisfied using Qualified Nonelective Contributions,
     Item O(8)(b)(ii) or (c), the Additional Contributions and Discretionary
     Contributions selected under this item should be made for or allocated to
     each person who is an Active Member at any time during the Plan Year to
     avoid nondiscrimination testing.

                                       19

                                              Annuity Contract No. GA __________
<PAGE>
     1)   [ ] QUALIFIED NONELECTIVE CONTRIBUTIONS. (Cannot select if ADP Test
          Safe Harbor is satisfied using Qualified Nonelective Contributions for
          all Plan Years, Item O(8)(b)(ii). If this is a 401(k) Safe Harbor Plan
          using Qualified Matching Contributions to satisfy the ADP Test Safe
          Harbor, these Contributions may be used to satisfy the ACP Test, if
          applicable. These Contributions may be tested in the ADP or ACP Test
          for a non-401(k) Safe Harbor Plan.) These Contributions are 100%
          vested and subject to the distribution restrictions of Code Section
          401(k) when made. (See Plan Section 5.04. Select at least one of (a),
          (b), (c), or (e). Only one of (a), (b), or (c) may be selected. Select
          (d), if applicable.)

          a)   [ ] SET AMOUNT. (Only available if Item O(8)(c) is not selected.)
               We shall make Qualified Nonelective Contributions equal to the
               following: (Select (i) or (ii).)

               i)   [ ] PAY FORMULA. An amount equal to (Select one.)

                    A.   [ ] ____% of Pay for the pay period for each person who
                         is an Active Member on the last day of that period.

                    B.   [ ] ____% of Annual Pay for the Plan Year for persons
                         who meet the requirements in Item R.

                    C.   [ ] ____% of Annual Pay for the Plan Year for persons
                         who were Active Members at any time during the Plan
                         Year.

               ii)  [ ] SERVICE FORMULA. An amount equal to (Select one.)

                    A.   [ ] $_____ for the pay period for each person who is an
                         Active Member on the last day of that period.

                    B.   [ ] $_____ for the Plan Year for persons who meet the
                         requirements in Item R.

                    C.   [ ] $_____ for the Plan Year for persons who were
                         Active Members at any time during the Plan Year.

          b)   [ ] DISCRETIONARY, PAY FORMULA. (Only available if Item O(8)(c)
               is not selected.) Qualified Nonelective Contributions may be made
               for each Plan Year in an amount determined by us. The amount
               allocated to each eligible person shall be equal to our Qualified
               Nonelective Contributions multiplied by the ratio of such
               person's Annual Pay for the Plan Year to the total Annual Pay of
               all such persons. The Qualified Nonelective Contributions shall
               be allocated to each person meeting the requirements in Item R,
               unless otherwise specified in (i) or (ii) below.

               i)   [ ] The Qualified Nonelective Contributions shall be
                    allocated to each person who was an Active Member at any
                    time during the Plan Year.

               ii)  [ ] The Qualified Nonelective Contributions shall be
                    allocated to each person who is an Active Member on the last
                    day of the Plan Year.

                                       20

                                              Annuity Contract No. GA __________
<PAGE>
          c)   [ ] DISCRETIONARY, SAME DOLLAR AMOUNT. (Only available if Item
               0(8)(c) is not selected.) Qualified Nonelective Contributions may
               be made for each Plan Year in an amount determined by us. The
               same dollar amount shall be allocated to each eligible person,
               subject to applicable limits of Plan Section 3.06. The Qualified
               Nonelective Contributions shall be allocated to each person
               meeting the requirements in Item R, unless otherwise specified in
               (i) or (ii) below.

               i)   [ ] The Qualified Nonelective Contributions shall be
                    allocated to each person who was an Active Member at any
                    time during the Plan Year.

               ii)  [ ] The Qualified Nonelective Contributions shall be
                    allocated to each person who is an Active Member on the last
                    day of the Plan Year.

          d)   [ ] (Only available if (a), (b), or (c) is selected above.)
               Qualified Nonelective Contributions in (a), (b), or (c) above
               shall be made only for, or allocated only to, Nonhighly
               Compensated Employees, unless otherwise specified in (i) below.

               i)   [ ] (Only available if (a)(i)A and (a)(ii)A above are not
                    selected.) The Qualified Nonelective Contributions shall be
                    made only for, or allocated only to, the Nonhighly
                    Compensated Employees whose Annual Pay for the Plan Year is
                    not over $ _____.

          e)   [ ] DISCRETIONARY, BOTTOM UP. (Only available if Item K(2)(a) is
               selected and Items O(8)(b)(i) is not selected.) Qualified
               Nonelective Contributions may be made for each Plan Year in an
               amount determined by us. If item O(8)(c) is selected, these
               Qualified Nonelective Contributions may only be made for Plan
               Years in which the plan is not so amended. If (a), (b), or (c)
               above are selected, these Qualified Nonelective Contributions are
               in addition to those specified in (a), (b), or (c). If the Plan
               is treated as separate plans because it is mandatorily
               disaggregated under the regulations of Code Section 401(k), a
               separate Qualified Nonelective Contribution may be determined for
               each separate plan.

               These Qualified Nonelective Contributions may be used to reduce
               the Excess Aggregate Contributions or Excess Contributions, as
               defined in Plan Section 3.07. Such Contributions shall be
               allocated first to the eligible person under the Plan (or
               separate plan) with the lowest Annual Pay for the Plan Year, then
               to the eligible person under the Plan (or separate plan) with the
               next lowest Annual Pay, and so forth, in each case subject to
               applicable limits of Plan Section 3.06. These Qualified
               Nonelective Contributions shall be allocated only to Nonhighly
               Compensated Employees who meet the requirements in Item R, unless
               otherwise specified in (i) or (ii) below.

               i)   [ ] These Qualified Nonelective Contributions shall be
                    allocated only to Nonhighly Compensated Employees who were
                    Active Members at any time during the Plan Year.

               ii)  [ ] These Qualified Nonelective Contributions shall be
                    allocated only to Nonhighly Compensated Employees who are
                    Active Members on the last day of the Plan Year.

                                       21

                                              Annuity Contract No. GA __________
<PAGE>
     2)   [ ] ADDITIONAL CONTRIBUTIONS. We shall make Additional Contributions
          equal to the following: (Select (a) or (b).)

          a)   [ ] PAY FORMULA. An amount equal to (Select (i) or (ii).)

               i)   [ ] _____% of Pay for the pay period for each person who is
                    an Active Member on the last day of that period.

               ii)  [ ] _____% of Annual Pay for the Plan Year for persons who
                    meet the requirements in Item R.

          b)   [ ] SERVICE FORMULA. An amount equal to (Select one.)

               i)   [ ] $_____ for the pay period for each person who is an
                    Active Member on the last day of that period.

               ii)  [ ] $_____ for the Plan Year for persons who meet the
                    requirements in Item R.

               iii) [ ] $_____ for each Hour of Service he has performed during
                    the pay period for each person who was an Active Member
                    during that period. (No contribution for paid nonworking
                    hours, such as vacation.)

               iv)  [ ] $_____ for each Hour of Service credited during the pay
                    period for each person who was an Active Member during that
                    period. (Contribution is made for paid nonworking hours,
                    such as vacation.)

     3)   [X] DISCRETIONARY CONTRIBUTIONS. Discretionary Contributions may be
          made for each Plan Year in an amount determined by us. Discretionary
          Contributions and Forfeitures, if applicable, shall be allocated as of
          the last day of the Plan Year using Annual Pay for the Plan Year. The
          amount allocated shall be equal to the amount determined in (a) or (b)
          below. (Select (a) or (b).)

          a)   [X] PAY FORMULA. Discretionary Contributions and Forfeitures, if
               applicable, shall be allocated as follows:

               STEP ONE: This step one shall only apply in years in which the
               Plan is a Top-heavy Plan, as defined in Plan Section 11.02, and
               the minimum contribution under Plan Section 11.04 is not being
               provided by other contributions to this Plan or another plan of
               ours.

               The allocation in this step one shall be made to each person
               meeting the requirements in Item R and each person who is
               entitled to a minimum contribution under Plan section 11.04. Each
               such person's allocation shall be an amount equal to
               Discretionary Contributions and Forfeitures, if applicable,
               multiplied by the ratio of such person's Annual Pay to the total
               Annual Pay of all such persons. Such amount shall not exceed 3%
               of such person's Annual Pay. The allocation for any person who
               does not meet the requirements in Item R shall be limited to the
               amount necessary to fund the minimum contribution.

                                       22

                                              Annuity Contract No. GA __________
<PAGE>
          STEP TWO: The allocation in this step two shall be made to each person
          meeting the requirements in Item R. Each such person's allocation
          shall be equal to any amount remaining after the allocation in step
          one multiplied by the ratio of such person's Annual Pay to the total
          Annual Pay of all such persons.

     b)   [ ] INTEGRATED FORMULA. Subject to the overall permitted disparity
          limits, Discretionary Contributions and Forfeitures, if applicable,
          shall be allocated as follows:

          STEP ONE: This step one shall only apply in years in which the Plan is
          a Top-heavy Plan, as defined in Plan Section 11.02, and the minimum
          contribution under Plan Section 11.04 is not being provided by other
          contributions to this Plan or another plan of ours.

          The allocation in this step one shall be made to each person meeting
          the requirements in Item R and each person who is entitled to a
          minimum contribution under Plan section 11.04. Each such person's
          allocation shall be an amount equal to Discretionary Contributions and
          Forfeitures, if applicable, multiplied by the ratio of such person's
          Annual Pay to the total Annual Pay of all such persons. Such amount
          shall not exceed 3% of such person's Annual Pay. The allocation for
          any person who does not meet the requirements in Item R shall be
          limited to the amount necessary to fund the minimum contribution.

          STEP TWO: This step two shall only apply in years in which step one
          applies. The allocation in this step two shall be made to each person
          meeting the requirements in Item R. Each such person's allocation
          shall be equal to any amount remaining after the allocation in step
          one multiplied by the ratio of such person's Annual Pay over the
          Integration Level to the total Annual Pay over the Integration Level
          of all such persons. Such amount shall not exceed 3% of such person's
          Annual Pay over the Integration Level.

          For purposes of this step two, in the case of any person who has
          exceeded the cumulative permitted disparity limit described below,
          such person's total Annual Pay shall be taken into account and the
          applicable allocation limit for such person shall be 3% of such
          person's total Annual Pay.

          STEP THREE: The allocation in this step three shall be made to each
          person meeting the requirements in Item R. Each such person's
          allocation shall be equal to any amount remaining after the allocation
          in step two multiplied by the ratio of the sum of such person's total
          Annual Pay and his Annual Pay over the Integration Level to the total
          of such sums for all such persons. Such amount shall not exceed an
          amount equal to a percentage (equal to the Maximum Integration Rate)
          of the sum of such person's total Annual Pay and his Annual Pay over
          the Integration Level.

                                       23

                                              Annuity Contract No. GA __________
<PAGE>
          If steps one and two apply, the Maximum Integration Rate minus 3%
          shall be substituted for the Maximum Integration Rate wherever it
          appears in this step three.

          For purposes of this step three, in the case of any person who has
          exceeded the cumulative permitted disparity limit described below, two
          times such person's total Annual Pay shall be taken into account and
          the applicable allocation limit for such person shall be a percentage
          (equal to the Maximum Integration Rate) of two times such person's
          total Annual Pay.

          STEP FOUR: The allocation in this step four shall be made to each
          person meeting the requirements in Item R. Each such person's
          allocation shall be equal to any amount remaining after the allocation
          in step three multiplied by the ratio of such person's Annual Pay to
          the total Annual Pay of all such persons.

          The INTEGRATION LEVEL is the Taxable Wage Base as in effect on the
          latest Yearly Date, unless otherwise specified in (i) or (ii) below.

          i)   [ ] $_____. (Must be less than such Taxable Wage Base.)

          ii)  [ ] ____% of such Taxable Wage Base. (Must be more than 19% and
               less than 100%.)

          The MAXIMUM INTEGRATION RATE shall be determined according to the
          following schedule:

<TABLE>
<CAPTION>
                                              MAXIMUM
               INTEGRATION LEVEL          INTEGRATION RATE
<S>                                       <C>

               100% of TWB                      5.7%

               Less than 100% but more
               than 80% of TWB                  5.4%

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

               Not more than
               20% of TWB                       5.7%
</TABLE>

          "TWB" means the Taxable Wage Base as in effect on the latest Yearly
          Date.

          On any date the portion of the rate of tax under Code Section 3111(a)
          (in effect on the latest Yearly Date) which is attributable to old age
          insurance exceeds 5.7%, such rate shall be substituted for 5.7%. 5.4%
          and 4.3% shall be increased proportionately.

                                       24

                                              Annuity Contract No. GA __________
<PAGE>
               OVERALL PERMITTED DISPARITY LIMITS:

               ANNUAL OVERALL PERMITTED DISPARITY LIMIT: Notwithstanding the
               preceding paragraphs, for any Plan Year any person eligible for
               an allocation under this formula benefits under another qualified
               plan or simplified employee pension, as defined in Code Section
               408(k), maintained by us or any other employer required to be
               aggregated with us under Code Sections 414(b), (c), (m), or (o)
               that provides for permitted disparity (or imputes disparity),
               Discretionary Contributions and Forfeitures, if applicable, shall
               be allocated using only step one, if applicable, and step four.

               CUMULATIVE PERMITTED DISPARITY LIMIT: Effective for Plan Years
               beginning on or after January 1, 1995, the cumulative permitted
               disparity limit for a person is 35 total cumulative permitted
               disparity years. Total cumulative permitted disparity years means
               the number of years credited to the person for allocation or
               accrual purposes under this Plan, any other qualified plan or
               simplified employee pension plan (whether or not terminated) ever
               maintained by us or any other employer required to be aggregated
               with us under Code Sections 414(b), (c), (m), or (o). For
               purposes of determining the person's cumulative permitted
               disparity limit, all years ending in the same calendar year are
               treated as the same year. If the person has not benefited under a
               defined benefit or target benefit plan maintained for any year
               beginning on or after January 1, 1994, the person has no
               cumulative permitted disparity limit.

     4)   FORFEITURES.

          a)   If (3) above is selected, Forfeitures shall be allocated with
               Discretionary Contributions and shall be deemed to be
               Discretionary Contributions, unless otherwise specified in (i)
               below.

               i)   [X] (Cannot use unless Item V(2) is completed.) Forfeitures
                    shall not be allocated with Discretionary Contributions, but
                    shall be used to offset our first Contribution made after
                    the Forfeiture is determined.

          b)   If (3) above is not selected, Forfeitures shall be used to offset
               our first Contribution made after the Forfeiture is determined,
               unless otherwise specified in (i) below.

               i)   [ ] (Cannot use unless (2) above is selected and Item V(2)
                    is completed.) Forfeitures shall not be used to offset our
                    first Contribution, but shall be allocated as of the last
                    day of the Plan Year to those meeting the requirements in
                    Item R using the allocation formula in (3)(a) above, and
                    shall be deemed to be Additional Contributions.

                                       25

                                              Annuity Contract No. GA __________
<PAGE>
R.   NET PROFITS AND CONTRIBUTION REQUIREMENTS.

     1)   Our Contributions shall be made without regard to our current or
          accumulated NET PROFITS, unless otherwise specified in (a) below.

          a)   [ ] (Cannot use if 401(k) Safe Harbor Plan or 401(k) SIMPLE
               Plan.) Our Contributions, in excess of Elective Deferral
               Contributions, shall be made out of our current or accumulated
               Net Profits in excess of Elective Deferral Contributions.

     2)   REQUIREMENTS FOR CONTRIBUTIONS. Our Contributions which are subject to
          the requirements of this Item R and Forfeitures, if applicable, shall
          be made for or allocated to each person who was an Active Member at
          any time during the Plan Year, unless otherwise specified in (a), (b),
          (c), or (d) below. (If annual contributions are subject to these
          requirements (or if Forfeitures are allocated under Item Q(4)(b)(i)),
          (a), (b), (c), or (d) may be selected. Select (e), if applicable.)

          NOTE: Selections may affect testing done to determine if the minimum
          coverage requirement of Code Section 410(b) is met, unless otherwise
          indicated.

          a)   [X] Such amounts shall be made for or allocated to each person
               who was an Active Member at any time during the Plan Year and who
               either is an Active Member on the last day of the Plan Year or
               has more than 500 Hours of Service during the latest Accrual
               Service ending on or before the last day of the Plan Year, unless
               a lesser number of Hours of Service is specified in (i) below.
               (This selection does not affect coverage testing if the Accrual
               Service Period is the Plan Year.)

               i)   [X] Has more than 1 (Up to 499.) Hours of Service.

          b)   [ ] Such amounts shall be made for or allocated to each person
               who is an Active Member on the last day of the Plan Year.

          c)   [ ] Such amounts shall be made for or allocated to each person
               who was an Active Member at any time during the Plan Year and who
               has at least 1,000 Hours of Service during the latest Accrual
               Service Period ending on or before the last day of the Plan Year,
               unless otherwise specified in (i) below.

               i)   [ ] Has at least _____ (Up to 999.) Hours of Service.

          d)   [ ] Such amounts shall be made for or allocated to each person
               who is an Active Member on the last day of the Plan Year and who
               has at least 1,000 Hours of Service during the latest Accrual
               Service Period ending on or before that date, unless otherwise
               specified in (i) below.

               i)   [ ] Has at least ____ (Up to 999.) Hours of Service.

                                       26

                                              Annuity Contract No. GA __________
<PAGE>

            The requirements in (a), (b), (c), or (d) above are modified as
follows:

            e)    [ ] Such amounts shall also be made for or allocated to each
                  person who was an Active Member at any time during the Plan
                  Year and who has retired, become Totally Disabled, or died.

      3)    The ACCRUAL SERVICE PERIOD is the consecutive 12-month period ending
            on the last day of each Plan Year, unless otherwise specified in (a)
            below.

            a)    [ ] (Use only with (2)(a), (c) or (d) above.) The Accrual
                  Service Period is the consecutive 12-month period ending on
                  each _____. (Month and day.)

                  NOTE: Selecting (a) above will require nondiscrimination
                  testing to determine if the nondiscrimination requirement of
                  Code Section 401(a)(4) is met.

      4)    [ ](Cannot use with (1)(a) above.) We may make all or part of our
            annual Contributions before the end of the Plan Year. (Select (a) or
            (b).)

            Such Contributions shall be

            a)    [ ] allocated when made. (Only available if Item Q(1)(b)(ii)
                  and (c)(ii) are not selected, and (2)(a), (b), (c), and (d)
                  above are not selected.)

            b)    [ ] unallocated when made.

S.    CONTRIBUTION MODIFICATIONS.

      CONTRIBUTION LIMITATIONS. The Annual Additions for a Member during a
      Limitation Year shall not be more than the Maximum Permissible Amount.
      (See Plan Sections 3.06 and 11.05.)

      1)    The LIMITATION YEAR is the consecutive 12-month period ending on
            each December 31. (Month and day. Fill in the last day of the
            Limitation Year. Normally, the last day of the Plan Year is used.
            You must use the same limitation year in all your plans.)

      2)    COMPENSATION. (Compensation for the Limitation Year is used to
            determine the limit on Annual Additions. Compensation for the Plan
            Year is used to determine the amount of top-heavy minimum
            contributions.) Compensation for purposes of Plan Section 3.06 is as
            defined therein, under Information Required to be Reported Under
            Code Sections 6041, 6051, and 6052 ("Wages, Tips and Other
            Compensation" box on Form W-2), which is actually paid or made
            available by us, unless otherwise specified in (a) or (b) below.

                                       27

                                              Annuity Contract No. GA __________
<PAGE>
            a)    [ ] 415 Safe-Harbor Compensation as defined in Plan Section
                  3.06.

            b)    [X] Code Section 3401(a) Wages (wages for purposes of income
                  tax withholding) as defined in Plan Section 3.06.

            For years beginning after December 31, 1997, Compensation shall
            include elective contributions. For this purpose, elective
            contributions are elective deferrals (as defined in Code Section
            402(g)(3)) and amounts contributed or deferred by us at the election
            of the Employee which are not includible in the gross income of the
            Employee by reason of Code Section 125, 132(f)(4), or 457.

      3)    MULTIPLE DEFINED CONTRIBUTION PLANS. (This item applies if you or an
            Employer, as defined in Plan Section 3.06, maintain another
            qualified defined contribution plan that is not a Master or
            Prototype Plan in which any Member in this Plan is or was or could
            become a member.) If the Member is covered under another qualified
            defined contribution plan maintained by the Employer, as defined in
            Plan Section 3.06, the provisions of (f) through (k) of Plan Section
            3.06 shall apply as if the other plan were a Master or Prototype
            Plan, unless otherwise specified in (a) below. (Plan Section 3.06
            limits the last Annual Additions.)

            a)    [ ] The method described on the attached page(s) shall be used
                  to limit total Annual Additions to the Maximum Permissible
                  Amount, and shall properly reduce the Excess Amounts, as
                  defined in Plan Section 3.06, in a manner which precludes
                  Employer discretion. (If selected, you will provide the method
                  for limiting Annual Additions on the attached page(s).)

      4)    DEFINED BENEFIT PLAN. (This item applies if you or an Employer, as
            defined in Plan Section 3.06, maintain or ever maintained a
            qualified defined benefit plan in which any Member in this Plan is
            or was or could become a member. If this applies, you will provide
            the method used to satisfy the limitation on the attached page(s).
            No attachment is needed if the Effective Date (Restatement Date or
            amendment effective date, if applicable) is on or after the first
            Limitation Year beginning on or after January 1, 2000.) If the
            Member is or has ever been a member in a qualified defined benefit
            plan maintained by the Employer, as defined in Plan Section 3.06,
            the method described on the attached page(s) shall be used to
            satisfy the 1.0 limitation of Code Section 415, in a manner which
            precludes Employer discretion. This limitation shall not apply for
            Limitation Years beginning on or after January 1, 2000.

      5)    [ ] OTHER LIMITS. (Cannot use if 401(k) Safe Harbor Plan or 401(k)
            SIMPLE Plan.) The amount of our Contributions for any (Select (a) or
            (b).)

            a)    [ ] Plan Year

            b)    [ ] Limitation Year

                                       28

                                              Annuity Contract No. GA __________
<PAGE>
            made for or allocated to a person shall not be more than (Select at
            least one.)

            c)    [ ] $_____ (Up to the current Defined Contribution Dollar
                  Limit defined in Plan Section 3.06.)

            d)    [ ] _____% (Up to 25%.) of his Annual Pay for the Plan
                  Year/Compensation for the Limitation Year.

            NOTE: If both (c) and (d) are selected, contributions shall be no
            more than the lesser of (c) and (d).

      TOP-HEAVY PLAN REQUIREMENTS. The amount and allocation of Contributions
      shall be subject to the provisions of Article XI of the Basic Plan in Plan
      Years when this is a Top-heavy Plan, as defined in Plan Section 11.02.
      Special minimum and maximum contribution provisions will apply in such
      years.

      6)    [ ] MULTIPLE PLANS. (Use this item to specify which plan will
            provide the minimum contribution or benefit for members who are
            covered under this Plan and any other plan or plans of yours. If
            selected, you must provide wording on the attached page(s).) The
            method described on the attached page(s) shall be used to meet the
            minimum contribution and benefit requirements in Plan Years when
            this is a Top-heavy Plan, in a manner which precludes Employer
            discretion.

      7)    PRESENT VALUE: (Applicable if Aggregation Group, as defined in Plan
            Section 11.02, contains a defined benefit plan. The interest and
            mortality in this item must match the interest and mortality used
            for this purpose in such defined benefit plan.) For purposes of
            establishing Present Value, as defined in Plan Section 11.02, of
            benefits under a defined benefit plan to compute the Top-heavy
            Ratio, as defined in Plan Section 11.02, any benefit shall be
            discounted only for 7 1/2% interest and mortality according to the
            1971 Group Annuity Table (Male) without the 7% margin but with
            projection by Scale E from 1971 to the later of (i) 1974, or (ii)
            the year determined by adding the age to 1920, and wherein for
            females the male age six years younger is used, unless otherwise
            specified in (a) and (b) below.

            a)    [ ] Interest rate _____%.

            b)    [ ] Mortality table:__________________________________________

T.    VOLUNTARY CONTRIBUTIONS AND ROLLOVER CONTRIBUTIONS.

      1)    VOLUNTARY CONTRIBUTIONS are not permitted, unless otherwise
            specified in (a) below.

            a)    [ ] (If selected, the Plan is subject to an ACP Test even if
                  the Plan satisfies the ACP Test Safe Harbor.) Voluntary
                  Contributions are permitted. (Select any that apply.)

                  i)    [ ] % of Pay is the minimum Voluntary Contribution.

                                       29

                                              Annuity Contract No. GA __________
<PAGE>
                  ii)   [ ] Voluntary Contributions must be a whole percentage
                        of Pay.

                  iii)  [ ] % of Pay is the maximum Voluntary Contribution.

      2)    ROLLOVER CONTRIBUTIONS are permitted, unless otherwise specified in
            (a) below.

            a)    [ ] Rollover Contributions are not permitted.

U.    INVESTMENTS.

      1)    The Plan does not have a Trust Agreement in effect, unless otherwise
            specified in (a) below.

            a)    [X] TRUST AGREEMENT. The Plan has a Trust Agreement. (Select
                  at least one. Cannot select (ii) if (i) is selected. Cannot
                  select (iv) if (iii) is selected.)

                  i)    [ ] We establish the Discretionary Trust Agreement
                        (Attachment A of the Basic Plan).

                  ii)   [ ] We establish the Corporate Directed Trust Agreement
                        (Attachment B of the Basic Plan).

                  iii)  [ ] We establish the Corporate Custodial Trust Agreement
                        (Attachment C of the Basic Plan).

                  iv)   [ ] We establish the Passive Trust Agreement (Attachment
                        D of the Basic Plan).

                  v)    [X] We establish the Trustar(SM) Retirement Services
                        Directed Trust Agreement (Attachment E of the Basic
                        Plan).

      2)    INVESTMENT DIRECTION. Subject to the provisions of Article IV of the
            Basic Plan, the Annuity Contract, and if applicable, the Trust
            Agreement, the investment of a Member's Account shall be directed by
            (Select one.)

            a)    [X] the Member for all Contributions.

            b)    [ ] us for all Contributions.

            c)    [ ] the Member for Elective Deferral Contributions, Member
                  Contributions, and Rollover Contributions. Us for Employer
                  Contributions other than Elective Deferral Contributions.

            d)    [ ] the Member for Member Contributions and Rollover
                  Contributions. Us for Employer Contributions including
                  Elective Deferral Contributions.

                                       30

                                              Annuity Contract No. GA __________
<PAGE>
      3)    LOANS. Loans to a Member are not permitted, unless otherwise
            specified in (a) below.

            a)    [ ] (Only available if (1)(a) above is selected and the
                  Trustee agrees to hold the promissory note.) Loans are
                  available to a Member subject to the provisions of Plan
                  Section 5.06.

                  i)    The Loan Administrator(s) is/are: (Fill in the person(s)
                        or position(s) authorized to administer the Member loan
                        program. Principal Life Insurance Company cannot be
                        named.)
                        ________________________________________________________

                        ________________________________________________________

                  ii)   [ ] The minimum amount of any loan is $_________. (Up to
                        $1,000.)

                  iii)  [ ] The maximum amount of any loan is the lesser of 50%
                        of the Member's Vested Account, reduced by any
                        outstanding loan balance or

                        $_____ (Up to $50,000.), reduced by the highest
                        outstanding loan balance during the one-year period
                        ending on the day before the loan is made.

                        NOTE: If not selected, the maximum is the lesser of (i)
                        50% of the Member's Vested Account, reduced by any
                        outstanding loan balance or (ii) $50,000, reduced by the
                        highest outstanding loan balance during the one- year
                        period ending on the day before the loan is made.

                  iv)   The number of outstanding loans for a Member shall be
                        limited to one, unless otherwise specified in A below.

                        A.    [ ] The number shall be limited to_________. (Up
                              to 5.)

                  v)    The number of loans approved for a Member in any
                        12-month period shall be limited to one, unless
                        otherwise specified in A below.

                        A.    [ ] The number shall be limited to_________. (Up
                              to 5.)

                  vi)   The term of the loan shall be limited to five years,
                        unless otherwise specified in A below.

                        A.    [ ] The term of the loan shall not be limited to
                              five years for the purchase of a Member's
                              principal residence.

                                       31

                                              Annuity Contract No. GA __________
<PAGE>
      4)    LIFE INSURANCE coverage is not provided under this Plan, unless
            otherwise specified in (a) below.

            a)    [ ] (Only available if (1)(a)(i), (ii), or (iv) above is
                  selected.) Subject to the limits and provisions of Plan
                  Section 4.02, an Active Member may elect to have part of his
                  Account applied to purchase life insurance coverage on his
                  life.

      5)    QUALIFYING EMPLOYER SECURITIES. Investment in Qualifying Employer
            Securities is not available, unless otherwise specified in (a)
            below.

            a)    [ ] (Only available if (1)(a)(i), (ii), (iii), or (v) above is
                  selected.) Investment in Qualifying Employer Securities is
                  allowed.

                  i)    The Member's Account resulting from the following
                        Contributions may be invested in Qualifying Employer
                        Securities: (Select at least one.)

                        A.    [ ] Elective Deferral Contributions

                        B.    [ ] Employer Contributions other than Elective
                              Deferral Contributions

                        C.    [ ] Member Contributions and Rollover
                              Contributions

                  ii)   Voting rights for Qualifying Employer Securities will be
                        passed through to Members and the Members will be
                        allowed to direct the voting rights of Qualifying
                        Employer Securities for any matter put to the vote of
                        the shareholders, unless otherwise specified in A, B, or
                        C below.

                        A.    [ ] The Members will be allowed to direct the
                              voting rights for Significant Corporate Events
                              only. The Employer (or the Named Fiduciary or the
                              Investment Manager as designated by the Employer)
                              will have the voting rights for all other matters,
                              unless otherwise specified in (1) below.

                              1)    [ ] (Only available if (1)(a)(i) or (ii)
                                    above is selected.) The Trustee will have
                                    the voting rights for all other matters.

                        B.    [ ] The Employer (or the Named Fiduciary or the
                              Investment Manager as designated by the Employer)
                              will have the voting rights for any matter put to
                              the vote of the shareholders.

                        C.    [ ] (Only available if (1)(a)(i) or (ii) above is
                              selected.) The Trustee will have the voting rights
                              for any matter put to the vote of the
                              shareholders.

                                       32

                                              Annuity Contract No. GA __________
<PAGE>
                  iii)  Tender rights or exchange offers for Qualifying Employer
                        Securities will be passed through to the Members, unless
                        otherwise specified in A or B below.

                        A.    [ ] Tender rights or exchange offers for
                              Qualifying Employer Securities will be determined
                              by the Employer (or the Named Fiduciary or the
                              Investment Manager as designated by the Employer).

                        B.    [ ] (Only available if (1)(a)(i) or (ii) above is
                              selected.) Tender rights or exchange offers for
                              Qualifying Employer Securities will be determined
                              by the Trustee.

                  iv)   The optional forms of distribution provided in Plan
                        Section 6.01 or 6A.01, whichever applies, shall include
                        both a single sum payment and a distribution in kind for
                        that portion of a Member's Vested Account which is held
                        in the Qualifying Employer Securities Fund, unless
                        otherwise specified in A or B below.

                        A.    [ ] No distribution in kind is permitted.

                        B.    [ ] No single sum payment is permitted.

V.    VESTING PERCENTAGE is used to determine the nonforfeitable percentage of a
      Member's Account resulting from our Contributions.

      The Vesting Percentage for a Member who is an Employee on or after the
      date he reaches Normal Retirement Age or Early Retirement Age shall be
      100%. The Vesting Percentage for a Member who is an Employee on the date
      he becomes Totally Disabled or dies shall be 100%.

      1)    FULLY VESTED CONTRIBUTIONS. Elective Deferral Contributions,
            Qualified Matching Contributions, and Qualified Nonelective
            Contributions are 100% vested. The following Employer
            Contribution(s) are also 100% vested at all times. (Select any that
            apply.)

            a)    [ ] Matching Contributions

            b)    [ ] Additional Contributions

            c)    [ ] Discretionary Contributions

                                       33

                                              Annuity Contract No. GA __________
<PAGE>
      2)    A Member's Account resulting from our Contributions which are not
            100% vested when made is subject to the vesting schedule selected
            below. (Select (a), (b), (c), (d), or (e) if some Employer
            Contributions are not 100% vested. If (e) is selected, fill in
            percentages.)

<TABLE>
<CAPTION>
            VESTING SERVICE                VESTING PERCENTAGE

                                 (a)      (b)     (c)      (d)      (e)
                                 [ ]      [ ]     [ ]      [ ]      [ ]
<S>                              <C>      <C>     <C>      <C>      <C>
             Less than 1           0        0       0        0        0
                                                                    ---
                  1                0        0       0        0       20
                                                                    ---
                  2                0       20       0        0       40
                                                                    ---
                  3              100       40       0       20       60
                                                                    ---
                  4                        60       0       40       80
                                                                    ---
                  5                        80     100       60      100
                                                                    ---
                  6                       100               80
                                                                    ---
                  7                                        100
                                                                    ---
</TABLE>

            NOTE: The schedule in (e) must provide full (100%) vesting after 5
            years of Vesting Service or must at all times be as great as the
            Vesting Percentage which the schedule in (d) would provide.

            A Member's Vesting Percentage determined above shall never be
            reduced in later years. If this Plan is or ever has been a Top-heavy
            Plan, the minimum vesting provisions of Plan Section 11.03 shall
            apply.

      3)    TOP-HEAVY VESTING. A Member's Account resulting from additional
            Employer Contributions made to satisfy the minimum contribution
            requirements of Plan Section 11.04 shall be subject to the vesting
            schedule selected below. (Select (a), (b), or (c) if the Plan is not
            a 401(k) SIMPLE Plan and does not allow any Employer Contributions
            other than Elective Deferral Contributions, Qualified Matching
            Contributions, and Qualified Nonelective Contributions.)

<TABLE>
<CAPTION>
            VESTING SERVICE                VESTING PERCENTAGE
                                   (a)       (b)       (c)
                                   [ ]       [ ]       [ ]
<S>                                <C>     <C>         <C>
              Less than 1            0         0       100
                  1                  0         0
                  2                 20         0
                  3                 40       100
                  4                 60
                  5                 80
                  6                100
</TABLE>

                                       34

                                              Annuity Contract No. GA __________
<PAGE>
W.    VESTING SERVICE, subject to the provisions of Plan Section 1.02, shall be
      determined as follows: (Select (1) or (2) if some Employer Contributions
      are not 100% vested, if Item V(3)(a) or (b) is completed, or if Early
      Retirement Age is based on Vesting Service.)

      1)    [ ] ELAPSED TIME METHOD. Vesting Service is the total of an
            Employee's countable Periods of Service without regard to Hours of
            Service.

      2)    [X] HOURS METHOD. A year of Vesting Service is a Vesting Service
            Period in which an Employee has at least 1,000 Hours of Service,
            unless otherwise specified in (a) below.

            a)    [ ] _____ (Up to 999.) Hours of Service.

            b)    A VESTING SERVICE PERIOD is the consecutive 12-month period
                  ending on the last day of each Plan Year, unless otherwise
                  specified in (i) or (ii) below.

                  i)    [ ] The consecutive 12-month period ending on each
                        ____________. (Month and day.)

                  ii)   [ ] (Vesting Service Period changes.) The consecutive
                        12-month period ending on

                        A.    each _________________ through

                        B.    _________________________ and

                        C.    each following ___________________. (Complete A
                              using month and day, B using the same month and
                              day as in A and the calendar year in which the
                              last day of the last period ending on this date
                              falls, and C using the month and day on which the
                              new period ends.)

            c)    A VESTING BREAK, when the hours method is used, is a Vesting
                  Service Period in which an Employee is credited with not more
                  than one-half of the Hours of Service required for a year of
                  Vesting Service, unless otherwise specified in (i) below.

                  i)    [ ] ____________ or fewer Hours of Service. (Fill in up
                        to 500 hours but less than hours required for a year of
                        Vesting Service.)

NOTE: If the hours method is used, any date completed in (3), (4), or (5) below
      should be the first day of a Vesting Service Period. If the first day of
      such period is not used, service during the period in which the date
      occurs shall not be excluded because of these modifications. If both (3)
      and (5) are selected, the date in (5) must be before the date in (3). (3)
      and (5) cannot be used with (4). If the hours method is used and (6) is
      selected, service during the period in which the Employee attains the age
      completed in (6) shall not be excluded because of that modification.

                                       35

                                              Annuity Contract No. GA __________
<PAGE>
      VESTING MODIFICATIONS:

      3)    [ ] Service before ______________________ is the total of an
            Employee's countable service with us, expressed in whole years and
            fractional parts of a year (counting a partial month as a complete
            month).

            NOTE: If selected, fill in a date on or before the date the Plan
            became subject to ERISA. A new plan becomes subject to ERISA on its
            Effective Date.

      4)    [ ] Service before ______________________ shall be determined under
            the provisions of the (Prior) Plan in effect on the day before that
            date.

            NOTE: If selected, fill in a date after the Effective Date.

      5)    [ ] Service before ______________________ shall not be counted.

            NOTE: If selected, fill in a date on or before the date the Plan
            became subject to ERISA. A new plan becomes subject to ERISA on its
            Effective Date.

      6)    [ ] Service before an Employee attains age _________ (Up to 18.)
            shall not be counted.

X.    EQUIVALENCIES. Hours of Service shall be determined on the basis of actual
      Hours of Service for which an Employee is paid or entitled to payment,
      unless otherwise specified in (1), (2), or (3) below.

      1)    [ ] DAYS. On the basis of days worked. An Employee shall be credited
            with 10 Hours of Service for each day in which he would otherwise be
            credited with at least one Hour of Service.

      2)    [ ] WEEKS. On the basis of weeks worked. An Employee shall be
            credited with 45 Hours of Service for each week in which he would
            otherwise be credited with at least one Hour of Service.

      3)    [ ] MONTHS. On the basis of months worked. An Employee shall be
            credited with 190 Hours of Service for each month in which he would
            otherwise be credited with at least one Hour of Service.

      NOTE: If selected, the equivalency shall be used for all Employees.

                                       36

                                              Annuity Contract No. GA __________
<PAGE>
Y.    WITHDRAWAL BENEFITS.

      1)    VOLUNTARY. A Member may withdraw any part of his Vested Account
            resulting from Voluntary Contributions.

            A Member may make only two such withdrawals in any 12-month period,
            unless otherwise specified in (a) or (b) below.

            a)    [ ] A Member may make such a withdrawal at any time.

            b)    [ ] A Member may make only _____ such withdrawal(s) in any
                  12-month period.

      2)    ROLLOVER. A Member may withdraw any part of his Vested Account
            resulting from Rollover Contributions.

            A Member may make only two such withdrawals in any 12-month period,
            unless otherwise specified in (a) or (b) below.

            a)    [ ] A Member may make such a withdrawal at any time.

            b)    [X] A Member may make only 1 such withdrawal(s) in any
                  12-month period.

      3)    [X] 401(k) HARDSHIP. Unless otherwise specified in (a) below, a
            Member may withdraw any part of his Vested Account resulting from
            Elective Deferral Contributions, Matching Contributions (other than
            Qualified Matching Contributions), Additional Contributions, and
            Discretionary Contributions in the event of undue financial
            hardship. Withdrawals from the Member's Account resulting from
            Elective Deferral Contributions shall be limited to the amount of
            the Member's Elective Deferral Contributions (and earnings thereon
            accrued as of December 31, 1988). The withdrawal is subject to the
            provisions of Plan Section 5.05.

            a)    [ ] Such withdrawal shall be limited to the amount of the
                  Member's Elective Deferral Contributions (and earnings thereon
                  accrued as of December 31, 1988).

      4)    [X] AGE 59 1/2. A Member may withdraw any part of his Vested Account
            resulting from Elective Deferral Contributions, Matching
            Contributions, Qualified Nonelective Contributions, Additional
            Contributions, and Discretionary Contributions any time after he
            attains age 59 1/2.

            A Member may make only two such withdrawals in any 12-month period,
            unless otherwise specified in (a) or (b) below.

            a)    [ ] A Member may make such a withdrawal at any time.

            b)    [ ] A Member may make only _______ such withdrawal(s) in any
                  12-month period.

                                       37

                                              Annuity Contract No. GA __________
<PAGE>
      5)    [ ] FIVE YEARS AS AN ACTIVE MEMBER. A Member may withdraw any part
            of his Vested Account resulting from Matching Contributions (other
            than Qualified Matching Contributions), Additional Contributions,
            and Discretionary Contributions at any time after he has been an
            Active Member for at least five years.

            NOTE: A Member's earliest Entry Date shall be used to determine his
            eligibility for such a withdrawal.

            A Member may make only two such withdrawals in any 12-month period,
            unless otherwise specified in (a) or (b) below.

            a)    [ ] A Member may make such a withdrawal at any time.

            b)    [ ] A Member may make only _______________ such withdrawal(s)
                  in any 12-month period.

      NOTE: Withdrawals are subject to the distribution of benefits provisions
      of Article VI or VIA of the Basic Plan, whichever applies.

Z.    RETIREMENT AND THE START OF BENEFITS.

      1)    NORMAL RETIREMENT AGE is the age at which the Member's Account shall
            become nonforfeitable if he is an Employee. A Member's Normal
            Retirement Age is age 65, unless otherwise specified in (a) or (b)
            below.

            a)    [ ] Age _______. (Less than 65.)

            b)    [ ] The older of age _______ (Up to 65.) or his age on the
                  (Select (i) or (ii).)

                  i)    [ ] date _____ (Up to 5.) years after the first day of
                        the Plan Year in which his earliest Entry Date occurred.

                  ii)   [ ] earlier of the date _____ (Up to 5.) years after his
                        Hire Date or the date 5 years after the first day of the
                        Plan Year in which his earliest Entry Date occurred.

            The provisions of (b) are modified as follows:

            c)    [ ] A Member's Normal Retirement Age shall not be older than
                  age _____. (Up to 70.)

      2)    START OF RETIREMENT BENEFITS. A Member may choose to have retirement
            benefits begin on or after his Normal Retirement Date and before he
            ceases to be an Employee, unless otherwise specified in (a) below.

            a)    [ ] A Member may not choose to have retirement benefits begin
                  before he ceases to be an Employee.

                                       38

                                              Annuity Contract No. GA __________
<PAGE>
      3)    EARLY RETIREMENT DATE. (Select (a) or (b).)

            a)    [X] Early Retirement Date is the first day of the month before
                  a Member's Normal Retirement Date which he selects for the
                  start of retirement benefits. This day shall be on or after
                  the date the Member ceases to be an Employee and reaches Early
                  Retirement Age. A Member reaches Early Retirement Age on the
                  date the following requirement(s) are met: (Select at least
                  one. A Member's Account is 100% vested if he is an Employee on
                  or after he reaches this age.)

                  i)    [X] He is age 55.

                  ii)   [ ] He has ____ years of Vesting Service.

                  iii)  [ ] He is within ____ years of Normal Retirement Date.

                  iv)   [ ] He has been an Active Member ____ years based on his
                        earliest Entry Date.

            b)    [ ] Early retirement is not permitted.

      4)    VESTED BENEFIT MODIFICATIONS. Plan Section 5.03 permits an Inactive
            Member to elect to start benefits after he ceases to be an Employee.
            The start of benefits is modified as follows: (Select (a) or (b), if
            applicable.)

            a)    [ ] An Inactive Member cannot elect to receive benefit
                  payments from that part of his Vested Account resulting from
                  Elective Deferral Contributions, Matching Contributions,
                  Qualified Nonelective Contributions, Additional Contributions,
                  and Discretionary Contributions before he becomes Totally
                  Disabled (Retirement Date or death, if earlier). A small
                  Vested Account, as defined in Plan Section 10.11, shall be
                  paid earlier in a single sum. (Select (i), if applicable.)

                  i)    [ ] Such restriction shall not apply to that part of an
                        Inactive Member's Vested Account resulting from Elective
                        Deferral Contributions.

            b)    [ ] An Inactive Member cannot elect to receive benefit
                  payments from that part of his Vested Account resulting from
                  Elective Deferral Contributions, Matching Contributions,
                  Qualified Nonelective Contributions, Additional Contributions,
                  and Discretionary Contributions before he has ceased to be an
                  Employee for a period of time (Retirement Date or death, if
                  earlier). Payment of a small Vested Account, as defined in
                  Plan Section 10.11, shall also be delayed. (Select (i), if
                  applicable.)

                  i)    [ ] Such restriction shall not apply to that part of an
                        Inactive Member's Vested Account resulting from Elective
                        Deferral Contributions.

                  The period of time is (Select (ii) or (iii).)

                  ii)   [ ] ____ months. (Up to 60.)

                  iii)  [ ] ____ years. (Up to 5.)

                                       39

                                              Annuity Contract No. GA __________
<PAGE>
      5)    The REQUIRED BEGINNING DATE for a Member who is 5-percent Owner, as
            defined in Plan Section 7.02, is the April 1 of the calendar year
            following the calendar year in which he attains age 70 1/2.

            The Required Beginning Date for any Member who is not a 5-percent
            Owner, as defined in Plan Section 7.02, is the April 1 of the
            calendar year following the later of the calendar year in which he
            attains age 70 1/2 or the calendar year in which he retires, unless
            otherwise specified in (a) below.

            a)    [ ] LATER OF AGE 70 1/2 OR RETIRE FOR BENEFITS ACCRUED AFTER
                  DATE. The Required Beginning Date is the April 1 of the
                  calendar year following the calendar year in which he attains
                  age 70 1/2, except that the Required Beginning Date for
                  benefits accrued after the later of the adoption or effective
                  date of the amendment to the Plan changing the Required
                  Beginning Date is the April 1 of the calendar year following
                  the later of the calendar year in which he attains age 70 1/2
                  or the calendar year in which he retires.

            If (5)(a) is not selected and the Plan previously provided for a
            Required Beginning Date based on age 70 1/2 for all Members, the
            following shall apply to any Member who is not a 5-percent Owner, as
            defined in Plan Section 7.02.

            b)    Any such Member attaining age 70 1/2 in years after 1995 may
                  elect by April 1 of the calendar year following the calendar
                  year in which he attained age 70 1/2 (or by December 31, 1997
                  in the case of a Member attaining age 70 1/2 in 1996) to defer
                  distributions until the calendar year following the calendar
                  year in which he retires, unless otherwise specified in (i)
                  below.

                  i)    [ ] NO DEFERRAL. (Only available if (5)(a) above is not
                        selected.) The Member shall begin receiving
                        distributions by the April 1 of the calendar year
                        following the year in which he attained age 70 1/2 (or
                        by December 31, 1997 in the case of a Member attaining
                        age 70 1/2 in 1996).

            c)    Any such Member attaining age 70 1/2 in years prior to 1997
                  may elect to stop distributions which are not purchased
                  annuities and recommence by the April 1 of the calendar year
                  following the year in which he retires, unless otherwise
                  specified in (i) below.

                  i)    [ ] NO STOPPING. (Only available if (5)(a) above is not
                        selected.) The Member may not elect to stop
                        distributions.

                  If the Member is permitted to stop distributions, there shall
                  be a new Annuity Starting Date upon recommencement, unless
                  otherwise specified in (ii) below.

                  ii)   [ ] NO NEW ANNUITY STARTING DATE. (Only available if
                        (5)(a) and (5)(c)(i) above are not selected.) There
                        shall be no new Annuity Starting Date.

                                       40

                                              Annuity Contract No. GA __________
<PAGE>
      6)    AUTOMATIC ROLLOVER OF SMALL AMOUNTS PAYMENT. If any part of a
            distribution made under Plan Section 10.11 is an Eligible Rollover
            Distribution which is equal to or more than $1000 and for which the
            Distributee has not elected otherwise, such Eligible Rollover
            Distribution shall be rolled over to an Individual Retirement
            Account (IRA) with an affiliate of Principal Life Insurance Company,
            unless otherwise specified in (a) below. (See Plan Section 10.02.)

            a)    [ ] Such Eligible Rollover Distributions shall be paid to the
                  Distributee.

AA.   FORMS OF DISTRIBUTION FOR RETIREMENT BENEFITS.

      1)    OPTIONS. The options available under the Plan shall be those
            specified in Plan Section 6.02 (includes life annuities) unless
            otherwise specified in (a) below.

            NOTE: If this Plan is a direct or indirect transferee after December
            31, 1984, of a defined benefit plan, money purchase plan, target
            benefit plan, stock bonus plan, or profit sharing plan which is
            subject to the survivor annuity requirements of Code Sections
            401(a)(11) and 417, (a) below cannot be selected.

            a)    [ ] The options available under the Plan shall be those
                  specified in subparagraph (a)(2) of Plan Section 6A.02 (does
                  not include life annuities or full flexibility option), unless
                  otherwise specified in (i) below.

                  i)    [ ] The only options available under the Plan shall be
                        the options specified in subparagraph (a)(1) of Plan
                        Section 6A.02 (single sum payment and distribution in
                        kind).

            NOTE: If the Plan later becomes a direct or indirect transferee of a
            defined benefit plan, money purchase plan, target benefit plan,
            stock bonus plan, or profit sharing plan which is subject to the
            survivor annuity requirements of Code Section 401(a)(11) and 417,
            then the options available under the Plan shall be those specified
            in Plan Section 6.02 and the selections in (1) above shall be void.

      2)    The options specified in Plan Section 6.02 (includes life annuities)
            may be modified as provided below. (Select any that apply.)

            a)    [ ] NO FULL FLEXIBILITY OPTION. (Only available if (1)(a)
                  above is not selected.) The full flexibility option shall not
                  be available.

            b)    [ ] SINGLE SUM LIMITED. (Only available if (1)(a) above is not
                  selected; if U(1)(a)(v) is not selected; Item U(5)(a) is not
                  selected; and Items Y(3), (4), and (5) are not selected.) A
                  Member may not receive a single sum payment of that part of
                  his Vested Account resulting from Elective Deferral
                  Contributions, Matching Contributions, Qualified Nonelective
                  Contributions, Additional Contributions, and Discretionary
                  Contributions (Select (i) or (ii).)

                  i)    [ ] at any time.

                                       41

                                              Annuity Contract No. GA __________
<PAGE>
                  ii)   [ ] before his Retirement Date or the date he becomes
                        Totally Disabled, if earlier.

                  If (2)(a) is not selected, the full flexibility option shall
                  not be available for that part of a Member's Vested Account
                  which he cannot receive in a single sum.

                  NOTE: A small Vested Account, as defined in Plan Section
                  10.11, shall be paid in a single sum.

      3)    If the Plan is being amended to eliminate or restrict an optional
            form of distribution and the Plan provides a single sum distribution
            form that is otherwise identical to the optional form of
            distribution eliminated or restricted, the amendment shall not apply
            to any distribution with an Annuity Starting Date earlier than the
            first day of the second Plan Year following the Plan Year in which
            the amendment is adopted, unless otherwise specified in (a) below.

            a)    [ ] 90 DAYS AFTER SUMMARY. The amendment shall not apply to
                  any distribution with an Annuity Starting Date earlier than
                  the earlier of (i) the 90th day after the date the Member
                  receiving the distribution has been furnished a summary that
                  reflects the amendment and satisfies the ERISA requirements at
                  29 CFR 2520.104b-3 relating to a summary of material
                  modifications or (ii) the first day of the second Plan Year
                  following the Plan Year in which the amendment is adopted.

AB.   ADOPTING EMPLOYERS. (Identify Adopting Employers below.)

      NOTE: The Plan must meet the minimum coverage requirement of Code Section
      410(b) taking into account all employees of Controlled Groups and
      Affiliated Service Groups. If you are a member of such a group, other
      employers in the group may need to adopt this Plan in order for your Plan
      to meet this requirement. Some employers of the group may also choose to
      adopt this Plan even though not required. Use this item to identify the
      other employers in the group whose employees may become Members.

      1)    There are no Adopting Employers, unless otherwise specified in (a)
            below.

            a)    [ ] The Adopting Employers listed in (3) below establish a
                  separate plan for the benefit of their Employees or
                  participate with us in a single plan, as specified.

      2)    Separate Plans or Single Plan

            a)    SEPARATE PLANS. Adopting Employers may establish a separate
                  plan for the exclusive benefit of their Employees. The
                  establishment of an Adopting Employer's separate plan shall be
                  evidenced in writing according to the provisions of Plan
                  Section 2.04

                                       42

                                              Annuity Contract No. GA __________
<PAGE>
                  NOTE: A separate plan should not be established unless (i)
                  each plan can meet the minimum coverage requirement of Code
                  Section 410(b) separately or (ii) the combined plans can meet
                  the minimum coverage requirement of Code Section 410(b) and
                  the nondiscrimination requirement of Code Section 401(a)(4).
                  The combined plans may not meet the requirement of Code
                  Section 401(a)(4) if the plans provide for a discretionary
                  Matching Contribution or Discretionary Contribution which is
                  determined separately for each Adopting Employer.

            b)    SINGLE PLAN. Adopting Employers may participate with us in a
                  single plan. An Adopting Employer's agreement to participate
                  in this Plan shall be evidenced in writing according to the
                  provisions of Plan Section 2.05.

                  NOTE: The provisions of Plan Section 10.03 shall apply in the
                  case of the merger of this Plan with any Prior Plan of an
                  Adopting Employer participating with us in a single plan.

                                       43

                                              Annuity Contract No. GA __________
<PAGE>
3)    The Adopting Employers are:

      a)    Name
                        --------------------------------------------------------
            Address
                        --------------------------------------------------------

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

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

            Phone No.
                        --------------------------

            Date of Adoption or Participation
                                              -------------------------
            Executed
                     ---------------------------------
            By
               -----------------------------------------------------------------
                                         (Signature)

            Business Title
                           -----------------------------------------------------

            i)    Separate Plans or Single Plan

                  [ ] Separate Plans   [ ] Single Plan

            ii)   Complete A, B, and C below If Separate Plans.

                  A.    EIN
                            -------------------

                  B.    Plan No.
                                 -------------------

                  C.    Fiscal Year End
                                        ------------------------
                                            (Month and day.)

            iii)  Complete A below if this Adopting Employer had a Prior Plan.

                  A.    Date Prior Plan established
                                                    ----------------------------

            iv)   Complete A below, if applicable.

                  A.    This Adopting Employer has waived the entry requirements
                        selected below for its Employees who are Eligible
                        Employees on the date specified. (Your selections in
                        Item L(5) apply only to the primary Employer in Item B.)

                        [ ] Age   [ ] Service

                        Date
                             -----------------------------

                                       44

                                              Annuity Contract No. GA
                                                                      ---------
<PAGE>
      b)    Name
                        --------------------------------------------------------
            Address
                        --------------------------------------------------------

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

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

            Phone No.
                        --------------------------

            Date of Adoption or Participation
                                              -------------------------
            Executed
                     ---------------------------------
            By
               -----------------------------------------------------------------
                                         (Signature)

            Business Title
                           -----------------------------------------------------

            i)    Separate Plans or Single Plan

                  [ ] Separate Plans   [ ] Single Plan

            ii)   Complete A, B, and C below If Separate Plans.

                  A.    EIN
                            -------------------

                  B.    Plan No.
                                 -------------------

                  C.    Fiscal Year End
                                        ------------------------
                                            (Month and day.)

            iii)  Complete A below if this Adopting Employer had a Prior Plan.

                  A.    Date Prior Plan established
                                                    ----------------------------

            iv)   Complete A below, if applicable.

                  A.    This Adopting Employer has waived the entry requirements
                        selected below for its Employees who are Eligible
                        Employees on the date specified. (Your selections in
                        Item L(5) apply only to the primary Employer in Item B.)

                        [ ] Age   [ ] Service

                        Date
                             -----------------------------

                                       45

                                              Annuity Contract No. GA
                                                                      ---------
<PAGE>
      c)    Name
                        --------------------------------------------------------
            Address
                        --------------------------------------------------------

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

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

            Phone No.
                        --------------------------

            Date of Adoption or Participation
                                              -------------------------
            Executed
                     ---------------------------------
            By
               -----------------------------------------------------------------
                                         (Signature)

            Business Title
                           -----------------------------------------------------

            i)    Separate Plans or Single Plan

                  [ ] Separate Plans   [ ] Single Plan

            ii)   Complete A, B, and C below If Separate Plans.

                  A.    EIN
                            -------------------

                  B.    Plan No.
                                 -------------------

                  C.    Fiscal Year End
                                        ------------------------
                                            (Month and day.)

            iii)  Complete A below if this Adopting Employer had a Prior Plan.

                  A.    Date Prior Plan established
                                                    ----------------------------

            iv)   Complete A below, if applicable.

                  A.    This Adopting Employer has waived the entry requirements
                        selected below for its Employees who are Eligible
                        Employees on the date specified. (Your selections in
                        Item L(5) apply only to the primary Employer in Item B.)

                        [ ] Age   [ ] Service

                        Date
                             -----------------------------

                                       46

                                              Annuity Contract No. GA
                                                                      --------
<PAGE>
      d)    Name
                        --------------------------------------------------------
            Address
                        --------------------------------------------------------

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

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

            Phone No.
                        --------------------------

            Date of Adoption or Participation
                                              -------------------------
            Executed
                     ---------------------------------
            By
               -----------------------------------------------------------------
                                         (Signature)

            Business Title
                           -----------------------------------------------------

            i)    Separate Plans or Single Plan

                  [ ] Separate Plans   [ ] Single Plan

            ii)   Complete A, B, and C below If Separate Plans.

                  A.    EIN
                            -------------------

                  B.    Plan No.
                                 -------------------

                  C.    Fiscal Year End
                                        ------------------------
                                            (Month and day.)

            iii)  Complete A below if this Adopting Employer had a Prior Plan.

                  A.    Date Prior Plan established
                                                    ----------------------------

            iv)   Complete A below, if applicable.

                  A.    This Adopting Employer has waived the entry requirements
                        selected below for its Employees who are Eligible
                        Employees on the date specified. (Your selections in
                        Item L(5) apply only to the primary Employer in Item B.)

                        [ ] Age   [ ] Service

                        Date
                             -----------------------------

                                       47

                                              Annuity Contract No. GA
                                                                      ----------
<PAGE>
      e)    Name
                        --------------------------------------------------------
            Address
                        --------------------------------------------------------

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

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

            Phone No.
                        --------------------------

            Date of Adoption or Participation
                                              -------------------------
            Executed
                     ---------------------------------
            By
               -----------------------------------------------------------------
                                         (Signature)

            Business Title
                           -----------------------------------------------------

            i)    Separate Plans or Single Plan

                  [ ] Separate Plans   [ ] Single Plan

            ii)   Complete A, B, and C below If Separate Plans.

                  A.    EIN
                            -------------------

                  B.    Plan No.
                                 -------------------

                  C.    Fiscal Year End
                                        ------------------------
                                            (Month and day.)

            iii)  Complete A below if this Adopting Employer had a Prior Plan.

                  A.    Date Prior Plan established
                                                    ----------------------------

            iv)   Complete A below, if applicable.

                  A.    This Adopting Employer has waived the entry requirements
                        selected below for its Employees who are Eligible
                        Employees on the date specified. (Your selections in
                        Item L(5) apply only to the primary Employer in Item B.)

                        [ ] Age   [ ] Service

                        Date
                             -----------------------------

                                       48

                                              Annuity Contract No. GA
                                                                      ----------
<PAGE>
      f)    Name
                        --------------------------------------------------------
            Address
                        --------------------------------------------------------

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

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

            Phone No.
                        --------------------------

            Date of Adoption or Participation
                                              -------------------------
            Executed
                     ---------------------------------
            By
               -----------------------------------------------------------------
                                         (Signature)

            Business Title
                           -----------------------------------------------------

            i)    Separate Plans or Single Plan

                  [ ] Separate Plans   [ ] Single Plan

            ii)   Complete A, B, and C below If Separate Plans.

                  A.    EIN
                            -------------------

                  B.    Plan No.
                                 -------------------

                  C.    Fiscal Year End
                                        ------------------------
                                            (Month and day.)

            iii)  Complete A below if this Adopting Employer had a Prior Plan.

                  A.    Date Prior Plan established
                                                    ----------------------------

            iv)   Complete A below, if applicable.

                  A.    This Adopting Employer has waived the entry requirements
                        selected below for its Employees who are Eligible
                        Employees on the date specified. (Your selections in
                        Item L(5) apply only to the primary Employer in Item B.)

                        [ ] Age   [ ] Service

                        Date
                             -----------------------------

                                       49

                                              Annuity Contract No. GA
                                                                      ----------
<PAGE>
      g)    Name
                        --------------------------------------------------------
            Address
                        --------------------------------------------------------

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

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

            Phone No.
                        --------------------------

            Date of Adoption or Participation
                                              -------------------------
            Executed
                     ---------------------------------
            By
               -----------------------------------------------------------------
                                         (Signature)

            Business Title
                           -----------------------------------------------------

            i)    Separate Plans or Single Plan

                  [ ] Separate Plans   [ ] Single Plan

            ii)   Complete A, B, and C below If Separate Plans.

                  A.    EIN
                            -------------------

                  B.    Plan No.
                                 -------------------

                  C.    Fiscal Year End
                                        ------------------------
                                            (Month and day.)

            iii)  Complete A below if this Adopting Employer had a Prior Plan.

                  A.    Date Prior Plan established
                                                    ----------------------------

            iv)   Complete A below, if applicable.

                  A.    This Adopting Employer has waived the entry requirements
                        selected below for its Employees who are Eligible
                        Employees on the date specified. (Your selections in
                        Item L(5) apply only to the primary Employer in Item B.)

                        [ ] Age   [ ] Service

                        Date
                             -----------------------------

                                       50

                                              Annuity Contract No. GA
                                                                      ----------
<PAGE>
      h)    Name
                        --------------------------------------------------------
            Address
                        --------------------------------------------------------

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

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

            Phone No.
                        --------------------------

            Date of Adoption or Participation
                                              -------------------------
            Executed
                     ---------------------------------
            By
               -----------------------------------------------------------------
                                         (Signature)

            Business Title
                           -----------------------------------------------------

            i)    Separate Plans or Single Plan

                  [ ] Separate Plans   [ ] Single Plan

            ii)   Complete A, B, and C below If Separate Plans.

                  A.    EIN
                            -------------------

                  B.    Plan No.
                                 -------------------

                  C.    Fiscal Year End
                                        ------------------------
                                            (Month and day.)

            iii)  Complete A below if this Adopting Employer had a Prior Plan.

                  A.    Date Prior Plan established
                                                    ----------------------------

            iv)   Complete A below, if applicable.

                  A.    This Adopting Employer has waived the entry requirements
                        selected below for its Employees who are Eligible
                        Employees on the date specified. (Your selections in
                        Item L(5) apply only to the primary Employer in Item B.)

                        [ ] Age   [ ] Service

                        Date
                             -----------------------------

                                       51

                                              Annuity Contract No. GA
                                                                      ----------
<PAGE>
By executing this Adoption Agreement, we, the Employer, adopt the "Principal
Financial Group Prototype for Savings Plans" for the exclusive benefit of our
Employees. Our selections and specifications contained in this Adoption
Agreement and the terms, provisions, and conditions provided in the Principal
Financial Group Prototype Basic Savings Plan constitute our PLAN. No other basic
plan may be used with this Adoption Agreement.

It is understood that Principal Life Insurance Company is not a party to our
Plan and shall not be responsible for any tax or legal aspects of our Plan. We
assume responsibility for these matters. We acknowledge that we have counseled,
to the extent necessary, with selected legal and tax advisors. The obligations
of Principal Life Insurance Company shall be governed solely by the provisions
of its contracts and policies. Principal Life Insurance Company shall not be
required to look into any action taken by the Plan Administrator, Named
Fiduciary, Trustee, Investment Manager, or us and shall be fully protected in
taking, permitting or omitting any action on the basis of our actions. Principal
Life Insurance Company shall incur no liability or responsibility for carrying
out actions as directed by the Plan Administrator, Named Fiduciary, Trustee,
Investment Manager, or us.

                            (Complete in black ink.)

This Adoption Agreement is executed
                                    ------------------------------

FOR THE EMPLOYER

By my signature, I certify that I have reviewed the terms of and the Items
selected within this Adoption Agreement. If the Plan has a Trust Agreement in
effect, I hereby certify that a copy of this Plan document shall be provided to
each Trustee and proper signatures will be obtained on the appropriate
attachment to the Basic Plan.

[ ]   (Only available if Item U(1)(a)(i) is selected.) By my signature, I
      hearby direct the Trustee under the Discretionary Trust Agreement to enter
      into the Principal Financial Group Electronic Linkage(SM) Group Custodial
      Agreement.

[X]   (Only available if Item U(1)(a)(v) is selected.) By my signature, I hearby
      direct Delaware Charter Guarantee & Trust Company, conducting business
      under the trade name of Trustar Retirement Services, to enter into the
      Principal Financial Group Electronic Linkage(SM) Group Custodial
      Agreement.

[ ]   (Only available if Item U(1)(a)(v) is selected.) By my signature, I
      hearby direct Delaware Charter Guarantee & Trust Company, conducting
      business under the trade name of Trustar(SM) Retirement Services, to enter
      into the Principal Self-Directed Brokerage Account.

By   /s/ Diane Belz
   -----------------------------------------------------------------------------
                                   (Signature)

Business Title SVP of Human Resources
                                     -------------------------------------------

[ ]   By my signature above, I hereby execute this Adoption Agreement on
      behalf of each Adopting Employer identified in Item AB.

ACKNOWLEDGMENT BY THE NAMED FIDUCIARY (Complete if other than the Employer).

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

                                       52

                                              Annuity Contract No. GA
                                                                      ----------
<PAGE>
This Plan is an important legal document. It may not fit your situation. You
will want to consult with your lawyer on whether it does fit your situation and
on its tax and legal implications, for which neither Principal Life Insurance
Company, nor its agents, can assume responsibility.

Failure to properly fill out this Adoption Agreement may result in
disqualification of this Plan. Principal Life Insurance Company will inform you
of any amendments made to the Plan or of the abandonment of the Plan. The
address of Principal Life Insurance Company is 711 High Street, Des Moines, Iowa
50392-0001. When you first adopt the prototype, Principal Life will assign a
contact person and give you a toll-free number. If you have not been assigned a
contact person, call 1-800-543-4015, extension 88126, for assistance.

You may rely on an opinion letter issued by the Internal Revenue Service as
evidence that this Plan is qualified under Code Section 401 only to the extent
provided in Announcement 2001-77, 2001-30 I.R.B.

You may not rely on the opinion letter in certain other circumstances or with
respect to certain qualification requirements, which are specified in the
opinion letter issued with respect to the Plan and in Announcement 2001-77.

In order to have reliance in such circumstances or with respect to such
qualification requirements, application for a determination letter must be made
to Employee Plans Determinations of the Internal Revenue Service.

                                       53

                                              Annuity Contract No. GA __________

<PAGE>
Item S(3)(a): The method used to limit Annual Additions to the Maximum
Permissible Amount:

Item S(4): For Limitation Years beginning before January 1, 2000, the method
used to satisfy the 1.0 limitation of Code Section 415:

Item S(6): The method used to meet the minimum contribution and benefit
requirements in Plan Years when this is a Top-heavy Plan:

                                              Annuity Contract No. GA __________
<PAGE>
                 GOOD FAITH COMPLIANCE AMENDMENT TO COMPLY WITH
          SECTION 414(v) OF THE INTERNAL REVENUE CODE AS AMENDED BY THE
       ECONOMIC GROWTH AND TAX RELIEF RECONCILIATION ACT OF 2001 (EGTRRA)

This amendment of the Plan is adopted to reflect certain provisions of the
Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). This
amendment is intended as good faith compliance with the requirements of EGTRRA
and is to be construed in accordance with EGTRRA and guidance issued thereunder.

This amendment shall supersede the provisions of the Plan to the extent those
provisions are inconsistent with the provisions of this amendment.

Plan Name Equity One, Inc. Savings & Retirement Plan
          ----------------------------------------------------------------------
                                                                               .
-------------------------------------------------------------------------------

The Plan named above gives the Employer the right to amend the provisions of the
Adoption Agreement at any time. According to that right, the plan is amended as
follows:

CATCH-UP CONTRIBUTIONS.

a) [X] The provisions allowing Catch-up Contributions shall apply to
Contributions received after December 31, 2001.

b) [ ] The provisions allowing Catch-up Contributions shall apply to
Contributions after

                                         (Must be later than December 31, 2001.)
      -----------------------------------

c) [ ] Catch-up Contributions are not permitted.

Signed this     12th     day of   August                        ,  2002     .
            ------------        -------------------------------- -----------

                                        By  /s/ Diane Belz
                                           -------------------------------------
                                        SVP of Human Resources
                                        ----------------------------------------
                                                         Title

                                                [PRINCIPAL FINANCIAL GROUP LOGO]

                                              Annuity Contract No. GA
                                                                      ----------

<PAGE>
              UNILATERAL GOOD FAITH COMPLIANCE AMENDMENT FOR THE
      ECONOMIC GROWTH AND TAX RELIEF RECONCILIATION ACT OF 2001 (EGTRRA)

Principal Life Insurance Company hereby amends the following prototype plans and
by such amendment, amends each retirement plan set forth on any such prototype
by an adopting employer.

The Principal Financial Group Prototype for Savings Plans:

With an approval date of October 26, 1992

<TABLE>
<S>                                                             <C>                             <C>               <C>
Plus                                                            Letter Serial No.: D347609B     Plan No.: 001     Basic Plan No.: 03
Standardized                                                    Letter Serial No.: D247610B     Plan No.: 002     Basic Plan No.: 03
With an approval date of August 7, 2001 (GUST proto)
Nonstandardized                                                 Letter Serial No.: K305394a     Plan No.: 001     Basic Plan No.: 02
Standardized                                                    Letter Serial No.: K205395a     Plan No.: 002     Basic Plan No.: 02
</TABLE>

This amendment of the Plan is adopted to reflect certain provisions of the
Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). This
amendment is intended as good faith compliance with the requirements of EGTRRA
and is to be construed in accordance with EGTRRA and guidance issued thereunder.
Except as otherwise provided, this amendment shall be effective as of the first
day of the first Plan Year beginning after December 31, 2001.

This amendment shall supersede the provisions of the Plan to the extent those
provisions are inconsistent with the provisions of this amendment.

ELECTIVE DEFERRALS - CONTRIBUTION LIMITATION

No Member shall be permitted to have Elective Deferral Contributions, as defined
in Section 3.07, made under this Plan, or any other qualified plan maintained by
us, during any taxable year in excess of the dollar limitation contained in Code
Section 402(g) in effect for such taxable year, except to the extent permitted
in the Catch-up Contributions section of this amendment that provides for
catch-up contributions under EGTRRA section 631 and Code Section 414(v), if
applicable.

MAXIMUM SALARY REDUCTION CONTRIBUTIONS - 401(K) SIMPLE

Except to the extent permitted in the Catch-up Contributions section of this
amendment that provides for catch-up contributions under EGTRRA section 631 and
Code Section 414(v), if applicable, the maximum salary reduction contribution
that can be made to this Plan is the amount determined under Code Section
408(p)(2)(A)(ii) for the calendar year.

INCREASE IN COMPENSATION LIMIT

For Plan Years beginning on and after January 1, 2002, the annual Pay of each
Member taken into account for determining all benefits provided under the Plan
for any determination period shall not exceed $200,000, as adjusted for
increases in the cost-of-living in accordance with Code Section 401(a)(17)(B).
The cost-of-living adjustment in effect for a calendar year applies to any
determination period beginning in such calendar year.

If Pay for any prior determination period is taken into account in determining a
Member's contributions or benefits for the current Plan Year, the Pay for such
prior determination period is subject to the applicable annual pay limit in
effect for that determination period. For this purpose, in determining
contributions or benefits in Plan Years beginning on or after January 1, 2002,
the annual Pay limit in effect for determination periods beginning before that
date is $200,000.

                                       1
<PAGE>
LIMITATIONS ON CONTRIBUTIONS

EFFECTIVE DATE. This section shall be effective for Limitation Years beginning
after December 31, 2001.

MAXIMUM ANNUAL ADDITION. Except to the extent permitted in the Catch-up
Contributions section of this amendment that provides for catch-up contributions
under EGTRRA section 631 and Code Section 414(v), if applicable, the Annual
Addition that may be contributed or allocated to a Member s Account under the
Plan for any Limitation Year shall not exceed the lesser of:

a) $40,000, as adjusted for increases in the cost-of-living under Code Section
415(d), or

b) 100 percent of the Member's Compensation, for the Limitation Year.

The compensation limitation referred to in (b) shall not apply to any
contribution for medical benefits after separation from service (within the
meaning of Code Section 401(h) or 419A(f)(2)) which is otherwise treated as an
Annual Addition.

ELECTIVE DEFERRAL LIMITS. The Elective Deferral Contributions item in the
Adoption Agreement is amended to allow a Member to defer more than 20% of Pay
for the Plan Year.

OTHER LIMITS. The Contribution Modifications item in the Adoption Agreement is
amended to allow a percentage greater than 25%.

CATCH-UP CONTRIBUTIONS

EFFECTIVE DATE. This section shall apply to Contributions received after
December 31, 2001.

CATCH-UP CONTRIBUTIONS. If elected by the Employer in the Adoption Agreement,
all employees who are eligible to make Elective Deferral Contributions under
this Plan and who have attained age 50 before the close of the Plan Year shall
be eligible to make catch-up contributions in accordance with, and subject to
the limitations of, Code Section 414(v). Such catch-up contributions shall not
be taken into account for purposes of the provisions of the Plan implementing
the required limitations of Code Sections 402(g) and 415. The Plan shall not be
treated as failing to satisfy the provisions of the Plan implementing the
requirements of Code Section 401(k)(3), 401(k)(11), 401(k)(12), 410(b), or 416,
as applicable, by reason of the making of such catch-up contributions.

The Elective Deferral Contributions item in the Adoption Agreement is amended to
add the following choices:

a) The provisions allowing Catch-up Contributions shall apply to Contributions
received after December 31, 2001.

b) The provisions allowing Catch-up Contributions shall apply to Contributions
received after ___________________________, ___________. (Must be later than
December 31, 2001.)

c) Catch-up Contributions are not permitted.

                                        2

<PAGE>
MODIFICATION OF TOP-HEAVY RULES

EFFECTIVE DATE. This section shall apply for purposes of determining whether the
Plan is a Top-heavy Plan for Plan Years beginning after December 31, 2001, and
whether the Plan satisfies the minimum benefits requirements of Code Section
416(c) for such years. This section amends Article X (Article XI GUST proto) of
the Plan.

DETERMINATION OF TOP-HEAVY STATUS.

KEY EMPLOYEE means any Employee or former Employee (and the Beneficiaries of
such Employee) who at any time during the determination period was:

a) an officer of ours if such individual's annual Compensation is more than
$130,000 (as adjusted under Code Section 416(i)(1) for Plan Years beginning
after December 31, 2002),

b) a 5-percent owner of us, or

c) a 1-percent owner of us who has annual Compensation of more than $150,000.

The determination period is the Plan Year containing the Determination Date.

The determination of who is a Key Employee shall be made according to Code
Section 416(i)(1) and the applicable regulations and other guidance of general
applicability issued thereunder.

DETERMINATION OF PRESENT VALUES AND AMOUNTS. This section shall apply for
purposes of determining the present values of accrued benefits and the amounts
of account balances of Employees as of the Determination Date.

DISTRIBUTIONS DURING YEAR ENDING ON THE DETERMINATION DATE. The present values
of accrued benefits and the amounts of account balances of an Employee as of the
Determination Date shall be increased by the distributions made with respect to
the Employee under the Plan and any plan aggregated with the Plan under Code
Section 416(g)(2) during the one-year period ending on the Determination Date.
The preceding sentence shall also apply to distributions under a terminated plan
which, had it not been terminated, would have been aggregated with the Plan
under Code Section 416(g)(2)(A)(i). In the case of a distribution made for a
reason other than separation from service, death, or disability, this provision
shall be applied by substituting "five-year period" for "one-year period."

EMPLOYEES NOT PERFORMING SERVICES DURING YEAR ENDING ON THE DETERMINATION DATE.
The accrued benefits and accounts of any individual who has not performed
services for us during the one-year period ending on the Determination Date
shall not be taken into account.

MINIMUM BENEFITS.

MATCHING CONTRIBUTIONS. Employer matching contributions shall be taken into
account for purposes of satisfying the minimum contribution requirements of Code
Section 416(c)(2) and the Plan. The preceding sentence shall apply with respect
to Matching Contributions under the Plan or, if the Plan provides that the
minimum contribution requirement shall be met in another plan, such other plan.
Employer matching contributions that are used to satisfy the minimum
contribution requirements shall be treated as matching contributions for
purposes of the actual contribution percentage test and other requirements of
Code Section 401(m).

                                       3

<PAGE>
CONTRIBUTIONS UNDER OTHER PLANS. We may provide in the Adoption Agreement that
the minimum benefit requirement shall be met in another plan (including another
plan that consists solely of a cash or deferred arrangement which meets the
requirements of Code Section 401(k)(12) and matching contributions with respect
to which the requirements of Code Section 401(m)(11) are met).

MODIFICATION OF TOP-HEAVY RULES -- 401(K) SAFE HARBOR

The top-heavy requirements of Code Section 416 and Article X (Article XI GUST
proto) of the Plan shall not apply in any year beginning after December 31,
2001, in which the Plan consists solely of a cash or deferred arrangement which
meets the requirements of Code Section 401(k)(12) and matching contributions
with respect to which the requirements of Code Section 401(m)(11) are met.

VESTING OF EMPLOYER MATCHING CONTRIBUTIONS

APPLICABILITY. This section shall apply to Members with accrued benefits derived
from Matching Contributions who complete an hour of service under the Plan in a
Plan Year beginning after December 31, 2001.

VESTING SCHEDULE. If the vesting schedule selected in Item U(2) (Item V(2) of
the GUST proto) applies to Matching Contributions and does not provide for a
vesting schedule that is at least as fast as either the 3-year cliff or the
6-year graded vesting schedule required by EGTRRA, the vesting schedule for
Matching Contributions shall be based on the following:

<TABLE>
<CAPTION>
                 Current Vesting Schedule for       EGTRRA Vesting Schedule for
                 Matching Contributions             Matching Contributions
                 7-year graded                      6-year graded
<S>              <C>                                <C>
less than 1      0                                  0
1                0                                  0
2                0                                  20
3                20                                 40
4                40                                 60
5                60                                 80
6                80                                 100
7                100
</TABLE>

<TABLE>
<CAPTION>
                 Current Vesting Schedule for       EGTRRA Vesting Schedule for
                 Matching Contributions             Matching Contributions
                 5-year cliff                       3-year cliff
<S>              <C>                                <C>
less than 1      0                                  0
1                0                                  0
2                0                                  0
3                0                                  100
4                0
5                100
</TABLE>

                                       4
<PAGE>
<TABLE>
<CAPTION>
                 Current Vesting Schedule For       EGTRRA Vesting Schedule For
                 Matching Contributions             Matching Contributions
                 4-year cliff                       3-year cliff
<S>              <C>                                <C>
less than 1      0                                  0
1                0                                  0
2                0                                  0
3                0                                  100
4                100
</TABLE>

If the current vesting schedule for Matching Contributions provides for partial
vesting between 0% and 100% (other than a 7-year graded vesting schedule), a
blended schedule shall apply which would provide the better of the current
vesting schedule or the 6-year graded vesting schedule for each year of service.

ROLLOVERS FROM OTHER PLANS

If Rollover Contributions are allowed, the Plan will accept Member Rollover
Contributions and/or direct rollovers of distributions made after December 31,
2001 from the types of plans specified below beginning January 1, 2002.

DIRECT ROLLOVERS

The Plan will accept a direct rollover of an Eligible Rollover Distribution
from:

a) a qualified plan described in Code Section 401(a) or 403(a), including
after-tax employee contributions.

b) an annuity contract described in Code Section 403(b), excluding after-tax
employee contributions.

c) an eligible plan under Code Section 457(b) which is maintained by a state,
political subdivision of a state, or any agency or instrumentality of a state or
political subdivision of a state.

MEMBER ROLLOVER CONTRIBUTIONS FROM OTHER PLANS

The Plan will accept a Member contribution of an Eligible Rollover Distribution
from:

a) a qualified plan described in Code Section 401(a) or 403(a).

b) an annuity contract described in Code Section 403(b).

c) an eligible plan under Code Section 457(b) which is maintained by a state,
political subdivision of a state, or any agency or instrumentality of a state or
political subdivision of a state.

MEMBER ROLLOVER CONTRIBUTIONS FROM IRAS

The Plan will accept a Member Rollover Contribution of the portion of a
distribution from an individual retirement account or individual retirement
annuity described in Code Section 408(a) or (b) that is eligible to be rolled
over and would otherwise be includible in gross income.

                                       5
<PAGE>
DIRECT ROLLOVERS OF PLAN DISTRIBUTIONS

EFFECTIVE DATE. This section shall apply to distributions made after December
31, 2001.

MODIFICATION OF DEFINITION OF ELIGIBLE RETIREMENT PLAN. For purposes of the
direct rollover provisions in Section 9.01A (10.02 GUST proto) of the Plan, an
Eligible Retirement Plan shall also mean an annuity contract described in Code
Section 403(b) and an eligible plan under Code Section 457(b) which is
maintained by a state, political subdivision of a state, or any agency or
instrumentality of a state or political subdivision of a state and which agrees
to separately account for amounts transferred into such plan from this Plan. The
definition of Eligible Retirement Plan shall also apply in the case of a
distribution to a surviving spouse, or to a spouse or former spouse who is the
alternate payee under a qualified domestic relations order, as defined in Code
Section 414(p).

MODIFICATION OF DEFINITION OF ELIGIBLE ROLLOVER DISTRIBUTION TO EXCLUDE HARDSHIP
DISTRIBUTIONS.

For purposes of the direct rollover provisions in Section 9.01A (10.02 GUST
proto) of the Plan, any amount that is distributed on account of hardship shall
not be an Eligible Rollover Distribution and the Distributee may not elect to
have any portion of such a distribution paid directly to an Eligible Retirement
Plan.

MODIFICATION OF DEFINITION OF ELIGIBLE ROLLOVER DISTRIBUTION TO INCLUDE
AFTER-TAX EMPLOYEE CONTRIBUTIONS. For purposes of the direct rollover provisions
in Section 9.01A (10.02 GUST proto) of the Plan, a portion of a distribution
shall not fail to be an Eligible Rollover Distribution merely because the
portion consists of after-tax employee contributions which are not includible in
gross income. However, such portion may be transferred only to an individual
retirement account or individual retirement annuity described in Code Section
408(a) or (b), or to a qualified defined contribution plan described in Code
Section 401(a) or 403(a) that agrees to separately account for amounts so
transferred, including separately accounting for the portion of such
distribution which is includible in gross income and the portion of such
distribution which is not so includible.

REPEAL OF MULTIPLE USE TEST

The multiple use test described in Treasury Regulation section 1.401(m)-2 and
Section 3.07 of the Plan shall not apply for Plan Years beginning after December
31, 2001.

SUSPENSION PERIOD FOLLOWING HARDSHIP DISTRIBUTION

A Member who receives a distribution of elective deferrals after December 31,
2001, on account of hardship shall be prohibited from making elective deferrals
and member contributions under this and all other plans of ours for six months
after receipt of the distribution. A Member who receives a distribution of
elective deferrals in calendar year 2001 on account of hardship shall be
prohibited from making elective deferrals and member contributions under this
and all other plans of ours for six months after receipt of the distribution or
until January 1, 2002, if later.

                                       6
<PAGE>
DISTRIBUTION UPON SEVERANCE FROM EMPLOYMENT

EFFECTIVE DATE. This section shall apply for distributions due to severance from
employment occurring after December 31, 2001 and distributions that are
processed after December 31, 2001 regardless of when the severance from
employment occurred.

NEW DISTRIBUTABLE EVENT-DISTRIBUTION UPON SEVERANCE FROM EMPLOYMENT. A Member's
Elective Deferral Contributions, Qualified Nonelective Contributions, Qualified
Matching Contributions, and earnings attributable to these Contributions shall
be distributed on account of the Member's severance from employment. However,
such a distribution shall be subject to the other provisions of the Plan
regarding distributions, other than provisions that require a separation from
service before such amounts may be distributed.

PLAN LOANS FOR OWNER-EMPLOYEES AND SHAREHOLDER EMPLOYEES

Effective for plan loans made after December 31, 2001, plan provisions
prohibiting loans to any shareholder-employee or Owner-employee shall cease to
apply.

Executed by Principal Life Insurance Company on  November 26, 2001
by /s/ James J. Lang                  .
   -----------------------------------
      Officer

                                       7
<PAGE>
                                  ATTACHMENT E

            TRUSTAR(SM) RETIREMENT SERVICES DIRECTED TRUST AGREEMENT

This Trust agreement is made by and between the undersigned Employer and
Delaware Charter Guarantee & Trust Company, a Delaware corporation conducting
business under the trade name of Trustar(SM) Retirement Services. The Employer
has adopted a Plan, named in the Adoption agreement, for the benefit of its
employees. Any change to the name of the Plan shall not affect this Trust
Agreement.

For purposes of this document, the terms trust, Trust Agreement, Trust Fund, and
Trustee refer only to this Attachment E.

The Employer and the Trustee mutually agree as follows:

SECTION .01-THE TRUST AND TRUST FUND.

By signing this Trust Agreement, the Employer establishes the trust to hold and
distribute the Trust Fund in accordance with the provisions of the Plan. Except
to the extent that ERISA applies, the laws of the State of Delaware shall
govern, control, and determine all questions arising with respect to a Trustee
acting pursuant to the provisions of this Trust Agreement, including the
validity of its provisions. This Trust Agreement shall be interpreted in a
manner consistent with the intent to satisfy the relevant provisions of Code
Section 401(a) and such other provisions of the Code that apply to the Plan.

The Trust Fund consists of the assets held at any time, and from time to time,
by the Trusee under this Trust Agreement (including assets held by a group trust
that meets the requirements of Revenue Ruling 81-100 (an "81-100 trust"), which
may be maintained or administered by an Investment Manager, or assets held by a
custodian, transfer agent, broker-dealer, or other entity subject to a proper
arrangement with the Trustee) and shall consist of contributions received by the
Trustee and all manner of investments, and the proceeds thereof, attributable to
those contributions. The Trust Fund shall include only those assets that the
Trustee accepts and which are received by the Trustee. The Trust Fund shall be
valued at current fair market value as of the last day of the Plan Year and, at
the discretion of the Trustee, may be valued more frequently. The valuation
shall take into consideration investment earnings credited, expenses charged,
payments made, and changes in the values of the assets held in the Trust Fund.
The Account of a Member shall be credited with its share of the gains and losses
of the Trust Fund. That part of a Member's Account invested in a funding
arrangement or other investment vehicle which establishes an account or accounts
for such Member thereunder shall be credited with the gains or losses from such
account or accounts. That part of a Member's Account which is invested in other
funding arrangements or other investment vehicles shall be credited with a
proportionate share of the gains or losses of such investments. The share shall
be determined by multiplying the gain or loss of the investment by the ratio of
(i) the part of the Member's Account invested in such funding arrangement or
other investment vehicle to (ii) the total of the Trust Fund invested in such
funding arrangement or other investment vehicle.

The corpus or income of the Trust shall not be used for, or diverted to,
purposes other than for the exclusive benefit of the Members or their
Beneficiaries.

SECTION .02-THE TRUSTEE.

The Trustee accepts this appointment by executing this Trust Agreement.

The Trustee may resign at any time upon thirty (30) days notice to the Employer,
or, with the consent of the Employer, the Trustee may resign with less than
thirty (30) days prior notice. Upon such resignation of the Trustee, the
Employer shall adopt a successor trust, if one is available from the options set
out in the Adoption Agreement.

                                            Annuity Contract No. GA
                                                                    ------------

                                       1
<PAGE>
When a successor trust has been established, the resigning Trustee must assign,
transfer, pay over, and deliver to the successor trust all of the Trust Fund,
less any unpaid fees or expenses, and such relevant records as the Trustee may
possess. No trustee under the successor trust shall be obliged to examine the
accounts, records, and acts of any previous Trustee, and such trustee in no way
or manner shall be responsible for any action or omission to act on the part of
any previous Trustee.

The Employer shall notify the Insurer of any change or Trust Agreement or
Trustee.

SECTION .03-DUTIES OF THE TRUSTEE.

The Trustee shall accept Contributions forwarded to Trustee to be held in the
trust and shall hold the Trust Fund and administer it according to the
provisions of this Trust Agreement. The Trustee has no duty to demand or require
that Contributions be made to the trust, nor shall the Trustee be liable to
determine the amount of any Contributions to the trust or the adequacy of such
Contributions to meet or discharge any liabilities of the Employer or the plan.

The Plan Administrator administers the Plan. The Trustee is not responsible for
an aspect of the Plan's administration. A Named Fiduciary may appoint an
Investment Manager to manage, including the power to acquire and dispose of, any
asset of the Plan. The Trustee is not responsible for any aspect of an
Investment Manager's advice, control or management. The Trustee is not required
to look into any action taken by the Employer, the Plan Administrator, the Named
Fiduciary, a Member, or an Investment Manager, and will be fully protected in
taking, permitting, or omitting any action on the basis of their instructions or
direction. Any instructions, notice, or direction by the Employer, Plan
Administrator, the Named Fiduciary, a Member, or an Investment Manager, given in
accordance with the provisions of the Plan shall be given or made as described
in this Trust Agreement; any attempted instruction, direction, or notice made in
any other format shall be void and of no effect and the Trustee shall not act on
such. The Employer will indemnify the Trustee by satisfying any liabilities the
Trustee may incur in acting according to the trust provisions upon instruction,
direction, or notice from the Employer, the Plan Administrator, the Named
Fiduciary, a Member, or an Investment Manager.

SECTION .04-DIRECTED POWERS OF THE TRUSTEE.

The Trustee shall have the following powers with respect to the Trust Fund as
appropriate under this Trust Agreement and subject to direction or instruction
by the Plan Administrator, Named Fiduciary, Investment Manager, or Member as
appropriate under the Plan. In no event shall the Trustee be required to review
such directions or instructions, and the Employer shall indemnify and protect
the Trustee from any claims resulting from following such directions. The
Trustee shall have the power:

a)    to receive and hold Contributions forwarded to it under this Trust
      Agreement and to invest the Trust Fund in one or more of the following as
      directed by the Plan Administrator, the Named Fiduciary, a Member, or an
      Investment Manager:

      1)    81-100 trust; provided, however, that as long as the Trustee holds
            any units in an 81-100 trust hereunder, the instruments establishing
            and/or amending any such 81-100 trust shall be adopted and made a
            part of this Trust as though fully set forth herein;

      2)    Custodial arrangement;

      3)    Loans to Members, provided such loans are duly authorized by the
            Plan and that such authorization meets the requirements of both
            ERISA and the Code;

      4)    Cash or other short-term investments including money market funds;

      5)    Qualifying Employer Securities;

      6)    Annuity Contracts with the Insurer which provide for either
            guaranteed benefits or the

                                            Annuity Contract No. GA
                                                                    ------------
                                       2

<PAGE>
            investment of Plan assets in one or more separate accounts
            maintained by the insurer, or both;

      7)    Exchange-traded debt and equity securities, mutual fund shares; and

      8)    Such assets, securities, or investment options as may be necessary
            to effectuate the purpose of this Trust.

b)    to sell, exchange, convey, transfer, or otherwise to dispose of any
      property held by it, by private contract or at public auction;

c)    to vote on all matters by the Member pertaining to all securities and
      mutual fund shares held by the Trustee directly (other than Qualifying
      Employer Securities). The Trustee shall vote any securities and mutual
      fund shares that may be held by it solely as directed by the Member in
      accordance with this Trust Agreement. If the Trustee received timely
      directions on how to vote securities or mutual fund shares with regard to
      fewer than all of the securities or mutual fund shares subject to the
      vote, the Trustee shall vote such undirected securities or mutual fund
      shares in the same proportion as those for which it has received timely
      direction. The Trustee shall be under no duty to investigate any matter
      relating to a vote and shall have no power or authority to vote other than
      as set forth in this agreement;

d)    if any securities and mutual fund shares are held in an alternate
      arrangement (other than a self-directed brokerage account), including an
      81-100 trust, a sub-trust, ancillary trust or in a custodial arrangement,
      to inform the trustee or custodian of such alternate arrangement of the
      voting directions the Trustee has received with regard to securities or
      mutual fund shares held in such alternate arrangement to identify the
      securities or mutual fund shares with respect to which the Trustee has
      received partial or no direction or instruction. Those securities shall
      then be voted in accordance with the documents governing the 81-100 trust,
      sub-trust, ancillary trust or custodial arrangement. Nothing in this
      agreement shall be held as changing or affecting such other trusts or
      agreements. The Trustee shall have no power or authority to act otherwise
      than as set out in this paragraph with regard to votes on the securities
      and mutual fund shares described in this paragraph;

e)    to vote and tender Qualifying Employer Securities held hereunder in the
      manner described in the Plan, or if Qualifying Employer Securities are
      held in a sub-trust or ancillary trust, to inform the trustee of the
      voting directions the Trustee has received and to identify the Qualifying
      Employer Securities with respect to which the Trustee has received partial
      or no direction or instruction;

f)    to vote and tender any securities and mutual fund shares held in a
      self-directed brokerage account in the manner described in the Plan and
      applicable brokerage account agreements; and

g)    to open such brokerage accounts with a broker/dealer on behalf of the
      Trust, as may be necessary to effect transactions held in the Trust Fund.

SECTION .05 - COMPLEMENTARY POWERS OF THE TRUSTEE.

In exercising its powers under section .04 of this Trust Agreement and
discharging its duties generally under this Trust Agreement, the Trustee shall
have the following powers with respect to the Trust Fund:

a)    to employ, and pay reasonable compensation to, agents, brokers,
      broker/dealers, attorneys, accountants, custodians, sub-trustees,
      ancillary trustees, or other persons, whose advice or services the Trustee
      may deem necessary in carrying out its duties and powers under this Trust
      Agreement;

b)    to make, execute, acknowledge, and deliver any instruments that may be
      necessary to carry out the powers granted it, including custodial, 81-100
      trust, sub-trust or ancillary trust agreements;

c)    to consult with legal counsel, including the Employer's counsel, with
      respect to the meaning or

                                       3
                                                   Annuity Contract No. GA _____
<PAGE>
      construction of, or the Trustee's obligations or duties under, the Plan
      and trust, or with respect to any action or proceeding or any question of
      law. The Trustee shall be fully protected with respect to any action it
      takes in good faith pursuant to the advice of such counsel;

d)    to enforce any right, obligation, or claim and, in its absolute
      discretion, to protect in any way the interest of the Trust Fund and, if
      the Trustee considers such action for the best interests of the Trust
      Fund, to abstain from the enforcement of any right, obligation, or claim
      and to abandon any property which it has held;

e)    to institute, maintain, or defend any litigation necessary in connection
      with the administration of the trust, provided the Trustee shall be under
      no duty or obligation to do so unless it shall be indemnified to its
      satisfaction against all expenses and liabilities which it may sustain or
      be paid reasonable compensation for its own extraordinary services in
      connection therewith;

f)    to hold assets in the Trustee's name or in the name of a nominee and to
      cause assets to be held by such custodian, 81-100 trust, sub-trustee or
      ancillary trustee, transfer agent, broker, broker/dealer, or other party
      as appropriate to carrying out the Trustee's duties under this Trust
      Agreement;

g)    to do all things necessary, in the Trustee's judgment, for the proper
      performance of the Trustee s duties under this Trust Agreement;

h)    to assume, until advised to the contrary, that the trust is qualified
      under Code Section 401(a);

i)    to terminate the Plan's participation in an 81-100 trust or custodial
      arrangement if such trust or arrangement limits participation to
      qualified plans and the Trustee learns of a determination by the Internal
      Revenue Service or a court of competent jurisdiction that the Plan is no
      longer qualified or that continued participation in the 81-100 trust,
      sub-trust or ancillary trust or custodial arrangement would have adverse
      tax consequences for the Plan; and

j)    to make appropriate custodial arrangements with a benefits paying agent
      for the payment of benefits under the Plan.

SECTION .06 - EXPENSES.

The Trustee shall be reimbursed by the Employer for all expenses incurred by the
Trustee in exercising its powers and carrying out its duties under this Trust
Agreement and for such reasonable compensation for the Trustee as may be agreed
upon from time to time by the Employer and the Trustee. If, and to the extent,
the Employer does not timely pay such expenses and compensation, they shall be
paid from the Trust Fund, either as directed by the Employer, Plan
Administrator, the Named Fiduciary, or Investment Manager, as appropriate in
accordance with the Plan or pro rata with respect to each Member's Account and,
within the investments attributable to that Member's Account including
investments in 81-100 trusts, sub-trusts or ancillary trusts, or custodial
arrangements. The Trustee may also pay other expenses of the Plan, as directed
by the Plan Administrator, the Named Fiduciary, or Investment Manager, as
appropriate in accordance with the Plan, from the Trust Fund in the same manner
as described above. The Trustee is hereby authorized to collect expenses and
compensation as described above.

SECTION .07 - ACCOUNTING.

The Trustee or its designee shall maintain true and accurate records and
accounts reflecting all receipts and disbursements of the Trust Fund and
containing a description of all Trust Fund assets held hereunder. These records
will be open, at the Trustee's regular place of business, to inspection and
audit by the Employer, the Plan Administrator, the Investment Manager, and the
Named Fiduciary at all reasonable times.

                                       4
                                                    Annuity Contract No. GA_____
<PAGE>
Writing (handwriting, typing, printing), photostating, photographing,
microfilming, magnetic impulse, mechanical, electrical, or electronic recording,
or other forms of data compilation shall be acceptable means of keeping records.

The Trustee or its designee shall file all reports, returns, and information
required to be filed by Trustees under the Code and regulations and rulings
issued under the Code.

The Trustee or its designee shall file with the Employer an accounting of its
transactions as soon as practical after the first day of each Plan Year or any
other date specified. Any such report or accounting is open to inspection by a
Member for a period of sixty (60) days following the date it is filed. At the
end of the sixty-day period, the Trustee is released and discharged as to any
matters set forth in the report or account, except with respect to any act or
omission as to which a Member, the Employer, the Plan Administrator, or the
Named Fiduciary has filed a written objection within the sixty-day period.

In preparing its reports, the Trustee shall be permitted to rely upon, and deem
accurate without the need for independent verification, reports furnished to the
Employer, Plan Administrator, or Trustee by the Insurer, any Investment Manager,
and any investment fund or custodian.

SECTION .08 -- AMENDMENT.

The Employer delegates authority to Principal Life Insurance Company, as sponsor
of the prototype plan, to amend this Trust Agreement, and hereby agrees to any
such amendment. No such amendment shall alter or increase the duties or
responsibilities of the Trustee without the Trustee's written consent nor permit
any part of the corpus or income of the Trust Fund to be used for, or diverted
to, purposes other than for the exclusive benefit of Members or their
Beneficiaries.

The Employer and the Trustee jointly reserve the right to amend this Trust
Agreement by written instrument executed by both parties at any time upon terms
mutually acceptable, and effective as agreed by the Employer and the Trustee,
subject to the following paragraph.

If the Employer amends this Trust Agreement on its own authority and not by way
of the authority delegated to Principal Life Insurance Company, then this Trust
Agreement and the Plan it funds will no longer be a prototype plan within the
meaning of governmental regulations. In that event, Principal Life Insurance
Company will not be the prototype plan sponsor and the Plan will not be a
prototype plan. The Employer may continue its retirement program under separate
and distinct documents from the Trust Agreement and Plan. However, this Trust
Agreement will cease and all Plan assets and Annuity Contracts held hereunder
will be transferred to an alternate funding medium under the terms of the
terminated, restated, or new plan, whichever is applicable.

SECTION .09 -- TERMINATION.

The Employer reserves the right to terminate this Trust Agreement by a written
instrument delivered to the Trustee. This Trust Agreement shall automatically
terminate upon the dissolution or liquidation of the Employer unless a successor
corporation or business organization agrees in writing to assume the obligations
of the Plan and this trust.

In the event of the termination of the trust while the Plan is being continued,
the Employer agrees to amend the Plan by the adoption of a superceding Adoption
Agreement. The Annuity Contract held in the Trust Fund at the time this trust is
terminated shall be transferred to the Employer and the remainder of the assets
of the Trust Fund shall be transferred to the person or institution authorized
in writing by the Employer to receive such assets.

If the Employer does not direct the transfer of the remainder of the assets of
the Trust Fund to a person or institution authorized in writing by the Employer
to receive such assets or the Trustee

                                            Annuity Contract No. GA
                                                                    ------------

                                       5
<PAGE>
is not informed of the identity of any such person, the Trustee shall seek
appointment of an appropriate recipient. The Trustee shall be paid all expenses
incurred in doing so.

In the event of the termination of the Trust Agreement on account of termination
of the Plan, the assets of the Trust Fund shall be applied as directed by the
Employer, the Plan Administrator, or the Named Fiduciary, to provide the
benefits specified in the Plan upon termination of the Plan.

SECTION .10 -- INSURER.

With regard to any portion of the assets of the Trust Fund consisting of Annuity
Contracts issued by an Insurer, such Insurer shall in no event be deemed to be a
party to this trust or to be responsible for its validity. The obligations and
responsibilities of the Insurer shall be measured and determined solely by the
terms of the Annuity Contract and it shall not be required to do any act not
provided in, or any act contrary to, the provisions of such Annuity Contract.

The Insurer shall not be required to look into the terms of this Trust Agreement
or question any action of the Trustee, nor shall it be responsible to see that
any action of the Trustee is authorized. The Insurer shall act only upon the
direction of the Trustee and shall be fully discharged from any and all
liability for any amount paid to the Trustee or paid in accordance with the
direction of the Trustee or for any change made, or action taken, upon such
direction and shall not be obligated to see that any money paid by it to the
Trustee or to any person shall be properly distributed or applied. Any
instrument executed by the Trustee may be treated as conclusive. The Insurer
shall be without liability in taking, permitting, or omitting any action on the
faith of any such instrument and shall incur no liability or responsibility for
doing so.

Notices, proposed contract amendments, rate or fee changes, or other
communications regarding any Annuity Contracts that may be held hereunder will
be sent directly to either the Employer or the Trustee shall not take any action
with respect to any such notice, proposed amendment, change, or other
communication unless the Trustee receives appropriate written direction from the
Employer. Any rights of a contractholder under any such Annuity Contract,
including rights to discontinue, amend, or otherwise modify the Annuity Contract
shall be exercised only upon the specific written direction of the Employer.

SECTION .11 -- LIMITATION ON RIGHTS AND REMEDIES.

In any action or proceeding involving the Trust Fund, or the administration of
the Trust Fund, only the Trustee and the Employer shall be the necessary
parties. Unless otherwise ordered by the court entertaining jurisdiction
thereover, no other person having or claiming to have an interest in the Trust
Fund shall be entitled to any notice or service of process. Any final judgment
entered in such an action or proceeding shall be conclusive upon all persons
claiming under this Trust Agreement.

SECTION .12 -- LIMITATION OF TRUSTEE'S LIABILITY.

a)    Any direction, instruction, or notice by the Trustee or to the Trustee by
      a Member, the Employer, the Plan Administrator, the Investment Manager,
      the Named Fiduciary, the Insurer, or other person pursuant to any of the
      provisions of this Plan and trust shall be in writing and delivered by
      regular mail, and shall be effective only upon actual receipt. The
      Employer and the Trustee may agree in writing that any such direction,
      instruction, or notice may be given by alternative methods, including
      facsimile transmission, telephone, or electronic transmission to any
      e-mail address, fax, or telephone number and shall, with regard to such
      alternate means of giving any such direction, instruction, or notice,
      provide for the use of identifying numbers or procedures that must be
      followed with regard to the giving of any such direction, instruction, or
      notice. The Employer shall inform the Plan Administrator, Named Fiduciary,
      Members, and any Investment Manager of such agreed upon alternative
      methods. The Trustee shall not be under any duty or obligation to act on
      any notice, instruction, or direction received in a form other than those
      agreed upon between the Employer and the Trustee. The Trustee may
      absolutely rely upon any and all such directions, instructions, or notices

                                            Annuity Contract No. GA
                                                                    ------------

                                       6
<PAGE>
      reasonably believed by it to be genuine and shall be fully protected in
      acting in accordance therewith. The Employer agrees to indemnify and hold
      the Trustee harmless against any loss, cost, claim damage, expense, and
      liability (including attorney's fees) and other costs it may incur in
      acting upon such notice, instructions, or directions. Except for the
      Trustee's own negligence, the Trustee shall incur no liability for any act
      or failure to act pursuant to this Trust Agreement, unless a higher
      standard of care is imposed by ERISA.

b)    The Trustee is not liable for the acts or omissions of any Investment
      Manager, the Employer, the Plan Administrator, or the Insurer, nor is the
      Trustee under any obligation to invest or otherwise manage any asset of
      the Plan which is subject to the management of a properly appointed
      Investment Manager. The Employer, the Plan Administrator, the Trustee, and
      any properly appointed Investment Manager may execute a letter of
      agreement as a part of this Plan delineating the duties, responsibilities,
      fee structure, and liabilities of the Investment Manager with respect to
      any part of the Trust Fund under the control of the Investment Manager.

c)    The Trustee may assume that the Employer, the Plan Administrator, the
      Investment Manager, and the Insurer are appropriately discharging their
      duties under the Plan and this Trust Agreement unless and until it is
      notified to the contrary in writing by any person known to the Trustee to
      be a Member in the Plan, the Employer, or a governmental agency with
      jurisdiction. In the event the Trustee receives said written notice, then
      the Trustee shall take any actions it deems appropriate, including, if the
      Trustee so desires, applying to a court of competent jurisdiction and/or
      Federal regulatory authorities for guidance with respect to disposition of
      the Trust Fund.

d)    The Trustee shall have no responsibility for the management and control of
      the Trust Fund beyond implementation of instructions, notice, or
      directions received by the Trustee in accordance with this Trust
      Agreement, it being contemplated that all Plan assets will be under the
      control or direction of the Insurer or a properly appointed Investment
      Manager, or subject to Member, Employer, Plan Administrator, or Named
      Fiduciary direction. The Trustee shall not be responsible for reviewing
      reports provided by the Insurer or any Investment Manager. The Trustee
      will be under no duty of inquiry or review with regard to any direction,
      instruction, or notice that it may receive in accordance with this Trust
      Agreement.

e)    The duties and responsibilities of the Trustee shall be limited to those
      set forth in this Trust Agreement and nothing contained in this Trust
      Agreement shall be deemed, either expressly or by implication, to impose
      any additional duties, powers, or responsibilities on the Trustee.

SECTION .13 - SECTION 404(C) COMPLIANCE.

The Trustee shall have no duty or responsibility to review any aspect of the
Plan or its administration relating to compliance with ERISA Section 404(c).

SECTION .14 - MISCELLANEOUS.

a)    Third Parties Dealing with Trustee. To the extent permitted by law, no
      person shall be obliged to see to the application of any money paid or
      property delivered to the Trustee, nor shall any such person be required
      to take cognizance of the provisions of this Trust Agreement. In general,
      each person dealing with the Trustee may act upon any advice, request, or
      representation in writing by the Trustee, or the Trustee's duly authorized
      agent, and shall not be liable to any person in so doing.

b)    Certificate of Authority from Third Parties. The Trustee may require
      delivery to it of a copy of any certificate, notice, or other instrument
      or information believed by it to be necessary to perform its duties
      hereunder and may rely and act upon the basis of any such certificate,
      notice, instrument, or other information furnished to the Trustee which it
      believes to be reliable and to have been signed, made, or presented by the
      proper party or parties.

                                            Annuity Contract No. GA
                                                                    ------------

                                       7

<PAGE>
c)    No Liability for Actions of Employer and Plan Administrator. To the extent
      permitted by law, the Trustee shall not be responsible for any act or
      omission of the Employer, the Plan Administrator, the Investment Manager,
      or the Named Fiduciary. The Trustee shall be under no duty to inquire into
      any rule, regulation, instruction, direction, or order purporting to have
      been issued by the Employer, the Plan Administrator, the Investment
      Manager, or Named Fiduciary.

d)    Other. Notwithstanding anything else in this Trust Agreement, the Trustee
      has the right, but not the obligation, to seek guidance from a court of
      competent jurisdiction or Federal regulatory authorities with respect to
      the handling and disposition of the Trust Fund.

e)    Assignment or Alienation. No interest under this trust may be alienated,
      anticipated, encumbered or assigned, voluntarily or involuntarily and any
      such attempted assignment, alienation, anticipation, or encumbrance shall
      be void and of no effect. Nothing in this Trust Agreement, however, shall
      prevent an assignment or alienation that the Plan Administrator advises
      the Trustee is necessary to fulfil the requirements of a qualified
      domestic relations order, as defined in ERISA Section 206(d) and Code
      Section 414(p).

f)    No Reversion. Except as may be specifically permitted by the Plan, under
      no circumstances shall any asset held in the Trust Fund or any
      Contributions made to the trust ever revert to or be used or enjoyed by,
      the Employer or used for any other purpose than the funding or provision
      of benefits to eligible Members or their Beneficiaries or the satisfaction
      of other lawful obligations of the Plan prior to the satisfaction of all
      liabilities under the Plan. The Trustee shall be under no obligation to
      return any asset of the Trust Fund to the Employer, unless the Trustee has
      received written certification from the Employer that all Plan liabilities
      have been satisfied and that the Plan has been terminated or written
      certification that the amount requested by the Employer is the result of a
      bona fide mistake of fact described in Code Section 401(a)(2) and is in
      accord with the provisions of the Plan. The Trustee may rely completely on
      such written certification.

g)    Construction. This Trust Agreement shall be interpreted in a manner
      consistent with the requirements of Code Section 401(a), so that the trust
      remains tax exempt under Code Section 501. If the terms of this Trust
      Agreement conflict with relevant terms of ERISA, the Code, or Delaware
      law, the requirements of those laws shall be deemed to be part of this
      Trust Agreement and shall supersede any other provision in this Trust
      Agreement that is to the contrary. This Trust Agreement shall be construed
      as though jointly drafted by the Trustee and the Employer and according to
      the fair intent of the language as a whole and not for or against anyone.
      The term "including" shall be construed providing examples only and as
      being without limitation.

h)    Authority of Individuals. Each individual signing this Trust Agreement
      represents and warrants that she or he has, individually or in concert
      with the other persons signing this Trust Agreement on behalf of the same
      entity, the authority to sign this Trust Agreement and thereby bind that
      entity to the terms and conditions of this Trust Agreement.

SECTION .15 - EXECUTION.

This Trust Agreement shall be executed in counterparts, each of which shall be
deemed an original.

SECTION .16 - WAIVER.

It is understood and agreed that no failure or delay to exercise, nor any single
or partial exercise of, any right, power, or privilege given or arising under
this Trust Agreement shall operate as a waiver of future rights to exercise any
such right, power, or privilege.

                                            Annuity Contract No. GA
                                                                    ------------
                                       8
<PAGE>
SECTION .17 - CHANGE IN PLAN TERMS.

Changes to the Plan or the operation of the Plan shall not serve to increase or
decrease the responsibility, duties, or obligations of the Trustee under this
Trust Agreement. The Trustee shall be obligated to no more than continued
performance under this Agreement as if the changes to the Plan had not occurred.

IN WITNESS WHEREOF, the undersigned have executed this Trust Agreement to be
effective as of the date both the Employer and the Trustee have both signed this
Trust Agreement.

FOR THE EMPLOYER

Equity One, Inc.

By  /s/ Diane Belz
  ------------------------------------------------------------------------------
                                 (Signature)
Business Title  Senior Vice President
               -----------------------------------------------------------------
Print Name  Diane Belz
           ---------------------------------------------------------------------
--------------------------------------------------------------------------------
Date    16th     day of        August                           ,  2002     .
    -------------      ----------------------------------------- -----------

The undersigned hereby accepts appointment as Trustee hereunder and agrees to be
bound by the terms of this Trust Agreement.

ACCEPTANCE OF THE TRUSTEE

DELAWARE CHARTER GUARANTEE & TRUST COMPANY,
a Delaware corporation conducting business
under the trade name of Trustar(SM) Retirement Services

By  /s/ Arthur J. Bacci
  ------------------------------------------------------------------------------
Business Title  Vice President
              ------------------------------------------------------------------
Date  August 16, 2002
    -----------------------------------------

                                            Annuity Contract No. GA
                                                                    ------------

                                       9<PAGE>

                                                                Exhibit 4.4(c)

                           BANKERS TRUST COMPANY, N.A.
                            CUSTODIAL TRUST AGREEMENT

This agreement is made by and between the Bankers Trust Company, N.A. of Des
Moines, Iowa (the "Sub-trustee") and Delaware Charter Guarantee & Trust Company,
a Delaware corporation conducting business under the trade name of Trustar(sm)
Retirement Services (the "Trustee")

The Employer has adopted a qualified employee benefit plan called the Equity
One, Inc. Savings and Retirement Plan (the "Plan"). Any change in Plan Name
shall not affect this agreement. The Trustee has been appointed by the Employer
to hold the assets of the Plan. Pursuant to its authority under the terms of its
Directed Trust Agreement dated September 1, 2002, The Trustee is, by this
Agreement, employing Sub-Trustee with respect to Plan assets which are
Qualifying Employer Securities.

For purposes of this document, the terms have the same definition as they do
under the terms of the Plan. This agreement is effective as of the date that it
has been accepted by the Sub-trustee.

The Trustee and the Sub-trustee mutually agree as follows:

SECTION .01 - LIMITED SCOPE.

Other provisions of this Plan to the contrary notwithstanding, the duties,
responsibilities, and liability of the Sub-trustee shall be governed solely by
the terms of this agreement. The Trust shall hold only those assets which the
Sub-trustee accepts and which are actually received by the Sub-trustee (the
"Trust Fund"). The Sub-trustee shall have no responsibility for any funds
deposited or invested with Principal Life Insurance Company, (the "Insurer")
under any group Annuity Contract and such contracts shall not constitute a part
of the Trust Fund. In addition, any funds held under any other trust agreement
shall not constitute any portion of the Trust Fund.

The corpus or income of the Trust Fund shall not be used for, or diverted to,
purposes other than for the exclusive benefit of the Members or their
Beneficiaries.

SECTION.02 - THE SUB-TRUSTEE.

The Sub-trustee accepts appointment as Sub-trustee by executing this agreement
and the Trust is established as of the effective date of this agreement. The
Trustee has the power to appoint an additional or successor Sub-trustee at any
time. An additional or successor sub-trustee will accept such appointment in
writing.

The Trustee may remove the Sub-trustee upon thirty (30) days prior written
notice. The Sub-trustee may resign at any time upon thirty (30) days written
notice to the Trustee; or, with the consent of the Trustee, the Sub-trustee may
resign with less than thirty (30) days prior written notice. Upon such removal
or resignation of the Sub-trustee, the Trustee shall appoint a successor
sub-trustee, who shall have the same powers and duties as those conferred upon
the Sub-trustee hereunder.

If the appointed sub-trustee fails to accept the appointment, or if the Trustee
fails to appoint a successor sub-trustee within thirty (30) days of the
resignation or removal of the Sub-trustee, the Trustee shall be appointed
successor sub-trustee and shall be deemed to have filed its acceptance of
appointment as the Sub-trustee.

When appointment has been accepted, or deemed accepted, by a successor
sub-trustee, the removed or resigning Sub-trustee must assign, transfer, pay
over, and deliver to the successor sub-trustee all of the assets which then
constitute the Trust Fund. No successor shall be obliged to examine the
accounts, records, and acts of any previous Sub-trustee or Sub-trustees, and
such successor sub-

<PAGE>

trustee in no way or manner shall be responsible for any action or omission to
act on the part of any previous Sub-trustee.

If there are two or more persons appointed as Sub-trustee, they may, in writing,
name one of their number to act in the execution of all documents relating to
the Plan and trust. When more than two persons have been appointed Sub-trustees,
all acts and decisions shall be made by majority vote.

The Trustee shall notify the Insurer of any change of Trust Agreement or
Sub-trustee.

SECTION .03 - DUTIES OF THE SUB-TRUSTEE.

The Sub-trustee shall accept and hold the Trust Fund and administer it according
to the provisions of this agreement and the provisions of the Plan. The
Sub-trustee has no duty to demand or require that Contributions be made to the
trust, nor shall the Sub-trustee be liable to determine the amount of any
Contributions to the trust or the adequacy of such Contributions to meet or
discharge any liabilities under the Plan.

The Plan is administered by the Plan Administrator. The Sub-trustee is not
responsible for any aspect of its administration. The Sub-trustee is not
required to look into any action taken by the Trustee and will be fully
protected in taking, permitting, or omitting any action on the basis of their
instructions or direction. Any instructions or direction by the Trustee shall be
evidenced in writing. The Trustee will indemnify the Sub-trustee by satisfying
any liabilities the Sub-trustee may incur in acting according to the Trust
provisions upon written instruction from the Trustee.

It is the desire of the Trustee that the custodial Sub-trustee's role under this
Trust Agreement is to be ministerial only. To that end, this section and the
following section pertaining to the duties and powers of the custodial
Sub-trustee are restricted to those duties and powers specifically set forth in
this Trust Agreement.

SECTION .04 - POWERS OF THE SUB-TRUSTEE.

The Sub-trustee, if authorized in writing by the Trustee to do so, is authorized
and empowered to:

a)       hold title to the assets of the Trust Fund, which may include entering
         into depository arrangements for the safekeeping of records relevant to
         the ownership of such assets with any bank or banks as the Sub-trustee
         may choose, and invest the Trust Fund in one or more of the following
         classes of assets as directed by the Trustee:

         1)       cash or other short-term investments including savings
                  accounts and money market funds to the extent deemed advisable
                  by the Trustee or the Plan Administrator and/or the
                  Sub-trustee in order to satisfy the liquidity needs of the
                  Plan;

         2)       common or preferred stock of the Employer or an affiliate of
                  the Employer provided the securities are regularly traded on a
                  national securities exchange; and

b)       vote Qualifying Employer Securities in the manner described in the
         Plan.

c)       to refrain from managing and controlling the investments of the Trust
         Fund, it being contemplated that all Plan assets will be under the
         control of a properly appointed Investment Manager, the Employer, the
         Plan Administrator, the named Fiduciary, subject to the Trustee's
         direction. The Sub-trustee shall not be responsible for reviewing
         reports provided by any Investment Manager.

SECTION .05 - COMPLEMENTARY POWERS OF THE SUB-TRUSTEE.

In exercising its powers under Section .04 of this agreement and discharging its
duties generally under

<PAGE>

this agreement, the Sub-trustee shall have the following powers with respect to
the Trust Fund:

a)      employ, and pay reasonable compensation to, agents, brokers,
        broker/dealers, attorneys, accountants, or other persons, whose advice
        or services the Sub-trustee may deem necessary in carrying out its
        duties and powers;

b)       make, execute, acknowledge, and deliver any instruments that may be
         necessary to carry out the duties and powers granted hereunder; and

c)       institute, maintain, or defend any litigation necessary in connection
         with the administration of the trust, provided, the Sub-trustee shall
         be under no duty or obligation to do so unless it shall be indemnified
         to its satisfaction against all expenses and liabilities which it may
         sustain or be paid reasonable compensation for its own extraordinary
         services in connection therewith.

SECTION .06 - EXPENSES.

The Sub-trustee shall be reimbursed by the Trustee for all reasonable expenses
incurred by the Sub-trustee in exercising its powers and carrying out its duties
under this agreement and for such reasonable compensation for the Sub-trustee as
may be agreed upon from time to time by the Trustee and the Sub-trustee. If, and
to the extent, the Trustee does not pay such expenses, fees, charges and
compensation, they shall be paid from the Trust Fund.

SECTION .07 - ACCOUNTING.

The Sub-trustee shall maintain true and accurate records and accounts reflecting
all receipts and disbursements of the Trust Fund and containing a description of
all Trust Fund assets held hereunder. These records must be open to inspection
and audit by the Trustee at all reasonable times.

Writing (handwriting, typing, printing), photostating, photographing,
microfilming, magnetic impulse, mechanical or electrical recording, or other
forms of data compilation shall be acceptable means of keeping records.

The Sub-trustee shall file all reports, returns and information required to be
filed by Sub-trustees under the Code and regulations and rulings issued under
the Code.

The Sub-trustee shall file with the Trustee an accounting of its transactions as
soon as practical after the first day of each Plan Year or any other date
specified. Any report or accounting which the Sub-trustee files with the Trustee
is open to inspection for a period of sixty (60) days following the date it is
filed. At the end of the sixty-day period, the Sub-trustee is released and
discharged as to any matters set forth in the report or account, except with
respect to any act or omission as to which the Trustee has filed a written
objection within the sixty-day period.

In preparing its reports, the Sub-trustee shall be permitted to rely upon, and
deem accurate without the need for independent verification, reports furnished
to the Trustee, the Employer, Plan Administrator, and/or Sub-trustee by any
Investment Manager, and any other outside investment fund or custodian.

SECTION .08 - AMENDMENT.

The Trustee and the Sub-trustee jointly reserve the right to amend this Trust
Agreement by written instrument executed by both parties at any time upon terms
mutually acceptable, subject to the following paragraph. No such amendment shall
permit any part of the corpus or income of the Trust to be used or diverted to
purposes other than for the exclusive benefit of the Plan participants or
beneficiaries under the Plan

<PAGE>

SECTION .09 - TERMINATION.

The Trustee reserves the right to terminate this Trust Agreement by a written
instrument delivered to the Sub-trustee. This Trust Agreement shall terminate
upon the dissolution or liquidation of the Trustee or the Employer unless a
successor corporation or business organization agrees in writing to assume the
obligations of the Plan and this trust. In the event of the termination of the
trust while the Plan is being continued, the remainder of the assets of the
Trust Fund shall be transferred to the person or institution authorized in
writing by the Trustee to receive such assets.

In the event of the termination of the trust on account of termination of the
Plan, the assets of the Trust Fund shall be applied to provide the benefits
specified in the Plan upon termination of the Plan.

SECTION .10 - LIMITATION ON RIGHTS AND REMEDIES.

In any action or proceeding involving the Trust Fund, or the administration of
the Trust Fund, only the Sub-trustee and the Trustee shall be the necessary
parties. Unless otherwise ordered by the court entertaining jurisdiction there
over, no other person having or claiming to have an interest in the Trust Fund
shall be entitled to any notice or service of process. Any final judgment
entered in such an action or proceeding shall be conclusive upon all persons
claiming under this Trust Agreement.

SECTION .11 - LIMITATION OF SUB-TRUSTEE'S LIABILITY.

a)       Any direction to the Sub-trustee by the Trustee shall be in writing,
         and shall be effective only upon receipt by the Sub-trustee. The
         Sub-trustee may rely upon any and all written or oral directions or
         instructions reasonably believed by it to be genuine and shall be fully
         protected in acting in accordance therewith. The Trustee agrees to
         indemnify and hold the Sub-trustee harmless against any loss, cost,
         claim damage, expense, and liability (including attorney's fees) and
         other costs it may incur in acting upon such written or oral
         instructions or directions. Except for gross negligence, willful
         misconduct, or willful breach of trust, the Sub-trustee shall incur no
         liability for any act or failure to act pursuant to this Trust
         Agreement, unless a higher standard of care is imposed by ERISA.

b)       The Sub-trustee is not liable for the acts or omissions of any
         Investment Manager appointed by the Trustee, Employer, the Plan
         Administrator, or the Insurer, nor is the Sub-trustee under any
         obligation to invest or otherwise manage any asset of the Plan which is
         subject to the management of a properly appointed Investment Manager.
         The Trustee, the Employer, the Plan Administrator, the Sub-trustee, and
         any properly appointed Investment Manager may execute a letter of
         agreement as a part of this Plan delineating the duties,
         responsibilities, fee structure, and liabilities of the Investment
         Manager with respect to any part of the Trust Fund under the control of
         the Investment Manager.

c)       The Sub-trustee may assume that the Trustee, the Employer, the Plan
         Administrator, the Investment Manager, and the Insurer are discharging
         their duties under this Plan and Trust Agreement unless and until it is
         notified to the contrary in writing by any person known to it to be a
         Member in the Plan, the Trustee, the Employer, or a governmental agency
         with jurisdiction. In the event the Sub-trustee receives said written
         notice, then the Sub-trustee shall provide such written notice to the
         Trustee, the Employer, the Plan Administrator, or Insurer, as the case
         may be and may, if it so desires, apply to a court of competent
         jurisdiction and/or Federal regulatory authorities for guidance with
         respect to disposition of the Trust Fund.

SECTION .12 - SECTION 404(C) COMPLIANCE.

In the event the Plan provides for Member directed investments, the Plan
Administrator agrees to

<PAGE>

administer the Plan and trust so as to meet the provisions of ERISA Section
404(c) and the regulations promulgated thereunder. Toward this end, the Plan
shall permit the Members to choose from a broad range of investments and to
exercise the requisite control over the assets in their Accounts. In addition,
the Plan Administrator shall make certain that necessary information shall be
automatically provided to the Members in accordance with the regulations under
ERISA Section 404(c).

The Sub-trustee shall have no duty or responsibility to review any aspect
relating to compliance with ERISA Section 404(c).

SECTION .13 - MISCELLANEOUS.

a)       Third Parties Dealing with Sub-trustee. To the extent permitted by law,
         no person shall be obliged to see to the application of any money paid
         or property delivered to the Sub-trustee, nor shall any such person be
         required to take cognizance of the provisions of this Trust Agreement.
         The certificate of Sub-trustee may be received by any person dealing
         with the Sub-trustee as conclusive evidence of any matter relating to
         this Trust Agreement or the administration thereof. In general, each
         person dealing with the Sub-trustee may act upon any advice, request,
         or representation in writing by the Sub-trustee, or the Sub-trustee's
         duly authorized agent, and shall not be liable to any person in so
         doing. In case of doubt as to whether the Sub-trustee has or has not
         been granted a specific power not enumerated hereunder, the certificate
         of Sub-trustee that the exercise of such power is necessary or
         desirable for the proper administration or distribution of the Trust
         Fund shall be conclusive upon all persons dealing with the Sub-trustee
         to the same extent as if such power had been specifically granted to
         the Sub-trustee.

b)       Certificate of Authority from Third Parties. The Sub-trustee may
         require any certificate, notice, or other instrument or information
         believed by it to be necessary to perform its duties hereunder and may
         rely and act upon the basis of any such certificate, notice,
         instrument, or other information furnished to the Sub-trustee which it
         believes to be reliable and to have been signed, made, or presented by
         the proper party or parties.

c)       No liability for Actions of the Trustee, the Employer and Plan
         Administrator. To the extent permitted by law, the Sub-trustee shall
         not be responsible for any act or omissions of the Trustee, the
         Employer, the Plan Administrator, or the Named Fiduciary. The
         Sub-trustee shall be under no duty to inquire into any rule,
         regulation, instruction, direction, or order purporting to have been
         issued by the Trustee, the Employer, the Plan Administrator, or Named
         Fiduciary.

d)       Applicable Law. Except to the extent that ERISA applies, the laws of
         the state in which the Sub-trustee has its principal office shall
         govern, control, and determine all questions arising with respect to a
         Sub-trustee acting pursuant to the provisions of this Trust Agreement,
         including the validity of its provisions.

e)       Other. Notwithstanding anything else in this Trust Agreement, the
         Sub-trustee has the right, but not the obligation, to seek guidance
         from a court of competent jurisdiction and/or Federal regulatory
         authorities with respect to the handling and disposition of the Trust
         Fund.

SECTION .14 - EXECUTION.

This Trust Agreement shall be executed in counterparts, each of which shall be
deemed an original.

IN WITNESS WHEREOF, the undersigned has executed this Trust Agreement for the
Trustee as of the date set out below.

DELAWARE CHARTER GUARANTEE & TRUST COMPANY, a Delaware corporation conducting

<PAGE>

business under the trade name of Trustar(sm) Retirement Services

By  /s/ Arthur J. Bacci
   -----------------------------------------------------------------------------
                                   (Signature)

Business Title   Vice President
               -----------------------------------------------------------------

Print Name   Arthur J. Bacci
           ---------------------------------------------------------------------

Date  September 27  ,  2002
     ---------------   ----

The undersigned hereby accepts appointment as Sub-trustee hereunder and agrees
to be bound by the terms of this Trust Agreement.

BANKERS TRUST COMPANY, N.A.
Des Moines, Iowa

By  /s/ Rick B. Greene
   -----------------------------------------------------------------------------
                                   (Signature)

Business Title   Trust Officer
               -----------------------------------------------------------------

Print Name   Rick B. Greene
           ---------------------------------------------------------------------

Date  October 4     , 2002
     ---------------  ----

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