Document:

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                                                                    Exhibit 10.6

           As Approved by Internal Revenue Service on January 25, 2002
           -----------------------------------------------------------

                            AMERICAN BAR ASSOCIATION

                      MEMBERS DEFINED BENEFIT PENSION PLAN

                       This is Basic Plan Document No. 02
                       ----------------------------------

 Copyright(C)[2001] by American Bar Retirement Association. All rights reserved.
 -------------------------------------------------------------------------------

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ARTICLE I
         ESTABLISHMENT OF THE PLAN.............................................2

     1.1      Promulgation of Plan.............................................2
              --------------------
     1.2      Implementation of Plan...........................................2
              ----------------------
     1.3      Adoption of Plan to Amend or Replace Preexisting Plan............2
              -----------------------------------------------------
     1.4      Paired Plans.....................................................3
              ------------
ARTICLE II
         DEFINITIONS...........................................................3

     2.1      ABA Members Retirement Plan......................................3
              ---------------------------
     2.2      Accrued Benefit..................................................3
              ---------------
     2.3      Actuarial Equivalent.............................................4
              --------------------
     2.4      Actuary..........................................................5
              -------
     2.5      Annual Additions.................................................5
              ----------------
     2.6      Annual Benefit...................................................5
              --------------
     2.7      Annuity Starting Date............................................5
              ---------------------
     2.8      Average Annual Compensation......................................5
              ---------------------------
     2.9      Base Benefit Percentage..........................................5
              -----------------------
     2.10     Beneficiary......................................................5
              -----------
     2.11     Break in Service.................................................5
              ----------------
     2.12     Business Day.....................................................5
              ------------
     2.13     Code.............................................................6
              ----
     2.14     Collective Trust.................................................6
              ----------------
     2.15     Compensation.....................................................6
              ------------
     2.16     Computation Period...............................................8
              ------------------
     2.17     Covered Compensation.............................................8
              --------------------
     2.18     Deferred Vested Benefit..........................................8
              -----------------------
     2.19     Defined Benefit Plan Fraction....................................8
              -----------------------------
     2.20     Defined Contribution Plan Fraction...............................8
              ----------------------------------
     2.21     Disability.......................................................8
              ----------
     2.22     Disability Retirement Benefit....................................8
              -----------------------------
     2.23     Early Retirement Age.............................................9
              --------------------
     2.24     Early Retirement Benefit.........................................9
              ------------------------
     2.25     Earned Income....................................................9
              -------------
     2.26     Effective Date...................................................9
              --------------
     2.27     Eligible Employee................................................9
              -----------------
     2.28     Employee.........................................................9
              --------
     2.29     Employer.........................................................9
              --------
     2.30     Employer Plan...................................................10
              -------------
     2.31     Employment Commencement Date....................................10
              ---------------------------
     2.32     Entry Date......................................................10
              ----------
     2.33     Excess Benefit Percentage.......................................10
              -------------------------
     2.34     ERISA...........................................................10
              -----
     2.35     Fiduciary.......................................................10
              ---------
     2.36     Highest Average Compensation....................................10
              ----------------------------
     2.37     Highly Compensated Employee.....................................10
              ---------------------------

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     2.38     Hour of Service.................................................11
              ---------------
     2.39     Individual Medical Account......................................12
              --------------------------
     2.40     Insurer.........................................................12
              -------
     2.41     Integration Level...............................................12
              -----------------
     2.42     Investment Manager..............................................12
              ------------------
     2.43     Investment Options..............................................12
              ------------------
     2.44     Leased Employee.................................................12
              ---------------
     2.45     Limitation Year.................................................13
              ---------------
     2.46     Master or Prototype Plan........................................13
              ------------------------
     2.47     Maximum Excess Allowance........................................13
              ------------------------
     2.48     Maximum Permissible Amount......................................13
              --------------------------
     2.49     Members.........................................................13
              -------
     2.50     1983 Current Accrued Benefit....................................13
              ----------------------------
     2.51     1987 Current Accrued Benefit....................................13
              ----------------------------
     2.52     Normal Form of Annuity..........................................13
              ----------------------
     2.53     Normal Retirement Age...........................................13
              ---------------------
     2.54     Normal Retirement Benefit.......................................13
              -------------------------
     2.55     Notice to the Trustee...........................................13
              ---------------------
     2.56     This Section has been intentionally left blank..................14
     2.57     Paired Plans....................................................14
              ------------
     2.58     Participant.....................................................14
              -----------
     2.59     Participation Agreement.........................................14
              -----------------------
     2.60     Period of Vesting Service.......................................14
              -------------------------
     2.61     Period of Severance.............................................14
              -------------------
     2.62     Plan............................................................14
              ----
     2.63     Plan Administrator..............................................14
              ------------------
     2.64     Plan Year.......................................................14
              ---------
     2.65     Predecessor Organization........................................15
              ------------------------
     2.66     Preexisting Plan................................................15
              ----------------
     2.67     Preretirement Survivor Annuity..................................15
              ------------------------------
     2.68     Prior Plan Account..............................................15
              ------------------
     2.69     Projected Annual Benefit........................................15
              ------------------------
     2.70     Qualified Bar Association.......................................15
              -------------------------
     2.71     Qualified Defined Benefit Plan..................................15
              ------------------------------
     2.72     Qualified Defined Contribution Plan.............................15
              -----------------------------------
     2.73     Qualified Domestic Relations Order..............................15
              ----------------------------------
     2.74     Qualified Joint and Survivor Annuity............................15
              ------------------------------------
     2.75     Qualified Plan..................................................15
              --------------
     2.76     Related Employer................................................16
              ----------------
     2.77     Retirement Benefit..............................................16
              ------------------
     2.78     Self-Employed Individual........................................16
              ------------------------
     2.79     Service.........................................................16
              -------
     2.80     Severance from Service Date.....................................16
              ---------------------------
     2.81     Simplified Employee Pension.....................................16
              ---------------------------
     2.82     Single Life Annuity.............................................16
              -------------------
     2.83     Social Security Retirement Age..................................16
              ------------------------------

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     2.84     Spouse..........................................................16
              ------
     2.85     State Street....................................................16
              ------------
     2.86     Trust...........................................................17
              -----
     2.87     Trustee.........................................................17
              -------
     2.88     Vested Portion..................................................17
              --------------
     2.89     Welfare Benefit Fund............................................17
              --------------------
     2.90     Year of Credited Service........................................17
              ------------------------
     2.91     Year of Eligibility Service.....................................17
              ---------------------------
     2.92     Year of Participation...........................................17
              ---------------------
ARTICLE III
         PARTICIPATION........................................................17

     3.1      Participation Requirements......................................17
              --------------------------
     3.2      Exclusion of Associates.........................................18
              -----------------------
     3.3      Exclusion of Employees of Related Businesses....................18
              --------------------------------------------
     3.4      Exclusion of Leased Employees...................................18
              -----------------------------
     3.5      Exclusion of Other Employees....................................18
              ----------------------------
     3.6      Breaks in Service...............................................18
              -----------------
     3.7      Effect of Becoming or Ceasing to Be an Eligible Employee........19
              --------------------------------------------------------
     3.8      Preexisting Plan................................................19
              ----------------
ARTICLE IV
         VESTING AND REEMPLOYMENT.............................................19

     4.1      Vested Portion..................................................19
              --------------
     4.2      Amendments Affecting Vested Portion.............................20
              -----------------------------------
     4.3      Effect of Reemployment on Vesting Service and Credited Service..20
              --------------------------------------------------------------
     4.4      Effect of Reemployment on Benefit Payments......................20
              ------------------------------------------
ARTICLE V
         NORMAL RETIREMENT BENEFIT............................................21

     5.1      Eligibility for Benefit.........................................21
              -----------------------
     5.2      Amount of Benefit Generally.....................................21
              ---------------------------
     5.3      Minimum Benefit.................................................22
              ---------------
     5.4      Benefit After Late Retirement...................................22
              -----------------------------
     5.5      Commencement of Benefit.........................................22
              -----------------------
     5.6      Definitely Determinable Benefit.................................22
              -------------------------------
     5.7      Form of Benefit Distribution....................................23
              ----------------------------
     5.8      Fresh-Start Rules...............................................23
              -----------------
ARTICLE VI
         EARLY RETIREMENT BENEFIT.............................................24

     6.1      Eligibility for Benefit.........................................24
              -----------------------
     6.2      Amount of Benefit...............................................24
              -----------------
     6.3      Commencement of Benefit.........................................25
              -----------------------
     6.4      Definitely Determinable Benefit.................................25
              -------------------------------
     6.5      Form of Benefit Distribution....................................25
              ----------------------------

<PAGE>

ARTICLE VII
         DISABILITY RETIREMENT BENEFIT........................................25

     7.1      Eligibility for Benefit.........................................25
              -----------------------
     7.2      Amount of Benefit...............................................25
              -----------------
     7.3      Commencement of Benefit.........................................25
              -----------------------
     7.4      Definitely Determinable Benefit.................................25
              -------------------------------
     7.5      Form of Benefit Distribution....................................26
              ----------------------------
ARTICLE VIII
         DEFERRED VESTED BENEFIT..............................................26

     8.1      Eligibility for Benefit.........................................26
              -----------------------
     8.2      Amount of Benefit...............................................26
              -----------------
     8.3      Commencement of Benefit.........................................26
              -----------------------
     8.4      Definitely Determinable Benefit.................................26
              -------------------------------
     8.5      Form of Benefit Distribution....................................26
              ----------------------------
ARTICLE IX
         FORMS OF PAYMENT.....................................................26

     9.1      Application for Pension Benefits................................26
              --------------------------------
     9.2      Automatic Forms.................................................27
              ---------------
     9.3      Qualified Joint and Survivor Annuity............................27
              ------------------------------------
     9.4      Optional Forms of Benefit Payment...............................28
              ---------------------------------
     9.5      Provisions Applicable to Single-Sum Distributions...............30
              -------------------------------------------------
     9.6      Sixty-Day Rule Regarding Time for Payment.......................32
              -----------------------------------------
     9.7      Special Distribution Requirements...............................32
              ---------------------------------
     9.8      Qualified Domestic Relations Orders.............................36
              -----------------------------------
     9.9      Restrictions on Immediate Distributions.........................36
              ---------------------------------------
ARTICLE X
         DEATH BENEFIT........................................................37

     10.1     Eligibility for Preretirement Survivor Annuity..................37
              ----------------------------------------------
     10.2     Amount of Preretirement Survivor Annuity........................38
              ----------------------------------------
     10.3     Commencement and Form of Payment of Preretirement Survivor
              ----------------------------------------------------------
              Annuity.........................................................39
              -------
     10.4     Notice Requirements.............................................39
              -------------------
     10.5     Other Death Benefits............................................40
              --------------------
     10.6     Restrictions Applicable to Payment of Death Benefits............41
              ----------------------------------------------------
ARTICLE XI
         RESTRICTIONS ON BENEFITS.............................................42

     11.1     No Duplication of Benefits......................................42
              --------------------------
     11.2     Limit on Annual Benefits........................................43
              ------------------------
     11.3     Benefit Formula and Special Rules for Integrated Plans..........55
              ------------------------------------------------------
ARTICLE XII
         PLAN FUNDING AND INVESTMENT..........................................61

     12.1     Contributions...................................................61
              -------------

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     12.2     Repayment of Certain Contributions..............................61
              ----------------------------------
     12.3     Investment of Trust Fund........................................61
              ------------------------
ARTICLE XIII
         AMENDMENTS...........................................................62

     13.1     Amendments by Employer..........................................62
              ----------------------
     13.2     Amendments by ABRA..............................................62
              ------------------
     13.3     Prohibited Amendments...........................................62
              ---------------------
ARTICLE XIV
         PLAN TERMINATION.....................................................63

     14.1     Termination by Employer.........................................63
              -----------------------
     14.2     Distribution of Accrued Benefits................................63
              --------------------------------
ARTICLE XV
         PRESERVATION OF PARTICIPANTS' BENEFITS...............................64

     15.1     Plan Merger, Consolidation or Transfer..........................64
              --------------------------------------
     15.2     Trustee-to-Trustee Transfer.....................................64
              ---------------------------
     15.3     Transfer of Employee Accrued Benefit to Another Plan............64
              ----------------------------------------------------
     15.4     Rollover from Another Plan......................................65
              --------------------------
     15.5     Prior Plan Accounts.............................................65
              -------------------
ARTICLE XVI
         DELEGATION OF POWERS.................................................65

     16.1     Delegation of Powers to ABRA and to Trustee.....................65
              -------------------------------------------
     16.2     Delegation of Powers by Related Employers.......................65
              -----------------------------------------
     16.3     Fees Charged Certain ABA Nonmembers.............................66
              -----------------------------------
ARTICLE XVII
         MISCELLANEOUS........................................................66

     17.1     Governing Law...................................................66
              -------------
     17.2     Limitation of Participation Rights..............................66
              ----------------------------------
     17.3     Allocation of Responsibilities Among Fiduciaries................66
              ------------------------------------------------
     17.4     Plan Administrator..............................................67
              ------------------
     17.5     Indemnification of ABRA Directors and Pre-1992 Trustees.........68
              -------------------------------------------------------
     17.6     Claims Procedure................................................68
              ----------------
     17.7     Nontransferability of Benefits..................................68
              ------------------------------
     17.8     Employer Right to Rehire Retired Participants...................68
              ---------------------------------------------
     17.9     Rules Governing Forms of Payment................................69
              --------------------------------
     17.10    Reinstatement of Forfeited Benefit Upon Claim...................69
              ---------------------------------------------
     17.11    Failure of Employer Plan to Qualify.............................69
              -----------------------------------
     17.12    Payment of Expenses.............................................69
              -------------------
     17.13    Military Service................................................69
              ----------------
ARTICLE XVIII
         LIMITATION ON EARLY TERMINATION BENEFITS.............................69

     18.1     Temporary Restrictions on Pensions..............................69
              ----------------------------------

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     18.2     Amount of Restricted Pension....................................70
              ----------------------------
     18.3     Effect of Amendment to Increase Benefits........................70
              ----------------------------------------
     18.4     Payments in Excess of Restricted Pension........................71
              ----------------------------------------
     18.5     Distributions Incident to Employer Plan Termination.............71
              ---------------------------------------------------
     18.6     Other Permitted Distributions...................................72
              -----------------------------
     18.7     Termination of Restrictions.....................................72
              ---------------------------
     18.8     Post-1993 Restrictions..........................................72
              ----------------------
ARTICLE XIX
         DIRECT ROLLOVERS.....................................................73

     19.1     General Rule....................................................73
              ------------
     19.2     Definitions.....................................................73
              -----------

<PAGE>

                            AMERICAN BAR ASSOCIATION
                      MEMBERS DEFINED BENEFIT PENSION PLAN

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

                                    ARTICLE I
                                    ---------

                            ESTABLISHMENT OF THE PLAN
                            -------------------------

         1.1      Promulgation of Plan. This Plan is a master plan sponsored by
                  --------------------
the American Bar Retirement Association ("ABRA") and is known as the American
Bar Association Members Defined Benefit Pension Plan. The Employer, by executing
the Participation Agreement, has adopted both the Plan and Trust to provide
retirement and disability benefits for its Employees who are eligible to
participate in the Plan. The Plan is designed to meet the requirements of the
Code and ERISA as well as any other applicable Federal law that may be
subsequently enacted. The Plan is an amendment and restatement of the form of
the Plan that was the subject of favorable opinion letters issued by the
Internal Revenue Service June 25, 1993 and the Plan is the subject of a
favorable opinion letter dated January 25, 2002.

         1.2      Implementation of Plan. ABRA has entered into a trust
                  ----------------------
agreement with the Trustee to implement the Employer Plans of Employers that
adopt the Plan. The name of the Trust is the American Bar Association Members
Retirement Trust and its provisions are incorporated in the Plan by reference
and made a part of the Plan. The Trust is also the master trust for the American
Bar Association Members Retirement Plan, which is a master defined contribution
plan. All employers adopting the Plan must use the Trust as their sole funding
vehicle. The Employer becomes a party to the Trust by executing the
Participation Agreement.

         1.3      Adoption of Plan to Amend or Replace Preexisting Plan. An
                  -----------------------------------------------------
Employer may adopt the Plan as an amendment of, or to replace, any preexisting
master, prototype or individually designed Qualified Plan that the Employer
maintains, subject to the following requirements:

                  (a)      If the Employer adopts the Plan as an amendment of a
         Preexisting Plan, the Employer shall specify in the Participation
         Agreement that the Effective Date of the Employer Plan is the original
         effective date of the Preexisting Plan.

                  (b)      If the Employer adopts the Plan as a new Qualified
         Plan to replace a Preexisting Plan, the Employer shall specify in the
         Participation Agreement that the Effective Date of the Employer Plan is
         the date of adoption of the Employer Plan.

                  (c)      If the Employer adopts the Plan as an amendment of a
         Preexisting Plan that is a Qualified Defined Benefit Plan, the Employer
         shall cause the trustees of the trust fund under the Preexisting Plan
         to transfer directly to the Trustee the assets of the Preexisting Plan.
         The transfer shall occur as soon as administratively feasible after the
         date on which the Employer Plan is adopted. The transferred assets
         shall continue to be treated as assets of the Employer Plan after the
         date of transfer; however, voluntary employee after-tax contributions
         included in the transfer shall be credited to Prior Plan

<PAGE>

         Accounts for the appropriate Participants and shall be subject to the
         provisions of Section 15.2 (except the restriction in Section 15.2 on
         the transfer of after-tax contributions).

                  (d)      If the Employer adopts the Plan as an amendment of a
         Preexisting Plan that is a Qualified Defined Contribution Plan, each
         Participant's account balance under the Preexisting Plan shall be
         transferred to the Trustee under Section 15.2 (subject to the
         restrictions of Section 15.2) and credited to a Prior Plan Account for
         the Participant.

                  (e)      If the Employer adopts the Plan to replace a
         Preexisting Plan, the interest of each Participant in the Preexisting
         Plan (whether in the form of an account balance or the present value of
         accrued benefit) shall be transferred to the Trustee under Section 15.2
         (subject to the restrictions of Section 15.2) and credited to a Prior
         Plan Account for the Participant.

         1.4      Paired Plans. In addition to adopting the Plan in standardized
                  ------------
or nonstandardized form, an Employer may also adopt a standardized or
nonstandardized profit-sharing plan under the ABA Members Retirement Plan, a
standardized or nonstandardized money-purchase pension plan under the ABA
Members Retirement Plan, a standardized or nonstandardized target benefit plan
under the ABA Members Retirement Plan, or any combination of these plans. To the
extent that an Employer adopts a standardized form of the Plan and one or more
standardized forms of the ABA Members Retirement Plan, the Employer will have
adopted "Paired Plans." The Paired Plans together shall meet the
nondiscrimination rules of Code Section 401(a)(4), the contribution limits of
Code Section 415 (as stated in Section 11.2(b)(2) for Paired Plans) and the
top-heavy provisions of Code Section 416 (as stated in Section 5.3 for Paired
Plans). Only one of the Paired Plans may provide for "permitted disparity"
(within the meaning of Code Section 401(l)).

                                   ARTICLE II
                                   ----------

                                   DEFINITIONS
                                   -----------

         The following terms shall have the meanings described in this Article
unless the context clearly indicates another meaning. Whenever one of the terms
defined in this Article is used in the Plan and the defined meaning is intended,
the term is capitalized. All references in the Plan to specific Articles or
Sections shall refer to Articles or Sections of the Plan unless otherwise
indicated. Unless the context indicates otherwise, words of one gender include
the other gender and terms in the singular include the plural.

         2.1      ABA Members Retirement Plan. "ABA Members Retirement Plan"
                  ---------------------------
means the American Bar Association Members Retirement Plan, a master defined
contribution plan that is a Paired Plan with respect to the Plan.

         2.2      Accrued Benefit. "Accrued Benefit" means the benefit to which
                  ---------------
any Participant is entitled upon his or her separation from Service. Except to
the extent modified in accordance with the "fresh-start" rules of this Section
and of Section 5.8, the Accrued Benefit is a fraction of the annual benefit
commencing at Normal Retirement Age to which he or she would be entitled under
the Employer Plan as in effect on the date of his or her separation from Service
if he or she continued to earn annually, until the later of (i) the year in
which the Participant would attain

                                        3

<PAGE>

Normal Retirement Age or (ii) the current year, the same rate of Compensation
upon which his or her Normal Retirement Benefit would be computed under the
Employer Plan (but, for the purpose of determining such rate of Compensation,
taking into account no more than the 10 Years of Credited Service immediately
preceding the date of such determination). Except as modified by the last
paragraph of this Section, the fraction shall be calculated under subsection (b)
(if the Employer has adopted a standardized Participation Agreement) or under
subsection (a) or (b), as elected by the Employer in a nonstandardized
Participation Agreement.

                  (a)      If the Years of Participation method is elected in a
         nonstandardized Participation Agreement, the fraction shall be a
         fraction, not exceeding 1.0, the numerator of which is the total number
         of a Participant's Years of Participation in the Plan (as of the date
         of his or her separation from Service) and the denominator of which is
         the total number of Years of Participation that he or she would have at
         the later of (i) the year in which the Participant would attain Normal
         Retirement Age or (ii) the current Plan Year. Social Security benefits
         and all other relevant factors used to compute benefits shall be
         treated as remaining constant as of the current Plan Year.

                  (b)      Under the Years of Credited Service method (if
         applicable under a nonstandardized Participation Agreement), the
         fraction shall be a fraction, not exceeding 1.0, the numerator of which
         is the total number of a Participant's Years of Credited Service with
         the Employer from the later of the Participant's date of hire or the
         date specified in the Participation Agreement (as of the date of his or
         her separation from Service) and the denominator of which is the total
         number of Years of Credited Service that he or she would have at the
         later of (i) the year in which the Participant would attain Normal
         Retirement Age, or (ii) the current Plan Year. Social Security benefits
         and all other relevant factors used to compute benefits shall be
         treated as remaining constant as of the current Plan Year.

         Each Participant who is credited with a Year of Credited Service during
a Plan Year, but who separates from Service before the last day of the Plan
Year, shall accrue a benefit for the Plan Year.

         This paragraph shall apply to the determination of a Participant's
Accrued Benefit if the Employer elects a "fresh start" in accordance with
Section 5.8. After the fresh-start date, the amount in subsection (a) or (b) (as
applicable to the Employer Plan) shall not be less than the Participant's
"frozen Accrued Benefit" (as defined in Section 5.8).

         2.3      Actuarial Equivalent. "Actuarial Equivalent," "Actuarially
                  --------------------
Equivalent" or "Actuarial Equivalence" means equality in value of the aggregate
amount of pension benefits to be received under different forms of payment,
based on the actuarial assumptions in the Participation Agreement. Application
of these assumptions to the computation of benefits payable under the Employer
Plan shall be made uniformly and consistently with respect to all Participants
in similar circumstances. In determining the single sum present value of an
Accrued Benefit, Section 9.5 shall apply. In the case of an Employer Plan that
provides for permitted disparity under Code Section 401(1) (i.e., under
Participation Agreements 002 or 004), if Plan benefits commence to a Participant
other than at Normal Retirement Age, the Participant's Retirement Benefit shall
be adjusted in accordance with Section 11.3(f).

                                        4

<PAGE>

         2.4      Actuary. "Actuary" means the individual actuary or firm of
                  -------
actuaries that provides actuarial services in connection with the administration
of the Employer Plan. By adopting the Participation Agreement, the Employer
selects the Actuary selected by the Insurer (before January 1, 1992) or by ABRA
and the Trustee (after December 31, 1991). The Insurer (or ABRA and the Trustee,
as applicable) has the right to change the Actuary from time to time. The
individual actuary or a member of the actuarial firm shall be an "enrolled
actuary" with the Treasury Department in compliance with ERISA and the
regulations under ERISA.

         2.5      Annual Additions. "Annual Additions" is defined in Section
                  ----------------
11.2(d)(1).

         2.6      Annual Benefit. "Annual Benefit" is defined in Section
                                   --------------
11.2(d)(2).

         2.7      Annuity Starting Date. "Annuity Starting Date" means the first
                  ---------------------
day of the first period for which an amount is payable as an annuity or in any
other form.

         2.8      Average Annual Compensation. "Average Annual Compensation"
                  ---------------------------
means the average of a Participant's annual Compensation over the period
specified in the Participation Agreement, which shall be the three, four or five
consecutive year period ending in the current Plan Year or in any prior Plan
Year that produces the highest average. If a Participant has fewer total Years
of Credited Service than the consecutive-year period specified in the
Participation Agreement under this Section, the Participant's Compensation shall
be averaged on an annual basis over the Participant's entire period of service.

         2.9      Base Benefit Percentage. "Base Benefit Percentage" is defined
                  -----------------------
in Section 11.3(e)(1).

         2.10     Beneficiary. "Beneficiary" means the person designated by a
                  -----------
Participant under Section 10.5 in accordance with Code Section 401(a)(9) and the
proposed regulations thereunder to receive any benefits payable under the Plan
after the Participant's death, other than the Preretirement Survivor Annuity.

         2.11     Break in Service. "Break in Service" means a Computation
                  ----------------
Period in which an Employee does not complete more than 500 Hours of Service
with the Employer. Each such Computation Period shall constitute a one-year
Break in Service. For purposes of determining whether an Employee has incurred a
Break in Service, the Employee shall be credited with up to 501 Hours of Service
for any period of absence resulting from (i) pregnancy of the individual, (ii)
birth of a child of the individual, (iii) placement of a child with the
individual in connection with the adoption of the child by the individual or
(iv) caring for the child by the individual for a period beginning immediately
after the birth or placement. The Employee shall receive credit for the number
of Hours of Service that would otherwise have been credited to him or her during
such absence, or if that number cannot be determined, eight Hours of Service for
each day of such absence. Such Hours of Service shall be credited to the
Employee for the Computation Period during which the absence begins or, if the
Employee would not otherwise have incurred a Break in Service for that
Computation Period, for the following Computation Period.

         2.12     Business Day. A "Business Day" means any day on which the New
                  ------------
York Stock Exchange is open for trading and on which the Insurer's home office
(or, as of January 1, 1992, State Street's principal office) is open for
business. Effective as of January 1, 1992, any Notice

                                        5

<PAGE>

to the Trustee received after 3:00 p.m. (Eastern time) shall be deemed received
on the next Business Day.

         2.13     Code. "Code" means the Internal Revenue Code of 1986, as
                  ----
amended.

         2.14     Collective Trust. "Collective Trust" means the American Bar
                  ----------------
Association Members/State Street Collective Trust, a group trust established by
State Street under a declaration of trust dated as of August 8, 1991, as amended
and in effect from time to time.

         2.15     Compensation. "Compensation" of a Participant for Plan Years
                  ------------
beginning before January 1, 1991 means the definition in subsection (a) below,
and for Plan Years beginning after December 31, 1990 means one of the following
definitions (as elected by the Employer in the Participation Agreement):

                  (a)      "Wages, Tips and Other Compensation" Reported on Form
                           -----------------------------------------------------
         W-2: Wages within the meaning of Code Section 3401(a) and all other
         ---
         compensation to an Employee by the Employer in the course of the
         Employer's trade or business for which the Employer is required to
         furnish to the Employee a written statement under Code Sections
         6041(d), 6051(a)(3) and 6052, but determined without regard to any
         rules under Code Section 3401(a) that limit the remuneration included
         in wages based on the nature or location of the employment or the
         services performed (such as the exception for agricultural labor in
         Code Section 340l(a) (2)). This definition of compensation may be
         modified to exclude amounts paid or reimbursed by the Employer for
         moving expenses incurred by an Employee, but only to the extent that at
         the time of the payment it is reasonable to believe that these amounts
         are deductible by the Employee under Code Section 217.

                  (b)      Income Tax Withholding Wages: Wages as defined in
                           ----------------------------
         Code Section 3401(a) for the purposes of income tax withholding at the
         source, but determined without regard to any rules that limit the
         remuneration included in wages based on the nature or location of the
         employment or the services performed (such as the exception for
         agricultural labor in Section 3401(a)(2)).

                  (c)      415 Safe-Harbor Compensation: Wages, salaries, and
                           ----------------------------
         fees for professional services and other amounts received for personal
         services actually rendered in the course of employment with the
         Employer (including, but not limited to, commissions paid to
         salespersons, compensation for services on the basis of a percentage of
         profits, commissions on insurance premiums, tips, bonuses, fringe
         benefits, and reimbursements or other expense allowances under a
         nonaccountable plan [as described in Income Tax Regulations Section
         1.62-2(c)]), and excluding the following:

                           (1)      Employer contributions to a plan of deferred
                  compensation which are not includible in the Employee's gross
                  income for the taxable year in which contributed, or Employer
                  contributions under a simplified employee pension plan to the
                  extent such contributions are deductible by the Employee, or
                  any distributions from a plan of deferred compensation;

                                        6

<PAGE>

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

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

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

         For any Participant who is a Self-Employed Individual, Compensation
means his or her Earned Income. Compensation shall include only that
compensation that is actually paid to the Participant during the applicable
"determination period."

         Notwithstanding the above, Compensation shall not include deferred
compensation other than any elective deferral (as defined in Code Section
402(g)(3)) and any amount which is contributed or deferred by the Employer at
the election of the Participant and which is not includible in the gross income
of the Participant by reason of Code Section 125 or 457. For Plan Years
beginning after December 31, 2000 or an earlier date specified by the Employer
in the Participation Agreement, Compensation shall also include any amount which
is not includible in the gross income of the Participant by reason of Code
Section 132(f)(4).

         Compensation shall include only that compensation that is actually paid
to the Participant during the "determination period." Except as otherwise
provided in the Plan, the "determination period" shall be the period elected by
the Employer in the Participation Agreement. If the Employer makes no election,
the determination period shall be the Plan Year.

         For Plan Years beginning on or after January 1, 1989 and before January
1, 1994, the amount of Compensation of each Participant for any Plan Year taken
into account for determining all Retirement Benefits provided under the Plan
shall not exceed $200,000. This limitation shall be adjusted by the Secretary of
the Treasury at the same time and in the same manner as under Code Section
415(d), except that the dollar increase in effect on January 1 of any calendar
year is effective for Plan Years beginning in such calendar year and the first
adjustment to the $200,000 limitation is effective on January 1, 1990. For
purposes of any annual Compensation limit, all Qualified Plans maintained by the
Employer or a Related Employer shall be treated as a single plan.

         For Plan Years beginning on or after January 1, 1994, the amount of
Compensation of each Participant for any Plan Year taken into account for
determining all Retirement Benefits provided under the Plan for any
determination period shall not exceed $150,000, as adjusted for 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 a determination period consists of fewer than 12 months, the
applicable annual Compensation limit is an amount equal to the otherwise
applicable annual Compensation limit

                                        7

<PAGE>

multiplied by a fraction, the numerator of which is the number of months in the
short determination period, and the denominator of which is 12.

         If Compensation for any prior determination period is taken into
account in determining a Participant's Retirement Benefits for the current Plan
Year, the Compensation for such prior determination period is subject to the
applicable annual Compensation limit in effect for that prior period. For this
purpose, in determining Retirement Benefits in Plan Years beginning on or after
January 1, 1989, the annual Compensation limit in effect for determination
periods beginning before that date is $200,000. In addition, in determining
Retirement Benefits in Plan Years beginning on or after January 1, 1994, the
annual Compensation limit in effect for determination periods beginning before
that date is $150,000.

         For purposes of any annual Compensation limit, all Qualified Plans
maintained by the Employer or a Related Employer shall be treated as a single
plan.

         Notwithstanding any annual Compensation limit, a Participant's Accrued
Benefit as of the last day of the Plan Year beginning in 1983 shall be
calculated without regard to the $200,000 limit, and a Participant's Accrued
Benefit as of the last day of the Plan Year beginning in 1993 shall be
calculated without regard to the $150,000 limit.

         2.16     Computation Period. "Computation Period" means the
                  ------------------
12-consecutive-month period beginning on a Participant's Employment Commencement
Date.

         2.17     Covered Compensation. "Covered Compensation" is defined in
                  --------------------
Section 11.3(e)(4).

         2.18     Deferred Vested Benefit. "Deferred Vested Benefit" means the
                  -----------------------
retirement benefit provided to a Participant who qualifies for, and elects to
receive, benefits under Article VIII.

         2.19     Defined Benefit Plan Fraction. "Defined Benefit Plan Fraction"
                  -----------------------------
is defined in Section 11.2(d)(4).

         2.20     Defined Contribution Plan Fraction. "Defined Contribution Plan
                  ----------------------------------
Fraction" is defined in Section 11.2(d)(5).

         2.21     Disability. "Disability" means the inability of a Participant
                  ----------
to perform the usual duties of his or her employment with the Employer by reason
of any medically determinable physical or mental impairment that can be expected
to result in death or to be of long-continued and indefinite duration
(presumably for life), as determined by the Employer on the basis of either (a)
a written determination by the Social Security Administration that disability
payments under the Social Security Act have been approved, or, (b) if a Social
Security determination has not been issued, other suitable evidence acceptable
either to the Insurer (for Employer determinations made before January 1, 1992)
or to the Trustee (for Employer determinations made after December 31, 1991).

         2.22     Disability Retirement Benefit. "Disability Retirement Benefit"
                  -----------------------------
means the retirement benefit provided to a Participant who qualifies for, and
elects to receive, benefits under Article VII

                                        8

<PAGE>

         2.23     Early Retirement Age. "Early Retirement Age" means the age
                  --------------------
specified in the Participation Agreement to be eligible for an Early Retirement
Benefit.

         2.24     Early Retirement Benefit. "Early Retirement Benefit" means the
                  ------------------------
retirement benefit provided to a Participant who qualifies for, and elects to
receive, benefits under Article VI.

         2.25     Earned Income. "Earned Income" means the net earnings from
                  -------------
self-employment (as defined in Code Section 1402(a)) in the trade or business
with respect to which the Employer Plan is established, for which personal
services of the individual are a material income-producing factor. The Earned
Income of any Participant who is a Self-Employed Individual shall be determined
without regard to any items not includible in gross income for Federal income
tax purposes or to the deductions related to such items. In addition, Earned
Income shall be reduced, for any Plan Year beginning after 1983, by any amount
that constitutes an Employer contribution to any Qualified Plan maintained by
the Employer to the extent that the Employer is allowed a deduction for such
contribution under Code Section 404. However, Earned Income shall be determined
with regard to the deduction allowed to the taxpayer by Code Section 164(f) for
taxable years beginning after December 31, 1989. Further, any amounts that
constitute elective deferrals to a Qualified Plan under Code Section 401(k)
shall be included in Earned Income for the purpose of calculating the
Participant's Accrued Benefit other than under Section 5.3).

         2.26     Effective Date. "Effective Date" means the date specified in
                  --------------
the Participation Agreement as of which the Employer Plan is to become
effective.

         2.27     Eligible Employee. "Eligible Employee" means each member of
                  -----------------
each classification of Employees (taking into consideration the eligibility
exclusions under Sections 3.2 through 3.5 to the extent elected by the Employer
in the Participation Agreement) that is eligible to participate in the Plan
after satisfying the requirements of Section 3.1. However, Eligible Employees
shall not include any person (i) who is included in a unit of employees covered
by an agreement that the Secretary of Labor finds to be a collective bargaining
agreement between "employee representatives" and one or more employers,
including the Employer, if retirement benefits were the subject of good-faith
bargaining (provided that not more than 2% of the employees of the Employer who
are covered under the Agreement are professionals as defined in Income Tax
Regulations Section 1.410(b)-9), and which agreement does not provide for
participation in the plan, or (ii) who is a nonresident alien (within the
meaning of Code Section 7701(b)(1)(B)) and who receives no earned income (within
the meaning of Code Section 911(d)(2)) from the Employer that constitutes income
from sources within the United States (within the meaning of Code Section
861(a)3)). The term "employee representatives" does not include any organization
more than half of whose members are Employees who are owners, officers or
executives of the Employer.

         2.28     Employee. "Employee means any common-law employee (including a
                  --------
Self-Employed Individual) who derives Compensation from the Employer or from a
Related Employer, including each Leased Employee. An independent contractor is
not an Employee.

         2.29     Employer. "Employer," except as otherwise defined in Section
                  --------
11.2(d)(6) for purposes of Section 11.2, means any entity that signs the
Participation Agreement as Employer,

                                        9

<PAGE>

including (i) any sole practitioner, partnership, corporation or association
engaged in the practice of law, provided that the sole practitioner or at least
one partner of the partnership or one shareholder of the corporation is a member
or associate of the American Bar Association or of a Qualified Bar Association,
(ii) the American Bar Association, (iii) any Qualified Bar Association, and (iv)
any organization that does not engage in the practice of law but is closely
associated with the legal profession, that receives the approval of ABRA, and
that has as an owner or a member of its governing board a member or associate of
the American Bar Association. The term "Employer" shall also include any
successor to the entity that has adopted the Plan if the successor has agreed,
or is required by operation of law, to continue the Employer Plan.

         For purposes of the Plan, a sole practitioner is deemed to be his or
her own Employer and a partnership is deemed to be the Employer of each
Self-Employed Individual. Upon the death of an Employer who is a sole
practitioner, Section 14.1 shall apply and all duties and responsibilities of
the Employer under the Plan shall be assumed by a person or persons designated
by the executor or administrator of the estate of the deceased Employer

         An Employee's Service shall include any period of employment with a
Related Employer, and all employees employed by the Employer or by a Related
Employer shall be treated as employed by a single employer.

         2.30     Employer Plan. "Employer Plan" means the Plan as adopted and
                  -------------
maintained by an Employer, with the provisions specified in the Employer's
Participation Agreement.

         2.31     Employment Commencement Date. "Employment Commencement Date"
                  ----------------------------
means the day on which an Employee performs his or her first Hour of Service
upon his or her employment or reemployment by the Employer, and any anniversary
of that day.

         2.32     Entry Date. "Entry Date" means the date on which an Employee
                  ----------
becomes a Participant, as specified in the Participation Agreement.

         2.33     Excess Benefit Percentage. "Excess Benefit Percentage" is
                  -------------------------
defined in Section 11.3(e)(3).

         2.34     ERISA. "ERISA" means the Employee Retirement Income Security
                  -----
Act of 1974, as amended.

         2.35     Fiduciary. "Fiduciary" means the Board of Directors of ABRA,
                  ---------
the Members of ABRA, the Plan Administrator, the Trustee, the Insurer (before
January 1, 1992), State Street (after December 31, 1991), the Actuary and each
Investment Manger. The allocation of Fiduciary duties is explained in Sections
17.3 and 17.4.

         2.36     Highest Average Compensation. "Highest Average Compensation"
                  ----------------------------
is defined in Section 11.2(d)(7).

         2.37     Highly Compensated Employee. "Highly Compensated Employee"
                  ---------------------------
means, for a Plan Year, any Employee who (a) is a 5%-owner (as determined under
Code Section 416(i)) at any time during the current Plan Year or the prior Plan
Year, or (b) was paid Compensation in

                                       10

<PAGE>

excess of $80,000 (as adjusted for increases in the cost of living in accordance
with Code Section 414(q)(1)(B)) by an Employer (1) for the prior Plan Year or
(2) if elected by the Employer in the Participation Agreement, for the calendar
year beginning with or within the prior Plan Year instead of for the prior Plan
Year. Notwithstanding the foregoing, if elected by the Employer in the
Participant Agreement, an Employee shall be a Highly Compensated Employee
pursuant to clause (b) of the preceding sentence only if the Employee was in the
top 20% of the employees (based on Compensation) for the prior Plan Year (or, if
the election described in clause (b)(2) of the preceding sentence is made, for
the calendar year beginning with or within the prior Plan Year instead of for
the prior Plan Year). A "highly compensated former employee" is based on the
rules applicable to determining "Highly Compensated Employee" status as in
effect for the Plan Year for which the determination is being made, in
accordance with Section 1.414(q) -IT, A-4 of the temporary Income Tax
Regulations and Internal Revenue Service Notice 97-45.

         2.38     Hour of Service. "Hour of Service" means each hour for which:
                  ---------------

                  (a)      An Employee is directly or indirectly paid or
         entitled to payment by the Employer for the performance of duties,

                  (b)      An Employee is directly or indirectly paid or
         entitled to payment by the Employer for reasons (such as vacation,
         holiday, sickness, incapacity, disability, layoff, jury duty, military
         duty or paid leave of absence) other than for the performance of duties
         (irrespective of whether the employment relationship has terminated),
         unless such payment is solely for the purpose of complying with
         applicable worker's compensation or disability insurance laws, and

                  (c)      Back pay for an Employee, irrespective of mitigation
         of damages, is either awarded or agreed to by the Employer.

         Hours of Service for the performance of duties will be credited to an
Employee for the Computation Period(s) in which the duties were performed, and
Hours of Service for reasons other than the performance of duties or for back
pay will be credited to the Employee for the Computation Period(s) to which such
hours related (rather than for the Computation Period in which the award,
agreement or payment is made). However, the same Hours of Service will not be
credited under more than one subsection of this Section. Hours of Service shall
be determined and credited in a manner consistent with Section 2530.200b-2 of
the Department of Labor Regulations.

         To the extent that the Employer does not keep records of actual Hours
of Service for some or all of its Employees, the Hours of Service to be credited
for such Employees shall be calculated on the basis of one of the following
methods (as elected by the Employer in the Participation Agreement):

                  Method A: One hour for each Hour of Service.
                  --------

                  Method B: 10 hours for each day for which the Employee would
                  --------
         be entitled under Method A to receive credit for at least one Hour of
         Service.

                                       11

<PAGE>

                  Method C: 45 hours for each week for which he or she would be
                  --------
         entitled under Method A to receive credit for at least one Hour of
         Service.

                  Method D: 90 hours for each two-week period for which he or
                  --------
         she would be entitled under Method A to receive credit for at least one
         Hour of Service.

                  Method E: 95 hours for each semi-monthly period for which he
                  --------
         or she would be entitled under Method A to receive credit for at least
         one Hour of Service.

                  Method F: 190 hours for each month for which he or she would
         be entitled under Method A to receive credit for at least one Hour of
         Service.

         Hours of Service shall be credited for employment with a Related
Employer, while related. Hours of Service shall also be credited for any Leased
Employee. No more than 501 Hours of Service shall be credited to an Employee for
any single continuous period (whether or not the period occurs in a single
Computation Period) during which duties are not performed by the Employee.

         2.39     Individual Medical Account. "Individual Medical Account" is
                  --------------------------
defined in Section 11.2(d)(8).

         2.40     Insurer. "Insurer" means The Equitable Life Assurance Society
                  -------
of the United States.

         2.41     Integration Level. "Integration Level" is defined in Section
                  -----------------
11.3(d).

         2.42     Investment Manager. "Investment Manager" means a person or
                  ------------------
entity who is defined as such in ERISA Section 3(38) and who serves as such with
respect to all or any portion of the Trust assets.

         2.43     Investment Options. "Investment Options" means the investment
                  ------------------
options established under the Trust in which monies received by the Trustee are
invested.

         2.44     Leased Employee. Effective for Plan Years beginning on or
                  ---------------
after January 1, 1997, "Leased Employee" means any person (other than a
common-law employee) who in accordance with an agreement between the Employer
and any other person (the "leasing organization") has performed services for the
Employer or for the Employer and related persons (determined in accordance with
Code Section 414(n)(6)) on a substantially full-time basis for at least one
year, provided that the services are performed under the primary direction or
control of the Employer. Contributions or benefits provided to a Leased Employee
by the leasing organization that are attributable to the services performed for
the Employer shall be treated as provided by the Employer.

         The term Leased Employee shall not include any person who would
otherwise be described in the preceding paragraph, if (a) the person is covered
by a money-purchase pension plan providing (i) a nonintegrated employer
contribution rate of at least 10% of compensation (as defined in Code Section
415(c)(3)) but including amounts contributed in accordance with a salary
reduction agreement that are excludable from the person's gross income under
Code

                                       12

<PAGE>

Section 125, 132(f)(4), 402(e)(3), 402(h) or 403(b), (ii) immediate
participation and (iii) full and immediate vesting; and (b) Leased Employees do
not constitute more than 20% of the Employer's nonhighly compensated workforce.
In determining the Employer's nonhighly compensated workforce, the provisions of
Code Section 414(q) shall apply.

         2.45     Limitation Year. "Limitation Year" is defined in Section
                  ---------------
11.2(d)(9).

         2.46     Master or Prototype Plan. "Master or Prototype Plan" is
                  ------------------------
defined in Section 11.2(d)(10).

         2.47     Maximum Excess Allowance. "Maximum Excess Allowance" is
                  ------------------------
defined in Section 11.3(b)(1).

         2.48     Maximum Permissible Amount. "Maximum Permissible Amount" is
                  --------------------------
defined in Section 11.2(d)(11).

         2.49     Members. "Members" means the members, from time to time, of
                  -------
the Board of Governors of the American Bar Association, who are the sole
corporate members of ABRA.

         2.50     1983 Current Accrued Benefit. "1983 Current Accrued Benefit"
                  ----------------------------
is defined in Section 11.2(d)(12).

         2.51     1987 Current Accrued Benefit. "1987 Current Accrued Benefit"
                  ----------------------------
is defined in Section 11.2(d)(13).

         2.52     Normal Form of Annuity. "Normal Form of Annuity" means the
                  ----------------------
form of benefit payment on which the amount of a Retirement Benefit is based.
The Employer shall specify in the Participation Agreement the form of benefit
payment to be used as the Normal Form of Annuity.

         2.53     Normal Retirement Age. "Normal Retirement Age" means the age
                  ---------------------
specified in the Participation Agreement at which a Participant is eligible for
a Normal Retirement Benefit.

         2.54     Normal Retirement Benefit. "Normal Retirement Benefit" means
                  -------------------------
the retirement benefit provided to a Participant who qualifies for, and elects
to receive, benefits under Article V.

         2.55     Notice to the Trustee. "Notice to the Trustee" or "Notice"
                  ---------------------
means any written notice, designation, application, consent or election under
the Plan by the Employer, a Participant, a Beneficiary or a Spouse, made on the
appropriate form provided by, or acceptable to, the Trustee and delivered to the
Trustee or the Trustee's designated agent for the particular purpose.
Participant, Beneficiary and Spouse Notices shall be submitted by the individual
giving the Notice to the Employer for transmittal to the Trustee or the
Trustee's designated agent provided that, if such Notice is being given at a
time when it is impractical or impossible for transmittal to be made by the
Employer, the individual giving the Notice may submit it directly to the Trustee
or the Trustee's designated agent along with a satisfactory explanation of such
impossibility or impracticality. Notice to the Trustee shall be deemed to have
been given on the

                                       13

<PAGE>

date of its receipt (determined in accordance with rules established by the
Trustee) at the address specified by the Trustee or the Trustee's designated
agent.

         2.56     This Section has been intentionally left blank.

         2.57     Paired Plans. "Paired Plans" means a combination of
                  ------------
standardized plans adopted by the Employer under the Plan and under the ABA
Members Retirement Plan, as explained in Section 1.4.

         2.58     Participant. "Participant" means any Employee who becomes a
                  -----------
Participant in accordance with Article III, including any former Employee who is
receiving or will receive benefits under the Plan.

         2.59     Participation Agreement. "Participation Agreement" means the
                  -----------------------
agreement (in the form approved by the Trustee for such purpose) under which the
Employer has adopted this Plan as its Employer Plan, and has become an Employer
under the Trust forming a part of the Plan. The provisions of the Participation
Agreement are incorporated by reference and are a part of the Employer Plan.

         2.60     Period of Vesting Service. "Period of Vesting Service" means a
                  -------------------------
period of Service beginning on an Employee's Employment Commencement Date and
ending on his or her first Severance from Service Date that is followed by a
Period of Severance of at least 12 consecutive months. Periods of Vesting
Service before the Effective Date (or, if applicable, the effective date of a
Preexisting Plan) shall be disregarded in determining a Participant's Vested
Portion unless the Employer has specified otherwise in the Participation
Agreement.

         2.61     Period of Severance. "Period of Severance" means the period
                  -------------------
commencing on an Employee's Severance from Service Date and, if applicable,
ending on the date of his or her subsequent reemployment by the Employer.

         2.62     Plan. "Plan" means the American Bar Association Members
                  ----
Defined Benefit Pension Plan, as amended from time to time.

         2.63     Plan Administrator. "Plan Administrator" means, with respect
                  ------------------
to each Employer Plan, the Employer, whose duties as Fiduciary as set forth in
Article XVII. In the event of the death of an Employer who is a sole proprietor,
the executor or administrator of the sole proprietor's estate shall be the Plan
Administrator.

         2.64     Plan Year. "Plan Year" means the calendar year or such other
                  ---------
twelve-month period selected in the Participation Agreement by the Employer.
However, if the Employer substitutes the Plan in place of a Preexisting Plan
under Section 1.3, (a) the Employer must in the Participation Agreement select
either the calendar year or the 12-consecutive-month plan year of the
Preexisting Plan as the Plan Year of the Employer Plan, and (b) for purposes of
applying the provisions of the Preexisting Plan (as in effect immediately before
the effective date of the substitution of the Plan for the Preexisting Plan),
the plan year of the Preexisting Plan shall continue to be the
12-consecutive-month period specified in the Preexisting Plan (as in effect
immediately before the effective date of the substitution of the Plan for the
Preexisting Plan).

                                       14

<PAGE>

         2.65     Predecessor Organization. "Predecessor Organization" means any
                  ------------------------
entity:

                  (a)      With which the Employer shows significant continuity
         of ownership, business or workforce; or

                  (b)      That is determined to be a predecessor organization
         under regulations issued by the Secretary of Treasury.

         2.66     Preexisting Plan. "'Preexisting Plan" means a plan for which
                  ----------------
this Plan has been substituted in accordance with Section 1.3.

         2.67     Preretirement Survivor Annuity. "Preretirement Survivor
                  ------------------------------
Annuity" means the benefit provided to the surviving spouse of a qualifying
Participant under Article X.

         2.68     Prior Plan Account. "Prior Plan Account" means the fully
                  ------------------
vested account established and maintained for amounts attributable to employer
contributions under another Qualified Plan in accordance with Article XV, after
adjustment for earnings, changes in market value and distributions, if any.

         2.69     Projected Annual Benefit. "Projected Annual Benefit" is
                  ------------------------
defined in Section 11.2(d)(14).

         2.70     Qualified Bar Association. "Qualified Bar Association" means
                  -------------------------
an organization of lawyers represented in the House of Delegates of the American
Bar Association.

         2.71     Qualified Defined Benefit Plan. "Qualified Defined Benefit
                  ------------------------------
Plan" means a defined benefit plan that is a Qualified Plan.

         2.72     Qualified Defined Contribution Plan. "Qualified Defined
                  -----------------------------------
Contribution Plan" means a defined contribution plan that is a Qualified Plan.

         2.73     Qualified Domestic Relations Order. "Qualified Domestic
                  ----------------------------------
Relations Order" means a judicial order that falls within the terms of Code
Section 414(p), as determined by the Plan Administrator, or any domestic
relations order entered before 1985 that the Plan Administrator elects to treat
as a qualified domestic relations order within the meaning of Code Section
414(p).

         2.74     Qualified Joint and Survivor Annuity. "Qualified Joint and
                  ------------------------------------
Survivor Annuity" means an immediate annuity payable for the life of the
Participant with a survivor annuity for the life of his or her Spouse (to whom
the Participant is married or is treated under a Qualified Domestic Relations
Order as being married when his or her benefit payments begin, except as
otherwise provided under a Qualified Domestic Relations Order) that is equal to
100% of the amount of the annuity payable during the joint lives of the
Participant and his or her Spouse.

         2.75     Qualified Plan. "Qualified Plan" means a retirement plan that
                  --------------
meets the requirements for qualification under Code Section 401.

                                       15

<PAGE>

         2.76     Related Employer. "Related Employer" means (a) any member of a
                  ----------------
controlled group of corporations of which the Employer is a member, as defined
in Code Section 414(b); (b) any other trade or business under common control of
or with the Employer, as defined in code Section 414(c); (c) any member of an
affiliated service group of which the Employer is a member, as defined in Code
Section 414(m); and (d) any other entity required under Code Section 414(o) to
be aggregated with the Employer.

         2.77     Retirement Benefit. "Retirement Benefit" means the Normal
                  ------------------
Retirement Benefit, Early Retirement Benefit, Disability Retirement Benefit or
Deferred Vested Benefit, or all of them, as the context indicates.

         2.78     Self-Employed Individual. "Self-Employed Individual" means in
                  ------------------------
any Plan Year any individual who has Earned Income for that Plan Year or who
would have Earned Income if the Employer had had net profits for that Plan Year.

         2.79     Service. "Service" means any period during which an Employee
                  -------
is employed by, or it the sole practitioner or a partner of, the Employer. In
any case in which the Employer maintains the plan of a Predecessor Organization
or adopts the Plan under Section 1.3 in substitution for a Preexisting Plan,
service for such Predecessor Organization shall be treated as Service for the
Employer. In addition, if the Employer so elects in the Participation Agreement,
service for any other Predecessor Organization may be treated as Service for the
Employer.

         2.80     Severance from Service Date. "Severance from Service Date"
                  ---------------------------
means the date of an Employee's retirement, termination of employment or death,
the first anniversary of the commencement of an Employee's Disability or
approved leave of absence from the Employer or the second anniversary of the
commencement of an Employee's absence resulting from pregnancy, the birth or
adoption of a child or the care of a child following its birth or adoption (or
such later date as the Employer may specify by agreement with the Employee). For
the purpose of applying this definition, a Self-Employed Individual shall be
treated as an Employee.

         2.81     Simplified Employee Pension. "Simplified Employee Pension" is
                  ---------------------------
defined in Section 11.2(d)(16).

         2.82     Single Life Annuity. "Single Life Annuity" means an annuity
                  -------------------
form of benefit payment as described in Section 9.4(a).

         2.83     Social Security Retirement Age. "Social Security Retirement
                  ------------------------------
Age" is defined in Section 11.2(d)(17).

         2.84     Spouse. "Spouse" means the Participant's current spouse or
                  ------
surviving spouse, provided that a former spouse will be treated as the spouse or
surviving spouse, and the current spouse will not be treated as the spouse or
surviving spouse, to the extent provided under a Qualified Domestic Relations
Order.

         2.85     State Street. "State Street" means State Street Bank and Trust
                  ------------
Company, a trust company organized and existing under the laws of The
Commonwealth of Massachusetts.

                                       16

<PAGE>

         2.86     Trust. "Trust" means the American Bar Association Members
                  -----
Retirement Trust, as amended from time to time.

         2.87     Trustee. "Trustee" means the Trustee of the Trust and any
                  -------
successor Trustee or Trustees.

         2.88     Vested Portion. "Vested Portion" means an amount equal to that
                  --------------
percentage of a Participant's Accrued Benefit in which the Participant's rights
are nonforfeitable and fully vested. The percentage is determined by reference
to the vesting schedule specified in the Participation Agreement and referenced
in Article IX.

         2.89     Welfare Benefit Fund. "Welfare Benefit Fund" is defined in
                  --------------------
Section 11.2(d)(18).

         2.90     Year of Credited Service. "Year of Credited Service" means a
                  ------------------------
Plan Year (including years of Service with the Employer or a Predecessor
Organization before the Effective Date, if specified in the Participation
Agreement) during which a Participant is an Eligible Employee and is credited
with at least 500 Hours of Service during the Plan Year or is employed by the
Employer on the last day of the Plan Year.

         2.91     Year of Eligibility Service. "Year of Eligibility Service"
                  ---------------------------
means a 12-consecutive-month period beginning on an Employee's Employment
Commencement Date in which he or she has 1,000 or more Hours of Service (or a
lesser amount specified in the Participation Agreement), regardless of whether
his or her Service continues throughout such period. If the Year(s) of
Eligibility Service selected in the Participation Agreement is or includes a
fraction of a Year of Eligibility Service, an Employee shall not be required to
complete any minimum number of Hours of Service to receive credit for the
fractional year.

         2.92     Year of Participation. "Year of Participation," except as
                  ---------------------
otherwise defined in Section 11.2(d)(19) for purposes of Section 11.2, means a
Plan Year during which an Employee has at least 1,000) Hours of Service (or a
lesser amount specified in the Participation Agreement) while being an Eligible
Employee and a Participant. An Employee need not be employed on the last day of
a Plan Year to be credited with a Year of Participation for the Plan Year.

                                   ARTICLE III
                                   -----------

                                  PARTICIPATION
                                  -------------

         3.1      Participation Requirements. An Eligible Employee will become a
                  --------------------------
Participant in the Plan as of the first Entry Date following his or her
completion of the number of Years of Eligibility Service (not more than three
for Plan Years beginning before 1989 and not more than two for Plan Years
beginning after 1988) and attainment of the age (not in excess of 21) specified
in the Participation Agreement. With respect to Plan Years beginning before
1989, the Employer may not in the Participation Agreement require more than one
Year of Eligibility Service unless the Employer also in the Participation
Agreement specifies that Participants will vest in accordance with Schedule C
under Section 4.1 (or a vesting schedule at least as favorable as Schedule C).
With respect to Plan Years beginning after 1988, the Employer may not in the
Participation Agreement require more than one year of Eligibility Service unless
the Employer

                                       17

<PAGE>

also in the Participation Agreement specifies that Participants will vest in
accordance with Schedule A under Section 4.1 (or a vesting schedule at least as
favorable as Schedule A).

         In addition, a Prior Plan Account may be established for an Employee
under Article XV (pertaining to transfers and rollovers) even though the
Employee is not yet a Participant. Such a Employee shall be deemed to be a
Participant for all purposes other than the accrual of benefits under the
Employer Plan. As of the first Entry Date following his or her completion of the
requisite number of Years of Eligibility Service and attainment of the requisite
age specified in the Participation Agreement, the Employee shall become a
Participant in the Employer Plan for all purposes.

         3.2      Exclusion of Associates. The Employer may specify in a
                  -----------------------
nonstandardized Participation Agreement that attorneys who are not partners or
shareholders of the Employer are not eligible to participate in the Employer
Plan despite their satisfaction of the requirements of Section 3.1. Such
Employees shall not be considered Eligible Employees.

         3.3      Exclusion of Employees of Related Businesses. The Employer may
                  --------------------------------------------
specify in a nonstandardized Participation Agreement that employees of a Related
Employer are not eligible to participate in the Employer Plan despite their
satisfaction of the requirements of Section 3.1. Such Employees shall not be
considered Eligible Employees.

         3.4      Exclusion of Leased Employees. The Employer may specify in a
                  -----------------------------
nonstandardized Participation Agreement that Leased Employees are not eligible
to participate in the Employer Plan despite their satisfaction of the
requirements of Section 3.1. Such Employees shall not be considered Eligible
Employees.

         3.5      Exclusion of Other Employees. The Employer may specify in a
                  ----------------------------
nonstandardized Participation Agreement that certain types of Employees are not
eligible to participate in the Employer Plan despite their satisfaction of the
requirements of Section 3.1. Such Employees shall not be considered Eligible
Employees.

         3.6      Breaks in Service.
                  -----------------

         (a) If an Eligible Employee incurs a Break in Service before he or she
had satisfied the participation requirements set forth in this Article III, his
or her Years of Eligibility Service before the Break in Service shall be
included for purposes of Section 3.1and he or she shall become eligible to
become a Participant in accordance with this Article. Notwithstanding the
foregoing sentence, if the Employer elects in the Participation Agreement that
Participants will vest is accordance with Schedule A under Section 4.1(or a
vesting schedule at least as favorable as Schedule A), then if an Eligible
Employee incurs a Break in Service before satisfying the participation
requirements set to forth in this Article, his or her Years of Eligibility
Service before the Break in Service shall not be included for purposes of
Section 3.1 and the Employee shall be treated as a new Employee for eligibility
purposes.

         (b) If an Eligible Employee whose employment was terminated after he or
she had satisfied the participation requirements set forth in this Article III
and prior to becoming a Participant, and if such Eligible Employee is reemployed
by the Employer, he or she will

                                       18

<PAGE>

become a Participant or resume active participation in the Plan on the date he
or she again becomes an Employee (subject to the requirements of Section 3.7).

         3.7      Effect of Becoming or Ceasing to Be an Eligible Employee. If a
                  --------------------------------------------------------
Participant is no longer a member of an eligible class of Employees (i.e., he or
she is no longer an Eligible Employee), and as a result becomes ineligible to
participate, the Employee shall again become a Participant upon again being an
Eligible Employee. If a Participant incurs a Break in Service and then returns
to active full-time employment with the Employer, but he or she is not then an
Eligible Employee, he or she shall again become a Participant when again
becoming an Eligible Employee.

         If an Employee who is not an Eligible Employee (and, as a result, is
not a Participant) becomes an Eligible Employee after the date on which he or
she would have become a Participant by virtue of satisfying the requirements of
Section 3.1, he or she shall become a Participant on that date (of becoming an
Eligible Employee).

         3.8      Preexisting Plan. If this Plan is adopted in substitution for
                  ----------------
a Preexisting Plan, each participant in the Preexisting Plan on the effective
date of the substitution shall be a Participant in the Employer Plan on that
date.

                                   ARTICLE IV
                                   ----------

                            VESTING AND REEMPLOYMENT
                            ------------------------

         4.1      Vested Portion. Subject to Section 14.2, a Participant's
                  --------------
Vested Portion of his or her Accrued Benefit shall be determined by his or her
Period of Vesting Service and one of the following vesting schedules, as
specified by the Employer in the Participation Agreement:

Period of
Vesting Service          Schedule A      Schedule B      Schedule C
---------------          ----------      ----------
Less than two years          0%              0%              0%
Two years                   100%             20%             0%
Three years                 100%             40%            100%
Four years                  100%             60%            100%
Five years                  100%             80%            100%
Six years or more           100%            100%            100%

Schedule D:       A schedule that, when compared with Schedule A, B or C,
----------
provides for a Vested Portion that is at every point equal to or greater than
the Vested Portion prescribed under Schedule A, B or C, whichever is selected
for comparison. The Employer shall specify Schedule D in the Participation
Agreement.

Schedule E:       Full and immediate vesting at all times.
----------

         If the Employer has selected Schedule A, B, C or D in substitution for
a prior vesting schedule and the new vesting schedule provides for a Vested
Portion that is at any point less than the Vested Portion prescribed under the
prior schedule, then the Vested Portion of any Participant adversely affected by
the new schedule shall be increased to the lowest percentage of

                                       19

<PAGE>

his or her Accrued Benefit under the new schedule that does not adversely affect
such Participant.

         4.2      Amendments Affecting Vested Portion. If an Employer amends its
                  -----------------------------------
election of the vesting schedule in the Participation Agreement, in the case of
an Employee who is a Participant as of the later of the date the amendment is
adopted or the date it becomes effective, the Vested Portion (determined as of
such date) of the Participant's Accrued Benefit shall not be less than the
Vested Portion computed under the Plan without regard to such amendment. If an
amendment of this Plan or of an Employer Plan in any way directly or indirectly
affects the computation of a Participant's Vested Portion of his or her Accrued
Benefit, each Participant having a Period of Vesting Service of at least five
years (or three years in the case of a Participant who has an Hour of Service in
any Plan Year beginning after December 31, 1988) may elect to have his or her
Vested Portion computed under the Plan without regard to such amendment. The
period during which the election may be made shall begin with the date as of
which the amendment is adopted and end on the later of (a) 60 days after the
amendment is adopted, (b) 60 days after the amendment becomes effective, or (c)
60 days after the Participant receives notice of the amendment.

         4.3      Effect of Reemployment on Vesting Service and Credited
                  ------------------------------------------------------
Service. If a Participant with a Vested Portion terminates employment and is
-------
subsequently reemployed by the Employer after incurring a Period of Severance of
at least one year, his or her prior Period of Vesting Service shall be restored
upon reemployment.

         If the Participant did not have any Vested Portion before the Period of
Severance, his or her prior Period of Vesting Service shall be restored upon
reemployment if he or she satisfies one of the following requirements:

                  (a)      The length of his or her Period of Severance was less
         than his or her prior Period of Vesting Service, or

                  (b)      Effective for Plan Years that begin after 1984, he or
         she is reemployed before incurring a Period of Severance or at least
         five years. However, if the Participant terminated employment before
         the first day of the Plan Year beginning in 1985, this rule shall apply
         only if he or she would have satisfied the requirements of subsection
         (a) if he or she had returned to employment with Employer on the last
         day of the Plan Year beginning in 1984.

         A reemployed Participant's prior Years of Credited Service shall be
restored upon reemployment.

         If a former Participant is deemed under Section 9.5 to have received a
distribution of his or her entire Accrued Benefit, and if he or she is
reemployed by the Employer as an Eligible Employee before incurring a Period of
Severance of at least five years, then, upon the reemployment date, the
Employer-provided Accrued Benefit shall be restored to the amount of such
Accrued Benefit on the date of the deemed distribution.

         4.4      Effect of Reemployment on Benefit Payments.
                  ------------------------------------------

                                       20

<PAGE>

                  (a)      Lump-Sum Distribution. If a Participant terminates
                           ---------------------
         employment, receives a Retirement Benefit in the form of a lump-sum
         distribution under either Section 9.4(d) or Section 9.5 and is later
         reemployed by the Employer as an Eligible Employee, the reemployed
         Participant's Accrued Benefit (expressed as an Actuarially Equivalent
         lump-sum) shall be reduced by the then-present value (calculated by
         using the Actuarial Equivalence interest rate, subject to the
         limitations of Section 9.5) of the lump-sum distribution previously
         received. When the Participant again terminates employment, the
         then-present value (calculated using the Actuarial Equivalence interest
         rate, subject to the limitations of Section 9.5) of the prior lump-sum
         distribution shall reduce, dollar for dollar, the lump-sum Actuarial
         Equivalent of the Participant's Retirement Benefit.

                  (b)      Monthly Annuity Payments. If a Participant terminates
                           ------------------------
         employment, receives a Retirement Benefit in a form other than a
         lump-sum distribution and is later reemployed by the Employer while the
         benefit is in pay status, the rules of this subsection shall apply.
         Upon reemployment, the Participant's Retirement Benefit shall continue
         to be paid. When the Participant again terminates employment, his or
         her Retirement Benefit shall be recalculated under the applicable
         provisions of the Plan. The Participant shall be entitled either to
         continue receiving the original Retirement Benefit or to receive the
         recalculated Retirement Benefit, whichever produces the larger benefit
         (when expressed as a benefit payable in the Normal Form of Annuity).

                                    ARTICLE V
                                    ---------

                            NORMAL RETIREMENT BENEFIT
                            -------------------------

         5.1      Eligibility for Benefit. A Participant shall have a
                  -----------------------
nonforfeitable right to a Normal Retirement Benefit when he or she reaches
either his or her Normal Retirement Age or the last day of the Plan Year that
precedes his or her Normal Retirement Age (provided that the date occurs within
six months before he or she would reach his or her Normal Retirement Age),
whichever occurs first.

         5.2      Amount of Benefit Generally. The annual pension benefit
                  ---------------------------
payable for life to a Participant who has terminated employment after becoming
eligible for a Normal Retirement Benefit shall be calculated as of his or her
retirement date according to the formula designated in the Participation
Agreement, subject to the limits described in this Section and in Article XI.

         The Participant's Normal Retirement Benefit shall be the greater of his
or her benefit under Section 5.2 or his or her minimum Accrued Benefit under
Section 5.3 (to the extent that Section 5.3 by its terms applies).

         The Normal Retirement Benefit of each Participant shall not be less
than the largest periodic benefit that would have been payable to the
Participant upon separation from service at or before Normal Retirement Age
under the Plan exclusive of Social Security supplements, premiums on disability
or term insurance and the value of disability benefits not in excess of the
Normal Retirement Benefit. For purposes of comparing periodic benefits in the
same form, commencing before and at Normal Retirement Age, the greater benefit
is determined by

                                       21

<PAGE>

converting the benefit payable before Normal Retirement Age into the same form
of annuity benefit payable at Normal Retirement Age and comparing the amount of
such annuity payments.

         5.3      Minimum Benefit. Except as otherwise provided in this Section,
                  ---------------
the minimum nonintegrated Accrued Benefit (expressed as a Single Life Annuity,
with no ancillary benefits, beginning at Normal Retirement Age) for a
Participant who is not also a participant in a Qualified Defined Contribution
Plan of the Employer providing a sufficient minimum contribution under Code
Section 416 shall be equal to the lesser of:

                  (a)      20% of the Participant's Average Annual Compensation;
         or

                  (b)      2% of the Participant's Average Annual Compensation
         multiplied by his or her Years of Credited Service after the later of
         the Effective Date or the first day of the first Plan Year beginning
         after December 31, 1983.

          If the Participant is also a participant in a Paired Plan under the
ABA Members Retirement Plan, the Employer shall elect in a standardized
Participation Agreement (001 or 002) whether to satisfy the minimum benefit or
contribution requirements of Code Section 416(c) under this Section, under the
Paired Plan, or under both.

         If the Participant is also a participant in any Qualified Plan other
than a Paired Plan, the Employer shall be entitled in the Participation
Agreement to override this Section and state how the minimum benefit or
contribution requirements of Code Section 416 are to be satisfied. If the
Employer elects in the Participation Agreement to satisfy the Code Section
416(c) requirements in the other Qualified Plan rather than the Employer Plan,
this Section shall not apply to Participants who also participate in such other
Qualified Plan.

         5.4      Benefit After Late Retirement. If a Participant continues to
                  -----------------------------
be employed by the Employer after Normal Retirement Age, the Participant shall
continue to accrue benefits under the Plan after Normal Retirement Age. When the
Participant later retires, his or her Normal Retirement Benefit shall be the
greater of (i) his or her Normal Retirement Benefit calculated as of his or her
actual retirement date or (ii) the Actuarial Equivalent of his or her Normal
Retirement Benefit calculated as of the date on which the Participant attained
Normal Retirement Age.

         5.5      Commencement of Benefit. A Participant who is eligible for a
                  -----------------------
Normal Retirement Benefit must submit Notice to the Trustee to receive or begin
receiving payment. If the Trustee receives the Notice on or before the 15th day
of a month, payment shall be made or shall begin on the first Business Day of
the next calendar month. If the Trustee receives the Notice after the 15th day
of a month, payment shall be made or shall begin on the first Business Day of
the second calendar month after the form is received. However, payment shall not
commence after the "Required Beginning Date" as described in Section 9.7. In
addition, beginning as of January 1, 1992, commencement of benefit payments
might be delayed while the Trustee arranges for the purchase of an annuity from
an insurance company.

         5.6      Definitely Determinable Benefit. Subject to Section 5.3, the
                  -------------------------------
amount of the Normal Retirement Benefit is based on payment in the Normal Form
of Annuity. If actual

                                       22

<PAGE>

payment is in a different form, the amount of the Normal Retirement Benefit
shall be the Actuarial Equivalent of the Normal Form of Annuity.

         5.7      Form of Benefit Distribution. A Normal Retirement Benefit
                  ----------------------------
shall be payable in the form determined under Article IX.

         5.8      Fresh-Start Rules.
                  -----------------

                  (a)      Definition. "Fresh-start date" means the last day of
                           ----------
         a Plan Year preceding a Plan Year for which any amendment of the
         Employer Plan that directly or indirectly affects the amount of a
         Participant's Accrued Benefit determined under the current benefit
         formula (e.g., an amendment of the definition of Compensation used in
         the benefit formula or a change in the Normal Retirement Age specified
         in the Employer Plan) is made effective. If the Employer Plan has had a
         fresh-start date for all Participants, and in a subsequent Plan Year is
         aggregated for purposes of Code Section 401(a)(4) with another plan
         that did not have the same fresh-start, the Employer plan will have a
         fresh-start date on the last day of the Plan Year preceding the Plan
         year during which the plans are first aggregated. The calculation of
         Accrued Benefits under an Employer Plan after a fresh-start date shall
         be conducted in accordance with subsections (b) and (c).

                  (b)      Fresh-Start Formula. If the Employer Plan has a
                           -------------------
         fresh-start date, each Participant's Accrued Benefit shall be the
         greater of (1) the Participant's frozen Accrued Benefit (determined
         under subsection (c)) and (2) the Participant's Accrued Benefit
         determined under the current benefit formula as applied to the
         Participant's total Years of Credited Service under the Employer Plan.
         Because this fresh-start formula takes into account a Participant's
         past service in determining his or her Accrued Benefit, the Employer
         Plan could fail to satisfy the safe harbor for past service under
         Income Tax Regulations Section 1.401(a) (4)-5(a) (3).

                  (c)      Frozen Accrued Benefit. In applying the formula in
                           ----------------------
         subsection (b) to the calculation of Accrued Benefits, the term "frozen
         accrued benefit" means the amount of a Participant's Accrued Benefit
         determined under the Employer Plan as in effect in the Plan Year
         containing the latest fresh-start date, and determined as if the
         Participant terminated employment with the Employer as of the latest
         fresh-start date (without respect to any amendment made to the Employer
         Plan after the latest fresh-start date). If the Participant has not had
         a fresh-start date, the Participant's frozen Accrued Benefit shall be
         zero.

                  If, as of the Participant's latest fresh-start date, the
         amount of a Participant's frozen Accrued Benefit was limited by Code
         Section 415, such benefit shall be increased for Plan Years after the
         latest fresh-start date to the extent permitted under Code Section
         415(d) (1). In addition, the frozen Accrued Benefit of a Participant
         whose frozen Accrued Benefit includes the top-heavy minimum benefit
         provided in Section 5.3 shall be increased to the extent necessary to
         comply with the average compensation requirement of Code Section 416
         (c) (1) (D) (i).

                                       23

<PAGE>

                  If (1) the Plan's normal form of benefit in effect on the
         Participant's latest fresh-start date is not the same as the normal
         form of benefit under the Plan after such fresh-start date, and/or (2)
         the Normal Retirement Age for any Participant on that date was greater
         than the Normal Retirement Age for that Participant under the Plan
         after such fresh-start date, the frozen Accrued Benefit shall be
         expressed as an Actuarially Equivalent benefit in the normal form of
         benefit under the Plan after the Participant's latest fresh-start date,
         commencing at the Participant's Normal Retirement Age under the
         Employer Plan in effect after such fresh-start date. If the Plan
         provides a new optional form of benefit with respect to a Participant's
         frozen Accrued Benefit, such new optional form of benefit will be
         provided with respect to each Participant's entire accrued benefit
         (i.e., accrued both before and after the fresh-start date). In
         addition, with respect to Plan Years beginning after the Employer
         Plan's latest fresh-start date, the current benefit formula will
         provide each Participant a benefit of not less than 25% of the
         Participant's Average Annual Compensation; however, if a Participant
         will have less than 50 Years of Credited Service after the latest
         fresh-start date through the year the Participant attains Normal
         Retirement Age (or current age, if later), then such minimum percentage
         will be reduced by multiplying it by the following ratio:

                         Participant's Years of Credited
                    Service after the latest fresh-start date
                    -----------------------------------------
                                       50

                  (d)      Adjustments to Frozen Accrued Benefit. No Employer
                           -------------------------------------
         shall elect to adjust frozen Accrued Benefits to reflect Compensation
         earned after the latest fresh-start date occurring before the first day
         of the Plan Year beginning in 1994. As a result, the adjustment rules
         of Income Tax Regulations Section 1.401(a)(4)-13(d) do not apply.

                                   ARTICLE VI
                                   ----------

                            EARLY RETIREMENT BENEFIT
                            ------------------------

         6.1      Eligibility for Benefit. A Participant shall have a
                  -----------------------
nonforfeitable right to an Early Retirement Benefit if his or her employment
with the Employer is terminated after he or she reaches Early Retirement Age but
before he or she reaches Normal Retirement Age. However, if a Participant
terminates employment after satisfying the service requirement for Early
Retirement Age (and after completing the Period of Vesting Service necessary to
be fully vested in his or her Accrued Benefit), but before satisfying the age
requirement for Early Retirement Age, he or she shall have a nonforfeitable
right to an Early Retirement Benefit when he or she satisfies the age
requirement for Early Retirement Age.

         6.2      Amount of Benefit. The annual pension benefit payable to a
                  -----------------
Participant who is entitled to an Early Retirement Benefit shall be an amount
equal to the Actuarial Equivalent of his or her Accrued Benefit determined as of
his or her termination of employment after reaching Early Retirement Age. The
reduction in benefit to determine the Actuarial Equivalent shall be made for
each month by which the payment commencement date precedes the Participant's
Normal Retirement Age.

                                       24

<PAGE>

         6.3      Commencement of Benefit. A Participant who is eligible for an
                  -----------------------
Early Retirement Benefit must submit Notice to the Trustee to receive or begin
receiving payment. If the Trustee receives the Notice on or before the 15th day
of a month, payment shall be made or shall begin on the first Business Day of
the next calendar month. If the Trustee receives the Notice after the 15th day
of a month, payment shall be made or shall begin on the first Business Day of
the second calendar month after the form is received. However, payment shall not
commence after the "Required Beginning Date" as described in Section 9.7. In
addition, beginning as of January 1, 1992, commencement of benefit payments
might be delayed while the Trustee arranges for the purchase of an annuity from
an insurance company.

         6.4      Definitely Determinable Benefit. The amount of the Early
                  -------------------------------
Retirement Benefit is based on payment in the Normal Form of Annuity. If actual
payment is in a different form, the amount of the Early Retirement Benefit shall
be the Actuarial Equivalent of the Normal Form of Annuity.

         6.5      Form of Benefit Distribution. An Early Retirement Benefit
                  ----------------------------
shall be payable in the form determined under Article IX.

                                   ARTICLE VII
                                   -----------

                          DISABILITY RETIREMENT BENEFIT
                          -----------------------------

         7.1      Eligibility for Benefit. A Participant shall be eligible for a
                  -----------------------
Disability Retirement Benefit if his or her employment with Employer is
terminated as a result of a Disability, regardless of the Participant's Period
of Vesting Service.

         7.2      Amount of Benefit. The annual pension benefit payable to a
                  -----------------
Participant who is entitled to a Disability Retirement Benefit shall be an
amount equal to the Actuarial Equivalent of his or her Accrued Benefit
determined as of his or her last day of work. The reduction in benefit to
determine the Actuarial Equivalent shall be made for each month by which the
payment commencement date precedes the Participant's Normal Retirement Age.

         7.3      Commencement of Benefit. A Participant who is eligible for a
                  -----------------------
Disability Retirement Benefit must submit Notice to the Trustee to receive or
begin receiving payment. If the Trustee receives the Notice on or before the
15th day of a month, payment shall be made or shall begin on the first Business
Day of the next calendar month. If the Trustee receives the Notice after the
15th day of a month, payment shall be made or shall begin on the first Business
Day of the second calendar month after the form is received. However, payment
shall not commence after the "Required Beginning Date" as described in Section
9.7. In addition, beginning as of January 1, 1992, commencement of benefit
payments might be delayed while the Trustee arranges for the purchase of an
annuity from an insurance company.

         7.4      Definitely Determinable Benefit. The amount of the Disability
                  -------------------------------
Retirement Benefit is based on payment in the Normal Form of Annuity. If actual
payment is in a different form, the amount of the Disability Retirement Benefit
shall be the Actuarial Equivalent of the Normal Form of Annuity.

                                       25

<PAGE>

         7.5      Form of Benefit Distribution. A Disability Retirement Benefit
                  ----------------------------
shall be payable in the form determined under Article IX.

                                  ARTICLE VIII
                                  ------------

                             DEFERRED VESTED BENEFIT
                             -----------------------

         8.1      Eligibility for Benefit. A Participant shall be eligible for a
                  -----------------------
Deferred Vested Benefit if he or she terminates employment with Employer after
becoming at least partially vested in his or her Accrued Benefit under Section
4.1 and the Participation Agreement. A Participant who terminates employment
before becoming at least partially vested in his or her Accrued Benefit and
before qualifying for any other Retirement Benefit shall not receive any benefit
from the Plan.

         8.2      Amount of Benefit. The annual pension benefit payable to a
                  -----------------
Participant who is entitled to a Deferred Vested Benefit shall be an amount
equal to the Actuarial Equivalent of his or her Accrued Benefit as of his or her
termination of employment, multiplied by his or her Vested Portion. The
reduction in benefit to determine the Actuarial Equivalent shall be made for
each month by which the payment commencement date precedes the Participant's
Normal Retirement Age.

         8.3      Commencement of Benefit. A Participant who is eligible for a
                  -----------------------
Deferred Vested Benefit must submit Notice to the Trustee to receive or begin
receiving payment. If the Trustee receives the Notice on or before the 15th day
of a month, payment shall be made or shall begin on the first Business Day of
the next calendar month. If the Trustee receives the Notice after the 15th day
of a month, payment shall be made or shall begin on the first Business Day of
the second calendar month after the form is received. However, payment shall not
commence after the "Required Beginning Date" as described in Section 9.7. In
addition, beginning as of January 1, 1992, commencement of benefit payments
might be delayed while the Trustee arranges for the purchase of an annuity from
an insurance company.

         8.4      Definitely Determinable Benefit. The amount of the Deferred
                  -------------------------------
Vested Benefit is based on payment in the Normal Form of Annuity. If actual
payment is in a different form, the amount of the Deferred Vested Benefit shall
be the Actuarial Equivalent of the Normal Form of Annuity.

         8.5      Form of Benefit Distribution. A Deferred Vested Benefit shall
                  ----------------------------
be payable in the form determined under Article IX

                                   ARTICLE IX
                                   ----------

                                FORMS OF PAYMENT
                                ----------------

         9.1      Application for Pension Benefits. No pension benefits shall be
                  --------------------------------
payable under the Plan with respect to any period that is before the Trustee
receives Notice to the Trustee of the Participant's eligibility to receive
benefits. Pension benefits will be paid only upon death, Disability, termination
of Service, termination of the Employer Plan or attainment of Normal Retirement
Age.

                                       26

<PAGE>

         9.2      Automatic Forms. Unless a Participant elects an optional form
                  ---------------
of payment under Section 9.4, his or her Retirement Benefit shall automatically
be paid in whichever of the following forms applies at the time payments
commence:

                  (a)      If the Participant is married when his or her
         benefits begin, a Qualified Joint and Survivor Annuity; or

                  (b)      If the Participant is not married when his or her
         benefits begin, a Single Life Annuity.

The amount of any form of payment other than the Normal Form of Annuity shall be
the Actuarial Equivalent of the Normal Form of Annuity.

         9.3      Qualified Joint and Survivor Annuity.
                  ------------------------------------

                  (a)      Notice Requirements. The Plan Administrator shall
                           -------------------
         provide to each Participant no less than 30 days and no more than 90
         days before the Annuity Starting Date a written explanation of:

                           (i)      The terms and conditions of a Qualified
                  Joint and Survivor Annuity;

                           (ii)     The Participant's right to make, and the
                  effect of, an election to waive the Qualified Joint and
                  Survivor Annuity form of benefit;

                           (iii)    The rights of the Participant's Spouse;

                           (iv)     The right to make, and the effect of, a
                  revocation of a previous election to waive the Qualified Joint
                  and Survivor Annuity; and

                           (v)      The relative values of the various available
                  optional forms of benefit payment.

                  The Annuity Starting Date for a distribution in a form other
         than a Qualified Joint and Survivor Annuity may be less than 30 days
         after receipt of the written explanation described in the preceding
         paragraph provided: (i) the Participant has been provided with
         information that clearly indicates that the Participant has at least 30
         days to consider whether to waive the Qualified Joint and Survivor
         Annuity and elect (with consent of the Participant's Spouse) to a form
         of distribution other than a Qualified Joint and Survivor Annuity; (ii)
         the Participant is permitted to revoke any affirmative distribution
         election at least until the Annuity Starting Date or, if later, at any
         time prior to the expiration of the 7-day period that begins the day
         after the explanation of the Qualified Joint and Survivor Annuity is
         provided to the Participant; and (iii) the Annuity Starting Date is a
         date after the date that the written explanation was provided to the
         Participant.

                  (b)      Waiver of Qualified Joint and Survivor Annuity.
                           ----------------------------------------------
         Within the 90-day period ending on the Annuity Starting Date, the
         Participant may waive the receipt of benefits in the form of a
         Qualified Joint and Survivor Annuity and elect one of the optional
         forms of payment described in Section 9.4. The waiver must be in
         writing and

                                       27

<PAGE>

         must be consented to in writing by the Spouse of the Participant. If
         the Participant establishes to the satisfaction of the Plan
         Administrator that written consent cannot be obtained because there is
         no Spouse or the Spouse cannot be located, the consent of the Spouse
         will not be required. Also, if the Participant has become legally
         separated from the Spouse or has been abandoned (within the meaning of
         local law) and has a court order to such effect, spousal consent is not
         required unless a Qualified Domestic Relations Order provides
         otherwise. The consent required by this provision (or establishment
         that the consent of a Spouse need not be obtained) shall be valid only
         with respect to the Spouse who signs the consent. A consent that
         permits designations by the Participant without any requirement of
         further consent by the Spouse must acknowledge that the Spouse has the
         right to limit consent to a specific Beneficiary, and a specific form
         of benefit payment where applicable, and that the Spouse voluntarily
         elects to relinquish either or both of such rights.

                  The Spouse's consent must be witnessed by a Plan
         representative or by a notary public. The consent must acknowledge the
         effect of the Participant's waiver. In addition, the Participant's
         waiver must designate a specific alternate Beneficiary, including any
         class of Beneficiaries or any contingent Beneficiaries (or a form of
         benefit payment), that may not be changed without further consent of
         the Spouse, unless the Spouse's consent expressly permits designations
         by the Participant without further consent by the Spouse. No consent
         obtained under this subsection shall be valid unless the Participant
         has received the notice provided in subsection (a).

                  (c)      Revocation of Waiver. A Participant may revoke a
                           --------------------
         waiver of the Qualified Joint and Survivor Annuity without the consent
         of the Spouse at any time before the commencement of benefits. The
         number of revocations shall not be limited.

                  (d)      Right to Commencement at Earliest Retirement Age. An
                           ------------------------------------------------
         eligible Participant has the right to have payments under the Qualified
         Joint and Survivor Annuity begin upon attainment of "earliest
         retirement age" (as defined in Section 10.2), provided that the
         notification procedures described in Section 5.5, 6.3, 7.3 or 8.3,
         whichever applies, are satisfied.

         9.4      Optional Forms of Benefit Payment. A Participant who waives
                  ---------------------------------
the automatic form of payment provided by Section 9.2 may elect one of the
following optional forms of payment:

                  (a)      Single Life Annuity. An annuity benefit payable in
                           -------------------
         equal monthly installments for the life of the Participant. No payments
         shall be made after the Participant's death.

                  (b)      Life Annuity-Period Certain. A monthly pension for
                           ---------------------------
         the life of the Participant, with a guaranty of a minimum of 60, 120,
         180 or 240 monthly payments, as specified by the Participant, beginning
         with the first payment to the Participant. If the Participant dies
         after payments have begun but before the minimum number of payments are
         made, monthly payments will continue to his or her Beneficiary until
         the total number

                                       28

<PAGE>

         of payments made to the Participant and his or her Beneficiary equal
         the guaranteed minimum number of payments.

                  (c)      Joint and Survivor Annuity. A monthly pension for the
                           --------------------------
         life of the Participant with a survivor benefit for the life of his or
         her Beneficiary in an amount equal to a percentage of the amount
         payable during the life of the Participant. The percentage of the
         survivor pension benefit shall be any whole percentage from 50% through
         100% (but only 50% or 100% for annuity payments that begin after
         December 31, 1991), as designated by the Participant.

                  (d)      Joint and Survivor Annuity-Period Certain. A monthly
                           -----------------------------------------
         pension for the life of the Participant, with a survivor benefit
         payable to his or her Beneficiary in an amount equal to a percentage of
         the amount payable during the life of the Participant. If the
         Participant dies after payments have begun, payments to the Beneficiary
         after the Participant's death shall continue for the remaining lifetime
         of the Beneficiary or until the end of a specified period, whichever is
         later. If the specified period extends beyond the Beneficiary's death,
         payments coming due after the Beneficiary's death shall be paid to the
         next succeeding Beneficiary. The specified period may be 60, 120, 180
         or 240 months, as designated by the Participant, beginning with the
         first payment to the Participant. The percentage of the survivor
         pension benefit shall be any whole percentage from 50% through 100%
         (but only 50% or 100% for annuity payments that begin after December
         31, 1991) as designated by the Participant.

                  (e)      Single-Sum Distribution. The Actuarially Equivalent
                           -----------------------
         present value of the Participant's benefit paid in a single payment,
         with no additional benefits payable. The present value shall be
         calculated in accordance with Section 9.5.

                  (f)      Required Installments. A monthly pension with each
                           ---------------------
         payment equal to one-twelfth of the minimum annual payment required
         under Code Section 401(a) (9) and the corresponding Income Tax
         Regulations. For the purpose of calculating the amount of each monthly
         installment, present value shall be calculated in accordance with
         Section 9.5, except that, at the election of the Participant, life
         expectancy shall be recalculated annually in accordance with the Income
         Tax Regulations under Code Section 401(a)(9).

                  (g)      Additional Forms of Benefit Payment. A Participant
                           -----------------------------------
         who has a Prior Plan Account established as the result of a
         trustee-to-Trustee transfer under Section 15.2 may elect from any form
         of benefit payment otherwise available under this Section and from any
         other form of benefit payment that was available with respect to the
         transferred amounts under the transferor plan at the time of transfer.
         Such other forms of benefit payment shall not be available under the
         Plan in any circumstance other than that described in the preceding
         sentence.

         The amount of any form of payment other than the Normal Form of Annuity
shall be the Actuarial Equivalent of the Normal Form of Annuity. In addition, if
the Spouse is not the contingent annuitant under the form of payment selected,
the distribution method must assure that at least 50% of the present value of
the amount available for distribution is paid within the life expectancy of the
Participant.

                                       29

<PAGE>

         An optional form of payment shall be elected by Notice to the Trustee.
However, if the Qualified Joint and Survivor Annuity is the automatic form of
payment under Section 9.2(a), an optional form of payment may be elected only if
the requirements of Section 9.3 are satisfied. The election is irrevocable as of
the date a Participant's benefits commence, but may be periodically changed
before that date.

         9.5      Provisions Applicable to Single-Sum Distributions.
                  -------------------------------------------------
Notwithstanding any other provision of the Plan, if the present value of the
vested Accrued Benefit of the Participant does not exceed $3,500 or, effective
as of the date specified in the Participation Agreement for this purpose, such
present value does not exceed $5,000, the Plan Administrator shall distribute
the present value of the vested Accrued Benefit to the Participant or his or her
Beneficiary in a lump sum (and the nonvested portion shall be treated as a
forfeiture). For purposes of this Section, if the present value of a
Participant's vested Accrued Benefit is zero, the Participant shall be deemed to
have received a distribution of his or her entire Accrued Benefit.

         The Trustee shall not pay benefits in accordance with this Section
after the Participant's Annuity Starting Date under this Article unless the
Participant and his or her Spouse consent in writing to distribution in the form
of a lump sum.

         Notwithstanding any contrary provisions of this Section, effective for
Plan Years beginning on or after January 1, 2000, for the purpose of determining
the present value of a Participant's vested Accrued Benefit, and for the purpose
of determining the amount of a Retirement Benefit distributed in a form other
than (A) a nondecreasing annuity payable for a period not less than the life of
a Participant (or, in the case of a Qualified Preretirement Survivor Annuity,
the life of a surviving spouse), (B) or that decreases during the life of the
Participant merely because of the death of the surviving annuitant (but only if
the reduction is to a level not below 50% of the annual benefit payable before
the death of the surviving annuitant) or merely because of the cessation or
reduction of Social Security supplements or qualified disability payments,
Actuarial Equivalence shall be determined on the basis of the "applicable
interest rate" and the "applicable mortality table" if such rate and table
produce a Retirement Benefit greater than that determined under the definition
of Actuarial Equivalence.

         The applicable interest rate is the rate of interest on 30-year
Treasury securities as specified by the Commissioner of the internal Revenue
Service for the lookback month for the stability period specified in the
Participation Agreement. The lookback month applicable to the stability period
is the first, second, third, fourth, or fifth calendar month preceding the first
day of the stability period, as specified in the Participation Agreement. The
stability period is the successive period of one calendar month, one Plan Year
quarter, one calendar quarter, one Plan Year, or one calendar year as specified
in the Participation Agreement, that contains the Annuity Starting Date for the
distribution and for which the applicable interest rate remains constant. The
applicable mortality table is set forth in Revenue Ruling 95-6, 1995-1 CB 80.

         Notwithstanding any provision of this Plan to the contrary, if
immediately prior to the Employer's most recent adoption of the Participation
Agreement the Employer Plan was maintained in the form of a standardized or
nonstandardized defined benefit pension plan under the ABA Members Defined
Benefit Pension Plan that was not the subject of a favorable opinion letter
issued by the Internal Revenue Service after December 31, 2000 and the Employer
chooses

                                       30

<PAGE>

a stability period other than one Plan Year or chooses a lookback month other
than a lookback month which precedes the first day of the Plan Year by one or
two months, the applicable interest rate will, for distributions made during the
period beginning on the first day of the first Plan Year beginning on or after
January 1, 2000 and ending 12 months after the date of the Employer's most
recent adoption of the Participation Agreement, be the applicable interest rate
determined as explained in the preceding paragraph or the applicable interest
rate specified for the second month preceding the Plan Year during which such
distribution is made, whichever of such two rates is lower.

         Notwithstanding any provision of this Plan to the contrary, if
immediately prior to the Employer's most recent adoption of the Participation
Agreement the Employer Plan was maintained in a form not described in the
preceding paragraph and not yet amended to conform to the amendments to Code
Section 417(e)(3) made by the Uruguay Round Agreements Act and such Preexisting
Plan satisfied Code Section 417(e)(3) with respect to any distribution made
during a Plan Year by applying the rate or rates, or 120% of the rate or rates,
that would be used by the Pension Benefit Guaranty Corporation for a trust and
single-employer plan to value a participant's vested benefit as of the first day
of such Plan Year, then the preceding paragraph shall apply to the Employer Plan
as if the Employer Plan were described in that paragraph.

         Notwithstanding any provision of this Plan to the contrary, if
immediately prior to the Employer's most recent adoption of the Participation
Agreement the Employer Plan was maintained in a form not described in the second
preceding paragraph and not yet amended to conform to the amendments to Code
Section 417(e)(3) made by the Uruguay Round Agreements Act and such Preexisting
Plan satisfied Code Section 417(e)(3) with respect to any distribution made
during a month by applying the rate or rates, or 120% of the rate or rates, that
would be used by the Pension Benefit Guaranty Corporation for a trust and
single-employer plan to value a participant's vested benefit as of such date of
distribution, then the applicable interest rate will, for distributions made
during the period beginning on the first day of the first Plan Year beginning on
or after January 1, 2000 and ending 12 months after the date of the Employer's
most recent adoption of the Participation Agreement, be the applicable interest
rate determined as explained in this Section (other than in the two preceding
paragraphs) or the applicable interest rate specified for the second month
preceding the month during which such distribution is made, whichever of such
two rates is lower.

         Notwithstanding the election by the Employer in the Participation
Agreement, a Plan amendment that changes the date for determining the applicable
interest rate (including an amendment to the stability period or lookback month
or an indirect change as a result of a change in Plan Year), shall not be given
effect with respect to any distribution during the period ending one year after
the later of the amendment's effective date or adoption date, if, during such
period and as a result of such amendment, the Participant's distribution would
be reduced. This paragraph shall not apply to any Plan amendment pursuant to
which a stability period or lookback month is first adopted to conform to the
amendments to Code Section 417(e) made by the Uruguay Round Agreements Act.

         The provisions of this Section shall not supersede the use of the
interest rate and mortality table specified in the Participation Agreement for
the purpose of determining an Actuarial Equivalent to the extent either that the
use of the applicable interest rate and applicable

                                       31

<PAGE>

mortality table under this Section would cause the Plan to fail to satisfy
Section 11.2 or that the use of the interest rate and mortality table specified
in the Participation Agreement would produce a greater benefit.

         The requirements of this Section shall not apply to annuity contracts
owned by the Employer or distributed to or owned by a Participant before the
first Plan Year after December 31, 1988, if the annuity contracts satisfied the
requirements in Sections 1.401(a)-11T and 1.417(e)-1T of the Income Tax
Regulations. The preceding sentence shall not apply if additional contributions
are made under the Plan by the Employer with respect to such contracts on or
after the beginning of the first Plan Year beginning after December 31, 1988.

         9.6      Sixty-Day Rule Regarding Time for Payment. Unless the
                  -----------------------------------------
Participant elects otherwise in writing, payment of benefits must begin within
60 days after the close of the Plan Year in which the latest of the following
occurs:

                  (a)      The Participant attains the lesser of age 65 or
         Normal Retirement Age;

                  (b)      The Participant terminates service with the Employer;
         or

                  (c)      The 10th anniversary of the date on which the
         Participant began participation in the Plan.

Notwithstanding the foregoing, if the Participant and his or her Spouse do not
elect to begin receiving pension benefits by submitting Notice to the Trustee
under Section 5.5, Section 6.3, Section 7.3 or Section 8.3 (and by satisfying
the election and consent requirements of Sections 9.3 and 9.4), the Participant
shall be treated as having elected to defer commencement of benefit payments for
the purposes of this Section.

         9.7      Special Distribution Requirements. Subject to Sections 9.2
                  ---------------------------------
through 9.4 regarding Qualified Joint and Survivor Annuities, this Section shall
apply to any distribution of a Participant's Accrued Benefit (except for
distributions occurring after the Participant's death, which shall be governed
by Article X) and shall take precedence over any inconsistent provisions of the
Plan. All distributions required under this Article shall be determined and made
in accordance with the Income Tax Regulations under Code Section 401(a)(9),
including the minimum distribution incidental benefit requirement of proposed
Section 1.401(a)(9)-2 of the Income Tax Regulations.

                  (a)      Required Beginning Date. The entire interest of a
                           -----------------------
         Participant must be distributed or begin to be distributed by no later
         than the Participant's "Required Beginning Date." For purposes of this
         paragraph, the term "Required Beginning Date" shall mean April 1 of the
         calendar year in which the Participant attains age 70 1/2("Age
         701/2Required Beginning Date") or, if provided by the Employer in the
         Participation Agreement, only with respect to Participants who are not
         5% owners, (i) April 1 of the calendar year following the calendar year
         in which the Participant terminates Service ("Delayed Required
         Beginning Date"), or (ii) either of the Age 701/2Required Beginning
         Date or the Delayed Required Beginning Date as the Participant elects
         ("Optional Delayed Required Beginning Date"). If the Delayed Required
         Beginning Date applies (i.e., the Employer provides for the
                                 ---
         Delayed Required Beginning Date on the

                                       32

<PAGE>

         Participation Agreement), an Employee who attained age 70 1/2 on or
         after January 1, 1996 and prior to January 1, 1999 and who remained an
         Employee through the end of the calendar year during which he attained
         age 70 1/2 can elect that such Employee's Required Beginning Date be
         the Age 70 1/2 Required Beginning Date or a date no later than December
         31, 1997 in the case of a Participant who attained age 70 1/2 during
         1996. Furthermore, an Employee who attains age 70 1/2 on or after
         January 1, 1999 and on or before the last day of the calendar year
         which includes the date on which the Plan was amended to apply the
         Delayed Required Beginning Date instead of the Age 70 1/2 Required
         Beginning Date can elect that such Employee's Required Beginning Date
         be the Age 70 1/2 Required Beginning Date.

                  If the Delayed Required Beginning Date or the Optional Delayed
         Required Beginning Date applies, any Participant who attained age 70
         1/2 in years prior to 1997 may elect, if the Employer provides for such
         election on the Participation Agreement, to stop distributions that
         commenced prior to termination of employment and recommence
         distributions by the April 1 of the calendar year following the
         calendar year in which the Participant retires. If such an election is
         made by the Participant, then, as elected by the Employer in the
         Participation Agreement, (i) there shall be a new Annuity Starting Date
         upon such recommencement, or (ii) there shall not be a new Annuity
         Starting Date upon such recommencement.

         A Participant is treated as a 5% owner for purposes of this Section if
such Participant is a 5% owner as defined in Code Section 416(i) (determined in
accordance with Code Section 416 but without regard to whether the Employer Plan
is top-heavy) at any time during the Plan Year in which such owner attains age
66 1/2 or any subsequent year. Once distributions have begun to a 5% owner under
this Section, they must continue to be distributed, even if the Participant
ceases to be a 5% owner in a subsequent year.

                  (b)      Limits on Distribution Periods. As of the first
                           ------------------------------
         Distribution Calendar Year, benefit payments (if not made in the form
         of a single-sum distribution) may be made only over one of the
         following periods (or a combination of them):

                           (1)      The life of the Participant;

                           (2)      The life of the Participant and a
                  Beneficiary;

                           (3)      A period certain not extending beyond the
                  Participant's Life Expectancy; or

                           (4)      A period certain not extending beyond the
                  joint and last survivor expectancy of the Participant and a
                  Beneficiary.

                  (c)      Determination of Amount to be Distributed Each Year.
                           ---------------------------------------------------

                           (1)      If the Participant's Accrued Benefit is to
                  be paid in the form of annuity distributions under the Plan,
                  payments under the annuity shall satisfy each of the following
                  requirements:

                                       33

<PAGE>

                                    (A)      The annuity distributions must be
                           paid in periodic payments made at intervals not
                           longer than one year.

                                    (B)      The distribution period must be
                           over a life (or lives) or over a period certain not
                           longer than a Life Expectancy (or joint life and last
                           survivor expectancy) described in Code Section 401
                           (a) (9) (A) (ii) or (B) (iii), whichever applies.

                                    (C)      The Life Expectancy (or joint life
                           and last survivor expectancy) for purposes of
                           determining the period certain shall be determined
                           without recalculation of life expectancy;

                                    (D)      Once payments have begun over a
                           period certain, the period certain may not be
                           lengthened even if the period certain is shorter than
                           the maximum permitted;

                                    (E)      Payments must either be
                           nonincreasing or increase only as follows:

                                             (i)      With any percentage
                                    increase in a specified and generally
                                    recognized cost-of-living index;

                                             (ii)     To the extent of the
                                    reduction to the amount of the Participant's
                                    payments to provide for a survivor benefit
                                    upon death, but only if the Beneficiary
                                    whose life was being used to determine the
                                    distribution period described in
                                    subparagraph (C) dies and the payments
                                    continue otherwise in accordance with that
                                    subparagraph over the life of the
                                    Participant; or

                                             (iii)    Because of an increase in
                                    benefits under the Plan.

                                    (F)      The amount which must be
                           distributed on or before the Participant's Required
                           Beginning Date (or, in the case of distributions
                           after the death of the Participant, the date
                           distributions are required to begin in accordance
                           with Section 10.6) shall be the payment that is
                           required for one payment interval. The second payment
                           need not be made until the end of the next payment
                           interval even if that payment interval ends in the
                           next calendar year. Payment intervals are the periods
                           for which payments are received (e.g., bimonthly,
                           monthly, semi-annually, or annually).

                           (2)      If the Participant's interest is being
                  distributed in the form of a joint and survivor annuity for
                  the joint lives of the Participant and a non-Spouse
                  Beneficiary, annuity payments to be made on or after the
                  Participant's Required Beginning Date to the designated
                  Beneficiary after the Participant's death must not at any time
                  exceed the applicable percentage of the annuity payment for
                  such period that would have been payable to the Participant
                  using the table set forth in A-6 of proposed Section
                  1.401(a)(9)-2 of the Income Tax Regulations.

                                       34

<PAGE>

                           (3)      If payments under an annuity that complies
                  with paragraph (1) begin before January 1, 1989, the minimum
                  distribution requirements in effect as of July 27, 1987 shall
                  apply to such payments, regardless of whether the annuity form
                  of payment is irrevocable. This transitional rule also applies
                  to deferred annuity contracts distributed to or owned by the
                  Employee before January 1,1989, unless additional
                  contributions are made under the Plan by the Employer with
                  respect to such contract.

                           (4)      If the form of benefit payment is an annuity
                  made in accordance with this subsection (c), any additional
                  benefits accruing to the Participant after his or her Required
                  Beginning Date shall be distributed as a separate and
                  identifiable component of the annuity beginning with the first
                  payment interval ending in the calendar year immediately
                  following the calendar year in which such amount accrues.

                           (5)      Except with respect to all Participants if
                  the Employer Plan is a governmental or church plan, and except
                  with respect to any 5% owner if the Employer Plan is an other
                  plan, a Participant's Accrued Benefit is actuarially increased
                  to take into account the period after age 70 1/2 in which the
                  Participant does not receive any benefits under the Employer
                  Plan. The actuarial increase begins on the April 1 following
                  the calendar year in which the Participant attains age 70 1/2
                  (January 1, 1997 in the case of a Participant who attained age
                  70 1/2 prior to 1996), and ends on the date on which benefits
                  commence after retirement, in an amount sufficient to satisfy
                  Code Section 401(a)(9).

                           The amount of actuarial increase payable as of the
                  end of the period for actuarial increases must be no less than
                  the actuarial equivalent of the Participant's retirement
                  benefits that would have been payable as of the date the
                  actuarial increase must commence plus the actuarial equivalent
                  of additional benefits accrued after that date, reduced by the
                  actuarial equivalent of any distributions made after that
                  date. The actuarial increase is generally the same as, and not
                  in addition to, the actuarial increase required for that same
                  period under Code Section 411 to reflect the delay in payments
                  after normal retirement, except that the actuarial increase
                  required under Code Section 401(a)(9)(C) must be provided even
                  during the period during which the Participant is in service
                  described in ERISA Section 203(a)(3)(B).

                                    For purposes of Code Section 411(b)(1)(H),
                  the actuarial increase will be treated as an adjustment
                  attributable to the delay in distribution of benefits after
                  the attainment of Normal Retirement Age. Accordingly, to the
                  extent permitted under Code Section 411(b)(1)(H), the
                  actuarial increase required under Code Section
                  401(a)(9)(C)(iii) may reduce the benefit accrual otherwise
                  required under Code Section 411(b)(1)(H)(i), except that the
                  rules on the suspension of benefits are not applicable.

                           (6)      Any part of the Participant's interest that
                  is in the form of an individual account shall be distributed
                  in a manner satisfying the requirements of

                                       35

<PAGE>

                  Code Section 401 (a) (9) and the Income Tax Regulations under
                  Section 401(a)(9).

                  (d)      Additional Terms For This Section.
                           ---------------------------------

                           (1)      Distribution Calendar Year: A calendar year
                                    --------------------------
                  for which a minimum distribution is required. For
                  distributions beginning before the Participant's death, the
                  first Distribution Calendar Year is the calendar year
                  immediately preceding the calendar year that contains the
                  Participant's Required Beginning Date. For distributions
                  beginning after the Participant's death, the first
                  Distribution Calendar Year is the calendar year in which
                  distributions are required to begin in accordance with Section
                  10.6.

                           (2)      Life Expectancy: The life expectancy (or
                                    ---------------
                  joint and last survivor expectancy) calculated using the
                  attained age of the Participant (or Beneficiary) as of the
                  Participant's (or Beneficiary's) birthday in the applicable
                  calendar year. The applicable calendar year shall be the first
                  Distribution Calendar Year. If annuity payments commence
                  before the Required Beginning Date, the applicable calendar
                  year is the year such payments commence. Life expectancy and
                  joint and last survivor expectancy are computed by use of the
                  expected return multiples in Tables V and VI of Section 1.72-9
                  of the Income Tax Regulations.

                  (e)      Forfeiture of Nonvested Portion. If a Participant
                           -------------------------------
         receives a single-sum distribution in accordance with the requirements
         of this Article, the nonvested portion of the Participant's benefit
         shall be treated as a forfeiture.

         9.8      Qualified Domestic Relations Orders. Notwithstanding any other
                  -----------------------------------
provision of the Plan, the payment of benefits to a Participant, Spouse or
Beneficiary shall be adjusted to the extent necessary to comply with the terms
of a Qualified Domestic Relations Order. The payee and the form of benefit
payment for purposes of the Qualified Domestic Relations Order shall be
determined by the Order.

         9.9      Restrictions on Immediate Distributions. If either the present
                  ---------------------------------------
value of a Participant's vested Accrued Benefit exceeds (or at the time of any
prior distribution exceeded) $5,000 (or exceeds $3,500 prior to the effective
date specified in the Participation Agreement for purposes of increasing from
$3,500 to $5,000 the present value of vested Accrued Benefits required to be
distributed in a single lump sum payment pursuant to Section 9.5) or there are
remaining payments to be made with respect to a particular distribution option
that previously commenced, and the Accrued Benefit is immediately distributable,
the Participant and his or her spouse (or, where the Participant or the spouse
has died, the survivor) must consent to any distribution of the Accrued Benefit.
The consent shall be made in writing within the 90-day period ending on the
Annuity Starting Date. The Plan Administrator shall notify the Participant and
his or her spouse of the right to defer any distribution until the Participant's
Accrued Benefit is no longer immediately distributable. The notice shall include
a general description of the material features, and an explanation of the
relative values, of the optional forms of benefit available under the Plan in a
manner that would satisfy the notice requirements of Code Section

                                       36

<PAGE>

417(a)(3). The notice shall be provided no less than 30 days, and no more than
90 days, before the Annuity Starting Date.

         Notwithstanding the requirements of the preceding paragraph, only the
Participant must consent to the commencement of a distribution in the form of a
Qualified Joint and Survivor Annuity while the Accrued Benefit is immediately
distributable. Neither the Participant's consent nor that of his or her spouse
shall be required for a distribution required to satisfy Code Section 401(a)(9)
or 415.

         The present value of an Accrued Benefit shall be determined in
accordance with Section 9.5. In addition, an Accrued Benefit shall be considered
"immediately distributable" for purposes of this Section if any portion of the
Accrued Benefit could be distributed to the Participant (or surviving spouse)
before the Participant attains (or would have attained if not deceased) Normal
Retirement Age.

                                    ARTICLE X
                                    ---------

                                  DEATH BENEFIT
                                  -------------

         10.1     Eligibility for Preretirement Survivor Annuity. Unless the
                  ----------------------------------------------
Participant and the Participant's Spouse waive the Preretirement Survivor
Annuity within the "Election Period" pursuant to a "Qualified Election," a
Participant's Spouse shall be eligible to receive a Preretirement Survivor
Annuity if the Participant dies after satisfying one of the following
requirements, but before his or her Annuity Starting Date:

                  (a)      The Participant was employed by the Employer after
         attaining Normal or Early Retirement Age; or

                  (b)      The Participant had a Vested Portion in his or her
         Accrued Benefit.

         A Participant's Spouse must have been married to the Participant
immediately before the Participant's death to be eligible for the Preretirement
Survivor Annuity.

         The term "Election Period" means the period beginning on the first day
of the Plan Year in which the Participant reaches age 35 and ending on the date
of the Participant's death. If the Participant separates from service before the
first day of the Plan Year in which he or she attains age 35, with respect to
benefits accrued before the separation, the Election Period shall begin on the
date of separation. A Participant who will not yet attain age 35 as of the end
of any current Plan Year may make a special qualified election to waive the
Qualified Preretirement Survivor Annuity for the period beginning on the date of
the election and ending on the first day of the Plan Year in which the
Participant will attain age 35. The election shall not be valid unless the
Participant receives a written explanation of the Qualified Preretirement
Survivor Annuity in terms comparable to the explanation required in Section
10.4. Qualified Preretirement Survivor Annuity coverage shall be automatically
reinstated as of the first day of the Plan Year in which the Participant attains
age 35. Any new waiver on or after such date shall be subject to the full
requirements of this Article.

                                       37

<PAGE>

         The term "Qualified Election" means a waiver of a Preretirement
Survivor Annuity, provided that the waiver satisfies the conditions of this
paragraph. The waiver must be made by Notice to the Trustee and must be
consented to in writing by the Participant's Spouse. The waiver shall designate
a specific alternate Beneficiary, including any class of Beneficiaries or any
contingent Beneficiaries, or an alternative form of benefits, as applicable, and
the designation shall not be changed without further spousal consent unless the
Spouse's consent expressly permits designations by the Participant without
further spousal consent.

         The Spouse's consent in the preceding paragraph must acknowledge the
effect of the election and must be witnessed by an Employer Plan representative
or by a notary public. However, the spousal consent is not required if the
Participant establishes to the satisfaction of an Employer Plan representative
that spousal consent cannot be obtained because there is no Spouse or because
the Spouse cannot be located. Also, if the Participant has become legally
separated from the Spouse or has been abandoned (within the meaning of local
law) and has a court order to such effect, spousal consent is not required
unless a Qualified Domestic Relations Order provides otherwise. A spousal
consent under this Section (or establishment that the consent of a Spouse need
not be obtained) shall be valid only with respect to the Spouse who signs the
consent. A consent that permits designations by the Participant without any
requirement of further consent by the Spouse must acknowledge that the Spouse
has the right to limit consent to a specific Beneficiary, and a specific form of
benefit payment where applicable, and that the Spouse voluntarily elects to
relinquish either or both of such rights. In addition, a revocation of a prior
waiver may be made by a Participant without the consent of the Spouse at any
time before the Participant dies. The number of revocations shall not be
limited. No consent obtained under this Section shall be valid unless the
Participant has received the notice provided in Section 10.4.

         10.2     Amount of Preretirement Survivor Annuity. If the Participant
                  ----------------------------------------
dies after the earliest date on which he or she could elect to receive
retirement benefits under the Plan (referred to in this Section as his or her
"earliest retirement age"), the monthly pension benefit payable to a Spouse who
is entitled to Preretirement Survivor Annuity benefit shall be an amount equal
to the larger of (i) the amount that the Spouse would be entitled to receive
under the provisions of Section 9.3 if the Participant had retired on the day
immediately preceding his or her death, or (ii) the Actuarial Equivalent of the
Participant's Accrued Benefit as of his or her death.

         If the Participant dies on or before his or her earliest retirement
age, the monthly pension benefit payable to a Spouse who is entitled to a
Preretirement Survivor Annuity benefit shall be an amount equal to the larger of
(i) the amount that the Spouse would be entitled to receive if the Participant
separated from service on his or her date of death (or date of separation from
service, if earlier), survived to earliest retirement age, retired with an
immediate Qualified Joint and Survivor Annuity at earliest retirement age and
died on the day after the earliest retirement age, or (ii) the Actuarial
Equivalent of the Participant's Accrued Benefits as of his or her death.

         In determining the Participant's Accrued Benefit for the purpose of
calculating the amount of the Preretirement Survivor Annuity, the Participant
shall be deemed to have a 100% Vested Portion in his or her Accrued Benefit if
he or she died while an active Employee of the Employer. If the Participant died
after terminating employment with the Employer, but before receiving any
Retirement Benefit from the Plan, the Participant's Vested Portion shall be

                                       38

<PAGE>

determined under Article IV without regard to the Participant's death. In
addition, in determining the Participant's Accrued Benefit for the purpose of
calculating the amount of the Preretirement Survivor Annuity, the Participant's
Accrued Benefit shall be reduced by the value of the portion of his or her
Accrued Benefit that is subject to distribution under a Qualified Domestic
Relations Order.

         10.3     Commencement and Form of Payment of Preretirement Survivor
                  ----------------------------------------------------------
Annuity. The Preretirement Survivor Annuity benefit shall be payable to a Spouse
-------
who is eligible for, and has applied for, a Preretirement Survivor Annuity.
Except as otherwise provided in this Section, benefits shall be payable on the
first day of the month following the death of the Participant, and shall be
payable on the first day of each subsequent month until the death of the Spouse.
However, if the Participant dies before attaining Early Retirement Age, no
monthly benefits shall be paid before the first day of the month after the
Participant would have attained Early Retirement Age. In addition, the Spouse
may elect to begin receiving benefit payments as of the first day of any month
after the Participant would have attained Early Retirement Age. The actuarial
value of benefits that commence later than the date on which payments would have
been made to the surviving spouse under a Qualified Joint and Survivor Annuity
in accordance with this Article shall be adjusted to reflect the delayed
payment.

         The Preretirement Survivor Annuity shall be paid in the form of a
Single Life Annuity. The Spouse who is eligible to receive a Preretirement
Survivor Annuity may after the Participant's death but before the benefit
becomes payable elect in writing by Notice to the Trustee to receive the
Preretirement Survivor Annuity in any other form of payment under Section 9.4.

         10.4     Notice Requirements. The Plan Administrator shall provide each
                  -------------------
Participant, within the "Applicable Period" for that Participant, a written
explanation of (i) the terms and conditions of a Preretirement Survivor Annuity;
(ii) the Participant's right to make, and the effect of, an election to waive
the Preretirement Survivor Annuity; (iii) the rights of the Participant's
Spouse; (iv) the right to make, and the effect of, a revocation of a previous
election to waive the Preretirement Survivor Annuity; and (v) the relative
values of the various available optional forms of benefit.

         The term "Applicable Period" means, with respect to a Participant, the
last to end of the following periods:

                  (a)      The period beginning with the first day of the Plan
         Year in which the Participant attains age 32 and ending with the close
         of the Plan Year preceding the Plan Year in which the Participant
         attains age 35.

                  (b)      A reasonable period ending after the individual
         becomes a Participant.

                  (c)      A reasonable period ending after separation from
         service if the Participant separates from service before attaining age
         35.

         For purposes of the preceding paragraph, a reasonable period ending
after the events described in (a), (b) and (c) is the two-year period beginning
one year before the date the applicable event occurs and ending one year after
that date. In the case of a Participant who

                                       39

<PAGE>

separates from Service before the Plan Year in which he or she attains age 35,
the explanation under this Section shall be provided within the two-year period
beginning one year before separation and ending one year after separation. If
the Participant later returns to Service with the Employer, the applicable
period for the Participant shall be redetermined.

         10.5     Other Death Benefits. If a Participant dies after beginning to
                  --------------------
receive a Retirement Benefit from the Plan, any benefit payable to his or her
Beneficiary after his or her death depends on the form of benefit chosen by the
Participant under Article IX.

         If a Participant dies without having a Spouse at the time of his or her
death and before beginning to receive a Retirement Benefit from the Plan, or if
the Participant dies after he or she has properly waived the Spouse's
eligibility to receive the Preretirement Survivor Annuity, the Participant's
Beneficiary shall be entitled to receive an amount equal to the Actuarial
Equivalent of the Participant's Accrued Benefit as of his or her death. Payment
shall commence as soon as administratively feasible after the Participant's
death.

         Each Participant, by Notice to the Trustee, may designate a Beneficiary
under the Plan. Such designation may be changed from time to time by Notice to
the Trustee without the consent of any previously designated Beneficiary. Each
such Notice may include contingent or successive Beneficiaries and shall become
effective upon receipt by the Trustee.

         If there is no Beneficiary to receive any amount that becomes payable
to a Beneficiary, the amount shall be payable to the first surviving class of
the following classes of successive preference persons, as determined by the
Employer: (i) the Participant's Spouse, (ii) the Participant's surviving
children, (iii) the Participant's surviving parents, (iv) the Participant's
surviving brothers and sisters, (v) the executors or administrators of the
estate of the person upon whose death such amount becomes payable.

         The interest of any Beneficiary shall cease upon his or her death, if
his or her death occurs before the death of the Participant. Upon the death of a
Beneficiary who has commenced receiving benefits under the Plan, any remaining
benefits payable under the Plan shall be paid to the executors or administrators
of the estate of such Beneficiary, except as otherwise provided by the
Beneficiary in a valid and effective beneficiary designation form filed with the
Trustee.

         The Beneficiary of a deceased Participant shall be eligible to receive
any benefits payable under the Plan upon submission to the Trustee of due proof
of the death of the Participant. "Due proof" shall consist of a certified copy
of a death certificate or, if a death certificate is unavailable, such other
similar document as the Trustee may deem acceptable. Due proof shall be
furnished by the Employer or the Participant's Beneficiary within 60 days after
learning of the death of the Participant.

         Notwithstanding any provision of this Section to the contrary, the
person entitled to receive a survivor annuity payable after the Participant's
death (under a form of payment in Section 9.3 or 9.4 that provides for a
survivor annuity) shall be the joint annuitant designated by the Participant in
the election-of-benefits form. The joint annuitant so designated shall be
treated under this Section and under the Employer Plan as the Participant's
Beneficiary, and shall be the only person entitled to receive the survivor
annuity.

                                       40

<PAGE>

         10.6     Restrictions Applicable to Payment of Death Benefits. If the
                  ----------------------------------------------------
Participant dies after distribution of his or her Retirement Benefit has begun,
the remaining portion of his or her benefit will continue to be distributed at
least as rapidly as under the method of distribution being used before the
Participant's death.

         If the Participant dies before distribution of his or her Retirement
Benefit begins, the distribution of the Participant's entire interest in the
form determined in accordance with this Article shall be completed by December
31 of the calendar year containing the fifth anniversary of the Participant's
death except to the extent that an election is made to receive distributions in
accordance with either of the two following subsections.

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

                  (b)      If the Beneficiary is the Participant's surviving
         Spouse, the date as of which distributions are required to begin in
         accordance with subsection (a) shall not be earlier than the later of
         (1) December 31 of the calendar year immediately following the calendar
         year in which the Participant died and (2) December 31 of the calendar
         year in which the Participant would have attained age 70-1/2. If the
         Spouse dies before payments begin, the rules of this Section (other
         than this subsection) shall be applied as if the Spouse had been the
         Participant.

         If the Participant has not made an election under this Section by the
time of his or her death, the Participant's Beneficiary must elect the method of
distribution no later than the earlier of (1) December 31 of the calendar year
in which distributions would be required to begin under this Section or (2)
December 31 of the calendar year that contains the fifth anniversary of the date
of death of the Participant. If the Participant has no Beneficiary, or if the
Beneficiary does not elect a method of distribution, distribution of the
Participant's entire interest must be completed by December 31 of the calendar
year containing the fifth anniversary of the Participant's death.

         For purposes of this Section, any amount paid to a child of the
Participant shall be treated as if it had been paid to the surviving Spouse if
the amount becomes payable to the surviving Spouse when the child reaches the
age of majority. Also for the purposes of this Section, distribution of a
Participant's Accrued Benefit is considered to begin on the Participant's
Required Beginning date (or, if the surviving Spouse dies after the Participant
but before payments to the Spouse begin, the date distribution is required to
begin to the surviving Spouse in accordance with this Section). If distribution
in the form of an annuity purchased from an insurance company irrevocably
commences to the Participant before the Required Beginning Date, the date
distribution is considered to begin is the date distribution actually commences.

         All distributions required under this Article shall be determined and
made in accordance with the proposed Income Tax Regulations under Code Section
401(a)(9), including the minimum incidental benefit requirement of proposed
Income Tax Regulations Section 1.401(a)(9)-2.

                                       41

<PAGE>

                                   ARTICLE XI
                                   ----------

                            RESTRICTIONS ON BENEFITS
                            ------------------------

         11.1     No Duplication of Benefits. A Participant shall not receive a
                  --------------------------
Retirement Benefit under more than one Article from among Articles V, VI, VII
and VIII. If a Participant becomes eligible to receive benefits under more than
one Article, the Participant shall make a final and binding election as to the
one Article under which a Retirement Benefit is to be paid.

                                       42

<PAGE>

         11.2     Limit on Annual Benefits.
                  ------------------------

                  (a)      This subsection, except for paragraph (2), applies
         regardless of whether any Participant is or has ever been a participant
         in another Qualified Plan of the Employer. For Limitation Years
         beginning before January 1, 2000, and for those Limitation Years
         beginning on or after January 1, 2000 for which Code Section 415(e)
         shall continue to apply as may be elected in the Participation
         Agreement by the Employer, if any Participant is or has ever been a
         participant in another Qualified Plan, Welfare Benefit Fund, Individual
         Medical Account or Simplified Employee Pension that is maintained by
         the Employer and that provides an Annual Addition, subsection (b) also
         applies to that Participant's benefits.

                           (1)      The Annual Benefit otherwise payable to a
                  Participant at any time under the Plan shall not exceed the
                  Maximum Permissible Amount. If the benefit that the
                  Participant would otherwise accrue in a Limitation Year would
                  produce an Annual Benefit in excess of the Maximum Permissible
                  Amount, the rate of accrual shall be reduced so that the
                  Annual Benefit will equal the Maximum Permissible Amount.

                           (2)      The limitation in paragraph (1) is deemed
                  satisfied with respect to a Participant if the retirement
                  benefits payable for a Plan Year under any form of benefit
                  with respect to such Participant under the Plan and under all
                  other Qualified Defined Benefit Plans (regardless of whether
                  terminated) ever maintained by the Employer do not exceed
                  $1,000 multiplied by the Participant's Years of Credited
                  Service or parts of such years (not to exceed 10) with the
                  Employer, and the Employer has not at any time maintained a
                  Qualified Defined Contribution Plan, a Welfare Benefit Fund or
                  an Individual Medical Account in which the Participant
                  participated (for these purposes, employee contributions,
                  whether voluntary or involuntary, under a Qualified Defined
                  Benefit Plan are not treated as a separate Qualified Defined
                  Contribution Plan).

                  (b)      For Limitation Years beginning before January 1,
         2000, and for those Limitation Years beginning on after January 1, 2000
         for which Code Section 415(e) shall continue to apply as may be elected
         in the Participation Agreement by the Employer, this subsection applies
         if any Participant is covered, or has ever been covered, by another
         Qualified Plan, Welfare Benefit Fund, Individual Medical Account or
         Simplified Employee Pension that is maintained by the Employer and that
         provides an Annual Addition.

                           (1)      If a Participant is or has ever been covered
                  under more than one Qualified Defined Benefit Plan maintained
                  by the Employer, the sum of the Participant's annual benefits
                  from all such plans may not exceed the Maximum Permissible
                  Amount. If a Participant's employer-provided benefits under
                  all Qualified Defined Benefit Plans maintained by the Employer
                  (determined as of the same age) would exceed the maximum
                  permissible amount

                                       43

<PAGE>

                  applicable at that age, the Employer shall choose in the
                  Participation Agreement the method by which the plans will
                  meet this limitation.

                           (2)      For Limitation Years beginning before
                  January 1, 2000, and for those Limitation Years beginning on
                  after January 1, 2000 for which Code Section 415(e) shall
                  continue to apply as may be elected in the Participation
                  Agreement by the Employer, if the Employer maintains or at any
                  time maintained one or more Qualified Defined Contribution
                  Plans (other than a Paired Plan) covering any Participant (or
                  if the Employer maintains a Welfare Benefit Fund, Individual
                  Medical Account or Simplified Employee Pension covering any
                  Participant), the sum of the Participant's Defined
                  Contribution Plan Fraction and Defined Benefit Plan Fraction
                  shall not exceed 1.0 in any Limitation Year, and the Annual
                  Benefit otherwise payable to the Participant under the Plan,
                  or the Annual Additions to the Participant's accounts under
                  the Qualified Defined Contribution Plan, shall be limited in
                  accordance with the Participation Agreement.

                           For Limitation Years beginning before January 1,
                  2000, and for those Limitation Years beginning on after
                  January 1, 2000 for which Code Section 415(e) shall continue
                  to apply as may be elected in the Participation Agreement by
                  the Employer, if the Employer also maintains a Paired Plan
                  covering any Participant, the sum of the Participant's Defined
                  Contribution Plan Fraction and Defined Benefit Plan Fraction
                  shall not exceed 1.0 in any Limitation Year. If the sum of the
                  fractions would exceed 1.0 in any such Limitation Year, the
                  Participant's Annual Benefit shall be reduced until the sum of
                  the fractions is 1.0.

                           However, in the case of a Qualified Plan that
                  satisfied the requirements of Code Section 415 for its last
                  Limitation Year beginning before January l, 1987, then, in
                  accordance with Federal Income Tax Regulations, an amount may
                  be subtracted from the numerator of the Defined Contribution
                  Plan Fraction so the sum of the Defined Benefit Plan Fraction
                  and the Defined Contribution Plan Fraction does not exceed 1.0
                  for that Limitation Year.

                           If a Qualified Defined Benefit Plan is amended after
                  May 5, 1986, but before the first Limitation Year beginning
                  after December 31, 1986, to increase accrued benefits to a
                  level below the Code Section 415 limits for Limitation Years
                  beginning before 1987 but above the Code Section 415 limits
                  for Limitation Years beginning after 1986, such excess
                  accounts are not reflected in the denominator of the Defined
                  Benefit Plan Fraction for the Limitation Years beginning after
                  1986 or in adjusting the numerator of the Defined Contribution
                  Plan Fraction in the preceding paragraph. The excess accruals
                  are reflected in the numerator of the Defined Benefit Plan
                  Fraction for Limitation Years beginning after 1986, unless the
                  excess is eliminated. The excess accruals are not reflected in
                  the 1987 Current Accrued Benefit. Any increase in the
                  Projected Annual Benefit due to a plan amendment made after
                  May 5, 1986 is ignored in adjusting the numerator of the
                  Defined Contribution Plan Fraction in the preceding paragraph.

                                       44

<PAGE>

                  (c)      If a Participant was a participant in a Qualified
         Plan of the Employer in existence on July 1, 1982, the adjusted Maximum
         Permissible Amount shall not be less than the Participant's 1983
         Current Accrued Benefit. A Master or Prototype Plan with an opinion
         letter issued before 1983, and which was adopted by the Employer on or
         before September 30, 1983, shall be treated as a Qualified Plan in
         existence on July 1, 1982. This paragraph applies only if all such
         Qualified Plans met the Code Section 415 requirements, as in effect on
         July 1, 1982, for all Limitation Years beginning before September 30,
         1983.

         Unless a different group of employees is elected in the Participation
Agreement by the Employer, benefit increases resulting from the repeal of Code
Section 415(e) will be provided to all current and former Participants (with
benefits limited by Code Section 415(e)) who have an accrued benefit under the
Employer Plan immediately before the first Limitation Year beginning in 2000 or,
if the Employer elects in the Participation Agreement that Code Section 415(e)
shall continue to apply for any Limitation Year beginning on or after January 1,
2000, then such benefit increases will be provided to all current and former
employees (with benefits limited by Code Section 415(e)) who have an accrued
benefit under the Employer Plan immediately before the first Limitation Year for
which Code Section 415(e) shall no longer continue to apply.

         If a Participant was a participant in a Qualified Plan of the Employer
in existence on May 6, 1986, the adjusted Maximum Permissible Amount shall not
be less than the Participant's 1987 Current Accrued Benefit. This paragraph
applies only if all such Qualified Plans met the Code Section 415 requirements,
as in effect on May 6, 1986, for all Limitation Years beginning before January
1, 1987.

         If a Participant was a participant in one or more Qualified Defined
Benefit Plans maintained by the Employer as of the first day of the first
Limitation Year beginning after December 31, 1994, the application of the
limitations of this Section shall not cause the Maximum Permissible Amount for
such Participant under all such plans to be less than the Participant's RPA '94
Old Law Benefit. The preceding sentence applies only if such Qualified Defined
Benefit Plans met the requirements of Code Section 415 on December 7, 1994.

                  (d)      Additional Definitions for this Section.
                           ---------------------------------------

                           (1)      Annual Additions: The sum of the following
                                    ----------------
                  amounts credited or allocated to a Participant's accounts in a
                  Qualified Defined Contribution Plan of Employer for the
                  Limitation Year: (A) employer contributions; (B) forfeitures;
                  (C) allocations under a Simplified Employee Pension; and (D)
                  nondeductible employee contributions for Limitation Years
                  beginning after 1986 (as to Limitation Years beginning before
                  1987, only the lesser of one-half of such contributions or the
                  amount of such contributions that exceed 6% of the
                  Participant's Compensation for the Limitation Year are treated
                  as Annual Additions).

                           The Annual Addition for any Limitation Year beginning
                  before January 1, 1987 shall not be recomputed to treat all
                  nondeductible employee contributions as an Annual Addition.

                                       45

<PAGE>

                           Amounts allocated after March 31, 1984 to an
                  Individual Medical Account that is part of a pension or
                  annuity plan of the Employer are treated as Annual Additions.
                  Amounts derived from contributions paid or accrued after 1985
                  in taxable years ending after 1985, and that are attributable
                  to post-retirement medical benefits allocated to the separate
                  account of a "key employee" (as defined in Code Section
                  419A(d)(3)) under a Welfare Benefit Fund maintained by the
                  Employer, are also treated as Annual Additions.

                           (2)      Annual Benefit: A pension benefit under the
                                    --------------
                  Qualified Plan that is payable annually in the form of a
                  Single Life Annuity. Except as further provided in this
                  paragraph, a benefit payable in a form other than a Single
                  Life Annuity must be adjusted to an actuarially equivalent
                  Single Life Annuity before applying the limitations of this
                  Section. For Limitation Years beginning before January 1,
                  1995, such actuarially equivalent Single Life Annuity is equal
                  to the greater of the Annuity Benefit computed using the
                  interest rate specified in the Plan for adjusting benefits in
                  the same form or 5%. For Limitation Years beginning after
                  December 31, 1994, the actuarially equivalent Single Life
                  Annuity is equal to the greater of the Annuity Benefit
                  computed using the interest rate and mortality table (or other
                  tabular factor) specified in the Plan for adjusting benefits
                  in the same form, and the Annuity Benefit computed using a 5%
                  interest rate assumption and the applicable mortality table
                  defined in Section 9.5 of the Plan. In determining the
                  actuarially equivalent Single Life Annuity for a benefit form
                  other than a nondecreasing annuity payable for a period of not
                  less than the life of the Participant (or, in the case of a
                  Preretirement Survivor Annuity, the life of the Participant's
                  Spouse), or that decreases during the life of the Participant
                  merely because of (a) the death of the survivor annuitant (but
                  only if the reduction is not below 50% of the Annual Benefit
                  payable before the death of the survivor annuitant), or (b)
                  the cessation or reduction of Social Security supplements or
                  qualified disability payments (as defined in Code Section
                  401(a)(11)), "the applicable interest rate", as defined in
                  Section 9.5 of the Plan, will be substituted for "a 5%
                  interest rate assumption" in the preceding sentence.

                           The Annual Benefit does not include any benefits
                  attributable to Employee contributions or rollover
                  contributions, or the assets transferred from a Qualified Plan
                  that was not maintained by the Employer. No actuarial
                  adjustment to the benefit is required for (A) the value of a
                  Qualified Joint and Survivor Annuity, (B) the value of
                  benefits that are not directly related to retirement benefits
                  (such as the qualified disability benefit, preretirement death
                  benefits, and post-retirement medical benefits), and (C) the
                  value of post-retirement cost-of-living increases made in
                  accordance with Code Section 415(d) and Section
                  1.415-3(c)(2)(iii) of the Federal Income Tax Regulations.

                           (3)      Compensation. With respect to each
                                    ------------
                  Participant, "Compensation means the general definition of
                  Compensation elected by the Employer in the Participation
                  Agreement under Section 2.15(a), (b) or (c). For any
                  Self-Employed Individual, Compensation shall mean Earned
                  Income. In addition, for Limitation Years beginning after
                  December 31, 1991, for purposes of applying

                                       46

<PAGE>

                  the limitations of this Article, Compensation for a Limitation
                  Year is the Compensation actually paid or includible in gross
                  income during such Limitation Year.

                           (4)      Defined Benefit Plan Fraction: A fraction
                                    -----------------------------
                  whose numerator is the sum of the Participant's Projected
                  Annual Benefits under all the Qualified Defined Benefit Plans
                  (whether or not terminated) maintained by the Employer, and
                  whose denominator is the lesser of (A) the dollar limitation
                  applicable to the Participant determined for the Limitation
                  Year under Code Sections 415(b)(1)(A) and (d) and in
                  accordance with the second paragraph of Section 11.2(d)(11),
                  or (B) 140% of the Participant's Highest Average Compensation,
                  including any adjustments under Code Section 415(b), both in
                  accordance with paragraph (11) below.

                           Notwithstanding the preceding paragraph, the
                  following provisions shall apply:

                                    (A)      In the case of a Participant who
                           was a participant in one or more Qualified Defined
                           Benefit Plans maintained by the Employer that were in
                           existence on July 1, 1982 and that satisfied the
                           requirements of Code Section 415 as in effect on the
                           last day of the 1982 Limitation Year, the denominator
                           of the Defined Benefit Plan Fraction shall not be
                           less than 125% of the aggregate annual retirement
                           benefits that the Participant had accrued under those
                           Qualified Defined Benefit Plans as of the later of
                           September 30, 1983 and the last day of the last
                           Limitation Year that began before January 1, 1983.
                           For purposes of the preceding sentence, a Master or
                           Prototype Plan with an opinion letter issued before
                           January 1, 1983 that was adopted by the Employer not
                           later than September 30, 1983 shall be deemed to have
                           been in existence on July 1, 1982.

                                    (B)      In the case of a Participant who
                           was a participant as of the first day of the first
                           Limitation Year beginning after 1986 in one or more
                           Qualified Defined Benefit Plans maintained by the
                           Employer that were in existence on May 6, 1986 and
                           that satisfied the requirements of Code Section 415
                           for all Limitation Years beginning before 1987, the
                           denominator of the Defined Benefit Plan Fraction
                           shall not be less than 125% of the annual benefits
                           that the Participant had accrued under those
                           Qualified Defined Benefit Plans as of the close of
                           the last Limitation Year beginning before 1987,
                           disregarding any changes in the terms and conditions
                           of the Qualified Defined Benefit Plans after May 5,
                           1986.

                           (5)      Defined Contribution Plan Fraction: A
                                    ----------------------------------
                  fraction whose numerator is the sum of the Annual Additions to
                  the Participant's accounts under all the Qualified Defined
                  Contribution Plans (whether or not terminated) maintained by
                  the Employer for the current and all prior Limitation Years
                  (including any Annual Additions attributable to Welfare
                  Benefit Funds, Individual Medical

                                       47

<PAGE>

                  Accounts and Simplified Employee Pensions maintained by the
                  Employer and to the Participant's nondeductible voluntary
                  contributions to all Qualified Defined Benefit Plans
                  maintained by the Employer), and whose denominator is the sum
                  of the maximum aggregate amounts for the current Limitation
                  Year and all of the Participant's prior Limitation Years of
                  service with the Employer.

                           For purposes of this definition, the maximum
                  aggregate amount means, for any Limitation Year, the lesser of
                  (A) the dollar limitation in effect under Code Section
                  415(c)(1)(A) after adjustment under Code Section 415(d), or
                  (B) 35% of the Participant's Compensation for that Limitation
                  Year.

                           If the Participant was a participant in one or more
                  Qualified Defined Contribution Plans maintained by the
                  Employer that were in existence on July 1, 1982 and the sum of
                  the Defined Contribution Plan Fraction and the Defined Benefit
                  Plan Fraction would otherwise exceed 1.0, the numerator of the
                  Defined Contribution Plan Fraction shall be reduced by an
                  amount equal to the product of (A) the excess of that sum over
                  1.0 and (B) the denominator of the Defined Contribution Plan
                  Fraction. The reduction under the preceding sentence shall be
                  computed on the basis of the fractions as of the later of
                  September 30, 1983 and the last day of the last Limitation
                  Year that began before January 1, 1983. The reduction shall
                  also be made if the sum of the fractions exceeds 1.0 because
                  of Annual Additions or accruals that were made before the
                  limitations of this Section became effective with respect to
                  any Qualified Plans of the Employer that were in a existence
                  on July 1, 1982. For purposes of the preceding sentence, a
                  Master or Prototype Plan with an opinion letter issued before
                  January 1, 1983 that was adopted by the Employer not later
                  than September 30, 1983 shall be deemed to have been in
                  existence on July 1, 1982.

                           If the Participant was a participant as of the first
                  day of the first Limitation Year beginning after 1986 in one
                  or more Qualified Defined Contribution Plans maintained by the
                  Employer that were in existence on May 6, 1986 and the sum of
                  the Defined Contribution Plan Fraction and the Defined Benefit
                  Plan Fraction would otherwise exceed 1.0, the numerator of the
                  Defined Contribution Plan Fraction shall be reduced by an
                  amount equal to the product of (A) the excess of the sum of
                  the fractions over 1.0 and (5) the denominator of the Defined
                  Contribution Plan Fraction. The reduction under the preceding
                  sentence shall be computed on the basis of the fractions as of
                  the end of the last Limitation Year beginning before 1987, and
                  disregarding any changes in the terms and conditions of the
                  Qualified Defined Contribution Plans made after May 5, 1986,
                  but using the Section 415 limitation applicable to the first
                  Limitation Year beginning after 1986.

                           (6)      Employer: The Employer that adopts this Plan
                                    --------
                  and all Related Employers, as modified by Sec ion 415(h) of
                  the Code.

                           (7)      Highest Average Compensation: The average
                                    ----------------------------
                  Compensation for the three consecutive Plan Years (or the
                  actual number of consecutive years of

                                       48

<PAGE>

                  employment for those Employees who are employed for less than
                  three consecutive Plan Years with the Employer) that produce
                  the highest average. In the case of a Participant who has
                  separated from Service, the Participant's Highest Average
                  Compensation will be automatically adjusted by multiplying
                  such compensation by the cost of living adjustment factor
                  prescribed by the Secretary of the Treasury under Code Section
                  415(d) in such manner as the Secretary of the Treasury shall
                  prescribe. The adjusted compensation amount will apply to
                  Limitation Years ending within the calendar year of the date
                  of the adjustment.

                           (8)      Individual Medical Account: An individual
                                    --------------------------
                  medical account as defined in Code Section 415 (1) (2).

                           (9)      Limitation Year: The calendar year, or the
                                    ---------------
                  12-consecutive-month period elected by the Employer in the
                  Participation Agreement. All Qualified Plans maintained by the
                  Employer must use the same Limitation Year. If the Limitation
                  Year is changed by amendment, the new Limitation Year shall
                  begin on a date within the Limitation Year in which the
                  amendment is made.

                           (10)     Master or Prototype Plan: A plan, the form
                                    ------------------------
                  of which is the subject of a favorable opinion letter from the
                  Internal Revenue Service.

                           (11)     Maximum Permissible Amount: The lesser of
                                    --------------------------
                  $90,000 or 100% of the Participant's Highest Average
                  Compensation, payable in the form of a single life annuity.
                  Effective on January 1, 1988, and each succeeding January 1,
                  the $90,000 limitation will be automatically adjusted under
                  Code Section 415(d) in such manner as the Secretary of the
                  Treasury shall prescribe. The new limitation shall apply to
                  Limitation Years ending within the calendar year of the date
                  of adjustment.

                           The Maximum Permissible Amount shall be reduced if
                  the Participant has less than 10 Years of Participation in the
                  Plan or less than 10 Years of Credited Service. If the
                  Participant has less than 10 Years of Participation in the
                  Plan, the $90,000 limit of the Maximum Permissible Amount
                  shall be multiplied by a fraction (A) the numerator of which
                  is the number of Years of Participation in the Plan (or part
                  thereof), and (B) the denominator of which is 10. To the
                  extent provided in regulations or in other guidance issued by
                  the Internal Revenue Service, the preceding sentence shall be
                  applied separately with respect to each change in the benefit
                  structure of the Plan. If the Participant has less than 10
                  Years of Credited Service, the 100% limit of the Maximum
                  Permissible Amount shall be multiplied by a fraction (A) the
                  numerator of which is the number of Years of Credited Service
                  (or part thereof), and (B) the denominator of which is 10. The
                  adjustments of this paragraph shall be applied in the
                  denominator of the Defined Benefit Plan Fraction based on
                  Years of Credited Service. For purposes of making such
                  adjustments for the Defined Benefit Plan Fraction, Years of
                  Credited Service shall include future years (or part thereof)
                  commencing before the Participant's Normal Retirement Age.
                  Such future years shall include the year that contains the
                  date the Participant reaches Normal Retirement Age only if it

                                       49

<PAGE>

                  can be reasonably anticipated that the Participant will
                  receive a Year of Credited Service for such year, or the year
                  in which the Participant terminates employment, if earlier.

                           The Maximum Permissible Amount assumes that the
                  Retirement Benefit becomes payable when the Participant
                  attains Social Security Retirement Age ("SSR Age"). If the
                  Annual Benefit commences other than at SSR Age, the Maximum
                  Permissible Amount (as otherwise modified by the preceding
                  paragraph) shall be adjusted as follows:

                                    (A)      If the Annual Benefit begins before
                           attainment of SSR Age but on or after attainment of
                           age 62, the $90,000 limit as reduced in the preceding
                           paragraph, if necessary, shall be further reduced.
                           For Participants whose SSR Age is age 65, the
                           reduction is 5/9 of 1% for each month that the person
                           is less than age 65 when the Annual Benefit begins.
                           For Participants whose SSR Age is greater than age
                           65, the reduction is 5/9 of 1% for each of the first
                           36 months and 5/12 of 1% for each additional month
                           (up to 24 months) that the person is less than SSR
                           Age when the Annual Benefit begins.

                                    (B)      If the Annual Benefit begins before
                           age 62, the $90,000 limit shall be further reduced to
                           the actuarial equivalent of the maximum Annual
                           Benefit payable at age 62 (determined under
                           subparagraph (A)). The Annual Benefit beginning prior
                           to age 62 shall be determined as the lesser of the
                           equivalent Annual Benefit computed using the interest
                           rate and mortality table (or other tabular factor)
                           equivalent for early retirement benefits, and the
                           equivalent Annual Benefit computed using a 5%
                           interest rate and the applicable mortality table as
                           defined in Section 9.5. Any decrease in the $90,000
                           limit determined in accordance with this paragraph
                           (B) shall not reflect the mortality decrement to the
                           extent that benefits will not be forfeited upon the
                           death of the Participant. If any benefits are
                           forfeited upon death, the full mortality decrement is
                           taken into account.

                                    (C)      If the Annual Benefit begins after
                           attainment of SSR Age, the $90,000 limit shall be
                           increased to the actuarial equivalent of the maximum
                           Annual Benefit payable at SSR Age determined as the
                           lesser of the equivalent Annual Benefit computed
                           using the interest rate and mortality table (or other
                           tabular factor) specified in the Plan for purposes of
                           determining actuarial equivalent for delayed
                           retirement benefits, and the equivalent Annual
                           Benefit computed using a 5% interest rate assumption
                           and the applicable mortality table as defined in
                           Section 9.5. For these purposes, mortality between a
                           Participant's SSR Age and the age at which benefits
                           commence must be ignored.

                           Notwithstanding the above, if the Participant was a
                  participant in a Qualified Plan in existence on July 1, 1982,
                  the Maximum Permissible Amount

                                       50

<PAGE>

                  shall not be less than the Participant's 1983 Current Accrued
                  Benefit. In addition, if the Participant was a participant in
                  a Qualified Plan in existence on May 6, 1986, the Maximum
                  Permissible Amount shall not be less than the Participant's
                  1987 Current Accrued Benefit.

                           (12)     1983 Current Accrued Benefit: A
                                    ----------------------------
                  Participant's Annual Benefit (including optional benefit
                  forms) accrued as of the later of the end of the last
                  Limitation Year beginning before January 1, 1983, or September
                  30, 1983, but determined without regard to changes in the
                  particular plan or cost-of-living increases occurring after
                  July 1, 1982.

                           (13)     1987 Current Accrued Benefit: A
                                    ----------------------------
                  Participant's accrued benefit under the Employer Plan
                  (including optional benefit forms), determined as if the
                  Participant had separated from service as of the close of the
                  last Limitation Year beginning before January 1, 1987, when
                  expressed as an annual benefit within the meaning of Code
                  Section 415(b)(2), but determined without regard to changes in
                  the particular plan or cost-of-living increases occurring
                  after May 5, 1986.

                           (14)     Projected Annual Benefit: The Annual Benefit
                                    ------------------------
                  to which the Participant would be entitled under the terms of
                  a Qualified Plan of Employer assuming that:

                                    (A)      The Participant will continue
                           employment until normal retirement age under the
                           Qualified Plan (or current age, if later), and

                                    (B)      The Participant's Compensation for
                           the current Limitation Year and all other relevant
                           factors used to determine benefits under the
                           Qualified Plan will remain constant for all future
                           Limitation Years.

                           (15)     RPA '94 Old Law Benefit: The Participant's
                                    -----------------------
                  Annual Benefit under the terms of the Plan as of the first day
                  of the Plan Year specified in the Participation Agreement as
                  of which the provisions of Section 9.5 relating to the
                  applicable interest rate shall apply to distributions or, if
                  earlier, the first day as of which Code Section 417(e)(3), as
                  amended by the Uruguay Round Agreements Act, applies to the
                  Plan (the "RPA '94 freeze date"), for the Annuity Starting
                  Date and optional form and taking into account the limitation
                  of Code Section 415, as in effect on December 7, 1994,
                  including the participation requirements under Code Section
                  415(b)(5). In determining the amount of a Participant's RPA
                  '94 Old Law Benefit, the following shall be disregarded:

                                    (A)      any Plan amendment increasing
                           benefits adopted after the RPA '94 freeze date; and

                                    (B)      any cost of living adjustments that
                           become effective after such date.

                           A Participant's RPA '94 Old Law Benefit is not
                  increased after the RPA '94 freeze date, but if the
                  limitations of Code Section 415, as in effect on

                                       51

<PAGE>

                  December 7, 1994, are less than the limitations that were
                  applied to determine the Participant's RPA '94 Old Law Benefit
                  on the RPA '94 freeze date, then the Participant's RPA '94 Old
                  Law Benefit will be reduced in accordance with such reduced
                  limitation. If, at any date after the RPA '94 freeze date, the
                  Participant's total plan benefit, before the application of
                  Code Section 415, is less than the Participant's RPA '94 Old
                  Law Benefit, the RAP '94 Old Law Benefit will be reduced to
                  the Participant's total plan benefit.

                           Unless a different group of employees is elected in
                  the Participation Agreement as described in Section 11.2(c),
                  for all current and former Participants who have an accrued
                  benefit under the Employer Plan immediately before the first
                  Limitation Year beginning in 2000, if the RPA '94 Old Law
                  Benefit was reduced during the period between the RPA '94
                  freeze date and the first day of the first Limitation Year
                  beginning on or after January 1, 2000 because of annual
                  additions credited to a Participant's account in an existing
                  Qualified Defined Contribution Plan, the RPA '94 Old Law
                  Benefit may increase to the RPA '94 freeze date level as of
                  the first day of the first Limitation Year beginning on or
                  after January 1, 2000. For purposes of the preceding sentence,
                  if the Employer elects in the Participation Agreement that
                  Code Section 415(e) shall continue to apply for any Limitation
                  Year beginning on or after January 1, 2000, "the first day of
                  the first Limitation Year for which Code Section 415(e) no
                  longer applies" shall be substituted for "the first day of the
                  first Limitation Year beginning on or after January 1, 2000".

                           The use of a different interest rate and mortality
                  table may not increase a Participant's RPA '94 Old Law Benefit
                  to an amount greater than such benefit as of the RPA '94
                  freeze date.

                           If the Plan was adopted and in effect before December
                  8, 1994, determinations under Code Section 415(b)(2)(E) that
                  are made before the date that is the earlier of

                                    (A)      the later of the date a plan
                           amendment applying the amendments made by Sections
                           11.2(d)(2) and paragraphs (B) and (C) of Section
                           11.2(d)(11) is adopted or made effective, and

                                    (B)      the first day of the first
                           Limitation Year beginning after December 31, 1999,

                  shall be made with respect to a Participant's RPA '94 Old Law
                  Benefit on the basis of Code Section 415(b)(2)(E) as in effect
                  on December 7, 1994 and the provisions of the Plan as in
                  effect on December 7, 1994, but only if such provisions of the
                  Plan meet the requirements of Code Section 415(b)(2)(E) as so
                  in effect.

                                       52

<PAGE>

                           (16)     RPA '94 Final Implementation Date. The first
                                    ---------------------------------
                  day of the first Limitation Year beginning on or after January
                  1, 2000, unless an earlier date is specified in the
                  Participation Agreement.

                           (17)     Simplified Employee Pension: A simplified
                                    ---------------------------
                  employee pension as defined in Code Section 408(k).

                           (18)     Social Security Retirement Age: Age 65 in
                                    ------------------------------
                  the case of a Participant attaining age 62 before January 1,
                  2000 (i.e., born before January 1, 1938); age 66 for a
                  Participant attaining age 62 after December 31, 1999 and
                  before January 1, 2017 (i.e., born after December 31, 1937 but
                  before January 1, 1955); and age 67 for a Participant
                  attaining age 62 after December 31, 2016 (i.e., born after
                  December 31, 1954).

                           (19)     Welfare Benefit Fund: A welfare benefit fund
                                    --------------------
                  as defined in Code Section 419(e) under which amounts
                  attributable to post-retirement medical benefits are allocated
                  to separate accounts of key employees (as defined in Code
                  Section 419A(d)(3)).

                           (20)     Year of Participation: For purposes of this
                                    ---------------------
                  Section, a Participant shall be credited with a Year of
                  Participation (computed to fractional parts of a year) for
                  each Plan Year for which the following conditions are met: (i)
                  the Participant is credited with at least 1,000 Hours of
                  Service, and (ii) the Participant is included as a Participant
                  under the eligibility provisions of the Plan for at least one
                  day of the Plan Year. If these two conditions are met, the
                  Participant shall be credited with a Year of Participation. A
                  Participant who is permanently and totally disabled within the
                  meaning of Code Section 415(c)(3)(C)(i) for a Plan Year shall
                  receive a Year of Participation with respect to that period.
                  In addition, for a Participant to receive a Year of
                  Participation (or part thereof) for a Plan Year, the Plan must
                  be established no later than the last day of such Plan Year.
                  In no event will more than one Year of Participation be
                  credited for any 12-month period.

                  (e)      In the case of Paired Plans, and notwithstanding any
         other provision to the contrary, no Participant shall accrue an Annual
         Benefit in excess of the adjusted Maximum Permissible Amount. For
         purposes of this provision, the adjusted Maximum Permissible Amount is
         the Maximum Permissible Amount defined in subsection (d)(7) or, for
         Limitation Years beginning before January 1, 2000, if less, the Code
         Section 415(e) aggregate limitation. For purposes of this Section, the
         Code Section 415(e) aggregate limitation is the product of (i) one
         minus the Defined Contribution Plan Fraction; and (ii) the lesser of
         100% of the adjusted dollar limitation or 140% of the Participant's
         Highest Average Compensation.

                  (f)      For Participants with RPA '94 Old-Law Benefits, for
         purposes of determining whether a Participant's benefit exceeds the
         limitations of this Section after the RPA '94 freeze date, the Employer
         has elected in the Participation Agreement one of the following three
         methods to be used.

                                       53

<PAGE>

                           (1)      Method One. Equivalent Annual Benefits are
                                    ----------
                  determined separately with respect to the Participant's RPA
                  '94 Old-Law Benefit, and the portion of the Participant's
                  total plan benefit that exceeds the RPA '94 Old-Law Benefit. A
                  Participant's total Annual Benefit is the sum of these two
                  Annual Benefits and cannot exceed the Maximum Permissible
                  Amount applicable to the Participant.

                           If the determination is being made before the RPA '94
                  Final Implementation Date, where a Participant's benefit must
                  be adjusted to an actuarilly equivalent Annual Benefit, the
                  Annual Benefit equivalent to the RPA '94 Old-Law Benefit is
                  calculated suing an interest rate equal to the greater of the
                  plan interest rate or 5 percent and the plan mortality table,
                  as provided under Code Section 415(b)(2)(E) as in effect on
                  December 7, 1994, and under the plan terms as of December 7,
                  1994. The Annual Benefit equivalent to the portion of the
                  Participant's total plan benefit that exceeds the RPA '94
                  Old-Law Benefit is calculated as described in Section
                  11.2(d)(2). For a determination made after the RPA '94 freeze
                  date and before the RPA '94 Final Implementation Date, where
                  the $90,000 limit is adjusted for commencement of benefits
                  prior to age 62, such adjustments are made in accordance with
                  subparagraph (B) of the third paragraph of Section
                  11.2(d)(11); adjustments for commencement of benefits after
                  Social Security Retirement Age are made in accordance with
                  subparagraph (C) of the third paragraph of 11.2(d)(11).

                           If the determination is being made on or after the
                  RPA '94 Final Implementation Date, where a Participant's
                  benefit must be adjusted to an actuarially equivalent Annual
                  Benefit, the Annual Benefit equivalent to the Participant's
                  RPA '94 Old-Law Benefit is calculated using an interest rate
                  equal to the greater of the interest rate specified in Section
                  11.2(d)(2) or 5 percent, and the mortality table specified in
                  Section 11.2(d)(2). The Annual Benefit equivalent to the
                  portion of the Participant's total plan benefit that exceeds
                  the RPA '94 Old-Law Benefit is calculated as described in
                  Section 11.2(d)(2). For a determination on or after the RPA
                  '94 Final Implementation Date, where the $90,000 limit is
                  adjusted for commencement of benefits prior to age 62, such
                  adjustments are made in accordance with subparagraph (B) of
                  the third paragraph of Section 11.2(d)(11); adjustments for
                  commencement of benefits after Social Security Retirement Age
                  are made in accordance with subparagraph (C) of the third
                  paragraph of Section 11.2(d)(11).

                           (2)      Method Two. A Participant's total Annual
                                    ----------
                  Benefit under the Employer Plan is determined, and this
                  benefit must not exceed the Maximum Permissible Amount
                  applicable to the Participant. Where a Participant's benefit
                  must be adjusted to an actuarially equivalent Annual Benefit,
                  an Annual Benefit equivalent to the Participant's total
                  benefit is calculated as described in section 11.2(d)(2). In
                  any event, the Participant will receive no less than the
                  Participant's RPA '94 Old-Law Benefit.

                                       54

<PAGE>

                           (3)      Method Three. A Participant's benefit is
                                    ------------
                  limited only to the extent needed to satisfy either the first
                  or second method described above.

         Under all of the methods above, a Participant will receive no less than
         the Participant's RPA '94 Old-Law Benefit. For purposes of determining
         that a Participant receives no less than the Participant's RPA '94
         Old-Law Benefit, the limitation applicable to the Participant's RPA '94
         Old-Law Benefit (old-law limitation) is determined, and the Participant
         may receive the RPA '94 Old-Law Benefit to the extent it does not
         exceed such old-law limitation. Before the RPA '94 Final Implementation
         Date, adjustments to the old-law limitation for commencement of
         benefits prior to age 62 are calculated using an interest rate equal to
         the greater of the plan interest rate or 5 percent and the plan
         mortality table, as provided under Code Section 415(b)(2)(E) as in
         effect on December 7, 1994, and under the plan terms as of December 7,
         1994; adjustments to the old-law limitation for commencement of
         benefits after Social Security Retirement Age are calculated using an
         interest rate equal to the lesser of the plan interest rate or 5
         percent and the plan mortality table, as provided under Code Section
         415(b)(2)(E) as in effect on December 7, 1994, and under the plan terms
         as of December 7, 1994. On or after the RPA '94 Final Implementation
         Date, adjustments to the old-law limitation for commencement of
         benefits prior to age 62 are calculated using an interest rate equal to
         the greater of the plan interest rate or 5 percent, and the plan
         mortality table, using the interest rate and mortality table included
         in the Employer Plan as of the date of determination; adjustments to
         the old-law limitation for commencement of benefits after Social
         Security Retirement Age are calculated using an interest rate equal to
         the lesser of the plan interest rate or 5 percent and the plan
         mortality table, using the interest rate and mortality table included
         in the Employer Plan as of the date of determination. (However, in no
         event may a Participant's Old-Law Benefit exceed the Participant's
         Old-Law Benefit as of the RPA '94 freeze date.)

         11.3     Benefit Formula and Special Rules for Integrated Plans. If the
                  ------------------------------------------------------
Employer adopts the Plan (or amends its previous adoption of the Plan) by
completing an integrated Participation Agreement, this Section shall apply. This
Section shall apply with respect to Plan Years, and to benefits attributable to
Plan Years, beginning after December 31, 1988.

                  (a)      Available Benefit Formulas. The Employer may under
                           --------------------------
         Section 5.2 select one of the following two benefit formulas in the
         Participation Agreement:

                           (1)      Nonintegrated Formula (in Participation
                                    ---------------------
                  Agreement 001 or 003):

                           a percentage (selected by the Employer in the
                  Participation Agreement) of Average Annual Compensation
                  reduced pro-rata for each Year of Credited Service less than
                  25 years.

                                       55

<PAGE>

                           (2)      Integrated Formula (in Participation
                                    ------------------
                  Agreement 002 or 004):

                           The "Base Benefit Percentage": a percentage (selected
                  by the Employer in the Participation Agreement) of Average
                  Annual Compensation up to the Integration Level plus

                           the "Excess Benefit Percentage": a percentage
                  (selected by the in the Participating Agreement (not to exceed
                  the Base Benefit Percentage by more than the Maximum Excess
                  Allowance) of Average Annual Compensation in excess of the
                  Integration Level,

                           reduced pro-rata for each year of Credited Service
                  less than 25 years.

         The Employer shall, in completing the Participation Agreement, complete
         the blanks in the appropriate benefit formula in accordance with the
         provisions of this Section.

                  (b)      Special Rules Applicable to Integrated Formula. For
                           ----------------------------------------------
         purposes of calculating the integrated formula in subsection (a)(2),
         the following special rules shall apply:

                           (1)      The "Maximum Excess Allowance" is the lesser
                  of (A) the Base Benefit Percentage or (B) the applicable
                  factor under subsection (c), multiplied by 35.

                           (2)      If a Participant begins receiving benefits
                  at an age other than Normal Retirement Age, the Participant's
                  benefit shall be limited in accordance with subsection (f).

                           (3)      If a Participant is projected to have earned
                  less than 35 Years of Credited Service under the Employer Plan
                  as of the end of the Plan Year in which he or she attains
                  Normal Retirement Age (or current age, if later), the Base
                  Benefit Percentage and the Excess Benefit Percentage shall be
                  reduced by multiplying them by the following fraction: the
                  number of Years of Credited Service that the Participant is
                  projected to have earned under the Employer Plan as of the end
                  of the Plan Year in which he or she attains Normal Retirement
                  Age (or current age, if later), divided by 35.

                           (4)      If a Participant has earned a year of
                  credited service in one or more other Qualified Plans or
                  simplified employee pensions maintained by the Employer
                  ("Other Plans"), and if the number of the Participant's
                  "cumulative disparity years" exceeds 35, the Participant's
                  Retirement Benefit shall be further adjusted as provided in
                  this paragraph (4). A Participant's "cumulative disparity
                  years" consist of the sum of (i) the total Years of Credited
                  Service that he or she is projected to have earned under the
                  Employer Plan by the end of the Plan Year containing his or
                  her Normal Retirement Age, and subsequent Years of Credited
                  Service, if any (the total not to exceed 35), and (ii) the
                  number of years during which the Participant earned a year of
                  credited service under Other Plans (other

                                       56

<PAGE>

                  than years counted in (i), and not including any years of
                  credited service that he or she earned under such Other Plans
                  after having earned 35 years of Credited Service under the
                  Employer Plan). For purposes of determining the Participant's
                  cumulative disparity limit, all years ending in the same
                  calendar year are treated as the same year.

                           If this paragraph (4) (and hence the cumulative
                  disparity limit) applies, the Participant's Retirement Benefit
                  shall be increased as follows:

                                    (A)      Subtract the Participant's Base
                           Benefit Percentage from his or her Excess Benefit
                           Percentage (after modification in accordance with the
                           preceding paragraphs of this subsection);

                                    (B)      Divide the result in step (A) by
                           the Participant's Years of Credited Service projected
                           to the later of Normal Retirement Age or current age
                           (but not to exceed 35 such years);

                                    (C)      Multiply the result in step (B) by
                           the number of years by which the Participant's
                           cumulative disparity years exceed 35; and

                                    (D)      Add the result in step (C) to the
                           Participant's Base Benefit Percentage determined
                           before this cumulative disparity adjustment.

                           For any Plan Year as to which the Employer Plan
                  benefits a Participant who also benefits under any Other Plan
                  that provides for permitted disparity (or that imputes
                  disparity), each Participant's Retirement Benefit shall equal
                  the Base Benefit Percentage multiplied by the Participant's
                  Average Annual Compensation. For any Participant projected to
                  have earned less than 35 Years of Credited Service as of the
                  end of the Plan Year in which he or she will attain Normal
                  Retirement Age (or current age, if later), the percentage in
                  the preceding sentence shall be multiplied by the following
                  fraction (not to exceed 1.0): such projected Years of Credited
                  Service divided by 35. If this paragraph applies, the Employer
                  Plan shall have a "fresh-start date" (under Section 5.8) on
                  the last day of the Plan Year preceding the Plan Year in which
                  this paragraph first applies. In addition, if in any
                  subsequent Plan Year the Employer Plan no longer benefits any
                  Participant who also benefits under any Other Plan that
                  provides for permitted disparity (or that imputes disparity),
                  the Employer Plan shall have a "fresh-start date" (under
                  Section 5.8) on the last day of the Plan Year preceding the
                  Plan Year in which this paragraph no longer applies. For
                  purposes of determining the Participant's cumulative disparity
                  limit, all years ending in the same calendar year are treated
                  as the same year.

                  (c)      Applicable Factor for Integrated Formula. The
                           ----------------------------------------
         applicable factor is the factor derived from Table I below, based on
         the Normal Retirement Age (determined without regard to any
         years-of-participation requirement, if applicable under the
         Participation Agreement) and on the Normal Form of Annuity (as
         specified by the Employer in the Participation Agreement).

                                       57

<PAGE>

                                     Table I

<TABLE>
<CAPTION>
----------------------------------------------------------------------------------------------------------------------
    Normal Form             Life              Life and           Life and            Life and           Life and
    of Annuity:            Annuity         5-year certain     10-year certain    15-year certain     20-year certain
----------------------------------------------------------------------------------------------------------------------
     Adjustment             1.00                0.97               0.91                0.84               0.78
      Factor:
----------------------------------------------------------------------------------------------------------------------
       Normal
     Retirement
        Age
       ------

<S>                         <C>                <C>                 <C>                <C>                 <C>
         65                 0.650              0.631               0.592              0.546               0.507
         64                 0.607              0.589               0.552              0.510               0.473
         63                 0.563              0.546               0.512              0.473               0.439
         62                 0.520              0.504               0.473              0.437               0.406
         61                 0.477              0.463               0.434              0.401               0.372
         60                 0.433              0.420               0.394              0.364               0.338
         59                 0.412              0.400               0.375              0.346               0.321
         58                 0.390              0.378               0.355              0.328               0.304
         57                 0.368              0.357               0.335              0.309               0.287
         56                 0.347              0.337               0.316              0.291               0.271
         55                 0.325              0.315               0.296              0.273               0.254
</TABLE>

                  (d)      Integration Level for Integrated Formula. The
                           ----------------------------------------
         Integration Level for each Plan Year for each Participant shall be an
         amount equal to one of the following, as specified by the Employer in
         the Participation Agreement:

                           (1)      The Participant's Covered Compensation for
                  the Plan Year.

                           (2)      The greater of $10,000 or 50% of the Covered
                  Compensation of a person who attains Social Security
                  Retirement Age during the calendar year in which the Plan Year
                  begins.

                  (e)      Additional Definitions Applicable to this Section.
                           -------------------------------------------------

                           (1)      Base Benefit Percentage: The rate, expressed
                                    -----------------------
                  as a percentage of Compensation, at which Employer-derived
                  benefits are accrued with respect to Compensation of
                  Participants at or below the Integration Level for the Plan
                  Year, in accordance with the benefit formula set forth in
                  Section 11.3(a)(2).

                           (2)      Year of Credited Service: Each year with the
                                    ------------------------
                  Employer with respect to which benefits are treated as
                  accruing on behalf of the Participant for such year in
                  accordance with the corresponding definition of Year of
                  Credited Service in Article II.

                           (3)      Excess Benefit Percentage: The rate,
                                    -------------------------
                  expressed as a percentage of Compensation, at which
                  Employer-derived benefits areaccrued with respect to

                                       58

<PAGE>

                  Compensation of Participants above the Integration Level for
                  the Plan Year, in accordance with the benefit formula set
                  forth in Section 11.3(a)(2).

                           (4)      Covered Compensation: With respect to a
                                    --------------------
                  Participant for a particular Plan Year, the average (without
                  indexing) of the Taxable Wage Bases in effect for each
                  calendar year during the 35-year period ending with the last
                  day of the calendar year in which the Participant attains (or
                  will attain) Social Security Retirement Age. No increase in
                  Covered Compensation shall decrease a Participant's Accrued
                  Benefit under the Plan.

                           In determining a Participant's Covered Compensation
                  for a Plan Year, the Taxable Wage Base in effect for the
                  current Plan Year and any subsequent Plan Year will be assumed
                  to be the same as the Taxable Wage Base in effect as of the
                  beginning of the Plan Year for which the determination is
                  being made. Covered Compensation will be determined based on
                  the year designated by the Employer in the Participation
                  Agreement. A Participant's Covered Compensation for a Plan
                  Year before the 35-year period is the Taxable Wage Base in
                  effect as of the beginning of the Plan Year. A Participant's
                  Covered Compensation for a Plan Year after the 35-year period
                  is the Participant's Covered Compensation for the Plan Year
                  during which the 35-year period ends.

                           (5)      Taxable Wage Base: The contribution and
                                    -----------------
                  benefit base in effect under Section 230 of the Social
                  Security Act at the beginning of the Plan Year.

                  (f)      Adjustments for Benefits Beginning Other Than at
                           ------------------------------------------------
         Normal Retirement Age. If a Participant's benefits commence other than
         ---------------------
         at Normal Retirement Age, the Participant's Accrued Benefit shall be
         multiplied by the following fraction: the annual factor corresponding
         to the age at which benefits commence and to the Normal Form of
         Annuity, divided by the annual factor corresponding to the
         Participant's Normal Retirement Age and to the Normal Form of Annuity.
         If benefits commence in a form other than the Normal Form of Annuity,
         the product in the preceding sentence shall be adjusted to its
         Actuarial Equivalent.

         If the Employer Plan has had a "fresh start" under Section 5.8, the
limitations in the preceding paragraph shall be applied only to the
Participant's accruals for Plan Years for which the Employer Plan provides for
the disparity permitted under Code Section 401(l). All benefit accruals for Plan
Years for which the Employer Plan does not provide for permitted disparity shall
be adjusted to its Actuarial Equivalent.

         The annual factor is the factor derived from Table II below, based on
the Employer Plan's Normal Retirement Age and on the Plan's Normal Form of
Annuity.

         If benefit payments commence at or after age 55, at or before age 70,
and in a month other than the month in which the Participant attains the age
specified in Table II, the annual factor shall be determined by straight line
interpolation of Table II.

                                       59

<PAGE>

         If benefit payments commence before the first day of the month in which
the Participant attains age 55, the annual factor shall be the Actuarial
Equivalent of the annual factor contained in Table II for a benefit commencing
in the month in which the Participant attains age 55.

         If benefit payments begin after the first day of the month in which the
Participant attains age 70, the annual factor shall be the Actuarial Equivalent
of the annual factor contained in Table II for a benefit commencing in the month
in which the Participant attains age 70.

         An unreduced Disability Retirement Benefit, other than a "qualified"
Disability Retirement Benefit, commencing before Normal Retirement Age shall be
treated as a benefit subject to the limitations of this subsection. A Disability
Retirement Benefit is "qualified" only if it (1) is payable under the Plan
solely on account of Participant's disability as determined by the Social
Security Administration, (2) terminates no later than the Participant's Normal
Retirement Age, (3) is not in excess of the benefit amount that would be payable
if the Participant had separated from service at Normal Retirement Age, and (4)
upon attainment of Early or Normal Retirement Age, the Participant receives a
benefit that satisfies the accrual and vesting rules of Code Section 411 (and
the corresponding Income Tax Regulations) without taking into account the
Disability Retirement Benefit payments made up to that date.

                                    Table II

<TABLE>
<CAPTION>
----------------------------------------------------------------------------------------------------------------------
    Normal Form             Life              Life and           Life and            Life and           Life and
    of Annuity:            Annuity         5-year certain     10-year certain    15-year certain     20-year certain
----------------------------------------------------------------------------------------------------------------------
     Adjustment             1.00                0.97               0.91                0.84               0.78
      Factor:
----------------------------------------------------------------------------------------------------------------------
    Age at which
      benefits
      --------
      commence
      --------

<S>                         <C>                <C>                 <C>                <C>                 <C>
         70                 1.048              1.017               0.954              0.880               0.817
         69                 0.950              0.922               0.865              0.798               0.741
         68                 0.863              0.837               0.785              0.725               0.673
         67                 0.784              0.760               0.713              0.659               0.612
         66                 0.714              0.693               0.650              0.600               0.557
         65                 0.650              0.631               0.592              0.546               0.507
         64                 0.607              0.589               0.552              0.510               0.473
         63                 0.563              0.546               0.512              0.473               0.439
         62                 0.520              0.504               0.473              0.437               0.406
         61                 0.477              0.463               0.434              0.401               0.372
         60                 0.433              0.420               0.394              0.364               0.338
         59                 0.412              0.400               0.375              0.346               0.321
         58                 0.390              0.378               0.355              0.328               0.304
         57                 0.368              0.357               0.335              0.309               0.287
         56                 0.347              0.337               0.316              0.291               0.271
         55                 0.325              0.315               0.296              0.273               0.254
</TABLE>

                                       60

<PAGE>

                                   ARTICLE XII
                                   -----------

                           PLAN FUNDING AND INVESTMENT
                           ---------------------------

         12.1     Contributions. Participants are neither required nor permitted
                  -------------
to contribute to the Trust Fund. All Contributions to the Trust Fund for the
Employer Plan shall be made by the Employer. The Employer shall establish a
funding policy for the Employer Plan and shall make contributions at least
sufficient to meet the minimum requirements of the Code and of ERISA. Any funds
arising from forfeitures from any source shall be used to decrease future
Employer contributions under the Employer Plan and shall not be used to increase
the benefits that any Participant would otherwise receive under the Employer
Plan.

         12.2     Repayment of Certain Contributions. Except as otherwise
                  ----------------------------------
provided below and in Section 14.2, assets of the Trust Fund attributable to the
Employer Plan shall not be used for any purpose other than for the exclusive
benefit of Participants and their Beneficiaries, and no assets of the Trust Fund
shall at any time revert or be repaid to the Employer, except as follows:

                  (a)      If the Commissioner of Internal Revenue determines
         that the Employer Plan is not initially qualified under the Code, each
         contribution made incident to the initial qualification by the Employer
         must be returned to the Employer within one year after the date as of
         which the initial qualification is denied, but only if the application
         for qualification is made by the time prescribed by law for filing the
         Employer's Federal income tax return for the taxable year in which the
         Employer Plan is adopted, or such later date as the Secretary of the
         Treasury may prescribe.

                  (b)      If any contribution by the Employer is conditioned on
         its deductibility under Section 404 of the Code and all or part of the
         contribution is not deductible, the portion that is not deductible may
         be returned to the Employer within one year after it is determined not
         to be deductible.

                  (c)      If a contribution is made by the Employer under a
         mistake of fact, the portion of the contribution resulting from the
         mistake of fact may be returned to the Employer within one year after
         the date of payment.

         The Employer shall direct the Trustee to make a repayment under this
Section.

         12.3     Investment of Trust Fund. All contributions with respect to
                  ------------------------
the Employer Plan shall be invested by the Trustee in the Investment Options
designated by the Employer by Notice to the Trustee. The Investment Options
shall be valued by the Insurer (before January 1, 1992) or by the Trustee (after
December 31, 1991) in accordance with the applicable provisions of the Trust,
including any group annuity contract entered into by the Trustee and, after
December 31, 1991, the Collective Trust.

         The Employer may elect to transfer all or any portion of the amount in
the Trust Fund attributable to the Employer Plan from one Investment Option to
another Investment Option to the extent that such transfers are permitted before
January 1, 1992 under the group annuity contract issued by the Insurer or after
December 31, 1991 under (i) the Collective Trust, (ii) the

                                       61

<PAGE>

Trust, (iii) any insurance contract in which Trust assets are invested, and (iv)
any contract(s) entered into between ABRA and State Street. Such a transfer
shall also be subject to restrictions set forth in the Trust and to rules
established by the Trustee. Such transfers shall be made by Notice to the
Trustee and shall become effective no later than the first Business Day on or
after the later of (i) the day on which Notice to the Trustee is received or
(ii) the date specified in such Notice.

                                  ARTICLE XIII
                                  ------------

                                   AMENDMENTS
                                   ----------

         13.1     Amendments by Employer. Subject to Section 13.3, the Employer
                  ----------------------
may amend the Employer Plan by executing a new Participation Agreement or by
attaching a statement to the Participation Agreement setting forth (a) the
method by which the Employer Plan will conform to code Section 415 or (b) the
method by which the Employer will avoid duplication of minimum contributions or
benefits required under Code Section 416. The Employer may also add certain
model amendments published by the Internal Revenue Service that specifically
provide that their adoption will not cause the Employer Plan to be treated as
individually designed.

         If the Employer makes any other amendments to the Employer Plan or
substitutes for the Trust another trust to implement the Employer Plan and
appoints trustees thereunder, the Employer Plan shall no longer be considered to
be a part of the Plan. In that case, no further Employer contributions may be
made to the Trust, and, subject to rules established by the Insurer (before
January 1, 1992) or the Trustee (after December 31, 1991), the Trustee shall
cause to be transferred to such other trust under such plan all assets under the
Employer Plan. Before the Trustee will approve any such transfer, the Employer
must furnish evidence, satisfactory to the Trustee, that a favorable
determination letter either has been or will be issued by the Internal Revenue
Service covering the plan as so amended (or that the transferee plan is a
standardized plan under an IRS-approved master or prototype retirement plan).
The Employer shall furnish the Trustee with a copy of any amendment to the
Employer Plan within 30 days after it is adopted.

         13.2     Amendments by ABRA. Subject to Section 13.3, ABRA may amend
                  ------------------
this Plan without the consent of the Employer, provided that ABRA shall not
change any of the elections made by any Employer in its Participation Agreement
unless such change is necessary for the Plan to continue to meet the
requirements for qualification under Code Section 401(a).

         13.3     Prohibited Amendments. An amendment of the Plan or of an
                  ---------------------
Employer Plan (including a change in the actuarial basis for determining option
or early retirement benefits) shall not fail to satisfy Section 4.2 and shall
not:

                  (a)      Reduce the Accrued Benefit of any Participant or
         reduce any vested right or interest to which any Participant or
         Beneficiary is then entitled under this Plan (except to the extent
         permitted under Code Section 412(c)(8));

                                       62

<PAGE>

                  (b)      Eliminate an optional form of benefit under Section
         9.4 with respect to Participants' Accrued Benefits as of the date of
         amendment;

                  (c)      Vest in the Employer any interest in any assets of
         the Trust;

                  (d)      Cause any assets of the Trust to be used for, or
         diverted to, purposes other than for the exclusive benefit of
         Participants and their Beneficiaries (except as otherwise provided in
         Sections 12.2 and 14.2); or

                  (e)      Change any of the rights, duties or powers of the
         Trustee without the Trustee's written consent.

         An amendment that has the effect of eliminating or reducing an early
retirement benefit or a retirement-type subsidy shall be treated as reducing
Accrued Benefits under subsection (a). In the case of a retirement-type subsidy,
the preceding sentence shall apply only with respect to a Participant who
satisfies (either before or after the amendment) the preamendment conditions for
the subsidy. In general, a retirement-type subsidy is a subsidy that continues
after retirement, but does not include a qualified disability benefit, a medical
benefit, a Social Security supplement or a death benefit (including life
insurance).

                                   ARTICLE XIV
                                   -----------

                                PLAN TERMINATION
                                ----------------

         14.1     Termination by Employer. The Employer may terminate the
                  -----------------------
Employer Plan by filing with the Trustee an instrument in writing executed by
the Employer. The Employer Plan shall also terminate upon the merger,
liquidation or dissolution of the Employer, the death of the Employer if the
Employer is a sole practitioner (provided that the person designated by executor
or administrator of the estate of the deceased Employer shall be treated as the
Employer for the purpose of terminating the Employer Plan), the sale of all or
substantially all of the Employer's assets, or a judicial declaration that the
Employer is insolvent or bankrupt. However, in any such event arrangements may
be made for the Employer Plan to be continued by any successor to the Employer.

         14.2     Distribution of Accrued Benefits. Upon termination or partial
                  --------------------------------
termination of the Employer Plan, the right of each affected Participant to his
or her Accrued Benefit at such time shall be fully vested and nonforfeitable.
The Trustee shall distribute to each Participant under the Employer Plan his or
her Accrued Benefit as soon as administratively feasible after the termination.
The Trustee may deal directly with the Participant in all matters relating to
his or her benefits. If any assets remain after satisfaction of all liabilities
for benefits, any surplus in the Trust with respect to the Employer Plan shall
be returned to the Employer unless the Employer formally resolves that the
actuarial excess shall be distributed to the Participants. If such actuarial
excess is distributed to the Participants, each Participant shall receive a
portion in the ratio that the present value of his or her Accrued Benefit bears
to the total of the present value of the Accrued Benefits of all Participants,
subject to the limitations of Code Section 415. In no event, however, shall any
amount be allocated to a Participant under this Section that

                                       63

<PAGE>

would cause the Employer Plan to fail to meet the integration requirements of
Revenue Ruling 71-446 or the limitations of Section 11.3.

                                   ARTICLE XV
                                   ----------

                     PRESERVATION OF PARTICIPANTS' BENEFITS
                     --------------------------------------

         15.1     Plan Merger, Consolidation or Transfer. No merger or
                  --------------------------------------
consolidation of an Employer Plan with, or transfer of Employer Plan assets or
liabilities to, any other plan shall occur unless each Participant would (if
such successor plan then terminated) receive a benefit immediately after the
merger, consolidation, or transfer that is equal to or greater than the benefit
he or she would have been entitled to receive immediately before the merger,
consolidation, or transfer (if the Employer Plan had then terminated). In the
event of a merger, consolidation, or transfer, the Trustee may transfer assets
of the Employer Plan to the trustees or funding agent of the successor plan and
shall direct such trustees or agent as to the amounts to be credited to the
respective accounts, if applicable, of Participants participating in the
successor plan. Alternatively, if the Trust is used to fund such successor plan,
the Trustee shall continue to hold such assets for the benefit of such
Participants in accordance with the terms of the successor plan.

         15.2     Trustee-to-Trustee Transfer. If an Employee who becomes a
                  ---------------------------
Participant has an accrued benefit under a Qualified Plan in which he or she
previously participated, the Trustee, upon request of the Participant (or upon
the request of the Employer, provided the Qualified Plan in which the
Participant previously participated is a plan of such Employer) and with the
consent of both the Employer and the employer under such other Qualified Plan,
may accept amounts accrued by the Participant under such other Qualified Plan
for credit to the Participant's Prior Plan Account under this Plan (provided
that the Trustee is assured of the tax-qualified status of the transferor plan).
The portion of the transferred amounts that are attributable to employer
contributions under such other Qualified Plan shall be credited to the
Participant's Prior Plan Account. The portion of the transferred amounts that
are attributable to contributions (whether or not elective ) under a cash or
deferred arrangement pursuant to Code Section 401(k), or to qualified voluntary
employer contributions, shall also be credited to the Participant's Prior Plan
Account. The portion of the transferred amounts that are attributable to
employee after-tax contributions under such other Qualified Plan shall not be
accepted by the Trustee. The Participant shall be fully vested with respect to
his or her Prior Plan Account, and shall be entitled to direct the investment of
his or her Prior Plan Account as provided in Section 15.5. The Plan
Administrator shall determine the conditions under which each transfer under
this Section is to be made and shall convey this determination to the Trustee by
Notice to the Trustee.

         15.3     Transfer of Employee Accrued Benefit to Another Plan. If a
                  ----------------------------------------------------
Participant terminates employment with the Employer and subsequently becomes a
participant in a Qualified Plan maintained by another employer, the Trustee,
upon request of the Participant and with the consent of both Employer and such
other employer, may transfer the Vested Portion of the lump-sum Actuarial
Equivalent of the Participant's Accrued Benefit to such other Qualified Plan in
the form a lump sum for credit to such Participant under the other Qualified
Plan, provided that the Participant is fully vested under the other Qualified
Plan with respect to the Vested Portion of his or her Accrued Benefit that is
transferred. Transfer to another Qualified Plan shall not be

                                       64

<PAGE>

permitted before the Participant's termination of employment with the Employer
and commencement of participation in the subsequent employer's Qualified Plan.
The Plan Administrator shall determine the conditions under which each such
transfer is to be made.

         15.4     Rollover from Another Plan. A Participant who has received a
                  --------------------------
qualified total distribution (as defined in Code Section 402(a)(5)(E)(i)) under
a Qualified Plan may roll over such distribution into this Plan for credit to a
Prior Plan Account established for him or her under the Plan. If the rollover is
permitted, it may be a direct rollover of the distribution to the Participant
within 60 days of its receipt or a rollover of the balance of an IRA (i.e.,
individual retirement account, individual retirement annuity or individual
retirement bond) in which such distribution was separately invested. In either
case the Participant shall be required to represent in writing that the rollover
satisfies the Code requirements for rollover contributions to Qualified Plans.
The Participant shall be fully vested with respect to his or her Prior Plan
Account, and shall be entitled to direct the investment of his or her Prior Plan
Account as provided in Section 15.5.

         15.5     Prior Plan Accounts. A Participant who has a Prior Plan
                  -------------------
Account under Section 15.2 or Section 15.4 shall be entitled to direct the
investment of the funds in his or her Prior Plan Account in the Investment
Options to the same extent as, and under the same rules applicable to, the
Employer under Section 12.3. A Participant shall receive the benefits
attributable to his or her Prior Plan Account in the manner specified in Article
IX and at the time specified in the Article governing the appropriate type of
Retirement Benefit. However, the Participant need not receive the amount in his
or her Prior Plan Account at the same time, nor in the same form, as his or her
Retirement Benefit.

                                   ARTICLE XVI
                                   -----------

                              DELEGATION OF POWERS
                              --------------------

         16.1     Delegation of Powers to ABRA and to Trustee. The Employer
                  -------------------------------------------
delegates to ABRA the power to settle all matters relating to the Trustee,
including the power to establish a trust or trusts and enter into a trust
agreement or agreements with the Trustee, remove the Trustee and to appoint a
successor trustee as provided in the Trust, the power to amend the Plan as
provided in Section 13.2, the power to interpret the provisions of the Plan, and
the power to adopt rules of procedure and regulations that are consistent with
the provisions of the Plan and that are deemed appropriate. The powers delegated
to ABRA shall be exercised through its Board of Directors or the officer,
committee or other person that the Board designates from time to time and shall
be exercised only when similarly exercised with respect to all Employers
similarly situated who have adopted the Plan. Notice to the Employer of any
action taken ABRA in accordance with the powers delegated to it may be given by
notice mailed to the Employer or in such other manner as ABRA deems appropriate.

         16.2     Delegation of Powers by Related Employers. Each Related
                  -----------------------------------------
Employer whose Employees are Participants in the Plan shall be deemed to have
designated the Employer as its agent with respect to the Plan and all relations
with ABRA and the Trustee under Section 16.1.

                                       65

<PAGE>

         16.3     Fees Charged Certain ABA Nonmembers. ABRA charges an annual
                  -----------------------------------
participation fee with respect to each sole practitioner, partner or shareholder
of the Employer who is a Participant for each year during which he or she is not
member of the American Bar Association but is a Participant in the Plan. The fee
shall be treated as an expense of the Trust. ABRA may change the amount of the
fee from time to time. However, any such change shall be made effective
prospectively only.

                                  ARTICLE XVII
                                  ------------

                                  MISCELLANEOUS
                                  -------------

         17.1     Governing Law. To the extent not superseded by Federal law,
                  -------------
the laws of the State of Illinois shall be controlling in all matters relating
to the Plan.

         17.2     Limitation of Participation Rights. The adoption and
                  ----------------------------------
maintenance of the Plan and the Trust by the Employer shall not be construed as
giving any Participant or other person any legal or equitable right against the
Employer or the Trustee, except as provided in the Plan or in the Trust or as
enlarging, modifying or affecting the tenure or terms of employment of any
Participant.

         17.3     Allocation of Responsibilities Among Fiduciaries. Each
                  ------------------------------------------------
Fiduciary shall have only those specified powers, duties, responsibilities and
obligations as are specifically allocated to it under the Plan. In general, the
Board of Directors of ABRA, in addition to having the powers described in
Section 16.1, shall have the sole authority to appoint and remove the Trustee
and to amend or terminate, in whole or in part, the Plan and the Trust.

         The Plan Administrator shall have the duties, with respect to the
Employer Plan, provided under Section 17.4. In addition, the Plan Administrator
shall have the sole responsibility for the administration of the Employer Plan,
which responsibility is specifically described in Section 17.4 and in the Trust.

         The Trustee shall have the sole responsibility for the administration
of the Trust, which before January 1, 1992 may be delegated in whole or in part
to the Insurer, and for the management of the assets under the Trust, which may
be delegated in whole or in part to one or more Investment Managers (as defined
in Section 3(38) of ERISA), which in turn may or may not be or include the
Insurer. The Trustee is responsible only for the Trust assets that the Trustee
manages. If the Trustee or ABRA appoints one or more Investment Mangers, the
Investment manager shall have the sole responsibility for management of the
Trust assets with respect to which it has been appointed. To the extent that
Trust assets are allocated to one or more separate accounts of an insurance
company, such insurer shall be the Investment Manager with respect to those
assets. However, by agreement with the Insurer for all periods ending before
January 1, 1992, one or more other persons may be appointed by the Trustee as
Investment Manager with respect to all or a portion of such assets. The Insurer
(before January 1, 1992) or the Trustee (after December 31, 1991) shall be
responsible for the administration of the Plan as is delegated to it by means of
an administrative agreement and either a group annuity contract (in the case of
the Insurer) or the Collective Trust (in the case of the Trustee), and the
Insurer or the Trustee (whichever applies) may by contract further delegate
responsibility for the administration of the

                                       66

<PAGE>

Plan to the Actuary. Before January 1, 1992 the Trustee shall have the sole
responsibility to select, contract with, review the performance of, and remove
the Insurer and any Investment Manager (subject to the terms of applicable
agreements). After December 31, 1991, ABRA shall have the sole responsibility to
select, contract with, review the performance of, and remove the Trustee
(subject to the terms of applicable agreements), while the Trustee and ABRA
shall each have the sole responsibility to select, contract with, review the
performance of, and remove certain of the Investment Managers (subject also to
the terms of applicable agreements).

         The Members shall be responsible for appointing and overseeing the
directors of ABRA.

         Each Fiduciary warrants that any direction given, information
furnished, or action taken by it shall be in accordance with the provisions of
the Plan and Trust, as the case may be, authorizing or providing for such
direction, information or action. Furthermore, each Fiduciary may rely upon any
such direction, information or action of another Fiduciary as being proper under
the Plan and Trust, and is not required under the Plan or the Trust to inquire
into the propriety of any such direction, information or action, except that
each Fiduciary shall not be relieved from liability for a breach of fiduciary
responsibility by a co-Fiduciary under ERISA Section 405(a). It is intended
under the Plan and the Trust that each Fiduciary shall be responsible for the
proper exercise of its own powers, duties, responsibilities and obligations
under the Plan and Trust.

         17.4     Plan Administrator. With respect to the Employer Plan, the
                  ------------------
Plan Administrator shall exercise such authority and responsibility as it deems
appropriate to comply with ERISA and governmental regulations issued thereunder
relating to:

                  (a)      Reports and notifications to Participants;

                  (b)      Reports to and registration with the Internal Revenue
         Service;

                  (c)      Annual reports to the United States Department of
         Labor; and

                  (d)      Any other actions required by ERISA or the Plan.

                           In addition to the foregoing, the Plan Administrator
                  shall have the duties and powers as may be necessary to
                  discharge its duties hereunder, including, but not by way of
                  limitation, the following:

                  (e)      To construe and interpret the Employer Plan, decide
         all questions of eligibility and determine the amount, manner and time
         of payment of any benefits hereunder;

                  (f)      To prescribe procedures to be followed by
         Participants or Beneficiaries filing applications for benefits
         consistent with the Plan and Trust:

                  (g)      To prepare and distribute, in such manner as the Plan
         Administrator determines to be appropriate, information explaining the
         Employer Plan, and to distribute appropriate information regarding the
         Investment Options (to Participants who have Prior Plan Accounts); and

                                       67

<PAGE>

                  (h)      To receive from Participants such information as
         shall be necessary for the proper administration of the Employer Plan
         and Trust.

         The Plan Administrator shall have no power to add to, subtract from or
modify any of the terms of the Plan, or to change or add to any benefits
provided by the Plan, or to waive or fail to apply any requirements of
eligibility under the Plan.

         17.5     Indemnification of ABRA Directors and Pre-1992 Trustees. The
                  -------------------------------------------------------
members of the Board of Directors of ABRA ("Directors") and each individual
Trustee (before January 1, 1992) shall be indemnified by ABRA for all liability,
joint or several, for their acts and omissions and for the acts and omissions of
their agents in the administration and operations of the Plan and Trust. The
Directors and the pre-1992 Trustees shall also be indemnified by ABRA against
all costs and expenses reasonably incurred by them in connection with the
defense of any action, suit or proceeding in which they may be made party
defendants by reason of their being or having been Directors or Trustee, whether
or not then serving as such , including the cost of reasonable settlements
(other than amount paid to ABRA) made to avoid costs and litigation and payment
of any judgment or decree entered in such action, suit or proceeding. ABRA shall
not, however, indemnify any Director or pre-1992 Trustee with respect to any act
not undertaken in good faith and in a manner reasonably believed by such
individual to be in, or not opposed to, the best interests of the Plan and Trust
and the Participants (unless such individual is successful, on the merits or
otherwise, in the defense of such action, suit or proceeding, in which he or she
shall be indemnified against expenses, including attorneys' fees, actually and
reasonably incurred in connection with the defense), or with respect to the cost
of any settlement unless the settlement has been approved by a court of
competent jurisdiction. The right of indemnification shall not be exclusive of
any other right to which the Directors or pre-1992 Trustees may be legally
entitled and it shall inure to the benefit of any designated representative of
such individual.

         17.6     Claims Procedure. The Employer shall notify in writing any
                  ----------------
Participant or Beneficiary whose claim for benefits under the Plan has been
denied, either wholly or in part, setting forth the specific reasons for such
denial in a manner calculated to be understood by the Participant or
Beneficiary. Such notice shall be furnished to the Participant or Beneficiary
within 60 days of the denial and shall provide that, within 60 days after its
receipt, the Participant or Beneficiary may apply to the Employer for a full and
fair review of the decision denying the claim.

         17.7     Nontransferability of Benefits. Except as otherwise required
                  ------------------------------
by applicable Federal law, no right or interest of any Participant or
Beneficiary in the Plan or in his or her benefits under the Plan shall be
assignable or transferable in any manner, subject to any lien, or liable for (or
subject to) any obligation or liability of any person. The preceding sentence
shall not apply to any benefit payable with respect to a Participant in
accordance with a Qualified Domestic Relations Order.

         17.8     Employer Right to Rehire Retired Participants. The Employer
                  ---------------------------------------------
shall have the right at any time to rehire any retired Participant. Section 4.4
shall govern the effect of reemployment on the calculation and payment of the
Participant's Retirement Benefit.

                                       68

<PAGE>

         17.9     Rules Governing Forms of Payment. All forms of payment under
                  --------------------------------
the Plan are subject (a) to the terms of the group annuity contract issued by
the Insurer, or of any agreement under such contract to provide annuity benefits
(for all annuity payments begun before January 1, 1992), or (b) to the terms of
the Collective Trust, the Trust, any insurance contract in which Trust assets
are invested and any contract(s) entered into between ABRA and State Street (for
all annuity payments that begin after December 31, 1991). In the event of any
inconsistency or contradiction between the terms of (i) the group annuity
contract, the Collective Trust, the Trust, any insurance contract in which Trust
assets are invested or any contract(s) entered into between ABRA and State
Street and (ii) the terms of the Plan, the terms of the Plan shall control. Any
certificate of annuity or annuity contract purchased for and issued or delivered
to a Participant or Beneficiary shall be nontransferable, except by surrender to
the issuing insurance company, and shall comply with the requirements of the
Plan.

         17.10    Reinstatement of Forfeited Benefit Upon Claim. If the benefit
                  ---------------------------------------------
of a Participant or Beneficiary is forfeited because the Participant or
Beneficiary cannot be found, such benefit shall be reinstated if a claim is made
by the Participant or Beneficiary.

         17.11    Failure of Employer Plan to Qualify. If an Employer Plan fails
                  -----------------------------------
to attain or retain qualification, the Employer Plan shall no longer participate
in the Plan (which is a master plan) and shall instead be considered an
individually designed plan, and the funds of the Employer Plan will be removed
from the Trust as soon as administratively practicable.

         17.12    Payment of Expenses. All reasonable costs, fees, and expenses
                  -------------------
incurred in connection with the administration and operation of the Trust, as
such expenses are allocated to the Employer Plan, shall be paid out of the Trust
assets allocable to the Employer Plan unless paid by the Employer. Such expenses
shall include fees for legal, accounting, or investment services rendered to the
Trustee, charges payable under any group annuity contract or funding agreement
entered into by the Trustee, enrollment, recordkeeping, administration, and
other fees (including, but not limited to, any termination fees) payable in
accordance with the terms of any agreement entered into between ABRA and either
the Insurer or the Trustee pertaining to the Trust and the Employer Plan. Until
paid, the administrative expenses shall constitute a liability of Trust.
However, the Employer may reimburse the Trust for any administrative expenses
described above. Any administrative expense paid to the Trust as a reimbursement
shall not be considered an Employer contribution to the Plan.

         17.13    Military Service. Notwithstanding any provision of the Plan to
                  ----------------
the contrary, effective December 12, 1994, benefits and service credit hereunder
with respect to qualified military service will be provided in accordance with
Code Section 414(u).

                                  ARTICLE XVIII
                                  -------------

                    LIMITATION ON EARLY TERMINATION BENEFITS
                    ----------------------------------------

         18.1     Temporary Restrictions on Pensions. Before the date as of
                  ----------------------------------
which the pre-termination restrictions in Section 18.8 are effective, if a
Participant's anticipated annual pension exceeds $1,500 and the Participant was
among the 25 highest-paid employees of the Employer

                                       69

<PAGE>

on the date as of which the Employer Plan was established, the limitations set
forth in Sections 18.2 through 18.7 shall apply to the Participant, provided
further that:

                  (a)      The Employer Plan is terminated within 10 years after
         the date as of which it was established;

                  (b)      The pension of the Participant becomes payable within
         such 10-year period; or

                  (c)      If Code Section 412 (without regard to Section
         412(h)(2)) does not apply to the Plan, the benefits of the Participant
         become payable after the Employer Plan has been in effect for 10 years,
         and the full current costs of the Employer Plan for the first 10 years
         have not been funded.

         18.2     Amount of Restricted Pension. Employer contributions that may
                  ----------------------------
not be used for the benefit of a Participant described in Section 18.1 shall not
exceed the greater of $20,000, or 20% of the first $50,000 of the Participant's
Compensation multiplied by the number of years between the date of the
establishment of the Employer Plan and:

                  (a)      If Section 18.1(a) applies, the date of the
         termination of the Employer Plan;

                  (b)      If Section 18.1(b) applies, the date on which the
         benefits become payable; or

                  (c)      If Section 18.1(c) applies, the date of the failure
         to meet the full current costs.

         18.3     Effect of Amendment to Increase Benefits. If the Employer Plan
                  ----------------------------------------
is amended to increase the benefits actually payable in the event of subsequent
termination of the Employer Plan or of the subsequent discontinuance of
contributions under the Employer Plan, then Sections 18.1 through 18.7 shall
apply to the Employer plan as amended as if it were a new Employer Plan
established of the date of the amendment. The original group of 25 employees (as
described in Section 18.1) will continue to have the limitations in Section 18.2
apply as if the Employer Plan had not been amended.

         The restrictions relating to the amendment of the Employer Plan should
apply to benefits or funds for each of the 25 highest-paid employees on the
effective date of the amendment, except that the restrictions need not apply
with respect to any employee in the group for whom the normal annual pension or
annuity provided by Employer contributions before that date and during the
ensuing 10 years, based on his or her rate of Compensation on that date, could
not exceed $1,500.

         The Employer contributions that may be used for the benefit of the new
group of 25 employees will be limited to the greater of:

                                       70

<PAGE>

                  (a)      The Employer's contributions (or funds attributable
         to the contributions) that would have been applied to provide benefits
         for him or her if the Employer Plan had been continued without
         amendment;

                  (b)      $20,000;

                  (c)      The sum of (i) the Employer's contributions (or funds
         attributable to the contributions) that would have been applied to
         provide benefits for him or her if the Plan had been terminated on the
         day before the effective date of the amendment, and (ii) an amount
         computed by multiplying the number of years for which the current costs
         of the Plan after the date have been met by (A) 20% of his or her
         annual Compensation, or (B) $10,000, whichever is smaller.

                  (d)      If the Participant is a substantial owner as defined
         in Section 4022(b)(5) of ERISA, the dollar amount equal to the present
         value of the benefit guaranteed for the Participant under Section 4022
         of ERISA (or the amount that would been guaranteed if the Employer Plan
         terminated on the day the benefits commence); or

                  (e)      If the Participant is not a substantial owner as
         described in Section 4022(b)(5) of ERISA, the dollar amount equal to
         the present value of the maximum benefit described in Section
         4022(b)(3)(B) of ERISA (determined on the earlier of the date the
         Employer Plan terminates or the date the benefits commence), without
         regard to any other limitations in Section 4022 of ERISA.

For purposes of this Section, the present value of any benefit shall be
determined in accordance with PBGC regulations.

         18.4     Payments in Excess of Restricted Pension. The limitations of
                  ----------------------------------------
Sections 18.1 through 18.7 may be exceeded for the purpose of making current
pension payments to former Participants who would otherwise be subject to
restriction, provided that:

                  (a)      The contributions that may be used for a former
         Participant in accordance with these restrictions are applied to
         provide either a level amount of pension in a Single Life Annuity for
         such Participant, or a level amount of pension in an optional form of
         payment;

                  (b)      The pension provided is supplemented by monthly
         payments to the extent necessary to provide the full pension in a
         Single Life Annuity; and

                  (c)      Such supplemental payments are made only if the full
         current costs of the Plan have been met or if the aggregate of such
         supplemental payments for all such former Participants does not exceed
         the aggregate Employer contributions already made under the Plan in the
         year then current.

         18.5     Distributions Incident to Employer Plan Termination. If, as of
                  ---------------------------------------------------
the date the Employer Plan terminates, the value of all assets attributable to
the Employer Plan is not less than the present value of all Accrued Benefits
under the Employer Plan (whether or not nonforfeitable), distributions of assets
to each Participant equal to the present value of the

                                       71

<PAGE>

Participant's Accrued Benefit will not be discriminatory if the formula for
computing benefits as of the date of termination is not discriminatory. All
present values and the value of assets of the Employer Plan shall be computed by
using assumptions satisfying ERISA Section 4044. Upon the occurrence of this
situation, the treatment of the amount by which the value of Employer Plan
assets exceeds the present value of Accrued Benefits (whether or not
nonforfeitable) shall be governed by Section 14.2.

         18.6     Other Permitted Distributions. Notwithstanding the otherwise
                  -----------------------------
applicable restrictions of Sections 18.1 through 18.7, a Participant's otherwise
restricted benefit may be distributed in full upon depositing with an acceptable
depository property having a fair market value equal to 125% of the amount that
would be repayable had the Employer Plan terminated on the date of the
single-sum distribution. If the market value of the property held by the
depository falls below 110% of the amount that would be repayable if the
Employer Plan were then to terminate, additional property necessary to bring the
value of the property held by the depository up to 125% of such amount shall be
deposited.

         18.7     Termination of Restrictions. The limitations of Sections 18.1
                  ---------------------------
through 18.6 shall automatically become inoperative and of no effect upon a
ruling (or other official pronouncement of general applicability) by the
Internal Revenue Service, by any other governmental agency entitled to rule on
such matters, or by any court of competent jurisdiction, that the limitations
are not required.

         18.8     Post-1993 Restrictions. In the event of Employer Plan
                  ----------------------
termination, the benefit of any "highly compensated active or former employee"
(within the meaning of Code Section 414(q)) shall be limited to a benefit that
is nondiscriminatory under Code Section 401(a)(4). For Plan Years beginning
after December 31, 1993, benefits distributed to any of the 25 most highly
compensated active and former highly compensated employees with the greatest
Compensation in the current or any prior year shall be restricted such that the
annual payments are no greater than an amount equal to the payment that would be
made on behalf of the employee under a Single Life Annuity that is the Actuarial
Equivalent of the sum of the employee's Accrued Benefit, the employee's other
benefits under the Employer Plan (other than a Social Security supplement,
within the meaning of Income Tax Regulations Section 1.411(a)-7(c)(4)(ii)), and
the amount that the employee is entitled to receive under a Social Security
supplement.

                  The preceding paragraph shall not apply if (i) after payment
of the benefit to such an employee the value of Employer Plan assets equals or
exceeds 110% of the value of current liabilities (as defined in Code Section
412(1)(7)), (ii) the value of the benefits for such an employee is less than 1%
of the value of current liabilities before distribution, or (iii) the value of
the benefits payable under the Employer Plan to such an employee does not exceed
$3,500.

                  For the purposes of this Section, "benefit" includes loans in
excess of the amount described in Code Section 72(p)(2)(A), any periodic income,
any withdrawal values payable to a living employee, and any death benefits not
provided for by insurance on the employee's life.

                  An employee's otherwise restricted benefit may be distributed
in full to the affected employee if, before receipt of the restricted amount,
the employee enters into a written agreement with the Plan Administrator to
secure repayment to the Employer Plan of the

                                       72

<PAGE>

restricted amount. The restricted amount is the excess of the amounts
distributed to the employee (accumulated with reasonable interest) over the
amounts that could have been distributed to the employee under a Single Life
Annuity (accumulated with reasonable interest). The employee may secure
repayment of the restricted amount upon distribution by (i) entering into an
agreement for promptly depositing in escrow with an acceptable depositary
property having a fair market value equal to at least 125% of the restricted
amount, (ii) providing a bank letter of credit in an amount equal to at least
100% of the restricted amount, or (iii) posting a bond equal to at least 100% of
the restricted amount. If the employee elects to post bond, the bond will be
furnished by an insurance company, bonding company or other surety for federal
bonds.

                  The escrow arrangement may provide that an employee may
withdraw amounts in excess of 125% of the restricted amount. If the market value
of the property in an escrow account falls below 110% of the remaining
restricted amount, the employee must deposit additional property to bring the
value of the property held by the depositary up to 125% of the restricted
amount. The escrow arrangement may provide that the employee may have the right
to receive any income from the property placed in escrow, subject to the
employee's obligation to deposit additional property, as set forth in the
preceding sentence.

                  A surety or bank may release any liability on a bond or letter
of credit in excess of 100% of the restricted amount. If the Plan Administrator
certifies to the depositary, surety or bank that the employee (or the employee's
estate) is no longer obligated to repay any restricted amount, a depositary may
redeliver to the employee any property held under an escrow agreement, and a
surety or bank may release any liability on an employee's bond or letter of
credit.

                                   ARTICLE XIX
                                   -----------

                                DIRECT ROLLOVERS
                                ----------------

         19.1     General Rule. This Article applies to distributions made on or
                  ------------
after January 1, 1993. Notwithstanding any provision of the Plan to the contrary
that would otherwise limit a Distributee's election under this Article, a
Distributee may elect, at the time and in the manner prescribed by the Plan
Administrator, to have any portion of an Eligible Rollover Distribution paid
directly to an Eligible Retirement Plan specified by the Distributee in a Direct
Rollover.

         19.2     Definitions.
                  -----------

                  (a)      Eligible Rollover Distribution: An Eligible Rollover
                           ------------------------------
         Distribution is any distribution of all or any portion of the balance
         to the credit of the Distributee, except that an Eligible Rollover
         Distribution does not include: any distribution that is one of a series
         of substantially equal periodic payments (not less frequently than
         annually) made for the life (or life expectancy) of the Distributee or
         the joint lives (or joint life expectancies) of the Distributee and the
         Distributee's designated Beneficiary, or for a specified period of ten
         years or more; any distribution to the extent such distribution is
         required under Section 401(a)(9) of the Code; and the portion of any
         distribution that is

                                       73

<PAGE>

         not includible in gross income (determined without regard to the
         exclusion for net unrealized appreciation with respect to employer
         securities).

                  (b)      Eligible Retirement Plan: An Eligible Retirement Plan
                           ------------------------
         is an individual retirement account described in Section 408(a) of the
         Code, an individual retirement annuity described in Section 408(b) of
         the Code, an annuity plan described in Section 403(a) of the Code, or a
         qualified trust described in Section 401(a) of the Code, that accepts
         the Distributee's Eligible Rollover Distribution. However, in the case
         of an Eligible Rollover Distribution to the surviving Spouse, an
         Eligible Retirement Plan is an individual retirement account or
         individual retirement annuity.

                  (c)      Distributee: A Distributee includes an Employee or
                           -----------
         former Employee. In addition, the Employee's or former Employee's
         surviving Spouse and the Employee's or former Employee's Spouse or
         former Spouse who is the alternate payee under a Qualified Domestic
         Relations Order, as defined in Section 414(p) of the Code, are
         Distributees with regard to the interest of the Spouse or former
         Spouse.

                  (d)      Direct Rollover: A Direct Rollover is a payment by
                           ---------------
         the Plan to the Eligible Retirement Plan specified by the Distributee.

                                       74

<PAGE>

           As approved by Internal Revenue Service on January 25, 2002

                        AMERICAN BAR ASSOCIATION MEMBERS
                          DEFINED BENEFIT PENSION PLAN
                          ----------------------------

                  Standardized Participation Agreement DBNI 001
                  ---------------------------------------------

Complete this form to adopt a standardized and nonintegrated defined-benefit
pension plan under the American Bar Association Members Defined Benefit Pension
Plan (the "Plan") and its related trust. Please read the instructions before
completing the form. (Your adoption of the Plan with this participation
agreement is called the "Employer Plan.") An Employer that adopts this
participation agreement will not have to submit the plan to the IRS for
approval.

Please type or print clearly with a pen.

1.       The Employer Plan shall be known as the "______________________________
         ____________ Defined Benefit Pension Plan" (enter name of practice in
         blank) and shall be designated Plan Number ____________ (e.g., 101, 102
         or 103).

2.       Practice Address: ____________________________________________________
         ______________________________________________________________________

         Name of Employer Plan contact: _______________________________________.
         Business telephone number: ___________________________________________.

3.       The practice is

               3.1_____      incorporated (date of incorporation: _____________
                             ______).  C or S corporation: ____________________.

               3.2_____      partnership

               3.3_____      sole proprietorship

4.       Employer Tax Identification Number: __________________________________.

5.       The Effective Date of the Employer Plan shall be _____________________.

6.       The Effective Date of this Amendment shall be _________________________
         or, with regard to any particular provision of the Employer Plan, any
         earlier date specified in the Employer Plan as the date as of which
         such provision shall be effective, provided, however, that the changes
         made to the Plan pursuant to Section 11.2 of the Plan shall be
         effective for Plan Years beginning on or after January 1, 1995 unless
         provided otherwise.

<PAGE>

7.       The Plan Year and Limitation Year are identical to each other and are
         both the calendar year or, if selected below, the Plan Year and
         Limitation Year are both the following:

               7.1_____      The twelve-month period beginning on _____________
                             and ending on____________.

         NOTE: If the Employer adopts the Plan to amend or replace a Preexisting
         Plan under Section 1.3 of the Plan and selects Option 7.1 above, the
         twelve-month period identified at Option 7.1 must be the same as the
         plan year of the Preexisting Plan.

         NOTE: A written resolution must be adopted by the Employer if the Plan
         Year and Limitation Year are other than the calendar year. The
         Limitation Year must be identical for all Qualified Plans of the
         Employer.

8.       Other Plans - Does the Employer currently maintain (or has the Employer
         ever maintained) one of the following:

               8.1_____      Another plan that is "qualified" under the Internal
                             Revenue Code (other than a standardized plan under
                             basic plan document no. 01, the American Bar
                             Association Members Retirement Plan).

               8.2_____      A "welfare benefit fund" under Code Section 419(e)
                             that provides post-retirement medical benefits
                             allocated to separate accounts for key employees,
                             as defined in Code Section 419A(d)(3).

               8.3_____      An "individual medical account" under Code Section
                             415(1)(2).

         If the answer to any of these is yes, the Employer must use one of the
         two nonstandardized participation agreements (02-003 or 02-004) to
         adopt the Plan, rather than this standardized participation agreement.

9.       The Entry Date(s) of the Plan:

               9.1______     shall be the first Entry Date.

               9.2______     shall be the second Entry Date.

         (The Entry Date(s) may not postpone entry into the Plan later than the
         earlier of (a) the first day of the Plan Year beginning after the date
         on which an Employee satisfies the requirements of Section 10 below, or
         (b) the date 6 months after the date such requirements were satisfied.
         In no event shall the Entry Dates be more than 6 months apart.)

                                       2

<PAGE>

10.      Eligibility Requirements - To be eligible to become a Participant, an
         Employee must, as of any Entry Date:

               10.1_____     have completed _________ (not to exceed two) Years
                             of Eligibility Service since the date on which an
                             Hour of Service was first performed. NOTE: If this
                             Option 10.1 is for more than one Year of
                             Eligibility Service, Option 14.1 must also be
                             elected.

               10.2_____     have attained age _______(age nearest birthday; not
                             to exceed age 21).

         For purposes of this Section 10, the term "Employee" shall include all
         Employees of this Employer and any other employer aggregated with this
         Employer under Internal Revenue Code Section 414(b), (c), (m) or (o)
         and Leased Employees of any such Employer.

11.      Compensation shall mean total Compensation as specified in the Plan
         which is paid to an Employee during the:

               11.1_____     Plan Year;

               11.2_____     Calendar year ending with or within the Plan Year,
                             provided, however, that if the Employee's date of
                             hire is less than twelve months before the end of a
                             calendar year, Compensation for that determination
                             period will be the Compensation paid to the
                             Employee during the Plan Year within which such
                             period ends; or

               11.3_____     12-consecutive-month period ending each
                             ______________, provided, however, that if the
                             Employee's date of hire is less than twelve months
                             before the end of a particular 12-consecutive-month
                             period, Compensation for that determination period
                             will be the Compensation paid to the Employee
                             during the Plan Year within which such period ends.
                             This period must end with or within the Plan Year,
                             and must be applied uniformly to all Participants.

12.      Normal Retirement Age shall mean one of the following:

               12.1_____     Age____________ (not to exceed age 65); or

               12.2_____     The later of age _____(not to exceed age 65) or the
                             _____(not to exceed 5th) anniversary of the
                             "participation commencement date." If , for Plan
                             Years beginning before January 1, 1988, Normal
                             Retirement Age was determined with reference to the
                             anniversary of the participation

                                       3

<PAGE>

                             commencement date (more than five but not exceeding
                             10 years), the anniversary date for Participants
                             who first commenced participation under the
                             Employer Plan before the first Plan Year beginning
                             on or after January 1, 1988, shall be the earlier
                             of (i) the 10th anniversary of the participation
                             commencement date (or such anniversary as had been
                             elected by the Employer, if less than 10) or (ii)
                             the fifth anniversary of the first day of the first
                             Plan Year beginning on or after January 1,1988. The
                             "participation commencement date" is the first day
                             of the first Plan Year in which the Participant
                             commenced participation in the Employer Plan.

13.      Early Retirement Age shall mean the age at which a Participant attains
         age _____ and has at least _____Years of Credited Service.

14.      Vesting - Select one of the following vesting schedules (see Option
         10.1 regarding the effect of the choice for that Option on the election
         in this Option):

               14.1_____     Schedule A: 100% vesting beginning after a two-year
                             Period of Vesting Service.

               14.2_____     Schedule B: 20% after a two-year Period of Vesting
                             Service and 20% for each additional one-year Period
                             of Vesting Service.

               14.3_____     Schedule C: 100% vesting beginning after a
                             three-year Period of Vesting Service.

               14.4_____     Schedule D: based on the Period of Vesting Service
                             after each additional year:

                             1_____                        4_____(at least 60%)
                             2_____ (at least 20%)         5_____(at least 80%)
                             3_____ (at least 40%)         6_____100%

               14.5_____     Schedule E: 100% at all times

         In determining a Participant's Period of Vesting Service, service
         before the Effective Date of the Employer Plan is disregarded unless
         the following Option is selected:

               14.6_____     Service before the Effective Date shall be
                             considered in determining a Participant's Period of
                             Vesting Service.

15.      Hours of Service are to be calculated according to the following
         method:

               15.1_____     One hour for each Hour of Service.

                                       4

<PAGE>

               15.2_____     10 hours for each day in which at least one Hour of
                             Service is credited.

               15.3_____     45 hours for each week in which at least one Hour
                             of Service is credited.

               15.4_____     90 hours for each two-week period in which at least
                             one Hour of Service is credited.

               15.5_____     95 hours for each semi-month period in which at
                             least one Hour of Service is credited.

               15.6_____     190 hours for each month in which at least one Hour
                             of Service is credited.

16.      To accrue an additional Year of Eligibility Service and Year of
         Participation, an Employee must be credited with at least 1,000 Hours
         of Service during the period specified in the Plan. However, if Option
         16.1 is selected, the number of Hours of Service required shall be
         reduced to the number specified as follows:

               16.1_____     The number of Hours of Service necessary to be
                             credited with a Year of Eligibility Service and a
                             Year of Participation is _____________(not more
                             than 1,000).

17.      Normal Retirement Benefit Formula shall mean:

               17.1 Nonintegrated Flat Percentage Benefit:

                    ______% of Average Annual Compensation reduced pro-rata for
                    each Year of Credited Service less than 25 years.

18.      Credited Service

               18.1_____     Credited Service shall include all Service before
                             the Effective Date of the Employer Plan; or

               18.2_____     Credited Service shall include only Service from
                             and after the Effective Date of the Employer Plan.

19.      In calculating a Participant's Accrued Benefit, the fraction described
         in Section 2.2 of the Plan shall be calculated by using the
         Participant's Years of Credited Service with the Employer from the
         later of his date of hire or ______________ (which shall not be later
         than the Effective Date of the Employer Plan) as set forth in Section
         2.2(b) of the Plan.
                                       5

<PAGE>

20.      Average Annual Compensation shall be based on:

                             Highest consecutive __________ (three, four or
                             five) Years of Credited Service.

21.      Normal Form of Annuity shall be:

               21.1_____     Single Life Annuity; or

               21.2_____     Life Annuity with a guaranty of a minimum of _____
                             (60, 120, 180 or 240) monthly payments.

22.      Actuarial Equivalent - Except as provided in Section 9.5 of the Plan,
         for the purpose of establishing the Actuarial Equivalent, benefit
         payments shall be discounted only for mortality and interest based on
         the following:

               22.1_____     Interest Rate:___________%.

               22.2_____     Post-retirement Mortality Table: UP84 with __%
                             interest.

               22.3_____     The "applicable interest rate" and "applicable
                             mortality table" as described in Section 9.5 of the
                             Plan.

               22.4_____     Other _______________________________.

23.      Lump Sum Distributions - The provisions of Section 9.5 of the Plan
         relating to the applicable interest rate and the applicable mortality
         table shall apply to distributions in Plan Years beginning on or after
         __________ (this date must be no later than January 1, 2000).

24.      Stability Period - For purposes of determining the applicable interest
         rate for purposes of Section 9.5 of the Plan, the stability period is:

               24.1______    one calendar month

               24.2______    one Plan Year quarter

               24.3______    one calendar quarter

               24.4______    one Plan Year

               24.5______    one calendar year

         NOTE: If a stability period other than one Plan Year, or a lookback
         month (under Section 25 below) other than the first or second calendar
         month preceding the first day of the stability period, is chosen, or if
         the Preexisting Plan was not maintained in the form of a plan under the
         ABRA Members Defined Benefit Pension Plan, certain rules described in
         Section 9.5 of the Plan may apply for purposes of

                                       6

<PAGE>

         determining lump sum benefit amounts until after the twelfth month
         following the adoption of this Participation Agreement.

25.      Lookback Month - For purposes of determining the applicable interest
         rate for purposes of section 9.5 of the Plan, the lookback month
         relating to the stability period is the:

               25.1______    first calendar month preceding the first day of the
                             stability period

               25.2______    second calendar month preceding the first day of
                             the stability period

               25.3______    third calendar month preceding the first day of the
                             stability period

               25.4______    fourth calendar month preceding the first day of
                             the stability period

               25.5______    fifth calendar month preceding the first day of the
                             stability period

26.      Small Benefit Distributions - Section 9.5 of the Plan provides that
         vested Accrued Benefits with a present value of not more than a certain
         amount are required to be distributed in a single lump sum payment.
         Until the effective date specified in Option 26.1 below, this provision
         applies to vested Accrued Benefits with a present value of not more
         than $3,500. After the effective date specified in Option 26.1 below,
         this provision applies to vested Accrued Benefits with a present value
         of not more than $5,000.

               26.1          The effective date for increasing from $3,500 to
                             $5,000 the present value of vested Accrued Benefits
                             required to be distributed in a single lump sum
                             payment is _______.

27.      Predecessor Employer - Service with the following Predecessor Employer
         (s):

         ______________________________________________________________________

         ______________________________________________________________________

         ______________________________________________________________________

         shall be counted for purposes of:

               27.1_____     Years of Eligibility Service.

               27.2_____     Period of Vesting Service.

               27.3_____     Years of Credited Service.

                                       7

<PAGE>

28.      Coordination of Limits - If the Employer has also adopted a
         standardized form of the American Bar Association Members Retirement
         Plan as a Paired Plan, the minimum benefit or contribution requirements
         of Code Section 416(c) shall be satisfied in one of the following ways:

               28.1_____     Provide Top-Heavy Minimum in Each Plan. Under this
                             --------------------------------------
                             Option 28.1, the Employer agrees separately to
                             satisfy the top-heavy minimum benefit rules of
                             Section 5.3 of the Plan and the top-heavy minimum
                             contribution rules of the ABA --- Members
                             Retirement Plan, regardless of whether Participants
                             in the Plan also participate in the Employer's plan
                             under the ABA Members Retirement Plan. This Option
                             28.1 will apply unless the Employer elects and
                             complies with Option 28.2.

               28.2_____     Provide Top-Heavy Minimum in One Plan. Under this
                             -------------------------------------
                             Option 28.2, the Employer designates the following
                             plan as the plan under which the top-heavy minimum
                             will be made:

                             28.2.1_____  The minimum benefit rules of Section
                                          5.3 of the Plan; or

                             28.2.2_____  The minimum contribution rules of the
                                          ABA Members Retirement Plan.

                             To be eligible for this Option 28.2 , the Employees
                             who are eligible to participate in the Employer
                             Plan must be identical to the employees who are
                             eligible to participate in the Employer's plan
                             under the ABA Members Retirement Plan. Accordingly,
                             the Employer must make elections under this Plan
                             concerning participation and coverage of Employees
                             that are identical to the corresponding elections
                             made by the Employer under the ABA Retirement Plan.

29.      Compensation - Compensation means all of each Participant's:

               29.1_____     "Wages, Tips and Other Compensation" reported on
                             Form W-2.

               29.2_____     Income tax withholding wages.

               29.3_____     415 safe-harbor compensation.

         For purposes other than applying the limitation of Section 11.2 of the
         Plan, Compensation shall include any election deferral (as described in
         Code Section 402(g)) and any amount which is contributed or deferred by
         the Employer at the election of the Participant and which is not
         includible in the gross income of the Participant by reason of Code
         Section 125, 457 or 132(f)(4), but by reason of

                                       8

<PAGE>

         Code Section 132(f)(4) only for Plan Years beginning after December 31,
         2000 or the earlier date chosen below:

               29.4____      December 31, 1997

               29.5____      December 31, 1998

               29.6____      December 31, 1999

         For purposes of applying the limitations of Section 11.2 of the Plan,
         Compensation shall include any elective deferral (as defined in Code
         Section 402(g)(3)) and any amount which is contributed or deferred by
         the Employer at the election of the Participant and which is not
         includible in the gross income of the Participant by reason of Code
         Section 125 or 457, but only for Limitation Years beginning after
         December 31, 1997, or by reason of Code Section 132(f)(4), but only for
         Limitation Years beginning after December 31, 2000 or the earlier date
         chosen below:

               29.7____      December 31, 1997

               29.8____      December 31,1998

               29.9____      December 31, 1999

30.      (a) Highly Compensated Employee top 20% group election - An Employee
         other than a 5% owner shall be a Highly Compensated Employee for each
         of the Plan Years chosen below only if, in addition to receiving
         Compensation during the prior Plan Year (or calendar year beginning
         during the prior Plan Year if the election in Option 30(b) below is
         made for the Plan Year) in excess of $8,000 (as adjusted for increases
         in the cost of living) as described in Section 2.38 of the Plan, the
         Employee was also in the top 20% of employees for the prior Plan Year
         (or calendar year beginning during the prior Plan Year if elected in
         Option 30(b)) as described in Section 2.38 of the Plan:

               30.1_____     the Plan Year beginning during 1997

               30.2_____     the Plan Year beginning during 1998

               30.3_____     the Plan Year beginning during 1999

               30.4_____     the Plan Year beginning during 2000

               30.5_____     the Plan Year beginning during 2001

               30.6_____     each of the Plan Years beginning during or after
                             2002

                                       9

<PAGE>

         (b) Highly Compensated Employee calendar year election available to any
         Plan with a Plan Year other than the calendar year - For each of the
         Plan Years chosen below, the determination of whether an Employee other
         than a 5% owner is a Highly Compensated Employee as described in
         Section 2.38 will be based on whether the Employee received
         Compensation above a specified amount and, if elected by the Employer
         pursuant to Option 30(a) above, was in the top 20% group, for the
         calendar year beginning during the prior Plan Year rather than based on
         whether the Employee received Compensation above a specified amount
         and, if elected, was in the top 20% group during the prior Plan Year:

               30.7_____     the Plan Year beginning during 1997

               30.8_____     the Plan Year beginning during 1998

               30.9_____     the Plan Year beginning during 1999

               30.10_____    the Plan Year beginning during 2000

               30.11_____    the Plan Year beginning during 2001

               30.12_____    each of the Plan Years beginning during or after
                             2002

31.      Required Beginning Date - Distribution of a Participant's entire
         interest shall commence no later than the April 1 of the calendar year
         following the calendar year in which the Participant attains age 70 1/2
         ("Age 70 1/2 Required Beginning Date") unless the Employer elects
         Option 31.1 below ("Delayed Required Beginning Date") or Option 31.2
         below ("Optional Delayed Required Beginning Date"):

               31.1_____     Delayed Required Beginning Date: If this option is
                             elected, effective as of __________________, with
                             respect to Participants who continue in employment
                             after attaining age 70 1/2and who are not 5%
                             owners, distribution of such Participant's entire
                             interest shall commence no later than April 1 of
                             the calendar year in which the Participant
                             terminates Service. NOTE: If the preexisting Plan
                             used the Age 701/2Required Beginning Date, this
                             Option 31.1 cannot be elected later than the last
                             date of the remedial amendment period that applies
                             to the Preexisting Plan for changes under the Small
                             Business Job Protection Act of 1996 (which, in the
                             case of a Preexisting Plan maintained on or before
                             December 31, 2000 in the form of a standardized or
                             nonstandardized defined benefit pension plan under
                             the ABRA Members Defined Benefit Pension Plan,
                             shall be no earlier than January 25, 2003). Other
                             Preexisting Plans may have earlier deadlines for
                             electing this Option 31.1. If this Option 31.1 is
                             elected, see Section 9.7(a) of the Plan regarding
                             elections that must be provided

                                       10

<PAGE>

                             to Participant's attaining age 701/2prior to the
                             end of the Plan Year during which this amendment is
                             adopted.

               31.2_____     Optional Delayed Required Beginning Date: If this
                             Option is elected, effective as of
                             _________________, with respect to Participants who
                             continue in employment after attaining age 701/2and
                             who are not 5% owners, distribution of such
                             Participant's interest shall commence no later than
                             April 1 of the calendar year following the calendar
                             year in which the Participant attains age 701/2or
                             at such Participant's election shall commence no
                             later than April 1 of the calendar year following
                             the calendar year in which the Participant
                             terminates Service.

         If Option 31.1 or Option 31.2 above is elected, the Employer may also
         elect that Participants who attained age 70 1/2 in years prior to 1997
         and commenced receiving distributions prior to termination of
         employment may elect to stop receiving distributions until employment
         terminates, at which time distributions will recommence.

               31.3______    The Employer elects that Participants who have
                             commenced receiving distributions prior to
                             termination of employment may elect to stop
                             receiving distributions as described above.

         If Option 31.3 above is elected, the Employer must elect whether a new
         Annuity Starting Date will occur upon recommencement of benefits upon
         the Participant's termination of employment. Such a new Annuity
         Starting Date will occur unless the Employer elects Option 31.4 below.

               31.4______    A new Annuity Starting Date will not occur upon
                             such recommencement of benefits.

32.      (a) Repeal of Code Section 415(e) Limitation- The combined plan
         limitation of Code Section 415(e), which limits the total benefits a
         Participant can receive under this Plan and any defined contribution
         plan of the Employer, was repealed effective for Limitation Years
         beginning on or after January 1, 2000. Nonetheless, the Employer can
         elect that Code Section 415(e) and such limitation continue to apply,
         but the Employer must use one of the two nonstandardized participation
         agreements (02-003 or 02-004) to adopt the Plan, rather than this
         standardized participation agreement.

         (b) Benefit Increases Due to Repeal of Code Section 415(e) - Benefit
         increases resulting from the repeal of Code Section 415(e) and the
         combined plan limitation will be provided to all current and former
         Participants (with benefits previously restricted by such limitation)
         who have an accrued benefit under the Plan

                                       11

<PAGE>

         immediately before the first Limitation Year beginning on or after
         January 1, 2000 unless Option 32.1 below is elected by the Employer.

               32.1_____     Benefit increases resulting from the repeal of Code
                             Section 415(e) and the combined plan limitation
                             will only be provided to employees participating in
                             the Plan who have at least one Hour of Service
                             after the first day of the first Limitation Year
                             beginning on or after January 1, 2000.

33.      (a) RPE '94 Final Implementation Date - If the Plan was adopted and in
         effect before December 8, 1994 and satisfied the requirements of Code
         Section 415 as of such date, the RPA '94 Final Implementation Date (to
         which Section 11.2(f) of the Plan refers) is the first day of the first
         Limitation Year beginning on or after January 1, 2000 or, if the
         Employer elects, the earlier date designated below:

               33.1_____     Designate the later of the dates a Plan amendment
                             applying the changes to Code Section 415(b)(2)(E)
                             made by the Uruguay Round Agreements Act was
                             adopted or made effective (but not later than the
                             first day of the first Limitation Year beginning on
                             or after January 1, 2000):________________

         (b) RPE '94 Old Law Benefits - If a Participant has a RPA '94 Old Law
         Benefit (as defined in Section 11.2(d)(15) of the Plan), the method
         used to determine whether the Participant's benefit exceeds the
         limitations of Section 11.2 of the Plan after the RPA '94 freeze date
         (as defined in that Section) shall be the following method designated
         below:

               33.2 _____ Method one

               33.3 _____ Method two

               33.4 _____ Method three

                                    * * * * *

Please read the following important information carefully:

Sign and date the Participation Agreement and retain a copy for your records.
Send the completed Agreement to the American Bar Association Members Retirement
Program, Box 9109, Boston, Massachusetts 02209. If you have any questions
concerning the Participation Agreement or the Plan, please call a customer
service representative at (800) 348-2272. Failure to complete the Participation
Agreement properly could result in disqualification of the Employer Plan. This
Participation Agreement may be used only in connection with basic plan document
no. 02 (the American Bar Association Members Defined Benefit Pension Plan).

                                       12

<PAGE>

The Employer, if unincorporated, acknowledges receipt of a current Prospectus
and familiarity with its provisions. The Employer represents that the sole
practitioner, or at least one partner or shareholder, is a member or associate
of the ABA or a Qualified Bar Association (or that the Employer is otherwise
eligible to adopt the Plan in accordance with the definition of "employer" in
the Plan).

The Employer as Plan Administrator will fulfill the reporting and disclosure
requirements of the Internal Revenue Service and the Department or Labor. The
Employer acknowledges that ABRA, the Trustees and their designated agents shall
not have any liability for actions taken on the basis of information provided to
them by the Employer. ABRA will advise the Employer of any amendments made to
the Plan or of the discontinuation or abandonment of the Plan.

If the Employer is a member of an affiliated service group, a controlled group
of corporations or a group of businesses under common control, the Employer
represents that all employees of all members of that group are included in the
Employer Plan.

The Employer may rely on the opinion letter issued to the Trustees by the
National Office of the Internal Revenue Service Secretary as evidence that the
Employer Plan is qualified under Code Section 401 except to the extent provided
by Revenue Procedure 2000-20, 2000-6 I.R.B. 553 and Internal Revenue Service
Announcement 2001-77, 2001-30 I.R.B.

The Employer may not rely on the opinion letter issued by the National Office of
the Internal Revenue Service with respect to the requirements of Code Section
401(a)(26) that apply to prior benefit structures. If the Employer has ever
maintained or later adopts any plan (including any welfare benefit fund under
Code Section 419(e) that provides post-retirement medical benefits allocated to
separate accounts for key employees, as defined in Code Section 419A(d)(3), or
any individual medical account under Code Section 415(1)(2)) in addition to the
Employer Plan (other than standardized forms of the American Bar Association
Members Retirement Plan and/or the American Bar Association Members Defined
Benefit Pension Plan, the Employer may not rely on the opinion letter issued by
the National Office of the Internal Revenue Service with respect to the
requirements of Code Sections 415 and 416. In addition, the Employer might not
be entitled to rely on such opinion letter in certain other circumstances, which
are specified in the opinion letter issued for this Participation Agreement or
in section 6 of Revenue Procedure 2000-20 (as amended) and Announcement 2001-77.

If the Employer wishes to obtain reliance with respect to the requirements of
Code Section 401(a)(26) that apply to prior benefit structures, or if the
Employer that adopts or maintains multiple plans wishes to obtain reliance with
respect to the requirements of Code Section 415 and 416, or if the Employer is
not entitled for other reasons to rely on the opinion letter and wishes
assurance that the Employer Plan is qualified, the Employer must apply for a
determination letter from the Employee Plans Determinations office of the
Internal Revenue Service.

The Employer understands that ABRA has received from the Internal Revenue
Service favorable opinion letters for the Plan, and from time to time must
revise the Plan, the

                                       13

<PAGE>

Participation Agreement or both to assure continued qualification of the Plan
and receive updated favorable opinion letters. If ABRA revises the Participation
Agreement to assure continued qualification of the Plan, the Employer agrees to
readopt a revised Participation Agreement as soon as administratively feasible
after being requested to do so by ABRA.

                                       _________________________________________
                                                  (Name of Practice)

                                       _________________________________________
                                                      (Signature)

                                       _________________________________________
                                                      (Print Name)

                                       Date:____________________________________

                                       14

<PAGE>

           As Approved by Internal Revenue Service on January 25, 2002

                        AMERICAN BAR ASSOCIATION MEMBERS
                          DEFINED BENEFIT PENSION PLAN
                        --------------------------------

                  Standardized Participation Agreement DBI 002
                  --------------------------------------------

Complete this form to adopt a standardized and integrated defined-benefit
pension plan under the American Bar Association Members Defined Benefit Pension
Plan (the "Plan") and its related trust. Please read the instructions before
completing the form. (Your adoption of the Plan with this participation
agreement is called the "Employer Plan.") An Employer that adopts this
participation agreement will not have to submit the plan to the IRS for
approval.

Please type or print clearly with a pen.

1.       The Employer Plan shall be known as the "_____________________________
         Defined Benefit Pension Plan" (enter name of practice in blank) and
         shall be designated Plan Number __________ (e.g., 101, 102 or 103).

2.       Practice Address:_____________________________________________________
         ______________________________________________________________________

         Name of Employer Plan contact:  ______________________________________.
         Business telephone number:  __________________________________________.

3.       The practice is

               3.1_____      incorporated (date of incorporation:
                             _________________). C or S corporation:____________

               3.2_____      partnership

               3.3_____      sole proprietorship

4.       Employer Tax Identification Number:  _________________________________.

5.       The Effective Date of the Employer Plan shall be _____________________.

6.       The Effective Date of this Amendment shall be _________________________
         or, with regard to any particular provision of the Employer Plan, any
         earlier date specified in the Employer Plan as the date as of which
         such provision shall be effective, provided, however, that the changes
         made to the Plan pursuant to Section 11.2 of the Plan shall be
         effective for Plan Years beginning on or after January 1, 1995 unless
         provided otherwise.

<PAGE>

7.       The Plan Year and Limitation Year are identical to each other and are
         both the calendar year or, if selected below, the Plan Year and
         Limitation Year are both the following:

               7.1_____      The twelve-month period beginning on ______________
                             and ending on ________________.

         NOTE: If the Employer adopts the Plan to amend or replace a Preexisting
         Plan under Section 1.3 of the Plan and selects Option 7.1 above, the
         twelve-month period identified at Option 7.1 must be the same as the
         Plan Year of the Preexisting Plan.

         NOTE: A written resolution must be adopted by the Employer if the Plan
         Year and Limitation Year are other than the calendar year. The
         Limitation Year must be identical for all Qualified Plans of the
         Employer.

8.       Other Plans - Does the Employer currently maintain (or has the Employer
         ever maintained) one of the following:

               8.1_____      Another plan that is "qualified" under the Internal
                             Revenue Code (other than a standardized plan under
                             basic plan document no. 01, the American Bar
                             Association Members Retirement Plan).

               8.2_____      A "welfare benefit fund" under Code Section 419(e)
                             that provides post-retirement medical benefits
                             allocated to separate accounts for key employees,
                             as defined in Code Section 419A(d)(3).

               8.3_____      An "individual medical account" under Code Section
                             415(1)(2).

         If the answer to any of these is yes, the Employer must use one of the
         two nonstandardized participation agreements (02-003 or 02-004) to
         adopt the Plan, rather than this standardized participation agreement.

9.       The Entry Date(s) of the Plan:

               9.1__________________________ shall be the first Entry Date.

               9.2__________________________ shall be the second Entry Date.

         (The Entry Date(s) may not postpone entry into the Plan later than the
         earlier of (a) the first day of the Plan Year beginning after the date
         on which an Employee satisfies the requirements of Section 10 below, or
         (b) the date 6 months after the date such requirements were satisfied.
         In no event shall the Entry Dates be more than 6 months apart.)

10.      Eligibility Requirements - To be eligible to become a Participant, an
         Employee must, as of any Entry Date:

               10.1_____     have completed _________ (not to exceed two) Years
                             of Eligibility Service since the date on which an
                             Hour of Service was first performed. NOTE: If

                                        2

<PAGE>

                             this Option 10.1 is for more than one Year of
                             Eligibility Service, Option 14.1 must also be
                             elected.

               10.2_____     have attained age _______(age nearest birthday; not
                             to exceed age 21).

         For purposes of this Section 10, the term "Employee" shall include all
         Employees of this Employer and any other employer aggregated with this
         Employer under Internal Revenue Code Section 414(b), (c), (m) or (o)
         and Leased Employees of any such Employer.

11.      Compensation shall mean total Compensation as specified in the Plan
         which is paid to an Employee during the:

               11.1_____     Plan Year;

               11.2_____     Calendar year ending with or within the Plan Year,
                             provided, however, that if the Employee's date of
                             hire is less than twelve months before the end of a
                             calendar year, Compensation for that determination
                             period will be the Compensation paid to the
                             Employee during the Plan Year within which such
                             period ends; or

               11.3_____     12-consecutive-month period ending each
                             ______________, provided, however, that if the
                             Employee's date of hire is less than twelve months
                             before the end of a particular 12-consecutive-month
                             period, Compensation for that determination period
                             will be the Compensation paid to the Employee
                             during the Plan Year within which such period ends.
                             This period must end with or within the Plan Year,
                             and must be applied uniformly to all Participants.

12.      Normal Retirement Age shall mean one of the following:

               12.1_____     Age____________ (not to exceed age 65); or

               12.2_____     The later of age _____(not to exceed age 65) or the
                             _____(not to exceed 5th) anniversary of the
                             "participation commencement date." If , for Plan
                             Years beginning before January 1, 1988, Normal
                             Retirement Age was determined with reference to the
                             anniversary of the participation commencement date
                             (more than five but not exceeding 10 years), the
                             anniversary date for Participants who first
                             commenced participation under the Employer Plan
                             before the first Plan Year beginning on or after
                             January 1, 1988, shall be the earlier of (i) the
                             10th the anniversary of the participation
                             commencement date (or such anniversary as had been
                             elected by the Employer, if less than 10) or (ii)
                             the fifth anniversary of the first day of the first
                             Plan Year beginning on or after January 1,1988. The
                             "participation commencement date" is the first day
                             of the first Plan Year in which the participant
                             commenced Participation in the Employer Plan.

                                       3

<PAGE>

13.      Early Retirement Age shall mean the age at which a Participant attains
         age _____ and has at least _____Years of Credited Service.

14.      Vesting - Select one of the following vesting schedules (see Option
         10.1 regarding the effect of the choice for that Option on the election
         in this Option):

               14.1_____     Schedule A: 100% vesting beginning after a two-year
                             Period of Vesting Service.

               14.2_____     Schedule B: 20% after a two-year Period of Vesting
                             Service and 20% for each additional one-year Period
                             of Vesting Service.

               14.3_____     Schedule C: 100% vesting beginning after a
                             three-year Period of Vesting Service.

               14.4_____     Schedule D: based on the Period of Vesting Service
                             after each additional year:

                             1_____                        4_____(at least 60%)
                             2_____ (at least 20%)         5_____(at least 80%)
                             3_____ (at least 40%)         6_____100%

               14.5_____     Schedule E: 100% at all times

         In determining a Participant's Period of Vesting Service, service
         before the Effective Date of the Employer Plan is disregarded unless
         ------                                            -----------
         the following Option is selected:

               14.6_____     Service before the Effective Date shall be
                             considered in determining a Participant's Period of
                             Vesting Service.

15.      Hours of Service are to be calculated according to the following
         method:

               15.1_____     One hour for each Hour of Service.

               15.2_____     10 hours for each day in which at least one Hour of
                             Service is credited.

               15.3_____     45 hours for each week in which at least one Hour
                             of Service is credited.

               15.4_____     90 hours for each two-week period in which at least
                             one Hour of Service is credited.

               15.5_____     95 hours for each semi-month period in which at
                             least one Hour of Service is credited.

               15.6_____     190 hours for each month in which at least one Hour
                             of Service is credited.

                                       4

<PAGE>

16.      To accrue an additional Year of Eligibility Service and Year of
         Participation, an Employee must be credited with at least 1,000 Hours
         of Service during the period specified in the Plan. However, if Option
         16.1 is selected, the number of Hours of Service required shall be
         reduced to the number specified as follows:

               16.1_____     The number of Hours of Service necessary to be
                             credited with a Year of Eligibility Service and a
                             Year of Participation is ____________ (not more
                             than 1,000).

17.      Normal Retirement Benefit Formula shall mean:

               17.1   Step-rate Integrated Flat Percentage Benefit:

                      ______% of Average Annual Compensation up to the
                      Integration Level plus _____% of Average Annual
                      Compensation in excess of the Integration Level, reduced
                      pro-rata for each year of Credited Service less than 25
                      years.

18.      Credited Service

               18.1_____     Credited Service shall include all Service before
                             the Effective Date of the Employer Plan; or

               18.2_____     Credited Service shall include only Service from
                             and after the Effective Date of the Employer Plan.

19.      In calculating a Participant's Accrued Benefit, the fraction described
         in Section 2.2 of the Plan shall be calculated by using the
         Participant's Years of Credited Service with the Employer from the
         later of his date of hire or _____________ (which shall not be later
         than the Effective Date of the Employer Plan) as set forth in Section
         2.2(b) of the Plan.

20.      Average Annual Compensation shall be based on:

               Highest consecutive _____ (three, four or five) Years of Credited
               Service.

21.      Integration Level shall mean:

               21.1_____     The Participant's Covered Compensation for the Plan
                             Year; or

               21.2_____     The greater of $10,000 or 50% of the Covered
                             Compensation of a person who attains Social
                             Security Retirement Age during the calendar year
                             during which the Plan Year begins.

For this purpose, Covered Compensation shall be determined based on the
following year:

               21.3______    Current Plan Year; or

                                       5

<PAGE>

               21.4_____     _______Plan Year. Covered Compensation for a Plan
                             Year earlier than the current Plan Year may be
                             used, provided that the earlier Plan Year is the
                             same for all Employees and that it is not earlier
                             than the later of (i) the Plan Year beginning five
                             years before the current Plan Year, and (ii) the
                             Plan Year beginning in 1989. If the Plan Year
                             entered in Option 21.4 is more than five years
                             before the current Plan Year, the Participant's
                             Covered Compensation shall be that determined under
                             the Covered Compensation table for the Plan Year
                             beginning five years before the current Plan Year.

22.      Normal Form of Annuity shall be:

               22.1_____     Single Life Annuity; or

               22.2_____     Life Annuity with a guaranty of a minimum of
                             ________(60, 120, 180 or 240) monthly payments.

23.      Actuarial Equivalent - Except as provided in Section 9.5 of the Plan,
         for the purpose of establishing the Actuarial Equivalent, benefit
         payments shall be discounted only for mortality and interest based on
         the following:

               23.1_____     Interest Rate:___________%. (This interest rate
                             must be no less than 7.5% and no greater that
                             8.5%.)

               23.2_____     Post-retirement Mortality Table:___________________
                             _____________________________________________(This
                             table must be one of the standard mortality tables
                             described in Treasury Regulations Section 1.401 (a)
                             (4) -12.)

24.      Lump Sum Distributions - The provisions of Section 9.5 of the Plan
         relating to the applicable interest rate and the applicable mortality
         table shall apply to distributions in Plan Years beginning on or after
         __________ (this date must be no later than January 1, 2000).

         Stability Period - For purposes of determining the applicable interest
         rate for purposes of Section 9.5 of the Plan, the stability period is:

               25.1_____     one calendar month

               25.2_____     one Plan Year quarter

               25.3_____     one calendar quarter

               25.4_____     one Plan Year

               25.5_____     one calendar year

         NOTE: If a stability period other than one Plan Year, or a lookback
         month (under Section 26 below) other than the first or second calendar
         month preceding the first day of

                                       6

<PAGE>

         the stability period, is chosen, or if the Preexisting Plan was not
         maintained in the form of a plan under the ABRA Members Defined Benefit
         Pension Plan, certain rules described in Section 9.5 of the Plan may
         apply for purposes of determining lump sum benefit amounts until after
         the twelfth month following the adoption of this Participation
         Agreement.

26.      Lookback Month - For purposes of determining the applicable interest
         rate for purposes of section 9.5 of the Plan, the lookback month
         relating to the stability period is the:

               26.1_____     first calendar month preceding the first day of the
                             stability period

               26.2_____     second calendar month preceding the first day of
                             the stability period

               26.3_____     third calendar month preceding the first day of the
                             stability period

               26.4_____     fourth calendar month preceding the first day of
                             the stability period

               26.5_____     fifth calendar month preceding the first day of the
                             stability period

27.      Small Benefit Distributions - Section 9.5 of the Plan provides that
         vested Accrued Benefits with a present value of not more than a certain
         amount are required to be distributed in a single lump sum payment.
         Until the effective date specified in Option 27.1 below, this provision
         applies to vested Accrued Benefits with a present value of not more
         than $3,500. After the effective date specified in Option 27.1 below,
         this provision applies to vested Accrued Benefits with a present value
         of not more than $5,000.

               27.1   The effective date for increasing from $3,500 to $5,000
                      the present value of vested Accrued Benefits required to
                      be distributed in a single lump sum payment is _______.

28.      Predecessor Employer - Service with the following Predecessor Employer
         (s):

         ______________________________________________________________________

         ______________________________________________________________________

         ______________________________________________________________________

         shall be counted for purposes of:

               28.1_____     Years of Eligibility Service.

               28.2_____     Period of Vesting Service.

               28.3_____     Years of Credited Service.

                                       7

<PAGE>

29.      Coordination of Limits - If the Employer has also adopted a
         standardized form of the American Bar Association Members Retirement
         Plan as a Paired Plan, the minimum benefit or contribution requirements
         of Code Section 416(c) shall be satisfied in one of the following ways:

               29.1_____     Provide Top-Heavy Minimum in Each Plan. Under this
                             --------------------------------------
                             Option 29.1, the Employer agrees separately to
                             satisfy the top-heavy minimum benefit rules of
                             Section 5.3 of the Plan and the top-heavy minimum
                                                     ---
                             contribution rules of the ABA Members Retirement
                             Plan, regardless of whether Participants in the
                             Plan also participate in the Employer's plan under
                             the ABA Members Retirement Plan. This Option 29.1
                             will apply unless the Employer elects and complies
                             with Option 29.2.

               29.2_____     Provide Top-Heavy Minimum in One Plan. Under this
                             -------------------------------------
                             Option 25.2, the Employer designates the following
                             plan as the plan under which the top-heavy minimum
                             will be made:

                             29.2.1_____   The minimum benefit rules of Section
                                           5.3 of the Plan; or

                             29.2.2_____   The minimum contribution rules of the
                                           ABA Members Retirement Plan

                             To be eligible for this Option 29.2, the Employees
                             who are eligible to participate in the Employer
                             Plan must be identical to the employees who are
                             eligible to participate in the Employer's plan
                             under the ABA Members Retirement Plan. Accordingly,
                             the Employer must make elections under this Plan
                             concerning participation and coverage of Employees
                             that are identical to the corresponding elections
                             made by the Employer under the ABA Members
                             Retirement Plan.

30.      Compensation - Compensation means all of each Participant's:

               30.1_____     "Wages, Tips and Other Compensation" reported on
                             Form W-2.

               30.2_____     Income tax withholding wages.

               30.3_____     415 safe-harbor compensation.

         For purposes other than applying the limitation of Section 11.2 of the
         Plan, Compensation shall include any election deferral (as described in
         Code Section 402(g)) and any amount which is contributed or deferred by
         the Employer at the election of the Participant and which is not
         includible in the gross income of the Participant by reason of Code
         Section 125, 457 or 132(f)(4), but by reason of Code Section 132(f)(4)
         only for Plan Years beginning after December 31, 2000 or the earlier
         date chosen below:

               30.4_____     December 31, 1997

               30.5_____     December 31, 1998

                                       8

<PAGE>

               30.6_____     December 31, 1999

         For purposes of applying the limitations of Section 11.2 of the Plan,
         Compensation shall include any elective deferral (as defined in Code
         Section 402(g)(3)) and any amount which is contributed or deferred by
         the Employer at the election of the Participant and which is not
         includible in the gross income of the Participant by reason of Code
         Section 125 or 457, but only for Limitation Years beginning after
         December 31, 1997, or by reason of Code Section 132(f)(4), but only for
         Limitation Years beginning after December 31, 2000 or the earlier date
         chosen below:

               30.7_____     December 31, 1997

               30.8_____     December 31, 1998

               30.9_____     December 31, 1999

31.      (a)   Highly Compensated Employee top 20% group election - An Employee
         other than a 5% owner shall be a Highly Compensated Employee for each
         of the Plan Years chosen below only if, in addition to receiving
         Compensation during the prior Plan Year (or calendar year beginning
         during the prior Plan Year if the election in Option 31(b) below is
         made for the Plan Year) in excess of $8,000 (as adjusted for increases
         in the cost of living) as described in Section 2.38 of the Plan, the
         Employee was also in the top 20% of employees for the prior Plan Year
         (or calendar year beginning during the prior Plan Year if elected in
         Option 31(b)) as described in Section 2.38 of the Plan:

               31.1_____     the Plan Year beginning during 1997

               31.2_____     the Plan Year beginning during 1998

               31.3_____     the Plan Year beginning during 1999

               31.4_____     the Plan Year beginning during 2000

               31.5_____     the Plan Year beginning during 2001

               31.6_____     each of the Plan Years beginning during or after
                             2002

         (b)   Highly Compensated Employee calendar year election available to
         any Plan with a Plan Year other than the calendar year - For each of
         the Plan Years chosen below, the determination of whether an Employee
         other than a 5% owner is a Highly Compensated Employee as described in
         Section 2.38 will be based on whether the Employee received
         Compensation above a specified amount and, if elected by the Employer
         pursuant to Option 31(a) above, was in the top 20% group, for the
         calendar year beginning during the prior Plan Year rather than based on
         whether the Employee received Compensation above a specified amount
         and, if elected, was in the top 20% group during the prior Plan Year:

                                       9

<PAGE>

               31.7_____     the Plan Year beginning during 1997

               31.8_____     the Plan Year beginning during 1998

               31.9_____     the Plan Year beginning during 1999

               31.10_____    the Plan Year beginning during 2000

               31.11_____    the Plan Year beginning during 2001

               31.12_____    each of the Plan Years beginning during or after
                             2002

32.      Required Beginning Date - Distribution of a Participant's entire
         interest shall commence no later than the April 1 of the calendar year
         following the calendar year in which the Participant attains age 70 1/2
         ("Age 70 1/2 Required Beginning Date") unless the Employer elects
         Option 32.1 below ("Delayed Required Beginning Date") or Option 32.2
         below ("Optional Delayed Required Bargaining Date"):

               32.1_____     Delayed Required Beginning Date: If this option is
                             elected, effective as of ___________, with respect
                             to Participants who continue in employment after
                             attaining age 70 1/2and who are not 5% owners,
                             distribution of such Participant's entire interest
                             shall commence no later than April 1 of the
                             calendar year in which the Participant terminates
                             Service. NOTE: If the preexisting Plan used the Age
                             701/2Required Beginning Date, this Option 32.1
                             cannot be elected later than the last date of the
                             remedial amendment period that applies to the
                             Preexisting Plan for changes under the Small
                             Business Job Protection Act of 1996 (which, in the
                             case of a Preexisting Plan maintained on or before
                             December 31, 2000 in the form of a standardized or
                             nonstandardized defined benefit pension plan under
                             the ABRA Members Defined Benefit Pension Plan,
                             shall be no earlier than January 25, 2003). Other
                             Preexisting Plans may have earlier deadlines for
                             electing this Option 32.1. If this Option 32.1 is
                             elected, see Section 9.7(a) of the Plan regarding
                             elections that must be provided to Participant's
                             attaining age 701/2prior to the end of the Plan
                             Year during which this amendment is adopted.

               32.2_____     Optional Delayed Required Beginning Date: If this
                             Option is elected, effective as of ____________,
                             with respect to Participants who continue in
                             employment after attaining age 701/2and who are not
                             5% owners, distribution of such Participant's
                             interest shall commence no later than April 1 of
                             the calendar year following the calendar year in
                             which the Participant attains age 701/2or at such
                             Participant's election shall commence no later than
                             April 1 of the calendar year following the calendar
                             year in which the Participant terminates Service.

         If Option 32.1 or Option 32.2 above is elected, the Employer may also
         elect that Participants who attained age 70 1/2 in years prior to 1997
         and commenced receiving

                                       10

<PAGE>

         distributions prior to termination of employment may elect to stop
         receiving distributions until employment terminates, at which time
         distributions will recommence.

               32.3_____     The Employer elects that Participants who have
                             commenced receiving distributions prior to
                             termination of employment may elect to stop
                             receiving distributions as described above.

         If Option 32.3 above is elected, the Employer must elect whether a new
         Annuity Starting Date will occur upon recommencement of benefits upon
         the Participant's termination of employment. Such a new Annuity
         Starting Date will occur unless the Employer elects Option 32.4 below.

               32.4_____     A new Annuity Starting Date will not occur upon
                             such recommencement of benefits.

33.      (a) Repeal of Code Section 415(e) Limitation- The combined plan
         limitation of Code Section 415(e), which limits the total benefits a
         Participant can receive under this Plan and any defined contribution
         plan of the Employer, was repealed effective for Limitation Years
         beginning on or after January 1, 2000. Nonetheless, the Employer can
         elect that Code Section 415(e) and such limitation continue to apply,
         but the Employer must use one of the two nonstandardized participation
         agreements (02-003 or 02-004) to adopt the Plan, rather than this
         standardized participation agreement.

         (b) Benefit Increases Due to Repeal of Code Section 415(e) - Benefit
         increases resulting from the repeal of Code Section 415(e) and the
         combined plan limitation will be provided to all current and former
         Participants (with benefits previously restricted by such limitation)
         who have an accrued benefit under the Plan immediately before the first
         Limitation Year beginning on or after January 1, 2000 unless Option
         33.1 below is elected by the Employer.

               33.1_____     Benefit increases resulting from the repeal of Code
                             Section 415(e) and the combined plan limitation
                             will only be provided to employees participating in
                             the Plan who have at least one Hour of Service
                             after the first day of the first Limitation Year
                             beginning on or after January 1, 2000.

34.      (a) RPE '94 Final Implementation Date - If the Plan was adopted and in
         effect before December 8, 1994 and satisfied the requirements of Code
         Section 415 as of such date, the RPA '94 Final Implementation Date (to
         which Section 11.2(f) of the Plan refers) is the first day of the first
         Limitation Year beginning on or after January 1, 2000 or, if the
         Employer elects, the earlier date designated below:

               34.1_____     Designate the later of the dates a Plan amendment
                             applying the changes to Code Section 415(b)(2)(E)
                             made by the Uruguay Round Agreements Act was
                             adopted or made effective (but not later than the
                             first day of the first Limitation Year beginning on
                             or after January 1, 2000):________________

         (b) RPE '94 Old Law Benefits - If a Participant has a RPA '94 Old Law
         Benefit (as defined in Section 11.2(d)(15) of the Plan), the method
         used to determine whether the

                                       11

<PAGE>

         Participant's benefit exceeds the limitations of Section 11.2 of the
         Plan after the RPA `94 freeze date (as defined in that Section) shall
         be the following method designated below:

               34.2_____     Method one

               34.3_____     Method two

               34.4_____     Method three

                                    * * * * *

Please read the following important information carefully:

Sign and date the Participation Agreement and retain a copy for your records.
Send the completed Agreement to the American Bar Association Members Retirement
Program, Box 9109, Boston, Massachusetts 02209. If you have any questions
concerning the Participation Agreement or the Plan, please call a customer
service representation at (800) 348-2272. Failure to complete the Participation
Agreement properly could result in disqualification of the Employer Plan. This
Participation Agreement may be used only in connection with basic plan document
no. 02 (the American Bar Association Members Defined Benefit Pension Plan).

The Employer, if unincorporated, acknowledges receipt of a current Prospectus
and familiarity with its provisions. The Employer represents that the sole
practitioner, or at least one partner or shareholder, is a member or associate
of the ABA or A Qualified Bar Association (or that the Employer is otherwise
eligible to adopt the Plan in accordance with the definition of "employer" in
the Plan).

The Employer as Plan Administrator will fulfill the reporting and disclosure
requirements of the Internal Revenue Service and the Department or Labor. The
Employer acknowledges that ABRA, the Trustees and their designated agents shall
not have any liability for actions taken on the basis of information provided to
them by the Employer. ABRA will advise the Employer of any amendments made to
the Plan or of the discontinuation or abandonment of the Plan.

If the Employer is a member of an affiliated service group, a controlled group
of corporations or a group of businesses under common control, the Employer
represents that all employees of all members of that group are included in the
Employer Plan.

The Employer may rely on the opinion letter issued to the Trustees by the
National Office of the Internal Revenue Service Secretary as evidence that the
Employer Plan is qualified under Code Section 401 except to the extent provided
by Revenue Procedure 2000-20, 2000-6 I.R.B. 553 and Internal Revenue Service
Announcement 2001-77, 2001-30 I.R.B.

The Employer may not rely on any opinion letter issued by the National Office of
the Internal Revenue Service with respect to the requirements of Code Section
401(a)(26) that apply to prior benefit structures. If the Employer has ever
maintained or later adopts any plan (including any welfare benefit fund under
Code Section 419(e) that provides post-retirement medical benefits allocated to
separate accounts for key employees, as defined in Code Section 419A(d)(3), or
any

                                       12

<PAGE>

individual medical account under Code Section 415(1)(2)) in addition to the
Employer Plan (other than standardized forms of the American Bar Association
Members Retirement Plan and/or the American Bar Association Members Defined
Benefit Pension Plan, the Employer may not rely on the opinion letter issued by
the National Office of the Internal Revenue Service with respect to the
requirements of Code Sections 415 and 416. In addition, the Employer might not
be entitled to rely on such opinion letter in certain other circumstances, which
are specified in the opinion letter issued for this Participation Agreement or
in section 6 of Revenue Procedure 2000-20 (as amended) and Annoucement 2001-77.

If the Employer wishes to obtain reliance with respect to the requirements of
Code Section 401(a)(26) that apply to prior benefit structures, or if the
Employer that adopts or maintains multiple plans wishes to obtain reliance with
respect to the requirements of Code Section 415 and 416, or if the Employer is
not entitled for other reasons to rely on the opinion letter and wishes
assurance that the Employer Plan is qualified, the Employer must apply for a
determination letter from the Employee Plans Determinations office of the
Internal Revenue Service.

The Employer understands that ABRA has received from the Internal Revenue
Service favorable opinion letters for the Plan, and from time to time must
revise the Plan, the Participation Agreement or both to assure continued
qualification of the Plan and receive updated favorable opinion letters. If ABRA
revises the Participation Agreement to assure continued qualification of the
Plan, the Employer agrees to readopt a revised Participation Agreement as soon
as administratively feasible after being requested to do so by ABRA.

                                       _________________________________________
                                                  (Name of Practice)

                                       _________________________________________
                                                      (Signature)

                                       _________________________________________
                                                      (Print Name)

                                       Date:____________________________________

                                       13

<PAGE>

           As Approved by Internal Revenue Service on January 25, 2002

                        AMERICAN BAR ASSOCIATION MEMBERS
                          DEFINED BENEFIT PENSION PLAN
                          ----------------------------

          Nonstandardized Safe Harbor Participation Agreement DBNI 003
          ------------------------------------------------------------

Complete this form to adopt a nonstandardized and nonintegrated defined-benefit
pension plan under the American Bar Association Members Defined Benefit Pension
Plan (the "Plan") and its related trust. Please read the instructions before
completing the form. (Your adoption of the Plan with this participation
agreement is called the "Employer Plan.") An Employer that adopts this
participation agreement must submit the plan to the IRS for approval to be
assured that the plan is tax-qualified.

Please type or print clearly with a pen.

1.       The Employer Plan shall be known as the "_____________________________
         Defined Benefit Pension Plan" (enter name of practice in blank) and
         shall be designated Plan Number __________ (e.g., 101, 102 or 103).

2.       Practice Address:_____________________________________________________
         ______________________________________________________________________

         Name of Employer Plan contact:  ______________________________________.
         Business telephone number:  __________________________________________.

3.       The practice is

               3.1_____      incorporated (date of incorporation:
                             _________________). C or S corporation:____________

               3.2_____      partnership

               3.3_____      sole proprietorship

4.       Employer Tax Identification Number:  _________________________________.

5.       The Effective Date of the Employer Plan shall be _____________________.

6.       The Effective Date of this Amendment shall be _________________________
         or, with regard to any particular provision of the Employer Plan, any
         earlier date specified in the Employer Plan as the date as of which
         such provision shall be effective, provided, however, that the changes
         made to the Plan pursuant to Section 11.2 of the Plan shall be
         effective for Plan Years beginning on or after January 1, 1995 unless
         provided otherwise.

  Copyright(C)2001 by American Bar Retirement Association. All rights reserved.

7.       The Plan Year and Limitation Year are identical to each other and are
         both the calendar year or, if selected below, the Plan Year and
         Limitation Year are both the following:

<PAGE>

               7.1_____      The twelve-month period beginning on ______________
                             and ending on ________________.

         NOTE: If the Employer adopts the Plan to amend or replace a Preexisting
         Plan under Section 1.3 of the Plan and selects Option 7.1 above, the
         twelve-month period identified at Option 7.1 must be the same as the
         Plan Year of the Preexisting Plan.

         NOTE: A written resolution must be adopted by the Employer if the Plan
         Year and Limitation Year are other than the calendar year. The
         Limitation Year must be identical for all Qualified Plans of the
         Employer.

8.       Indicate whether the Employer maintains or has ever maintained any of
         the following plans or arrangements covering all or some of the
         employees covered by this Employer Plan:

         _____   Defined contribution qualified plan

         _____   Defined benefit qualified plan

         _____   Welfare-benefit fund for post-retirement medical benefits of
                 key employees

         _____   Individual medical account under a retirement or annuity plan

         If the answer to any of these is yes, complete the following:

               8.1    Minimum Benefit. If the other plan is an ongoing qualified
                      ---------------
                      plan that is "top-heavy" under the tax laws, you may
                      indicate below the method by which the minimum benefit
                      under this Plan (see Section 5.3 of the Plan) will be
                      coordinated with the minimum benefit or contribution under
                      the other plan. If no method is indicated below, the
                      minimum benefit under this Plan must be provided. Attach a
                      separate statement if necessary. The method indicated must
                      preclude Employer discretion.

                      __________________________________________________________

                      __________________________________________________________

                      __________________________________________________________

               8.2    Maximum Benefit. If the other plan is a defined-benefit
                      plan, indicate below the method by which the annual
                      benefit under this Plan and the annual benefit under the
                      other plan will be limited to assure compliance with the
                      limitations explained in Section 11.2 of the Plan.

                      If the other plan is a defined-contribution plan, then for
                      Limitation Years beginning before January 1, 2000,
                      indicate below the method

                                       2

<PAGE>

                      by which the annual benefit under this Plan and the
                      "annual addition" (as defined in Section 11.2 of the Plan)
                      under the other plan will be limited, including any
                      adjustments to be made to each Participant's "Defined
                      Contribution Plan Fraction" and "Defined Benefit Plan
                      Fraction" (as defined in the Plan).

                      Attach a separate statement if necessary. The method
                      indicated must preclude Employer discretion.

                      __________________________________________________________

                      __________________________________________________________

                      __________________________________________________________

9.       The Entry Date(s) of the Plan:

               9.1_____      shall be the first Entry Date.

               9.2_____      shall be the second Entry Date.

               (The Entry Date(s) may not postpone entry into the Plan later
               than the earlier of (a) the first day of the Plan Year beginning
               after the date on which an Employee satisfies the requirements of
               Section 10 below, or (b) the date 6 months after the date such
               requirements were satisfied. In no event shall the Entry Dates be
               more than 6 months apart.)

10.      Eligibility Requirements - To be eligible to become a Participant, an
         Employee must, as of any Entry Date:

               10.1_____     have completed _________ (not to exceed two) Years
                             of Eligibility Service since the date on which an
                             Hour of Service was first performed. NOTE: If this
                             Option 10.1 is for more than one Year of
                             Eligibility Service, Option 15.1 must also be
                             elected.

               10.2_____     have attained age _______(age nearest birthday; not
                             to exceed age 21).

         For purposes of this Section 10, the term "Employee" shall include all
         Employees of this Employer and any other employer aggregated with this
         Employer under Internal Revenue Code Section 414(b), (c), (m) or (o)
         and Leased Employees of any such Employer.

11.      Exclusion of certain Employees from eligibility, despite their
         satisfaction of other eligibility requirements of the Plan (check the
         appropriate blank to exclude the class of Employees described in that
         Option):

               11.1_____     Associate attorneys.

                                       3

<PAGE>

               11.2_____     Employees of certain specified businesses
                             (businesses that are members of the same affiliated
                             service group, controlled group of corporations or
                             group of businesses under common control to which
                             the Employer belongs).

                             Name and address of excluded business(es):

                             __________________________________________________

                             __________________________________________________

                             __________________________________________________

               11.3_____     Leased Employees.

               11.4_____     Other:_____________________________________________
                                    (list other types of excluded employees)

12.      Compensation shall mean total Compensation as specified in the Plan
         which is paid to an Employee during the:

               12.1_____     Plan Year;

               12.2_____     Calendar year ending with or within the Plan Year,
                             provided, however, that if the Employee's date of
                             hire is less than twelve months before the end of a
                             calendar year, Compensation for that determination
                             period will be the Compensation paid to the
                             Employee during the Plan Year within which such
                             period ends; or

               12.3_____     12-consecutive-month period ending each
                             ______________, provided, however, that if the
                             Employee's date of hire is less than twelve months
                             before the end of a particular 12-consecutive-month
                             period, Compensation for that determination period
                             will be the Compensation paid to the Employee
                             during the Plan Year within which such period ends.
                             This period must end with or within the Plan Year,
                             and must be applied uniformly to all Participants.

13.      Normal Retirement Age shall mean one of the following:

               13.1_____     Age____________  (not to exceed age 65); or

               13.2_____     The later of age _____(not to exceed age 65) or the
                             _____(not to exceed 5th) anniversary of the
                             "participation commencement date." If , for Plan
                             Years beginning before January 1, 1988, Normal
                             Retirement Age was determined with reference to the
                             anniversary of the participation commencement date
                             (more than five but not exceeding 10 years), the
                             anniversary date for Participants who first
                             commenced participation under the

                                       4

<PAGE>

                             Employer Plan before the first Plan Year beginning
                             on or after January 1, 1988, shall be the earlier
                             of (i) the 10th anniversary of the participation
                             commencement date (or such anniversary as had been
                             elected by the Employer, if less than 10) or (ii)
                             the fifth anniversary of the first day of the first
                             Plan Year beginning on or after January 1,1988. The
                             "participation commencement date" is the first day
                             of the first Plan Year in which the Participant
                             commenced participation in the Employer Plan.

14.      Early Retirement Age shall mean the age at which a Participant attains
         age _____ and has at least _____Years of Credited Service.

15.      Vesting - Select one of the following vesting schedules (see Option
         10.1 regarding the effect of the choice for that Option on the election
         in this Option):

               15.1_____     Schedule A: 100% vesting beginning after a two-year
                             Period of Vesting Service.

               15.2_____     Schedule B: 20% after a two-year Period of Vesting
                             Service and 20% for each additional one-year Period
                             of Vesting Service.

               15.3_____     Schedule C: 100% vesting beginning after a
                             three-year Period of Vesting Service.

               15.4_____     Schedule D: based on the Period of Vesting Service
                             after each additional year:

                             1_____                        4_____(at least 60%)
                             2_____ (at least 20%)         5_____(at least 80%)
                             3_____ (at least 40%)         6_____100%

               15.5_____     Schedule E: 100% at all times

         In determining a Participant's Period of Vesting Service, service
         before the Effective Date of the Employer Plan is disregarded unless
         the following Option is selected:

               15.6_____     Service before the Effective Date shall be
                             considered in determining a Participant's Period of
                             Vesting Service.

16.      Hours of Service are to be calculated according to the following
         method:

               16.1_____     One hour for each Hour of Service.

               16.2_____     10 hours for each day in which at least one Hour of
                             Service is credited.

                                       5

<PAGE>

               16.3_____     45 hours for each week in which at least one Hour
                             of Service is credited.

               16.4_____     90 hours for each two-week period in which at least
                             one Hour of Service is credited.

               16.5_____     95 hours for each semi-month period which at least
                             one Hour of Service is credited.

               16.6_____     190 hours for each month in which at least one Hour
                             of Service is credited.

17.      To accrue an additional Year of Eligibility Service and Year of
         Participation, an Employee must be credited with at least 1,000 Hours
         of Service during the period specified in the Plan. However, if Option
         17.1 is selected, the number of Hours of Service required shall be
         reduced to the number specified as follows:

               17.1_____     The number of Hours of Service necessary to be
                             credited with a Year of Eligibility Service and a
                             Year of Participation is _____________(not more
                             than 1,000).

18.      Normal Retirement Benefit Formula shall mean:

               18.1   Nonintegrated Flat Percentage Benefit:

                             ______% of Average Annual Compensation reduced
                             pro-rata for each Year of Credited Service less
                             than 25 years.

19.      Credited Service

               19.1_____     Credited Service shall include all Service before
                             the Effective Date of the Employer Plan; or

               19.2_____     Credited Service shall include only Service from
                             and after the Effective Date of the Employer Plan.

20.      In calculating a Participant's Accrued Benefit, the fraction described
         in Section 2.2 of the Plan shall be calculated by using (elect 20.1 or
         20.2):

               20.1_____     The Participant's Years of Participation under the
                             uniform method set forth in Section 2.2(a) of the
                             Plan; or

               20.2_____     The Participant's Years of Credited Service with
                             the Employer from the later of his date of hire or
                             _____________ (which shall not be later than the
                             Effective Date of the Employer Plan) as set forth
                             in Section 2.2 (b) of the Plan.

21.      Average Annual Compensation shall be based on:

                                       6

<PAGE>

                             Highest consecutive __________ (three, four or
                             five) Years of Credited Service.

22.      Normal Form of Annuity shall be:

               22.1_____     Single Life Annuity; or

               22.2_____     Life Annuity with a guaranty of a minimum of
                             ________ (60, 120, 180 or 240) monthly payments.

23.      Actuarial Equivalent - Except as provided in Section 9.5 of the Plan,
         for the purpose of establishing the Actuarial Equivalent, benefit
         payments shall be discounted only for mortality and interest based on
         the following:

               23.1_____     Interest Rate: ___________%.

               23.2_____     Post-retirement Mortality Table: UP84 with _____%
                             interest.

               23.3_____     The "applicable interest rate" and "applicable
                             mortality table" as described in Section 9.5 of the
                             Plan.

               23.4_____     Other _____________________________________.

24.      Lump Sum Distributions - The provisions of Section 9.5 of the Plan
         relating to the applicable interest rate and the applicable mortality
         table shall apply to distributions in Plan Years beginning on or after
         __________ (this date must be no later than January 1, 2000).

25.      Stability Period - For purposes of determining the applicable interest
         rate for purposes of Section 9.5 of the Plan, the stability period is:

               25.1_____     one calendar month

               25.2_____     one Plan Year quarter

               25.3_____     one calendar quarter

               25.4_____     one Plan Year

               25.5_____     one calendar year

         NOTE: If a stability period other than one Plan Year, or a lookback
         month (under Section 26 below) other than the first or second calendar
         month preceding the first day of the stability period, is chosen, or if
         the Preexisting Plan was not maintained in the form of a plan under the
         ABRA Members Defined Benefit Pension Plan, certain rules described in
         Section 9.5 of the Plan may apply for purposes of determining lump sum
         benefit amounts until after the twelfth month following the adoption of
         this Participation Agreement.

                                       7

<PAGE>

26.      Lookback Month - For purposes of determining the applicable interest
         rate for purposes of section 9.5 of the Plan, the lookback month
         relating to the stability period is the:

               26.1_____     first calendar month preceding the first day of the
                             stability period

               26.2_____     second calendar month preceding the first day of
                             the stability period

               26.3_____     third calendar month preceding the first day of the
                             stability period

               26.4_____     fourth calendar month preceding the first day of
                             the stability period

               26.5_____     fifth calendar month preceding the first day of the
                             stability period

27.      Small Benefit Distributions - Section 9.5 of the Plan provides that
         vested Accrued Benefits with a present value of not more than a certain
         amount are required to be distributed in a single lump sum payment.
         Until the effective date specified in Option 27.1 below, this provision
         applies to vested Accrued Benefits with a present value of not more
         than $3,500. After the effective date specified in Option 27.1 below,
         this provision applies to vested Accrued Benefits with a present value
         of not more than $5,000.

               27.1_____     The effective date for increasing from $3,500 to
                             $5,000 the present value of vested Accrued Benefits
                             required to be distributed in a single lump sum
                             payment is _______.

28.      Predecessor Employer - Service with the following Predecessor Employer
         (s):

         _______________________________________________________________________

         _______________________________________________________________________

         _______________________________________________________________________

         shall be counted for purposes of:

               28.1_____     Years of Eligibility Service.

               28.2_____     Period of Vesting Service.

               28.3_____     Years of Credited Service.

29.      Compensation - Compensation means all of each Participant's:

               29.1_____     "Wages, Tips and Other Compensation" reported on
                             Form W-2.

                                       8

<PAGE>

               29.2_____     Income tax withholding wages.

               29.3_____     415 safe-harbor compensation.

         For purposes other than applying the limitation of Section 11.2 of the
         Plan, Compensation shall include any election deferral (as described in
         Code Section 402(g)) and any amount which is contributed or deferred by
         the Employer at the election of the Participant and which is not
         includible in the gross income of the Participant by reason of Code
         Section 125, 457 or 132(f)(4), but by reason of Code Section 132(f)(4)
         only for Plan Years beginning after December 31, 2000 or the earlier
         date chosen below:

               29.4_____     December 31, 1997

               29.5_____     December 31, 1998

               29.6_____     Dcember 31, 1999

         For purposes of applying the limitations of Section 11.2 of the Plan,
         Compensation shall include any elective deferral (as defined in Code
         Section 402(g)(3)) and any amount which is contributed or deferred by
         the Employer at the election of the Participant and which is not
         includible in the gross income of the Participant by reason of Code
         Section 125 or 457, but only for Limitation Years beginning after
         December 31, 1997, or by reason of Code Section 132(f)(4), but only for
         Limitation Years beginning after December 31, 2000 or the earlier date
         chosen below:

               29.7_____     December 31, 1997

               29.8_____     December 31, 1998

               29.9_____     December 31, 1999

30.      (a)   Highly Compensated Employee top 20% group election - An Employee
         other than a 5% owner shall be a Highly Compensated Employee for each
         of the Plan Years chosen below only if, in addition to receiving
         Compensation during the prior Plan Year (or calendar year beginning
         during the prior Plan Year if the election in Option 30(b) below is
         made for the Plan Year) in excess of $8,000 (as adjusted for increases
         in the cost of living) as described in Section 2.38 of the Plan, the
         Employee was also in the top 20% of employees for the prior Plan Year
         (or calendar year beginning during the prior Plan Year if elected in
         Option 30(b)) as described in Section 2.38 of the Plan:

               30.1_____     the Plan Year beginning during 1997

               30.2_____     the Plan Year beginning during 1998

               30.3_____     the Plan Year beginning during 1999

                                       9

<PAGE>

               30.4_____     the Plan Year beginning during 2000

               30.5_____     the Plan Year beginning during 2001

               30.6_____     each of the Plan Years beginning during or after
                             2002

         (b)   Highly Compensated Employee calendar year election available to
         any Plan with a Plan Year other than the calendar year - For each of
         the Plan Years chosen below, the determination of whether an Employee
         other than a 5% owner is a Highly Compensated Employee as described in
         Section 2.38 will be based on whether the Employee received
         Compensation above a specified amount and, if elected by the Employer
         pursuant to Option 30(a) above, was in the top 20% group, for the
         calendar year beginning during the prior Plan Year rather than based on
         whether the Employee received Compensation above a specified amount
         and, if elected, was in the top 20% group during the prior Plan Year:

               30.7_____     the Plan Year beginning during 1997

               30.8_____     the Plan Year beginning during 1998

               30.9_____     the Plan Year beginning during 1999

               30.10_____    the Plan Year beginning during 2000

               30.11_____    the Plan Year beginning during 2001

               30.12_____    each of the Plan Years beginning during or after
                             2002

31.      Required Beginning Date - Distribution of a Participant's entire
         interest shall commence no later than the April 1 of the calendar year
         following the calendar year in which the Participant attains age 70 1/2
         ("Age 70 1/2 Required Beginning Date") unless the Employer elects
         Option 31.1 below ("Delayed Required Beginning Date") or Option 31.2
         below ("Optional Delayed Required Beginning Date"):

               31.1_____     Delayed Required Beginning Date: If this option is
                             elected, effective as of ___________________, with
                             respect to Participants who continue in employment
                             after attaining age 70 1/2and who are not 5%
                             owners, distribution of such Participant's entire
                             interest shall commence no later than April 1 of
                             the calendar year in which the Participant
                             terminates Service. NOTE: If the preexisting Plan
                             used the Age 701/2Required Beginning Date, this
                             Option 31.1 cannot be elected later than the last
                             date of the remedial amendment period that applies
                             to the Preexisting Plan for changes under the Small
                             Business Job Protection Act of 1996 (which, in the
                             case of a Preexisting Plan maintained on or before
                             December 31, 2000 in the form of a standardized or
                             nonstandardized defined

                                       10

<PAGE>

                             benefit pension plan under the ABRA Members Defined
                             Benefit Pension Plan, shall be no earlier than
                             January 25, 2003). Other Preexisting Plans may have
                             earlier deadlines for electing this Option 31.1. If
                             this Option 31.1 is elected, see Section 9.7(a) of
                             the Plan regarding elections that must be provided
                             to Participant's attaining age 701/2prior to the
                             end of the Plan Year during which this amendment is
                             adopted.

               31.2_____     Optional Delayed Required Beginning Date: If this
                             Option is elected, effective as of ______________,
                             with respect to Participants who continue in
                             employment after attaining age 701/2and who are not
                             5% owners, distribution of such Participant's
                             interest shall commence no later than April 1 of
                             the calendar year following the calendar year in
                             which the Participant attains age 701/2or at such
                             Participant's election shall commence no later than
                             April 1 of the calendar year following the calendar
                             year in which the Participant terminates Service.

         If Option 31.1 or Option 31.2 above is elected, the Employer may also
         elect that Participants who attained age 70 1/2 in years prior to 1997
         and commenced receiving distributions prior to termination of
         employment may elect to stop receiving distributions until employment
         terminates, at which time distributions will recommence.

               31.3_____     The Employer elects that Participants who have
                             commenced receiving distributions prior to
                             termination of employment may elect to stop
                             receiving distributions as described above.

         If Option 31.3 above is elected, the Employer must elect whether a new
         Annuity Starting Date will occur upon recommencement of benefits upon
         the Participant's termination of employment. Such a new Annuity
         Starting Date will occur unless the Employer elects Option 31.4 below.

               31.4_____     A new Annuity Starting Date will not occur upon
                             such recommencement of benefits.

32.      (a) Repeal of Code Section 415(e) Limitation- The combined plan
         limitation of Code Section 415(e), which limits the total benefits a
         Participant can receive under this Plan and any defined contribution
         plan of the Employer, was repealed effective for Limitation Years
         beginning on or after January 1, 2000. Nonetheless, the Employer can
         elect that Code Section 415(e) and such limitation continue to apply by
         electing Option 32.1 below. If such election is made, Code Section
         415(e) and the combined plan limitation shall continue to apply until
         the first day of the first Limitation Year beginning on or after the
         date the Employer adopts the

                                       11

<PAGE>

         Participation Agreement or, if earlier, the date the Employer amended
         the Plan to conform to the changes made to Code Section 415(e) pursuant
         to the Uruguay Round Agreements Act. If such an election is made,
         certain qualification requirements might not be satisfied, for example,
         those identified in Question and Answer 8 of Internal Revenue Service
         Notice 99-44.

               32.1_____     For purposes of Plan Section 11.2, Code Section
                             415(e) and the combined plan limitation shall
                             continue to apply for Limitation Years beginning on
                             or after January 1, 2000 until the first day of the
                             first Limitation Year beginning on or after the
                             date the Employer adopts this Participation
                             Agreement or, if earlier, the date the Employee
                             amended the Plan to conform to the changes made to
                             Code Section 415(e) pursuant to the Uruguay Round
                             Agreements Act.

         (b) Benefit Increases Due to Repeal of Code Section 415(e) - Unless
         Option 32.2 below is elected by the Employer, benefit increases
         resulting from the repeal of Code Section 415(e) and the combined plan
         limitation will be provided to all current and former Participants
         (with benefits previously restricted by such limitation) who have an
         accrued benefit under the Plan immediately before the first Limitation
         Year for which Code Section 415(e) and the combined plan limitation no
         longer apply (see Section 32(a) above).

               32.2_____     Benefit increases resulting from the repeal of Code
                             Section 415(e) and the combined plan limitation
                             will only be provided to employees participating in
                             the Plan who have at least one Hour of Service
                             after the first day of the first Limitation Year
                             for which Code Section 415(e) and the combined plan
                             limitation no longer apply.

33.      (a) RPE '94 Final Implementation Date - If the Plan was adopted and in
         effect before December 8, 1994 and satisfied the requirements of Code
         Section 415 as of such date, the RPA '94 Final Implementation Date (to
         which Section 11.2(f) of the Plan refers) is the first day of the first
         Limitation Year beginning on or after January 1, 2000 or, if the
         Employer elects, the earlier date designated below:

               33.1_____     Designate the later of the dates a Plan amendment
                             applying the changes to Code Section 415(b)(2)(E)
                             made by the Uruguay Round Agreements Act was
                             adopted or made effective (but not later than the
                             first day of the first Limitation Year beginning on
                             or after January 1, 2000):____________

         (b) RPE '94 Old Law Benefits - If a Participant has a RPA '94 Old Law
         Benefit (as defined in Section 11.2(d)(15) of the Plan), the method
         used to determine whether the Participant's benefit exceeds the
         limitations of Section 11.2 of the Plan

                                       12

<PAGE>

         after the RPA '94 freeze date (as defined in that Section) shall be the
         following method designated below:

                  33.2 _____ Method one

                  33.3 _____ Method two

                  33.4 _____ Method three

                                    * * * * *

Please read the following important information carefully:

Sign and date the Participation Agreement and retain a copy for your records.
Send the completed Agreement to the American Bar Association Members Retirement
Program, Box 9109, Boston, Massachusetts 02209. If you have any questions
concerning the Participation Agreement or the Plan, please call a customer
service representative at (800) 348-2272. Failure to complete the Participation
Agreement properly could result in disqualification of the Employer Plan. This
Participation Agreement may be used only in connection with basic plan document
no. 02 (the American Bar Association Members Defined Benefit Pension Plan).

The Employer, if unincorporated, acknowledges receipt of a current Prospectus
and familiarity with its provisions. The Employer represents that the sole
practitioner, or at least one partner or shareholder, is a member or associate
of the ABA or a Qualified Bar Association (or that the Employer is otherwise
eligible to adopt the Plan in accordance with the definition of "employer" in
the Plan).

The Employer as Plan Administrator will fulfill the reporting and disclosure
requirements of the Internal Revenue Service and the Department of Labor. The
Employer acknowledges that ABRA, the Trustees and their designated agents shall
not have any liability for actions taken on the basis of information provided to
them by the Employer. ABRA will advise the Employer of any amendments made to
the Plan or of the discontinuation or abandonment of the Plan.

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

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

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

                                       13

<PAGE>

The Employer understands that ABRA has received from the Internal Revenue
Service favorable opinion letters for the Plan, and from time to time must
revise the Plan, the Participation Agreement or both to assure continued
qualification of the Plan and receive updated favorable opinion letters. If ABRA
revises the Participation Agreement to assure continued qualification of the
Plan, the Employer agrees to readopt a revised Participation Agreement as soon
as administratively feasible after being requested to do so by ABRA.

                                       _________________________________________
                                                  (Name of Practice)

                                       _________________________________________
                                                      (Signature)

                                       _________________________________________
                                                      (Print Name)

                                       Date:____________________________________

                                       14

<PAGE>

           As Approved by Internal Revenue Service on January 25, 2002

                        AMERICAN BAR ASSOCIATION MEMBERS
                          DEFINED BENEFIT PENSION PLAN
                          ----------------------------

           Nonstandardized Safe Harbor Participation Agreement DBI 004
           -----------------------------------------------------------

Complete this form to adopt a nonstandardized and integrated defined-benefit
pension plan under the American Bar Association Members Defined Benefit Pension
Plan (the "Plan") and its related trust. Please read the instructions before
completing the form. (Your adoption of the Plan with this participation
agreement is called the "Employer Plan.") An Employer that adopts this
participation agreement must submit the plan to the IRS for approval to be
assured that the plan is tax-qualified.

Please type or print clearly with a pen.

1.       The Employer Plan shall be known as the "_____________________________
         Defined Benefit Pension Plan" (enter name of practice in blank) and
         shall be designated Plan Number __________ (e.g., 101, 102 or 103).

2.       Practice Address:_____________________________________________________
         ______________________________________________________________________

         Name of Employer Plan contact:  ______________________________________.
         Business telephone number:  __________________________________________.

3.       The practice is

               3.1_____      incorporated (date of incorporation:
                             _________________). C or S corporation:____________

               3.2_____      partnership

               3.3_____      sole proprietorship

4.       Employer Tax Identification Number:  _________________________________.

5.       The Effective Date of the Employer Plan shall be _____________________.

6.       The Effective Date of this Amendment shall be _________________________
         or, with regard to any particular provision of the Employer Plan, any
         earlier date specified in the Employer Plan as the date as of which
         such provision shall be effective, provided, however, that the changes
         made to the Plan pursuant to Section 11.2 of the Plan shall be
         effective for Plan Years beginning on or after January 1, 1995 unless
         provided otherwise.

<PAGE>

7.       The Plan Year and Limitation Year are identical to each other and are
         both the calendar year or, if selected below, the Plan Year and
         Limitation Year are both the following:

               7.1_____      The twelve-month period beginning on ______________
                             and ending on ________________.

         NOTE: If the Employer adopts the Plan to amend or replace a Preexisting
         Plan under Section 1.3 of the Plan and selects Option 7.1 above, the
         twelve-month period identified at Option 7.1 must be the same as the
         Plan Year of the Preexisting Plan.

         NOTE: A written resolution must be adopted by the Employer if the Plan
         Year and Limitation Year are other than the calendar year. The
         Limitation Year must be identical for all Qualified Plans of the
         Employer.

8.       Indicate whether the Employer maintains or has ever maintained any of
         the following plans or arrangements covering all or some of the
         employees covered by this Employer Plan:

         _____   Defined contribution qualified plan

         _____   Defined benefit qualified plan

         _____   Welfare-benefit fund for post-retirement medical benefits of
                 key employees

         _____   Individual medical account under a retirement or annuity plan

         If the answer to any of these is yes, complete the following:

               8.1         Minimum Benefit. If the other plan is an ongoing
                           ---------------
                           qualified plan that is "top-heavy" under the tax
                           laws, you may indicate below the method by which the
                           minimum benefit under this Plan (see Section 5.3 of
                           the Plan) will be coordinated with the minimum
                           benefit or contribution under the other plan. If no
                           method is indicated below, the minimum benefit under
                           this Plan must be provided. Attach a separate
                           statement if necessary. The method indicated must
                           preclude Employer discretion.

                           _____________________________________________________

                           _____________________________________________________

                           _____________________________________________________

               8.2         Maximum Benefit. If the other plan is a
                           --------------
                           defined-benefit plan, indicate below the method by
                           which the annual benefit under this Plan and the
                           annual benefit under the other plan will be limited
                           to

                                       2

<PAGE>

                           assure compliance with the limitations explained in
                           Section 11.2 of the Plan.

                           If the other plan is a defined-contribution plan,
                           then for Limitation Years beginning before January 1,
                           2000, indicate below the method by which the annual
                           benefit under this Plan and the "annual addition" (as
                           defined in Section 11.2 of the Plan) under the other
                           plan will be limited, including any adjustments to be
                           made to each Participant's "Defined Contribution Plan
                           Fraction" and "Defined Benefit Plan Fraction" (as
                           defined in the Plan).

                           Attach a separate statement if necessary. The method
                           indicated must preclude Employer discretion.

                           _____________________________________________________

                           _____________________________________________________

                           _____________________________________________________

9.       The Entry Date(s) of the Plan:

               9.1_______    shall be the first Entry Date.

               9.2_______    shall be the second Entry Date.

               (The Entry Date(s) may not postpone entry into the Plan later
               than the earlier of (a) the first day of the Plan Year beginning
               after the date on which an Employee satisfies the requirements of
               Section 10 below, or (b) the date 6 months after the date such
               requirements were satisfied. In no event shall the Entry Dates be
               more than 6 months apart.)

10.      Eligibility Requirements - To be eligible to become a Participant, an
         Employee must, as of any Entry Date:

               10.1_____     have completed _________ (not to exceed two) Years
                             of Eligibility Service since the date on which an
                             Hour of Service was first performed. NOTE: If this
                             Option 10.1 is for more than one Year of
                             Eligibility Service, Option 15.1 must also be
                             elected.

               10.2_____     have attained age _______(age nearest birthday; not
                             to exceed age 21).

         For purposes of this Section 10, the term "Employee" shall include all
         Employees of this Employer and any other employer aggregated with this
         Employer under Internal Revenue Code Section 414(b), (c), (m) or (o)
         and Leased Employees of any such Employer.

                                       3

<PAGE>

11.      Exclusion of certain Employees from eligibility, despite their
         satisfaction of other eligibility requirements of the Plan (check the
         appropriate blank to exclude the class of Employees described in that
         Option):

               11.1_____     Associate attorneys.

               11.2_____     Employees of certain specified businesses
                             (businesses that are members of the same affiliated
                             service group, controlled group of corporations or
                             group of businesses under common control to which
                             the Employer belongs).

                             Name and address of excluded business(es):

                             ___________________________________________________

                             ___________________________________________________

                             ___________________________________________________

               11.3_____     Leased Employees.

               11.4_____     Other:_____________________________________________
                                    (list other types of excluded employees)

12.      Compensation shall mean total Compensation as specified in the Plan
         which is paid to an Employee during the:

               12.1_____     Plan Year;

               12.2_____     Calendar year ending with or within the Plan Year,
                             provided, however, that if the Employee's date of
                             hire is less than twelve months before the end of a
                             calendar year, Compensation for that determination
                             period will be the Compensation paid to the
                             Employee during the Plan Year within which such
                             period ends; or

               12.3_____     12-consecutive-month period ending each
                             ______________, provided, however, that if the
                             Employee's date of hire is less than twelve months
                             before the end of a particular 12-consecutive-month
                             period, Compensation for that determination period
                             will be the Compensation paid to the Employee
                             during the Plan Year within which such period ends.
                             This period must end with or within the Plan Year,
                             and must be applied uniformly to all Participants.

13.      Normal Retirement Age shall mean one of the following:

               13.1_____     Age_____  (not to exceed age 65); or

               13.2_____     The later of age _____(not to exceed age 65) or the
                             _____(not to exceed 5th) anniversary of the
                             "participation

                                       4

<PAGE>

                             commencement date." If , for Plan Years beginning
                             before January 1, 1988, Normal Retirement Age was
                             determined with reference to the anniversary of the
                             participation commencement date (more than five but
                             not exceeding 10 years), the anniversary date for
                             Participants who first commenced participation
                             under the Employer Plan before the first Plan Year
                             beginning on or after January 1, 1988, shall be the
                             earlier of (i) the 10th anniversary of the
                             participation commencement date (or such
                             anniversary as had been elected by the Employer, if
                             less than 10) or (ii) the fifth anniversary of the
                             first day of the first Plan Year beginning on or
                             after January 1,1988. The "participation
                             commencement date" is the first day of the first
                             Plan Year in which the Participant commenced
                             participation in the Employer Plan.

14.      Early Retirement Age shall mean the age at which a Participant attains
         age _____ and has at least _____Years of Credited Service.

15.      Vesting - Select one of the following vesting schedules (see Option
         10.1 regarding the effect of the choice for that Option on the election
         in this Option):

               15.1_____     Schedule A: 100% vesting beginning after a two-year
                             Period of Vesting Service.

               15.2_____     Schedule B: 20% after a two-year Period of Vesting
                             Service and 20% for each additional one-year Period
                             of Vesting Service.

               15.3_____     Schedule C: 100% vesting beginning after a
                             three-year Period of Vesting Service.

               15.4_____     Schedule D: based on the Period of Vesting Service
                             after each additional year:

                             1_____                        4_____(at least 60%)
                             2_____ (at least 20%)         5_____(at least 80%)
                             3_____ (at least 40%)         6_____100%

               15.5_____     Schedule E: 100% at all times

         In determining a Participant's Period of Vesting Service, service
         before the Effective Date of the Employer Plan is disregarded unless
         ------                                            -----------
         the following Option is selected:

               15.6_____     Service before the Effective Date shall be
                             considered in determining a Participant's Period of
                             Vesting Service.

                                       5

<PAGE>

16.      Hours of Service are to be calculated according to the following
         method:

               16.1_____     One hour for each Hour of Service.

               16.2_____     10 hours for each day in which at least one Hour of
                             Service is credited.

               16.3_____     45 hours for each week in which at least one Hour
                             of Service is credited.

               16.4_____     90 hours for each two-week period in which at least
                             one Hour of Service is credited.

               16.5_____     95 hours for each semi-month period in which at
                             least one Hour of Service is credited.

               16.6_____     190 hours for each month in which at least one Hour
                             of Service is credited.

17.      To accrue an additional Year of Eligibility Service and Year of
         Participation, an Employee must be credited with at least 1,000 Hours
         of Service during the period specified in the Plan. However, if Option
         17.1 is selected, the number of Hours of Service required shall be
         reduced to the number specified as follows:

               17.1_____     The number of Hours of Service necessary to be
                             credited with a Year of Eligibility Service and a
                             Year of Participation is _____________(not more
                             than 1,000).

18.      Normal Retirement Benefit Formula shall mean:

               18.1          Step-rate Integrated Flat Percentage Benefit:

                             ______% of Average Annual Compensation up to the
                             Integration Level plus _____% of Average Annual
                             Compensation in excess of the Integration Level,
                             reduced pro-rata for each year of Credited Service
                             less than 25 years.

19.      Credited Service

               19.1_____     Credited Service shall include all Service before
                             the Effective Date of the Employer Plan; or

               19.2_____     Credited Service shall include only Service from
                             and after the Effective Date of the Employer Plan.

                                       6

<PAGE>

20.      In calculating a Participant's Accrued Benefit, the fraction described
         in Section 2.2 of the Plan shall be calculated by using (elect 20.1 or
         20.2):

               20.1_____     The Participant's Years of Participation under the
                             uniform method set forth in Section 2.2(a) of the
                             Plan; or

               20.2_____     The Participant's Years of Credited Service with
                             the Employer from the later of his date of hire or
                             ____________ (which shall not be later than the
                             Effective Date of the Employer Plan) as set forth
                             in Section 2.2 (b) of the Plan.

21.      Average Annual Compensation shall be based on:

                      Highest consecutive __________ (three, four or five) Years
                      of Credited Service.

22.      Integration Level shall mean:

               22.1_____     The Participant's Covered Compensation for the Plan
                             Year; or

               22.2_____     The greater of $10,000 or 50% of the Covered
                             Compensation of a person who attains Social
                             Security Retirement Age during the calendar year
                             during which the Plan Year begins.

For this purpose, Covered Compensation shall be determined based on the
following year:

               22.3_____     Current Plan Year; or

               22.4_____     _____________ Plan Year. Covered Compensation for a
                             Plan Year earlier than the current Plan Year may be
                             used, provided that the earlier Plan Year is the
                             same for all Employees and that it is not earlier
                             than the later of (i) the Plan Year beginning five
                             years before the current Plan Year, and (ii) the
                             Plan Year beginning in 1989. If the Plan Year
                             entered in Option 21.4 is more than five years
                             before the current Plan Year, the Participant's
                             Covered Compensation shall be that determined under
                             the Covered Compensation table for the Plan Year
                             beginning five years before the current Plan Year.

23.      Normal Form of Annuity shall be:

               23.1_____     Single Life Annuity; or

                                       7

<PAGE>

               23.2_____     Life Annuity with a guaranty of a minimum of
                             ________ (60, 120, 180 or 240) monthly payments.

24.      Actuarial Equivalent - Except as provided in Section 9.5 of the Plan,
         for the purpose of establishing the Actuarial Equivalent, benefit
         payments shall be discounted only for mortality and interest based on
         the following:

               24.1_____     Interest Rate:___________%. (This interest rate
                             must be no less than 7.5% and no greater than
                             8.5%.)

               24.2_____     Post-retirement Mortality Table:________________
                             (This table must be one of the standard mortality
                             tables described in Treasury Regulations Section
                             1.401 (a) (4) -12.)

25.      Lump Sum Distributions - The provisions of Section 9.5 of the Plan
         relating to the applicable interest rate and the applicable mortality
         table shall apply to distributions in Plan Years beginning on or after
         __________ (this date must be no later than January 1, 2000).

26.      Stability Period - For purposes of determining the applicable interest
         rate for purposes of Section 9.5 of the Plan, the stability period is:

               26.1_____     one calendar month

               26.2______    one Plan Year quarter

               26.3______    one calendar quarter

               26.4______    one Plan Year

               26.5______    one calendar year

         NOTE: If a stability period other than one Plan Year, or a lookback
         month (under Section 27 below) other than the first or second calendar
         month preceding the first day of the stability period, is chosen, or if
         the Preexisting Plan was not maintained in the form of a plan under the
         ABRA Members Defined Benefit Pension Plan, certain rules described in
         Section 9.5 of the Plan may apply for purposes of determining lump sum
         benefit amounts until after the twelfth month following the adoption of
         this Participation Agreement.

27.      Lookback Month - For purposes of determining the applicable interest
         rate for purposes of section 9.5 of the Plan, the lookback month
         relating to the stability period is the:

               27.1_____     first calendar month preceding the first day of the
                             stability period

                                        8

<PAGE>

               27.2_____     second calendar month preceding the first day of
                             the stability period

               27.3_____     third calendar month preceding the first day of the
                             stability period

               27.4_____     fourth calendar month preceding the first day of
                             the stability period

               27.5_____     fifth calendar month preceding the first day of the
                             stability period

28.      Small Benefit Distributions - Section 9.5 of the Plan provides that
         vested Accrued Benefits with a present value of not more than a certain
         amount are required to be distributed in a single lump sum payment.
         Until the effective date specified in Option 28.1 below, this provision
         applies to vested Accrued Benefits with a present value of not more
         than $3,500. After the effective date specified in Option 28.1 below,
         this provision applies to vested Accrued Benefits with a present value
         of not more than $5,000.

               28.1          The effective date for increasing from $3,500 to
                             $5,000 the present value of vested Accrued Benefits
                             required to be distributed in a single lump sum
                             payment is _______.

29.      Predecessor Employer - Service with the following Predecessor Employer
         (s):

         _______________________________________________________________________

         _______________________________________________________________________

         _______________________________________________________________________

         shall be counted for purposes of:

               29.1_____     Years of Eligibility Service.

               29.2_____     Period of Vesting Service.

               29.3_____     Years of Credited Service.

30.      Compensation - Compensation means all of each Participant's:

               30.1_____     "Wages, Tips and Other Compensation" reported on
                             Form W-2.

               30.2_____     Income tax withholding wages.

               30.3_____     415 safe-harbor compensation.

         For purposes other than applying the limitation of Section 11.2 of the
         Plan, Compensation shall include any election deferral (as described in
         Code Section

                                       9

<PAGE>

         402(g)) and any amount which is contributed or deferred by the Employer
         at the election of the Participant and which is not includible in the
         gross income of the Participant by reason of Code Section 125, 457 or
         132(f)(4), but by reason of Code Section 132(f)(4) only for Plan Years
         beginning after December 31, 2000 or the earlier date chosen below:

               30.4_____     December 31, 1997

               30.5_____     December 31, 1998

               30.6_____     December 31, 1999

         For purposes of applying the limitations of Section 11.2 of the Plan,
         Compensation shall include any elective deferral (as defined in Code
         Section 402(g)(3)) and any amount which is contributed or deferred by
         the Employer at the election of the Participant and which is not
         includible in the gross income of the Participant by reason of Code
         Section 125 or 457, but only for Limitation Years beginning after
         December 31, 1997, or by reason of Code Section 132(f)(4), but only for
         Limitation Years beginning after December 31, 2000 or the earlier date
         chosen below:

               30.7_____     December 31, 1997

               30.8_____     December 31, 1998

               30.9_____     December 31, 1999

31.      (a)   Highly Compensated Employee top 20% group election - An Employee
         other than a 5% owner shall be a Highly Compensated Employee for each
         of the Plan Years chosen below only if, in addition to receiving
         Compensation during the prior Plan Year (or calendar year beginning
         during the prior Plan Year if the election in Option 31(b) below is
         made for the Plan Year) in excess of $8,000 (as adjusted for increases
         in the cost of living) as described in Section 2.38 of the Plan, the
         Employee was also in the top 20% of employees for the prior Plan Year
         (or calendar year beginning during the prior Plan Year if elected in
         Option 31(b)) as described in Section 2.38 of the Plan:

               31.1_____     the Plan Year beginning during 1997

               31.2_____     the Plan Year beginning during 1998

               31.3_____     the Plan Year beginning during 1999

               31.4_____     the Plan Year beginning during 2000

               31.5_____     the Plan Year beginning during 2001

               31.6_____     each of the Plan Years beginning during or after
                             2002

                                       10

<PAGE>

         (b) Highly Compensated Employee calendar year election available to any
         Plan with a Plan Year other than the calendar year - For each of the
         Plan Years chosen below, the determination of whether an Employee other
         than a 5% owner is a Highly Compensated Employee as described in
         Section 2.38 will be based on whether the Employee received
         Compensation above a specified amount and, if elected by the Employer
         pursuant to Option 31(a) above, was in the top 20% group, for the
         calendar year beginning during the prior Plan Year rather than based on
         whether the Employee received Compensation above a specified amount
         and, if elected, was in the top 20% group during the prior Plan Year:

               31.7_____     the Plan Year beginning during 1997

               31.8_____     the Plan Year beginning during 1998

               31.9_____     the Plan Year beginning during 1999

               31.10_____    the Plan Year beginning during 2000

               31.11_____    the Plan Year beginning during 2001

               31.12_____    each of the Plan Years beginning during or after
                             2002

32.      Required Beginning Date - Distribution of a Participant's entire
         interest shall commence no later than the April 1 of the calendar year
         following the calendar year in which the Participant attains age 70 1/2
         ("Age 70 1/2 Required Beginning Date") unless the Employer elects
         Option 32.1 below ("Delayed Required Beginning Date") or Option 32.2
         below ("Optional Delayed Required Beginning Date"):

               32.1_____     Delayed Required Beginning Date: If this option is
                             elected, effective as of ______________________,
                             with respect to Participants who continue in
                             employment after attaining age 70 1/2and who are
                             not 5% owners, distribution of such Participant's
                             entire interest shall commence no later than April
                             1 of the calendar year in which the Participant
                             terminates Service. NOTE: If the preexisting Plan
                             used the Age 701/2 Required Beginning Date, this
                             Option 32.1 cannot be elected later than the last
                             date of the remedial amendment period that applies
                             to the Preexisting Plan for changes under the Small
                             Business Job Protection Act of 1996 (which, in the
                             case of a Preexisting Plan maintained on or before
                             December 31, 2000 in the form of a standardized or
                             nonstandardized defined benefit pension plan under
                             the ABRA Members Defined Benefit Pension Plan,
                             shall be no earlier than January 25, 2003). Other
                             Preexisting Plans may have earlier deadlines for
                             electing this Option 32.1. If this Option 32.1 is
                             elected, see Section

                                       11

<PAGE>

                             9.7(a) of the Plan regarding elections that must be
                             provided to Participant's attaining age 701/2prior
                             to the end of the Plan Year during which this
                             amendment is adopted.

               32.2_____     Optional Delayed Required Beginning Date: If this
                             Option is elected, effective as of
                             _________________, with respect to Participants who
                             continue in employment after attaining age 701/2and
                             who are not 5% owners, distribution of such
                             Participant's interest shall commence no later than
                             April 1 of the calendar year following the calendar
                             year in which the Participant attains age 701/2or
                             at such Participant's election shall commence no
                             later than April 1 of the calendar year following
                             the calendar year in which the Participant
                             terminates Service.

         If Option 32.1 or Option 32.2 above is elected, the Employer may also
         elect that Participants who attained age 70 1/2 in years prior to 1997
         and commenced receiving distributions prior to termination of
         employment may elect to stop receiving distributions until employment
         terminates, at which time distributions will recommence.

               32.3_____     The Employer elects that Participants who have
                             commenced receiving distributions prior to
                             termination of employment may elect to stop
                             receiving distributions as described above.

         If Option 32.3 above is elected, the Employer must elect whether a new
         Annuity Starting Date will occur upon recommencement of benefits upon
         the Participant's termination of employment. Such a new Annuity
         Starting Date will occur unless the Employer elects Option 32.4 below.

               32.4_____     A new Annuity Starting Date will not occur upon
                             such recommencement of benefits.

33.      (a) Repeal of Code Section 415(e) Limitation- The combined plan
         limitation of Code Section 415(e), which limits the total benefits a
         Participant can receive under this Plan and any defined contribution
         plan of the Employer, was repealed effective for Limitation Years
         beginning on or after January 1, 2000. Nonetheless, the Employer can
         elect that Code Section 415(e) and such limitation continue to apply by
         electing Option 33.1 below. If such election is made, Code Section
         415(e) and the combined plan limitation shall continue to apply until
         the first day of the first Limitation Year beginning on or after the
         date the Employer adopts the Participation Agreement or, if earlier,
         the date the Employer amended the Plan to conform to the changes made
         to Code Section 415(e) pursuant to the Uruguay Round Agreements Act. If
         such an election is made, certain qualification requirements might not
         be satisfied, for example, those identified in Question and Answer 8 of
         Internal Revenue Service Notice 99-44.

                                       12

<PAGE>

               33.1_____     For purposes of Plan Section 11.2, Code Section
                             415(e) and the combined plan limitation shall
                             continue to apply for Limitation Years beginning on
                             or after January 1, 2000 until the first day of the
                             first Limitation Year beginning on or after the
                             date the Employer adopts this Participation
                             Agreement or, if earlier, the date the Employee
                             amended the Plan to conform to the changes made to
                             Code Section 415(e) pursuant to the Uruguay Round
                             Agreements Act.

         (b) Benefit Increases Due to Repeal of Code Section 415(e) - Unless
         Option 33.2 below is elected by the Employer, benefit increases
         resulting from the repeal of Code Section 415(e) and the combined plan
         limitation will be provided to all current and former Participants
         (with benefits previously restricted by such limitation) who have an
         accrued benefit under the Plan immediately before the first Limitation
         Year for which Code Section 415(e) and the combined plan limitation no
         longer apply (see Section 33(a) above).

               33.2_____     Benefit increases resulting from the repeal of Code
                             Section 415(e) and the combined plan limitation
                             will only be provided to employees participating in
                             the Plan who have at least one Hour of Service
                             after the first day of the first Limitation Year
                             for which Code Section 415(e) and the combined plan
                             limitation no longer apply.

34.      (a) RPE '94 Final Implementation Date - If the Plan was adopted and in
         effect before December 8, 1994 and satisfied the requirements of Code
         Section 415 as of such date, the RPA '94 Final Implementation Date (to
         which Section 11.2(f) of the Plan refers) is the first day of the first
         Limitation Year beginning on or after January 1, 2000 or, if the
         Employer elects, the earlier date designated below:

               34.1_____     Designate the later of the dates a Plan amendment
                             applying the changes to Code Section 415(b)(2)(E)
                             made by the Uruguay Round Agreements Act was
                             adopted or made effective (but not later than the
                             first day of the first Limitation Year beginning on
                             or after January 1, 2000):____________

         (b) RPE '94 Old Law Benefits - If a Participant has a RPA '94 Old Law
         Benefit (as defined in Section 11.2(d)(15) of the Plan), the method
         used to determine whether the Participant's benefit exceeds the
         limitations of Section 11.2 of the Plan after the RPA '94 freeze date
         (as defined in that Section) shall be the following method designated
         below:

               34.2_____     Method one

               34.3_____     Method two

               34.4_____     Method three

                                       13

<PAGE>

                                    * * * * *

Please read the following important information carefully:

Sign and date the Participation Agreement and retain a copy for your records.
Send the completed Agreement to the American Bar Association Members Retirement
Program, Box 9109, Boston, Massachusetts 02209. If you have any questions
concerning the Participation Agreement or the Plan, please call a customer
service representative at (800) 348-2272. Failure to complete the Participation
Agreement properly could result in disqualification of the Employer Plan. This
Participation Agreement may be used only in connection with basic plan document
no. 02 (the American Bar Association Members Defined Benefit Pension Plan).

The Employer, if unincorporated, acknowledges receipt of a current Prospectus
and familiarity with its provisions. The Employer represents that the sole
practitioner, or at least one partner or shareholder, is a member or associate
of the ABA or a Qualified Bar Association (or that the Employer is otherwise
eligible to adopt the Plan in accordance with the definition of "employer" in
the Plan).

The Employer as Plan Administrator will fulfill the reporting and disclosure
requirements of the Internal Revenue Service and the Department of Labor. The
Employer acknowledges that ABRA, the Trustees and their designated agents shall
not have any liability for actions taken on the basis of information provided to
them by the Employer. ABRA will advise the Employer of any amendments made to
the Plan or of the discontinuation or abandonment of the Plan.

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

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

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

The Employer understands that ABRA has received from the Internal Revenue
Service favorable opinion letters for the Plan, and from time to time must
revise the Plan, the Participation Agreement or both to assure continued
qualification of the Plan and receive updated favorable opinion letters. If ABRA
revises the Participation Agreement to assure continued qualification of the
Plan, the Employer agrees to readopt a revised Participation Agreement as soon
as administratively feasible after being requested to do so by ABRA.

                                     14

<PAGE>

                                       _________________________________________
                                                  (Name of Practice)

                                       _________________________________________
                                                      (Signature)

                                       _________________________________________
                                                      (Print Name)

                                       Date:____________________________________

                                       15<PAGE>

                                                                   Exhibit 10.48

                               PC CONNECTION, INC.
                              EMPLOYMENT AGREEMENT

     In consideration of my employment and the compensation paid to me by PC
Connection, Inc. (the "Corporation"), a Delaware corporation with its principal
offices at 730 Milford Road, Route l0lA, Merrimack, New Hampshire 03054-4631,
and for other good and valuable consideration, the receipt and sufficiency of
which is hereby acknowledged, I agree as follows:

     1. Employment Status: The Corporation hereby employs me, and I hereby
        -----------------
accept employment, on the terms and conditions set forth in this Agreement. I
understand that I am employed for an indefinite term and that either the
Corporation or I may terminal the employment relationship at any time pursuant
to Section 6 hereof. My first day of employment with the Corporation will be the
date listed in Schedule A attached hereto.

     2. Duties: I shall perform the duties of the job title listed on Schedule A
        ------
and such other or additional duties and responsibilities as may be assigned to
me from time to time by the Chairman of the Corporation. As long as I am
employed by the Corporation, I shall devote my skill, energy and best efforts to
the faithful discharge of my duties as a full-time employee of the Corporation.
My principal place of employment shall be at the Corporation's headquarters. I
shall, when possible, perform my duties at such offices of the Corporation;
however, I realize that it will, at times, be necessary to perform duties at my
address on my equipment or on equipment provided by the Corporation. I agree
that I will not without the Corporation's specific written consent engage in any
employment, occupation or the provision of consulting services for a fee other
than for the Corporation or for Affiliates of the Corporation for so long as I
am employed by the Corporation. Nothing in this Agreement is intended to prevent
me from performing or providing services for an Affiliate of the Corporation, as
may be agreed upon from time to time by me and such Affiliate of the
Corporation.

     3. Compensation and Benefits: I shall receive the compensation, benefits
        -------------------------
and other consideration described on Schedule A. Any payments or benefits in
respect of any calendar year during which I am employed for less than the entire
year shall, unless otherwise provided in the applicable plan or arrangement, be
prorated in accordance with the number of days in such calendar year during
which I am employed by the Corporation. I understand and agree that these
employee benefit plans and fringe benefits may be amended, enlarged, or
diminished by the Corporation in its discretion from time to time. The
Corporation shall provide me with descriptions of such benefit plans as are in
effect from time to time. The Corporation shall also reimburse me for reasonable
out-of-pocket disbursements which I incur in connection with the performance of
my duties hereunder, provided such expenses are accounted for in accordance with
the policies and procedures established by the Corporation. All material paid
for by the Corporation shall be the property of the Corporation.

     4. Performance: I shall use my best efforts to perform my assigned duties
        -----------
diligently, loyally, conscientiously, and with skill commensurate with my
qualifications and experience, and shall comply with all rules, procedures and
standards promulgated from time to time by the Corporation with regard to
conduct of employees of the Corporation and with regard to access to and use of
the Corporation's property, equipment, and facilities. Among such rules,
procedures and standards are those governing ethical and other professional
standards for dealing with

<PAGE>

customers, government agencies, vendors, competitors, consultants, fellow
employees, and the public-at-large; security provisions designated to protect
the Corporation's property and the personal security of the Corporation's
employees; and rules and procedures designed to protect Confidential
Information, as defined below.

     5.   The Corporation's Management Rights: The Corporation retains its full
          -----------------------------------
discretion to manage and direct its business affairs, including without
limitation the choice of sources, methods and degree of financing and the
adoption, amendment or modification of such research, development, production,
customer service or marketing methods and approaches as it sees fit,
notwithstanding any employee's individual interest in or expectation regarding a
particular business program or product.

     6.   Termination:
          -----------

          (a) The employment relationship established by this Agreement may be
terminated voluntarily by me at any time, without cause, on six months' prior
written notice to the Corporation. The employment relationship established by
this Agreement may be terminated by the Corporation at any time, without cause,
effective upon delivery to me of written notice thereof.

          (b) In the event that my employment hereunder is terminated by the
Corporation or by any successor in interest to the Corporation without cause,
and I am not, within thirty days following such termination, offered reasonably
comparable employment by another entity that is owned or controlled by the
Corporation or by any successor in interest to the Corporation, the Corporation
shall provide the severance benefits set forth on Schedule A to this Agreement.
The provision of severance benefits under this Agreement is subject to my full
compliance with any and all of my obligations to the Corporation or any
Affiliate of the Corporation, whether under this Agreement or otherwise. I agree
that my acceptance of such severance benefits will be in full and complete
satisfaction of any and all claims that I may have against the Corporation, its
officers, directors, employees, agents, stockholders and Affiliates. I further
agree that my receipt of such severance pay, may, at the election of the
Corporation, be conditioned upon my execution of a general release of any and
all such claims prior to my receipt of such severance pay.

          (c) The Corporation may terminate my employment for cause at any time
without prior notice. Cause shall mean failure to comply with rules, standards
or procedures promulgated by the Corporation, negligent or substandard
performance of my assigned responsibilities, breach of the terms of this
Agreement, falsification of Corporation records or documents, or any act of
dishonesty or moral turpitude or any other statement, act or omission to act
made or taken in bad faith or contrary to the direction of the Board of
Directors of the Corporation that materially and adversely affects the
businesses of thc Corporation or any Affiliate of the Corporation or the owners
thereof. Termination of the employment relationship terminates any obligation on
the part of the Corporation or any of its Affiliates to make any further
payments hereunder, with the exception of any accrued but unpaid payments and
any severance pay to which I may be entitled under the terms of this Agreement.
Termination of employment by the Corporation shall be without prejudice to any
other right or remedy to which the Corporation may be entitled, at law or in
equity, under this Agreement or otherwise.

<PAGE>

     7.   Agreement not to Compete with the Corporation
          ---------------------------------------------

          (a) As long as I am employed by the Corporation, or by any Affiliate
of the Corporation, I shall not participate, directly or indirectly, in any
capacity, in any business or activity that is in competition with the business
of the Corporation or of any Affiliate of the Corporation. This section does not
limit interpretation of the scope of my obligations as set forth in Section 2,
above.

          (b) For a period of three years after the termination of my employment
with the Corporation or with any Affiliate of the Corporation, so long as such
termination did not constitute or result from a substantial, material breach of
this Agreement by the Corporation, I shall not, on my own behalf, or as owner,
manager, stockholder, consultant, director, officer or employee of any business
entity, participate in the development or provision of goods or services which
are competitive with goods or services provided (or proposed to be provided) by
the Corporation or by any Affiliate of the Corporation without the express
written authorization of the Corporation's Directors. For purposes of this
Agreement, a product or service shall be deemed competitive with the Corporation
or an Affiliate of the Corporation if such product or service is offered as or
could be used as an alternative to or substitute for any product or service now
or hereafter offered by the Corporation or any Affiliate of the Corporation.
Notwithstanding the foregoing, the Corporation agrees that I may trade in the
stock of any company which is listed on a national or international stock
exchange, so long as I do not acquire more than one percent (1%) of the total
outstanding stock of any such company.

          (c) For a period of three years after the termination of my employment
with the Corporation or with any Affiliate of the Corporation, so long as such
termination did not constitute or result from a substantial, material breach of
this Agreement by the Corporation, I shall not solicit, induce, attempt to hire,
or hire any employee of the Corporation, or of any Affiliate of the Corporation,
(or any other person who was employed by the Corporation or by any Affiliate of
the Corporation within one year prior to the termination of my employment), or
assist in such hiring by any other person or business entity or encourage any
such employee to terminate his or her employment with the Corporation or with
any Affiliate of the Corporation.

          (d) I shall not either during the term of my employment or at any time
thereafter make any statements that are derogatory of the businesses of the
Corporation or any Affiliate of the Corporation or the owners thereof, nor shall
I make any statements, take any actions or omit to take any actions that will
harm the reputation of the businesses of the Corporation or any Affiliate of the
Corporation or the owners thereof.

          (e) For purposes of this Agreement, an "Affiliate" of the Corporation
shall be deemed to be any person, persons or entity that is controlled by, under
common control with, or that controls the Corporation. The term "control"
(including, with correlative meaning, the terms "controlled by" and "under
common control with"), means the possession, directly or indirectly, of the
power to direct or cause the direction of the actions, management or policies of
a person, persons or entity, whether through the ownership of voting securities,
by contract or otherwise.

     8.   Nondisclosure of Confidential Information:
          -----------------------------------------

<PAGE>

     While employed by the Corporation and thereafter, I shall not, other than
pursuant to my employment by and for the benefit of the Corporation or as may be
required by law, directly or indirectly, use any Confidential Information, copy
any Confidential Information, remove any Confidential Information from the
Corporation's premises, or disclose any Confidential Information to anyone
outside of the Corporation or to anyone within the Corporation who has not been
authorized to receive such information; provided, however, that in the event
that I am required by law to disclose any Confidential Information, I shall
reasonably notify the Chairman of the Corporation in writing, with a copy to the
Corporation's legal counsel, of such requirement so as to provide the
Corporation with a reasonable opportunity to object thereto and I shall take
appropriate actions to protect any such Confidential Information, including,
without limitation, obtaining a protective order or the like. On request, I
promptly shall deliver to the Corporation all Confidential Information, whether
written or contained in any other medium or computer hardware outside the
Corporation's premises, which is in my possession or under my control, and shall
return all such things promptly upon termination of my employment with the
Corporation.

     The term "Confidential Information" as used throughout this Agreement shall
mean all data or information (and any tangible evidence, record or
representation thereof), whether prepared, conceived or developed by or for the
Corporation or received by the Corporation from an outside source, which is not
generally known outside of the Corporation and which is maintained in confidence
by the Corporation or by any Affiliate of the Corporation. Without limiting the
generality of the foregoing, Confidential Information shall include:

          (a) identities of customers, customer lists and other customer
     information, sales information, the name of any customer, employee,
     prospective customer or consultant, any unpublished sales or marketing
     material, plan or survey, oral or written agreements with vendors and
     distributors, pricing methods, purchasing and sales contacts, and sales
     figures;

          (b) any idea, improvement, invention, innovation, development,
     technical data, design, formula, device, pattern, concept, computer
     program, computer screen layout, model, diagram, schematic, equipment,
     tool, training or service manual, product specification and other technical
     information, plan for a new or revised product or service, compilation of
     information or work in process, and any and all revisions and improvements
     relating to any of the foregoing;

          (c) any business plan or opportunity; information regarding marketing
     methods and plans, and plans for expansion, diversification, sales,
     financing and the like, any product or development plan or specification,
     any business proposal, financial record or information, or business record,
     and all other non-public records and information relating to the present or
     proposed business of the Corporation; and

          (d) any materials that reflect the information described in
     Sections8(a) through 8(c); "materials" includes, without limitation, any
     documents, memoranda, notes, notebooks, reports, studies, programs, data,
     drawings, schematics, ideas, diskettes, files, slides, and any material
     generated by or for the Corporation, stored or contained in any medium.

<PAGE>

Each item above is included, without limitation, as "Confidential Information"
regardless of whether it is stored in any tangible medium, or the type of medium
in which the information may be stored. Information is confidential
independently of whether it was created individually or together with others,
and independently of whether it was created during or outside of regular working
hours, so long as the information was created for the benefit of the Corporation
or by utilizing Corporation time, resources, materials or information.

     Notwithstanding the foregoing, the term "Confidential Information" shall
not apply to information which the Corporation has voluntarily disclosed to the
public without restriction, or which is otherwise known to the public at large.

     9.   Rights in Documents and Work Product:
          ------------------------------------

          (a) I agree that all originals and all copies of all manuscripts,
drawings, prints, manuals, diagrams, letters, notes, notebooks, reports, models,
and all other materials containing, representing, evidencing, recording or
constituting any Confidential Information (as defined above), however and
whenever produced (whether by myself or others) (herein referred to as
"Documents") shall be the property solely of the Corporation.

          (b) I agree that all Work Product (as hereinafter defined) shall be
the property solely of the Corporation. I agree that all Work Product shall
constitute work made for hire under the copyright laws of the United States and
I hereby assign, and to the extent that such assignment cannot be made at this
time, agree to assign, to the Corporation any and all copyrights, patents, and
other proprietary rights I may have in any Work Product, together with the right
to file and/or own wholly without restrictions applications for United States
and foreign patents, trademark registrations and copyright registrations and any
patent, copyright or trademark registration issuing thereon. I agree to waive,
and hereby waive, all moral rights or proprietary rights which I may have in or
to any Work Product and, to the extent that such rights may not be waived, agree
not to assert such rights against the Corporation or its licensees, successors
or assigns.

          (c) The term "Work Product" as used throughout this Agreement shall
mean any and all discoveries, inventions, ideas, concepts, research, trademarks,
service marks, good will, slogans, logos and other information, processes,
products, techniques, methods and improvements, or parts thereof conceived,
developed, or otherwise made by me alone or jointly with others, during the
period of my employment with the Corporation or with any Affiliate of the
Corporation or during the six month period next succeeding the termination of my
employment with the Corporation or with any Affiliate of the Corporation, and in
any way relating to the present or proposed products, programs or services of
the Corporation or of any Affiliate of the Corporation, or to tasks assigned to
me during the course of my employment, whether or not patentable or subject to
copyright or trademark protection, whether or not reduced to tangible form or
reduced to practice, whether or not made during my regular working hours,
whether or not made on the Corporation's premises, whether or not Confidential
Information and whether or not disclosed by me to the Corporation.

     10.  Obligation to Keep Records: I shall make and maintain adequate and
          --------------------------
current written records of all Work Product and I shall disclose all Work
Product promptly, fully and in

<PAGE>

writing to the Corporation's Directors, or to such person as the Corporation's
Directors may designate, immediately upon development of the same and at any
time upon request.

         11. Obligation to Cooperate: I will, at any time during my employment,
             -----------------------
or after it terminates, at the request of the Corporation, execute all documents
and perform all lawful acts which the Corporation considers necessary or
advisable to secure its rights hereunder and to carry out the intent of this
Agreement. It is understood that my reasonable out-of-pocket expenses of my
assistance incurred at the request of the Corporation will be reimbursed by the
Corporation.

         12. Conflicts of Interest: I understand that my position with the
             ---------------------
Corporation may require me to have contact with persons outside the Corporation
such as vendors, contractors, and government agencies and officials. I agree to
adhere strictly to the Corporation's policy against giving gifts of any kind to,
or receiving gifts of any kind from, such persons. I also agree to comply with
any additional guidelines and policies that the Corporation may adopt from time
to time.

         13. Return of Property
             ------------------

             (a) Immediately upon the cessation of my employment by the
Corporation, or earlier upon request of the Corporation, I shall return any
Documents, manuals, specifications, drawings, blueprints, reproductions,
sketches, notes, reports, proposals, business plans, computer programs, or
copies of them, other documents or materials, tools, equipment or other property
belonging to the Corporation, to any Affiliate of the Corporation or to their
customers.

             (b) If requested to do so by the Corporation, I agree to sign a
Termination Certificate in which I state whether I have complied with the
requirements of this section and in which I acknowledge that certain
restrictions imposed upon me by this Agreement and by my other agreements with
the Corporation continue after termination of employment. I understand, however,
that my rights and obligations under this Agreement will continue even if I do
not sign a Termination Certificate.

         14. Exceptions to this Agreement: I hereby certify that my performance
             ----------------------------
of all the terms of this Agreement and as an employee of the Corporation does
not and will not breach any agreement or other obligation owing to any other
person, including, without limitation, obligations to keep in confidence
proprietary information, knowledge or data acquired by me in confidence or in
trust prior to my employment with the Corporation, and I will not disclose to
the Corporation or induce the Corporation to use any confidential information or
material belonging to any previous employer or others. I hereby certify that I
have identified on Schedule B attached hereto any and all continuing obligations
to any previous employers or other persons which require me not to disclose to
the Corporation any information and that I have also identified on Schedule B
any and all Confidential Information, Documents or Work Product which I claim as
my own or otherwise intend to exclude from this Agreement. I understand and
agree that once I have signed this Agreement I may not exclude any other
Confidential Information, Document or Work Product from this Agreement without
the written consent of the Chief Executive Officer of the Corporation.

<PAGE>

         15. General Provisions.
             ------------------

             (a) Governing Law. This Agreement shall be governed by, and
                 -------------
construed and enforced in accordance with, the substantive laws of the state of
New Hampshire, without regard to its principles of conflicts of laws, and shall
be deemed to be effective as of the first day of my employment by the
Corporation.

             (b) Counterparts. This Agreement may be executed in counterparts.
                 ------------

             (c) Entire Agreement. This Agreement contains the entire and only
                 ----------------
agreement between me and the Corporation respecting the subject matter hereof,
and no modification, renewal, extension, waiver or termination of this Agreement
or any of the provisions herein contained shall be binding upon me or the
Corporation unless made in writing and signed by me and an authorized officer of
the Corporation. In the event of any inconsistency between this Agreement and
any other contract between me and the Corporation, the provisions of this
Agreement shall prevail. This Agreement is not intended to confer upon any
person other than the parties hereto any rights or remedies hereunder, except as
otherwise expressly provided herein. I shall not assign any of my rights, or
delegate any of my duties, hereunder without the prior written consent of the
Chief Executive Officer of the Corporation.

             (d) Waiver of Rights, Cumulative Rights. The waiver by either party
                 -----------------------------------
of a breach of any provision of this Agreement shall not operate as a waiver of
any subsequent breach. No failure on the part of any party to exercise, and no
delay in exercising, any right or remedy hereunder shall operate as a waiver
thereof, nor shall any single or partial exercise of any such right or remedy by
such party preclude any other right or remedy. All rights and remedies hereunder
are cumulative and are in addition to all other rights and remedies provided by
law, agreement or otherwise.

             (e) Survival. My obligations under this Agreement shall survive the
                 --------
termination of my employment with the Corporation regardless of the manner of or
reasons, if any, for such termination, and regardless of whether such
termination constitutes a breach of this Agreement or of any other agreement I
have with the Corporation. My obligations under this Agreement shall be binding
upon my heirs, executors and administrators, and the provisions of this
Agreement shall inure to the benefit of and be binding on the successors and
assigns of the Corporation.

             (f) Severability. If the scope of any provision contained herein is
                 ------------
too broad to permit enforcement of such provision to its full extent, then such
provision shall be enforced to the maximum extent permitted by law, and I hereby
consent and agree that such scope may be judicially modified in any proceeding
brought with respect to the enforcement of such provision. Without limiting the
generality of the foregoing, in the event that any provision of this Agreement
shall be determined to be unenforceable by reason of its extension for too great
a period of time or over too large a geographic area or over too great a range
of activities, it shall be interpreted to extend only over the maximum period of
time, geographic area or range of activities as to which it may be enforceable.
Except as otherwise provided in the preceding two sentences, if any provision of
this Agreement shall be construed to be illegal or invalid, the legality or
validity of any other provision hereof shall not be affected thereby, and any
illegal or

<PAGE>

invalid provision of this Agreement shall be severable, and all other provisions
shall remain in full force and effect.

             (g) Remedies. I recognize that money damages alone would not
                 --------
adequately compensate the Corporation in the event of my breach of this
Agreement, and I therefore agree that, in addition to all other remedies
available to the Corporation at law or in equity, the Corporation shall be
entitled to injunctive relief for the enforcement hereof. Failure by the
Corporation to insist upon strict compliance with any of the terms, covenants,
or conditions hereof shall not be deemed a waiver of such terms, covenants or
conditions.

             (h) Arbitration. Any dispute arising under or in connection with
                 -----------
this Agreement that is not first resolved by the parties to such dispute or
controversy shall, at the election of me or the Corporation, be determined and
settled exclusively by an arbitrator in accordance with the Commercial
Arbitration Rules of the American Arbitration Association then in effect:
provided, however, that in no event shall the election of an arbitrator pursuant
to this sentence preclude either party hereto from seeking injunctive relief in
any court of law pending the outcome of arbitration. The arbitrator shall be
selected pursuant to such Rules. The place of arbitration shall be Boston,
Massachusetts or Marlow, New Hampshire, at the election of the Corporation. An
award rendered in such arbitration shall be final and binding on the parties and
judgment may be entered on the arbitrator's award in any court having
jurisdiction. The existence of the arbitration proceeding and the outcome
thereof, including the amount of any award shall be kept confidential and not
publicly disclosed by any party to this Agreement except for such disclosure as
may be required by law.

             (i) References and Titles. A reference to a Section shall mean a
                 ---------------------
Section in this Agreement unless otherwise expressly stated. The titles and
headings herein are for reference purposes only and shall not in any manner
limit the construction of this Agreement which shall be considered as a whole.

             (j) Effective Date. This Agreement shall be deemed to be effective
                 --------------
as of the first day of my employment by the Corporation.

             (k) Seal. This Agreement is executed under seal.
                 ----

BEFORE SIGNING, I ACKNOWLEDGE THAT I HAVE READ THIS AGREEMENT, THAT I AGREE TO
ALL OF ITS TERMS, AND THAT THIS AGREEMENT SUPERSEDES ANY PRIOR AGREEMENT ON THE
SAME SUBJECT. I FURTHER ACKNOWLEDGE THAT I HAVE BEEN GIVEN A COPY OF THIS
AGREEMENT, AND HAVE HAD AN OPPORTUNITY TO DISCUSS ANY QUESTIONS WITH THE
CORPORATION'S PERSONNEL MANAGER AND LEGAL COUNSEL AND WITH INDEPENDENT COUNSEL
OF MY CHOICE.

ACCEPTED AND DATED June 25, 2001:
                   -----------------

PC CONNECTION, INC.                  EMPLOYEE:

By:/s/ Patricia Gallup               /s/ Kenneth Koppel
   ---------------------------       -------------------------------

<PAGE>

                                   Schedule A
                                       To
                              Employment Agreement

Name:             Kenneth Koppel

Job Title:        Executive Vice Chairman and CEO

Starting Date:    On or about June 26, 2001

Base Salary:                 $425,000 per annum, payable semi-monthly in arrears

Stock Options                You shall receive stock options for 400,000 shares
                             of Common Stock of the Corporation at an exercise
                             price equal to the price quoted for such shares of
                             the Corporation as of the close of business on the
                             date on which such options are issued to you. The
                             said options shall vest over a four year period,
                             with 25% vesting on each anniversary of this
                             Agreement; provided, however, that in the event of
                             a termination other than for cause the options that
                             would otherwise have vested at the end of the then-
                             current year shall be accelerated and vest as of
                             the date of termination.

Bonus:                       You shall be entitled to such performance-based
                             bonus or bonuses as the Chairman, acting under the
                             authority of the Board of Directors, may award in
                             their discretion.

Benefits:                    You shall be entitled to benefits that are equal to
                             the benefits available to other senior executives
                             of the Corporation.

Severance:                   Severance benefits shall be equal to one year's
                             base compensation as of the date of termination of
                             employment provided that the termination is not for
                             cause. In addition, you shall be entitled to such
                             bonus as the Chairman, acting under the authority
                             of the Board of Directors, may award in their
                             discretion based on performance to the date of such
                             termination. The said benefits shall be payable
                             quarterly, in arrears.

<PAGE>

                                   Schedule B
                                       To
                              Employment Agreement

                                   EXCEPTIONS

Name:          Kenneth Koppel

Job Title:     Executive Vice Chairman and CEO

Description of Prior Commitments and Agreements:

Description of Excluded Confidential Information, Documents, and Work Product:

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