Document:

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                                                                    EXHIBIT 10.5

        RETIREMENT PLAN AND TRUST FOR EMPLOYEES OF BANK OF MOUNTAIN VIEW

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                                TABLE OF CONTENTS

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                                    ARTICLE I
                                  DEFINITIONS

                                   ARTICLE II
                                 ADMINISTRATION

2.1     POWERS AND RESPONSIBILITIES OF THE EMPLOYER........................   13
2.2     DESIGNATION OF ADMINISTRATIVE AUTHORITY............................   14
2.3     POWERS AND DUTIES OF THE ADMINISTRATOR.............................   14
2.4     RECORDS AND REPORTS................................................   15
2.5     APPOINTMENT OF ADVISERS............................................   15
2.6     PAYMENT OF EXPENSES................................................   16
2.7     CLAIMS PROCEDURE...................................................   16
2.8     CLAIMS REVIEW PROCEDURE............................................   16

                                   ARTICLE III
                                   ELIGIBILITY

3.1     CONDITIONS OF ELIGIBILITY..........................................   17
3.2     EFFECTIVE DATE OF PARTICIPATION....................................   17
3.3     DETERMINATION OF ELIGIBILITY.......................................   17
3.4     TERMINATION OF ELIGIBILITY.........................................   17
3.5     REHIRED EMPLOYEES AND BREAKS IN SERVICE............................   17
3.6     ELECTION NOT TO PARTICIPATE........................................   18

                                   ARTICLE IV
                           CONTRIBUTION AND VALUATION

4.1     PAYMENT OF CONTRIBUTIONS...........................................   18
4.2     ACTUARIAL METHODS..................................................   18
4.3     ROLLOVERS AND PLAN-TO-PLAN TRANSFERS FROM QUALIFIED PLANS..........   18
4.4     QUALIFIED MILITARY SERVICE.........................................   20

                                    ARTICLE V
                                    BENEFITS

5.1     RETIREMENT BENEFITS................................................   20
5.2     MINIMUM BENEFIT REQUIREMENT FOR TOP HEAVY PLAN.....................   22
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5.3     PAYMENT OF RETIREMENT BENEFITS.....................................   24
5.4     DISABILITY RETIREMENT BENEFITS.....................................   24
5.5     DEATH BENEFITS.....................................................   24
5.6     TERMINATION OF EMPLOYMENT BEFORE RETIREMENT........................   27
5.7     DISTRIBUTION OF BENEFITS...........................................   28
5.8     DISTRIBUTION OF BENEFITS UPON DEATH................................   34
5.9     TIME OF SEGREGATION OR DISTRIBUTION................................   37
5.10    DISTRIBUTION FOR MINOR OR INCOMPETENT BENEFICIARY..................   37
5.11    LOCATION OF PARTICIPANT OR BENEFICIARY UNKNOWN.....................   38
5.12    EFFECT OF SOCIAL SECURITY ACT......................................   38
5.13    LIMITATIONS ON DISTRIBUTIONS.......................................   38
5.14    QUALIFIED DOMESTIC RELATIONS ORDER DISTRIBUTION....................   39
5.15    LIMITATION OF BENEFITS ON TERMINATION..............................   39

                                   ARTICLE VI
                          CODE SECTION 415 LIMITATIONS

6.1     ANNUAL BENEFIT.....................................................   40
6.2     MAXIMUM ANNUAL BENEFIT.............................................   41
6.3     ADJUSTMENTS TO ANNUAL BENEFIT AND LIMITATIONS......................   42
6.4     ANNUAL BENEFIT NOT IN EXCESS OF $10,000............................   43
6.5     PARTICIPATION OR SERVICE REDUCTIONS................................   44

                                   ARTICLE VII
                                    TRUSTEE

7.1     BASIC RESPONSIBILITIES OF THE TRUSTEE..............................   44
7.2     INVESTMENT POWERS AND DUTIES OF THE TRUSTEE........................   45
7.3     OTHER POWERS OF THE TRUSTEE........................................   46
7.4     DUTIES OF THE TRUSTEE REGARDING PAYMENTS...........................   48
7.5     TRUSTEE'S COMPENSATION AND EXPENSES AND TAXES......................   48
7.6     ANNUAL REPORT OF THE TRUSTEE.......................................   48
7.7     AUDIT..............................................................   49
7.8     RESIGNATION, REMOVAL AND SUCCESSION OF TRUSTEE.....................   49
7.9     TRANSFER OF INTEREST...............................................   50
7.10    TRUSTEE INDEMNIFICATION............................................   50
7.11    DIRECT ROLLOVER....................................................   51
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                                  ARTICLE VIII
                                 PLAN AMENDMENT

8.1     AMENDMENT..........................................................   52

                                   ARTICLE IX
                                PLAN TERMINATION

9.1     TERMINATION........................................................   53
9.2     LIMITATION OF BENEFITS ON PLAN TERMINATION.........................   55

                                    ARTICLE X
                   MERGER, CONSOLIDATION OR TRANSFER OF ASSETS

10.1    REQUIREMENTS.......................................................   56

                                   ARTICLE XI
                                    TOP HEAVY

11.1    TOP HEAVY PLAN REQUIREMENTS........................................   56
11.2    DETERMINATION OF TOP HEAVY STATUS..................................   56

                                   ARTICLE XII
                                  MISCELLANEOUS

12.1    PARTICIPANT'S RIGHTS...............................................   59
12.2    ALIENATION.........................................................   60
12.3    CONSTRUCTION OF PLAN...............................................   61
12.4    GENDER AND NUMBER..................................................   61
12.5    LEGAL ACTION.......................................................   61
12.6    PROHIBITION AGAINST DIVERSION OF FUNDS.............................   61
12.7    EMPLOYER'S AND TRUSTEE'S PROTECTIVE CLAUSE.........................   62
12.8    INSURER'S PROTECTIVE CLAUSE........................................   62
12.9    RECEIPT AND RELEASE FOR PAYMENTS...................................   62
12.10   ACTION BY THE EMPLOYER.............................................   62
12.11   NAMED FIDUCIARIES AND ALLOCATION OF RESPONSIBILITY.................   62
12.12   HEADINGS...........................................................   63
12.13   APPROVAL BY INTERNAL REVENUE SERVICE...............................   63
12.14   UNIFORMITY.........................................................   63
12.15   INTERPRETATION OF AGREEMENT........................................   63
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        RETIREMENT PLAN AND TRUST FOR EMPLOYEES OF BANK OF MOUNTAIN VIEW

          THIS AGREEMENT, hereby made and entered into this 1st day of
September, 2005, by and between Bank of Mountain View (herein referred to as the
"Employer") and FirsTrust Financial Services, Inc. (herein referred to as the
"Trustee").

                                   WITNESSETH:

          WHEREAS, the Employer heretofore established a Pension Plan and Trust
effective May 1, 1984, (hereinafter called the "Effective Date") known as
Retirement Plan and Trust for Employees of Bank of Mountain View (herein
referred to as the "Plan") in recognition of the contribution made to its
successful operation by its employees and for the exclusive benefit of its
eligible employees; and

          WHEREAS, under the terms of the Plan, the Employer has the ability to
amend the Plan, provided the Trustee joins in such amendment if the provisions
of the Plan affecting the Trustee are amended; and

          WHEREAS, as of September 30, 2005, all benefit accruals under the Plan
will be frozen (other than those required pursuant to Section 5.2); and

          WHEREAS, as of September 30, 2005, any Eligible Employee who has not
become a Participant as of September 30, 2005 shall not enter and shall not
become a Participant in the Plan on or after September 30, 2005; and

          WHEREAS, the Employer now desires to bring this frozen Plan into
compliance with the Employee Retirement Income Security Act of 1974 and the
Internal Revenue Code of 1986, as amended, and to maintain this frozen Plan and
Trust so that distribution of benefits may be made at such time and in such
manner as provided under the terms of the Plan;

          NOW, THEREFORE, effective September 1, 2005, except as otherwise
provided, the Employer and the Trustee in accordance with the provisions of the
Plan pertaining to amendments thereof, hereby amend the Plan in its entirety and
restate the Plan to provide as follows:

                                   ARTICLE I
                                  DEFINITIONS

     1.1 "Accrued Benefit" means the retirement benefit a Participant would
receive at Normal Retirement Date based on the retirement benefit formula set
forth in Section 5.1 of the Plan, multiplied by a fraction, not greater than one
(1), the numerator of which is the Participant's Period of Service and the
denominator of which is the aggregate Period of Service the Participant would
have accumulated if the Participant continued employment until Normal Retirement
Age.

          When determining a Participant's Accrued Benefit, the retirement
benefit projected to be provided pursuant to the retirement benefit formula in
Section 5.1 is the monthly benefit to which the Participant would be entitled if
the Participant continued to earn until Normal Retirement Age the same rate of
Average Monthly Compensation upon which the Participant's retirement benefit
formula is based. This rate of Average Monthly Compensation is computed on the
basis of

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Average Monthly Compensation taken into account under the Plan (but not to
exceed the ten years of service immediately preceding the determination).

          The Accrued Benefit of each Participant in the Fresh-Start Group,
shall be equal to the greater of (a) or (b):

               (a) the Participant's Accrued Benefit determined with respect to
          the Normal Retirement Benefit formula provided in Section 5.1 (a).

               (b) the sum of (1) the Participant's Frozen Accrued Benefit, if
          any, and (2) the Participant's Accrued Benefit determined with respect
          to periods beginning after the Fresh-Start Date, except that the
          number of Periods of Service taken into account for determining the
          offset portion of the monthly retirement benefit pursuant to Section
          5.1(a) shall be limited to thirty-five (35) minus the number of
          Periods of Service completed by the Participant as of the Fresh-Start
          Date.

          Notwithstanding anything herein to the contrary, a Participant's
Accrued Benefit attributable to the retirement benefit formula at the close of
any Plan Year coinciding with or next following the Participant's attainment of
Normal Retirement Age shall be equal to the monthly retirement benefit formula
determined pursuant to Section 5.1(d) based upon service and Average Monthly
Compensation determined at the close of any such Plan Year.

          Notwithstanding the above, a Participant's Accrued Benefit derived
from Employer contributions shall not be less than the minimum Accrued Benefit,
if any, provided pursuant to Section 5.2.

          Furthermore, pursuant to the freezing of benefit accruals under the
Plan on September 30, 2005, no additional benefits shall accrue after such date
(other than those required pursuant to Section 5.2).

     1.2 "Act" means the Employee Retirement Income Security Act of 1974, as it
may be amended from time to time.

     1.3 "Actuarial Equivalent" means, effective January 1, 1996, a form of
benefit differing in time, period, or manner of payment from a specific benefit
provided under the Plan but having the same value when computed using
Pre-Retirement Table: 1984 Unisex Pension Table; Post-Retirement Table: 1984
Unisex Pension Table and Pre-Retirement Interest: 6.02; Post- Retirement
Interest: 6.03.

          Notwithstanding the foregoing, effective with the later of (1) the
adoption date of an amendment that changes the interest rate or the mortality
table assumptions, or (2) January 1, 1996, the mortality table and the interest
rate for the purposes of determining an Actuarial Equivalent amount (other than
nondecreasing life annuities payable for a period not less than the life of a
Participant or, in the case of a Pre-Retirement Survivor Annuity, the life of
the surviving spouse) shall be the "Applicable Mortality Table" and the
"Applicable Interest Rate" described below. However, if prior to such effective
date, the Plan used an interest rate other than the Pension Benefit Guaranty
Corporation interest rate (or an interest rate or rates based on the Pension
Benefit Guaranty Corporation interest rate) in determining the present value of
a Participant's Accrued Benefit, the mortality table and the interest rate for
the purposes of determining an Actuarial

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Equivalent amount (other than nondecreasing life annuities payable for a period
not less than the life of a Participant or, in the case of a Pre-Retirement
Survivor Annuity, the life of the surviving spouse) shall be the mortality table
and the interest rate specified above or the "Applicable Mortality Table" and
the "Applicable Interest Rate" described below, whichever produces the greater
benefit:

               (a) The "Applicable Mortality Table" means the table prescribed
          by the Secretary of the Treasury. Such table shall be based on the
          prevailing commissioner's standard table (described in Code Section
          807(d)(5)(A)) used to determine reserves for group annuity contracts
          issued on the date as of which present value is being determined
          (without regard to any other subparagraph of Code Section 807(d)(5)).

               (b) The "Applicable Interest Rate" means the annual rate of
          interest on 30-year Treasury securities determined as of the third
          calendar month preceding the first day of the calendar month during
          which the Annuity Starting Date occurs. However, except as provided in
          Regulations, if a Plan amendment (including this amendment and
          restatement) changes the time for determining the "Applicable Interest
          Rate" (including an indirect change as a result of a change in the
          Plan Year), any distribution for which the Annuity Starting Date
          occurs in the one-year period commencing at the time the Plan
          amendment is effective (if the amendment is effective on or after the
          adoption date) must use the interest rate as provided under the terms
          of the Plan after the effective date of the amendment, determined at
          either the date for determining the interest rate before the amendment
          or the date for determining the interest rate after the amendment,
          whichever results in the larger distribution. If the Plan amendment is
          adopted retroactively (that is, the amendment is effective prior to
          the adoption date), the Plan must use the interest rate determination
          date resulting in the larger distribution for the period beginning
          with the effective date and ending one year after the adoption date.

                    Notwithstanding the above, if a benefit is distributed in a
          form other than a nondecreasing annuity payable for a period not less
          than the life of a Participant or, in the case of a Pre-Retirement
          Survivor Annuity, the life of the surviving spouse, the interest rate
          used in determining the Actuarial Equivalent of the portion of the
          excess/offset portion of the monthly retirement benefit pursuant to
          Section 5.1 (a) shall not be less than the lesser of 7.5% or the
          "Applicable Interest Rate."

          In the case of a distribution (other than nondecreasing life annuities
payable for a period not less than the life of a Participant or, in the case of
a Pre-Retirement Survivor Annuity, the life of the surviving spouse) that was
made in a Plan Year beginning after December 31, 1994, and before the later of
(1) the adoption date of an amendment that changes the interest rate or the
mortality table assumptions, or (2) January 1, 1996, the calculation shall be
made by using the interest rate determined under the regulations of the Pension
Benefit Guaranty Corporation for determining the present value of a lump sum
distribution on plan termination that were in effect on September 1, 1993, and
using the provisions of the Plan as in effect on the day before December 8,
1994; but only if such provisions of the Plan met the requirements of Code
Section 417(e)(3) and Regulation 1.417(e)-1(d) as in effect on the day before
December 8, 1994.

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          In the event this Section is amended, the Actuarial Equivalent of a
Participant's Accrued Benefit on or after the date of change shall be determined
(unless otherwise permitted by law or Regulation) as the greater of (1) the
Actuarial Equivalent of the Accrued Benefit as of the date of change computed on
the old basis, or (2) the Actuarial Equivalent of the total Accrued Benefit
computed on the new basis.

     1.4 "Administrator" means the Employer unless another person or entity has
been designated by the Employer pursuant to Section 2.2 to administer the Plan
on behalf of the Employer.

     1.5 "Affiliated Employer" means any corporation which is a member of a
controlled group of corporations (as defined in Code Section 414(b)) which
includes the Employer; any trade or business (whether or not incorporated) which
is under common control (as defined in Code Section 414(c)) with the Employer;
any organization (whether or not incorporated) which is a member of an
affiliated service group (as defined in Code Section 414(m)) which includes the
Employer; and any other entity required to be aggregated with the Employer
pursuant to Regulations under Code Section 414(o).

     1.6 "Aggregate Account" means, with respect to each Participant, the value
of all accounts maintained on behalf of a Participant, whether attributable to
Employer or Employee contributions, used to determine Top Heavy Plan status
under the provisions of a defined contribution plan included in any Aggregation
Group (as defined in Section 11.2).

     1.7 "Anniversary Date" means December 31.

     1.8 "Annuity Starting Date" means, with respect to any Participant, the
first day of the first period for which an amount is paid as an annuity, or, in
the case of a benefit not payable in the form of an annuity, the first day on
which all events have occurred which entitles the Participant to such benefit.

     1.9 "Average Monthly Compensation" means the monthly Compensation of a
Participant averaged over the 3 consecutive Calendar Years, including periods
prior to the Effective Date of the Plan, which produce the highest monthly
average within the last ten (10) completed years of employment. If a Participant
has less than 3 consecutive Calendar Years of service from date of employment to
date of termination, the Participant's Average Monthly Compensation will be
based on the Participant's monthly Compensation during the Participant's months
of service from date of employment to date of termination. Compensation
subsequent to termination of participation pursuant to Section 3.4 shall not be
recognized.

     1.10 "Beneficiary" means the person (or entity) designated as provided in
Section 5.5 to receive the benefits which are payable under the Plan upon or
after the death of a Participant.

     1.11 "Code" means the Internal Revenue Code of 1986, as amended or replaced
from time to time.

     1.12 "Compensation" with respect to any Participant means such
Participant's wages, salaries, fees for professional services and other amounts
received (without regard to whether or not an amount is paid in cash) for
personal services actually rendered in the course of employment with the
Employer maintaining the Plan to the extent that the amounts are includible

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in gross income (including, but not limited to, commissions paid salesmen,
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 Regulation
1.62-2(c)) for a Calendar Year ending with or within the Plan Year.
Notwithstanding the foregoing, if compensation for any prior determination
period is taken into account in determining a Participant's benefits for the
current Plan Year, Compensation means compensation determined pursuant to the
terms of the Plan then in effect.

          Compensation shall exclude (a)(l) contributions made by the Employer
to a plan of deferred compensation to the extent that the contributions are not
includible in the gross income of the Participant for the taxable year in which
contributed, (2) Employer contributions made on behalf of an Employee to a
simplified employee pension plan described in Code Section 408(k) to the extent
such contributions are excludable from the Employee's gross income, (3) any
distributions from a plan of deferred compensation; (b) amounts realized from
the exercise of a non-qualified stock option, or when restricted stock (or
property) held by an Employee either becomes freely transferable or is no longer
subject to a substantial risk of forfeiture; (c) amounts realized from the sale,
exchange or other disposition of stock acquired under a qualified stock option;
and (d) other amounts which receive special tax benefits, or contributions made
by the Employer (whether or not under a salary reduction agreement) towards the
purchase of any annuity contract described in Code Section 403(b) (whether or
not the contributions are actually excludable from the gross income of the
Employee).

          For purposes of this Section, the determination of Compensation shall
be made by:

               (a) including amounts which are contributed by the Employer
          pursuant to a salary reduction agreement and which are not includible
          in the gross income of the Participant under Code Sections 125,
          132(f)(4), 402(e)(3), 402(h)(l)(B), 403(b) or 457(b), and Employee
          contributions described in Code Section 414(h)(2) that are treated as
          Employer contributions.

          Compensation in excess of $150,000 (or such other amount provided in
the Code) shall be disregarded. Such amount shall be adjusted for increases in
the cost of living in accordance with Code Section 40l(a)(17)(B), except that
the dollar increase in effect on January 1 of any calendar year shall be
effective for the Calendar Years beginning with such calendar year. If
Compensation for any prior determination period is taken into account in
determining a Participant's 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 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 (or such other amount as adjusted for increases in the
cost of living in accordance with Code Section 415(d) for determination periods
beginning on or after January 1,1989 and in accordance with Code Section
40l(a)(17)(B) for determination periods beginning on or after January 1,1994).
For determination periods beginning prior to January 1,1989, the $200,000 limit
shall apply only to Top Heavy Plan Years and shall not be adjusted. For any
short Calendar Year the Compensation limit shall be an amount equal to the
Compensation limit for the calendar year in which the Calendar Year begins
multiplied by the ratio obtained by dividing the number of full months in the
short Calendar Year by twelve (12).

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          For Plan Years beginning after December 31, 1996, for purposes of
determining Compensation, the family member aggregation rules of Code Section
401(a)(17) and Code Section 414(q)(6) (as in effect prior to the Small Business
Job Protection Act of 1996) are eliminated. In determining Average Monthly
Compensation, the elimination of the family member aggregation rules are treated
as having been in effect for earlier years.

     1.13 "Contract" or "Policy" means any life insurance policy, retirement
income policy or annuity contract (group or individual) issued pursuant to the
terms of the Plan, in the event of any conflict between the terms of this Plan
and the terms of any contract purchased hereunder, the Plan provisions shall
control.

     1.14 "Earliest Retirement Age" means the earliest date on which, under the
Plan, the Participant could elect to receive retirement benefits.

     1.15 "Early Retirement Date" means the first day of the month (prior to the
Normal Retirement Date) coinciding with or following the date on which a
Participant or Former Participant attains age 55, and has completed at least 15
whole year Periods of Service with the Employer (Early Retirement Age). A
Participant shall become fully Vested upon satisfying this requirement if still
employed at Early Retirement Age.

          A Former Participant who separates from service after satisfying the
service requirement for Early Retirement and who thereafter reaches the age
requirement contained herein shall be entitled to receive benefits under this
Plan.

     1.16 "Eligible Employee" means any Employee.

          Employees of Affiliated Employers shall not be eligible to participate
in this Plan unless such Affiliated Employers have specifically adopted this
Plan in writing.

          Employees classified by the Employer as independent contractors who
are subsequently determined by the Internal Revenue Service to be Employees
shall not be Eligible Employees.

     1.17 "Employee" means any person who is employed by the Employer or
Affiliated Employer, and excludes any person who is employed as an independent
contractor. Employee shall include Leased Employees within the meaning of Code
Sections 414(n)(2) and 414(o)(2) unless such Leased Employees are covered by a
plan described in Code Section 414(n)(5) and such Leased Employees do not
constitute more than 20% of the recipient's non-highly compensated work force.

     1.18 "Employer" means Bank of Mountain View and any successor which shall
maintain this Plan; and any predecessor which has maintained this Plan. The
Employer is a corporation, with principal offices in the State of Arkansas.

     1.19 "Fiduciary" means any person who (a) exercises any discretionary
authority or discretionary control respecting management of the Plan or
exercises any authority or control respecting management or disposition of its
assets, (b) renders investment advice for a fee or other compensation, direct or
indirect, with respect to any monies or other property of the Plan or

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has any authority or responsibility to do so, or (c) has any discretionary
authority or discretionary responsibility in the administration of the Plan.

     1.20 "Fiscal Year" means the Employer's accounting year of 12 months
commencing on January 1 of each year and ending the following December 31.

     1.21 "Former Participant" means a person who has been a Participant, but
who has ceased to be a Participant for any reason.

     1.22 "415 Compensation" with respect to any Participant means such
Participant's wages, salaries, fees for professional services and other amounts
received (without regard to whether or not an amount is paid in cash) for
personal services actually rendered in the course of employment with the
Employer maintaining the Plan to the extent that the amounts are includible in
gross income (including, but not limited to, commissions paid salesmen,
compensation for services on the basis of a percentage of profits, commissions
on insurance premiums, tips, bonuses, fringe benefits, and reimbursements or
other expense allowances under a nonaccountable plan as described in Regulation
1.62-2(c)) for a Calendar Year ending with or within the Plan Year.

          "415 Compensation" shall exclude (a)(1) contributions made by the
Employer to a plan of deferred compensation to the extent that, the
contributions are not includible in the gross income of the Participant for the
taxable year in which contributed, (2) Employer contributions made on behalf of
an Employee to a simplified employee pension plan described in Code Section
408(k) to the extent such contributions are excludable from the Employee's gross
income, (3) any distributions from a plan of deferred compensation; (b) amounts
realized from the exercise of a non-qualified stock option, or when restricted
stock (or property) held by an Employee either becomes freely transferable or is
no longer subject to a substantial risk of forfeiture; (c) amounts realized from
the sale, exchange or other disposition of stock acquired under a qualified
stock option; and (d) other amounts which receive special tax benefits, or
contributions made by the Employer (whether or not under a salary reduction
agreement) towards the purchase of any annuity contract described in Code
Section 403(b) (whether or not the contributions are actually excludable from
the gross income of the Employee).

          For purposes of this Section, the determination of "415 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 Sections 125, 132(f)(4) or 457.

     1.23 "Fresh-Start Date" generally means the last day of the Plan Year
preceding a Plan Year for which any amendment of the Plan that directly or
indirectly affects the amount of a Participant's benefit determined under the
current benefit formula (such as an amendment to the definition of Compensation
used in the current benefit formula or a change in the Normal Retirement Age of
the Plan) is made effective. If this Plan has had a fresh-start for all
Participants, and in a subsequent Plan Year is aggregated for purposes of Code
Section 40l(a)(4) with another plan that did not make the same fresh-start,
then this Plan will have a fresh-start on the last day of the Plan Year
preceding the Plan Year during which the plans are first aggregated.

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     1.24 "Fresh-Start Group" means all Participants who have Accrued Benefits
as of the Fresh-Start Date and have at least one Hour of Service with the
Employer after that date.

     1.25 "Frozen Accrued Benefit" means a Participant's Accrued Benefit under
the Plan determined as of the latest Fresh-Start Date as if the Participant
terminated employment with the Employer as of the latest Fresh-Start Date, or
the date the Participant actually terminated employment with the Employer, if
earlier, without regard to any amendment made to the Plan after that date other
than amendments recognized as effective as of or before the date under Code
Section 401(b) or Regulation 1.401(a)(4)-11(g). If the Participant has not had a
Fresh-Start Date, the Participant's Frozen Accrued Benefit will be zero.

          If, as of the Participant's latest Fresh-Start date, the amount of a
Participant's Frozen Accrued Benefit was limited by the application of Code
Section 415, then the Participant's Frozen Accrued Benefit will be increased for
years after the latest Fresh-Start Date to the extent permitted under Code
Section 415(d)(l). In addition, the Frozen Accrued Benefit of a Participant
whose Frozen Accrued Benefit includes the top-heavy minimum benefits provided in
Section 5.2, will be increased to the extent necessary to comply with the
average compensation requirement of Code Section 416(c)(1)(D)(i).

          If: (a) 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 under
the Plan after such Fresh-Start Date and/or (b) 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 will be expressed as an actuarially equivalent benefit in the normal
form under the Plan after the Participant's latest Fresh-Start Date, commencing
at the Participant's Normal Retirement Age under the Plan in effect after such
latest Fresh-Start Date.

     1.26 "Highly Compensated Employee" means an Employee described in Code
Section 414(q) and the Regulations thereunder, and generally means any Employee
who:

               (a) was a "five percent owner" as defined in Section 1.30(c) at
          any time during the "determination year" or "look-back year"; or

               (b) for the "look-back year" had "415 Compensation" from the
          Employer in excess of $80,000. The $80,000 amount is adjusted at the
          same time and in the same manner as under Code Section 415(d), except
          that the base period is the calendar quarter ending September 30,
          1996.

          The "determination year" means the Plan Year for which testing is
being performed, and the "look-back year" means the immediately preceding twelve
(12) month period.

          A highly compensated former Employee is based on the rules applicable
to determining Highly Compensated Employee status as in effect for the
"determination year," in accordance with Regulation 1.414(q)-1T, A-4 and IRS
Notice 97-45 (or any superseding guidance).

          In determining who is a Highly Compensated Employee, Employees who are
non-resident aliens and who received no earned income (within the meaning of
Code

                                       8

<PAGE>

Section 91l(d)(2)) from the Employer constituting United States source income
within the meaning of Code Section 861(a)(3) shall not be treated as Employees.
Additionally, all Affiliated Employers shall be taken into account as a single
employer and Leased Employees within the meaning of Code Sections 414(n)(2) and
414(o)(2) shall be considered Employees unless such Leased Employees are covered
by a plan described in Code Section 414(n)(5) and are not covered in any
qualified plan maintained by the Employer. The exclusion of Leased Employees for
this purpose shall be applied on a uniform and consistent basis for all of the
Employer's retirement plans. Highly Compensated Former Employees shall be
treated as Highly Compensated Employees without regard to whether they performed
services during the "determination year."

     1.27 "Highly Compensated Participant" means any Highly Compensated Employee
who is eligible to participate in the component of the Plan being tested.

     1.28 "Hour of Service" means each hour for which an Employee is paid or
entitled to payment for the performance of duties for the Employer.

     1.29 "Investment Manager" means an entity that (a) has the power to manage,
acquire, or dispose of Plan assets and (b) acknowledges fiduciary responsibility
to the Plan in writing. Such entity must be a person, firm, or corporation
registered as an investment adviser under the Investment Advisers Act of 1940, a
bank, or an insurance company.

     1.30 "Key Employee" means an Employee as defined in Code Section 416(i) and
the Regulations thereunder. Generally, any Employee or former Employee (as well
as each of the Employee's or former Employee's Beneficiaries) is considered a
Key Employee if the Employee, at any time during the Plan Year that contains the
"Determination Date" or any of the preceding four (4) Plan Years, has been
included in one of the following categories:

               (a) an officer of the Employer (as that term is defined within
          the meaning of the Regulations under Code Section 416) having annual
          "415 Compensation" greater than 50 percent of the amount in effect
          under Code Section 415(b)(l)(A) for any such Plan Year.

               (b) one of the ten employees having annual "415 Compensation"
          from the Employer for a Plan Year greater than the dollar limitation
          in effect under Code Section 415(c)(l)(A) for the calendar year in
          which such Plan Year ends and owning (or considered as owning within
          the meaning of Code Section 318) both more than one-half percent
          interest and the largest interests in the Employer.

               (c) a "five percent owner" of the Employer. "Five percent owner"
          means any person who owns (or is considered as owning within the
          meaning of Code Section 318) more than five percent (5%) of the
          outstanding stock of the Employer or stock possessing more than five
          percent (5%) of the total combined voting power of all stock of the
          Employer or, in the case of an unincorporated business, any person who
          owns more than five percent (5%) of the capital or profits interest in
          the Employer. In determining percentage ownership hereunder, employers
          that would otherwise be aggregated under Code Sections 414(b), (c),
          (m) and (o) shall be treated as separate employers.

                                       9

<PAGE>

               (d) a "one percent owner" of the Employer having an annual "415
          Compensation" from the Employer of more than $150,000. "One percent
          owner" means any person who owns (or is considered as owning within
          the meaning of Code Section 318) more than one percent (1%) of the
          outstanding stock of the Employer or stock possessing more than one
          percent (1%) of the total combined voting power of all stock of the
          Employer or, in the case of an unincorporated business, any person who
          owns more than one percent (1%) of the capital or profits interest in
          the Employer. In determining percentage ownership hereunder, employers
          that would otherwise be aggregated under Code Sections 414(b), (c),
          (m) and (o) shall be treated as separate employers. However, in
          determining whether an individual has "415 Compensation" of more than
          $150,000, "415 Compensation" from each employer required to be
          aggregated under Code Sections 414(b), (c), (m) and (o) shall be taken
          into account.

          For purposes of this Section, the determination of "415 Compensation"
shall be made by including amounts which are contributed by the Employer
pursuant to a salary reduction agreement and which are not includible in the
gross income of the Participant under Code Sections 125, 132(f)(4), 402(e)(3),
402(h)(l)(B), 403(b) or 457(b), and Employee contributions described in Code
Section 414(h)(2) that are treated as Employer contributions.

     1.31 "Late Retirement Date" means the first day of the month coinciding
with or next following a Participant's actual Retirement Date after having
reached Normal Retirement Date.

     1.32 "Leased Employee" means any person (other than an Employee of the
recipient Employer) who pursuant to an agreement between the recipient Employer
and any other person or entity ("leasing organization") has performed services
for the recipient (or for the recipient and related persons determined in
accordance with Code Section 414(n)(6)) on a substantially full time basis for a
period of at least one year, and such services are performed under primary
direction or control by the recipient Employer. Contributions or benefits
provided a Leased Employee by the leasing organization which are attributable to
services performed for the recipient Employer shall be treated as provided by
the recipient Employer. Furthermore, Compensation for a Leased Employee shall
only include Compensation from the leasing organization that is attributable to
services performed for the recipient Employer. A Leased Employee shall not be
considered an Employee of the recipient Employer:

               (a) if such employee is covered by a money purchase pension plan
          providing:

               (1) a nonintegrated employer contribution rate of at least 10% of
               compensation, as defined in Code Section 415(c)(3);

               (2) immediate participation;

               (3) full and immediate vesting; and

               (b) if Leased Employees do not constitute more than 20% of the
          recipient Employer's nonhighly compensated work force.

                                       10

<PAGE>

     1.33 "Non-Highly Compensated Participant" means any Participant who is not
a Highly Compensated Employee.

     1.34 "Non-Key Employee" means any Employee or former Employee (and such
Employee's or former Employee's Beneficiaries) who is not, and has never been a
Key Employee.

     1.35 "Normal Retirement Age" means the Participant's 65 birthday. A
Participant shall become fully Vested in the Participant's Normal Retirement
Benefit upon attaining Normal Retirement Age.

     1.36 "Normal Retirement Date" means the first day of the month coinciding
with or next following the Participant's Normal Retirement Age.

     1.37 "1-Year Break in Service" means a Period of Severance of at least 12
consecutive months.

     1.38 "Participant" means any Eligible Employee who participates in the Plan
and has not for any reason become ineligible to participate further in the Plan.

     1.39 "Participant's Transfer/Rollover Account" means the account
established and maintained by the Administrator for each Participant with
respect to the total interest in the Plan resulting from amounts transferred to
this Plan from a direct plan-to-plan transfer and/or with respect to such
Participant's interest in the Plan resulting from amounts transferred from
another qualified plan or "conduit" Individual Retirement Account in accordance
with Section 4.3.

          A separate accounting shall be maintained with respect to that portion
of the Participant's Transfer/Rollover Account attributable to transfers (within
the meaning of Code Section 414(1)) and "rollovers."

     1.40 "Period of Service" means the aggregate of all periods commencing with
the Employee's first day of employment or reemployment with the Employer or
Affiliated Employer and ending on the date a 1-Year Break in Service begins. The
first day of employment or reemployment is the first day the Employee performs
an Hour of Service. An Employee will also receive credit for any Period of
Severance of less than twelve(12) consecutive months. Fractional periods of a
year will be expressed in terms of days.

     1.41 "Period of Severance" means a continuous period of time during which
the Employee is not employed by the Employer. Such period begins on the date the
Employee retires, quits or is discharged, or if earlier, the twelve (12) month
anniversary of the date on which the Employee was otherwise first absent from
service.

          In the case of an individual who is absent from work for maternity or
paternity reasons, the twelve (12) consecutive month period beginning on the
first anniversary of the first day of such absence shall not constitute a 1-Year
Break in Service. For purposes of this paragraph, an absence from work for
maternity or paternity reasons means an absence (a) by reason of the pregnancy
of the individual, (b) by reason of the birth of a child of the individual, (c)
by reason of the placement of a child with the individual in connection with the
adoption of

                                       11

<PAGE>

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

     1.42 "Plan" means this instrument, including all amendments thereto.

     1.43 "Plan Year" means the Plan's accounting year of twelve (12) months
commencing on January 1 of each year and ending the following December 31.

     1.44 "Pre-Retirement Survivor Annuity" means an immediate annuity for the
life of the surviving spouse of a Participant who dies prior to the
Participant's Annuity Starting Date, the payment under which must be equal to
the "minimum spouse's death benefit" provided in Section 5.5(g).

     1.45 "Present Value of Accrued Benefit" means the Actuarial Equivalent
lump-sum amount of a Participant's Accrued Benefit at date of valuation.
Notwithstanding the foregoing, the Present Value of Accrued Benefit for the
determination of Top Heavy Plan status shall be made exclusively pursuant to the
provisions of Section 11.2.

     1.46 "Primary Insurance Amount" means the old-age insurance benefit under
Section 202 of the Social Security Act payable to each Employee at a single age
that is not earlier than age 62 and not later than age 65. Primary Insurance
Amount must be determined under the Social Security Act as in effect at the time
the Employee's offset is determined. Thus, it is determined without assuming any
future increases in compensation, any future increases in the Taxable Wage Base,
any changes in the formulas used under the Social Security Act to determine
Primary Insurance Amount, or any future increases in the consumer price index.
However, it may be assumed that the Employee will continue to receive
compensation at the same rate as that received at the time the offset is being
determined, until reaching the single age described in the first sentence above.
Primary Insurance Amount must be determined in a consistent manner for all
Employees.

     1.47 "Regulation" means the Income Tax Regulations as promulgated by the
Secretary of the Treasury or a delegate of the Secretary of the Treasury, and as
amended from time to time.

     1.48 "Retired Participant" means a person who has been a Participant, but
who has become entitled to retirement benefits under the Plan.

     1.49 "Retirement Date" means the date as of which a Participant retires for
reasons other than Total and Permanent Disability, whether such retirement
occurs on a Participant's Normal Retirement Date, Early or Late Retirement Date
(see Section 5.1).

     1.50 "Social Security Retirement Age" means the age used as the retirement
age under Section 216(1) of the Social Security Act, except that such section
shall be applied without regard to the age increase factor and as if the early
retirement age under Section 216(1)(2) of such Act were 62.

     1.51 "Taxable Wage Base" means, with respect to any calendar year, the
contribution and benefit base in effect under Section 230 of the Social Security
Act at the beginning of the calendar year.

                                       12

<PAGE>

     1.52 "Terminated Participant" means a person who has been a Participant,
but whose employment has been terminated other than by death, Total and
Permanent Disability or retirement.

     1.53 "Top Heavy Plan" means a plan described in Section 11.2(a).

     1.54 "Top Heavy Plan Year" means a Plan Year during which the Plan is a Top
Heavy Plan.

     1.55 "Total and Permanent Disability" means a physical or mental condition
of a Participant resulting from bodily injury, disease, or mental disorder which
renders such Participant incapable of continuing usual and customary employment
with the Employer. The disability of a Participant shall be determined by a
licensed physician chosen by the Administrator. The determination shall be
applied uniformly to all Participants.

     1.56 "Trustee" means the person or entity named as trustee herein or in any
separate trust forming a part of this Plan, and any successors.

     1.57 "Trust Fund" means the assets of the Plan and Trust as the same shall
exist from time to time.

     1.58 "Vested" means the portion of a Participant's benefits under the Plan
that are nonforfeitable.

                                   ARTICLE II
                                 ADMINISTRATION

2.1  POWERS AND RESPONSIBILITIES OF THE EMPLOYER

               (a) In addition to the general powers and responsibilities
          otherwise provided for in this Plan, the Employer shall be empowered
          to appoint and remove the Trustee and the Administrator from time to
          time as it deems necessary for the proper administration of the Plan
          to ensure that the Plan is being operated for the exclusive benefit of
          the Participants and their Beneficiaries in accordance with the terms
          of the Plan, the Code, and the Act. The Employer may appoint counsel,
          specialists, advisers, agents (including any nonfiduciary agent) and
          other persons as the Employer deems necessary or desirable in
          connection with the exercise of its fiduciary duties under this Plan.
          The Employer may compensate such agents or advisers from the assets of
          the Plan as fiduciary expenses (but not including any business
          (settlor) expenses of the Employer), to the extent not paid by the
          Employer.

               (b) The Employer shall establish a "funding policy and method,"
          i.e., it shall determine whether the Plan has a short run need for
          liquidity (e.g., to pay benefits) or whether liquidity is a long run
          goal and investment growth (and stability of same) is a more current
          need, or shall appoint a qualified person to do so. The Employer or
          its delegate shall communicate such needs and goals to the Trustee,
          who shall coordinate such Plan needs with its investment policy. The
          communication of such a "funding policy and method" shall not,
          however,

                                       13

<PAGE>

          constitute a directive to the Trustee as to the investment of the
          Trust Funds. Such "funding policy and method" shall be consistent with
          the objectives of this Plan and with the requirements of Title I of
          the Act.

               (c) The Employer shall periodically review the performance of any
          Fiduciary or other person to whom duties have been delegated or
          allocated by it under the provisions of this Plan or pursuant to
          procedures established hereunder. This requirement may be satisfied by
          formal periodic review by the Employer or by a qualified person
          specifically designated by the Employer, through day-to-day conduct
          and evaluation, or through other appropriate ways.

2.2  DESIGNATION OF ADMINISTRATIVE AUTHORITY

          The Employer shall be the Administrator. The Employer may appoint any
person, including, but not limited to, the Employees of the Employer, to perform
the duties of the Administrator. Any person so appointed shall signify
acceptance by filing written acceptance with the Employer. Upon the resignation
or removal of any individual performing the duties of the Administrator, the
Employer may designate a successor.

2.3  POWERS AND DUTIES OF THE ADMINISTRATOR

          The primary responsibility of the Administrator is to administer the
Plan for the exclusive benefit of the Participants and their Beneficiaries,
subject to the specific terms of the Plan. The Administrator shall administer
the Plan in accordance with its terms and shall have the power and discretion to
construe the terms of the Plan and to determine all questions arising in
connection with the administration, interpretation, and application of the Plan.
Any such determination by the Administrator shall be conclusive and binding upon
all persons. The Administrator may establish procedures, correct any defect,
supply any information, or reconcile any inconsistency in such manner and to
such extent as shall be deemed necessary or advisable to carry out the purpose
of the Plan; provided, however, that any procedure, discretionary act,
interpretation or construction shall be done in a nondiscriminatory manner based
upon uniform principles consistently applied and shall be consistent with the
intent that the Plan shall continue to be deemed a qualified plan under the
terms of Code Section 401(a), and shall comply with the terms of the Act and
all regulations issued pursuant thereto. The Administrator shall have all powers
necessary or appropriate to accomplish the Administrator's duties under the
Plan.

          The Administrator shall be charged with the duties of the general
administration of the Plan as set forth under the terms of the Plan, including,
but not limited to, the following:

               (a) the discretion to determine all questions relating to the
          eligibility of Employees to participate or remain a Participant
          hereunder and to receive benefits under the Plan;

               (b) to compute, certify, and direct the Trustee with respect to
          the amount and the kind of benefits to which any Participant shall be
          entitled hereunder;

               (c) to authorize and direct the Trustee with respect to all
          discretionary or otherwise directed disbursements from the Trust;

                                       14

<PAGE>

               (d) to maintain all necessary records for the administration of
          the Plan;

               (e) to interpret the provisions of the Plan and to make and
          publish such rules for regulation of the Plan as are consistent with
          the terms hereof;

               (f) to determine the size and type of any Contract to be
          purchased from any insurer and to designate the insurer from which
          such Contract shall be purchased. All Policies shall be issued on a
          uniform basis as of each Anniversary Date with respect to all
          Participants under similar circumstances;

               (g) to compute and certify to the Employer and to the Trustee
          from time to time the sums of money necessary or desirable to be
          contributed to the Plan;

               (h) to consult with the Employer and the Trustee regarding the
          short and long-term liquidity needs of the Plan in order that the
          Trustee can exercise any investment discretion in a manner designed to
          accomplish specific objectives;

               (i) to prepare and implement a procedure for notifying
          Participants and Beneficiaries of their rights to elect joint and
          survivor annuities and Pre-Retirement Survivor Annuities as required
          by the Act and regulations thereunder;

               (j) to determine the validity of, and take appropriate action
          with respect to, any qualified domestic relations order received by
          it; and

               (k) to assist any Participant regarding the Participant's rights,
          benefits, or elections available under the Plan.

2.4  RECORDS AND REPORTS

          The Administrator shall keep a record of all actions taken and shall
keep all other books of account, records, policies, and other data that may be
necessary for proper administration of the Plan and shall be responsible for
supplying all information and reports to the Internal Revenue Service,
Department of Labor, Participants, Beneficiaries and others as required by law.

2.5  APPOINTMENT OF ADVISERS

          The Administrator, or the Trustee with the consent of the
Administrator, may appoint counsel, specialists, advisers, agents (including
nonfiduciary agents) and other persons as the Administrator or the Trustee deems
necessary or desirable in connection with the administration of this Plan,
including but not limited to agents and advisers to assist with the
administration and management of the Plan, and thereby to provide, among such
other duties as the Administrator may appoint, assistance with maintaining Plan
records and the providing of investment information to the Plan's investment
fiduciaries.

                                       15

<PAGE>

2.6  PAYMENT OF EXPENSES

          All expenses of administration may be paid out of the Trust Fund
unless paid by the Employer. Such expenses shall include any expenses incident
to the functioning of the Administrator, or any person or persons retained or
appointed by any named Fiduciary incident to the exercise of their duties under
the Plan, including, but not limited to, fees of accountants, counsel,
Investment Managers, and other specialists and their agents, the costs of any
bonds required pursuant to Act Section 412, and other costs of administering the
Plan. Until paid, the expenses shall constitute a liability of the Trust Fund.

2.7  CLAIMS PROCEDURE

          Claims for benefits under the Plan may be filed in writing with the
Administrator. Written notice of the disposition of a claim shall be furnished
to the claimant within ninety (90) days after the application is filed, or such
period as is required by applicable law or Department of Labor regulation. In
the event the claim is denied, the reasons for the denial shall be specifically
set forth in the notice in language calculated to be understood by the claimant,
pertinent provisions of the Plan shall be cited, and, where appropriate, an
explanation as to how the claimant can perfect the claim will be provided. In
addition, the claimant shall be furnished with an explanation of the Plan's
claims review procedure.

2.8  CLAIMS REVIEW PROCEDURE

          Any Employee, former Employee, or Beneficiary of either, who has been
denied a benefit by a decision of the Administrator pursuant to Section 2.7
shall be entitled to request the Administrator to give further consideration to
a claim by filing with the Administrator a written request for a hearing. Such
request, together with a written statement of the reasons why the claimant
believes the claim should be allowed, shall be filed with the Administrator no
later than sixty (60) days after receipt of the written notification provided
for in Section 2.7. The Administrator shall then conduct a hearing within the
next sixty (60) days, at which the claimant may be represented by an attorney or
any other representative of such claimant's choosing and expense and at which
the claimant shall have an opportunity to submit written and oral evidence and
arguments in support of the claim. At the hearing (or prior thereto upon five
(5) business days written notice to the Administrator) the claimant or the
claimant's representative shall have an opportunity to review all documents in
the possession of the Administrator which are pertinent to the claim at issue
and its disallowance. Either the claimant or the Administrator may cause a court
reporter to attend the hearing and record the proceedings. In such event, a
complete written transcript of the proceedings shall be furnished to both
parties by the court reporter. The full expense of any such court reporter and
such transcripts shall be borne by the party causing the court reporter to
attend the hearing. A final decision as to the allowance of the claim shall be
made by the Administrator within sixty (60) days of receipt of the appeal
(unless there has been an extension of sixty (60) days due to special
circumstances, provided the delay and the special circumstances occasioning it
are communicated to the claimant within the sixty (60) day period). Such
communication shall be written in a manner calculated to be understood by the
claimant and shall include specific reasons for the decision and specific
references to the pertinent Plan provisions on which the decision is based.

                                       16

<PAGE>

                                   ARTICLE III
                                  ELIGIBILITY

3.1  CONDITIONS OF ELIGIBILITY

          Any Eligible Employee who has completed a six (6) month Period of
Service and has attained age twenty and one-half shall be eligible to
participate hereunder as of the date such Employee has satisfied such
requirements. However, any Employee who was a Participant in the Plan prior to
the effective date of this amendment and restatement shall continue to
participate in the Plan.

3.2  EFFECTIVE DATE OF PARTICIPATION

          An Eligible Employee shall become a Participant effective as of the
first day of the Plan Year next following the date on which such Employee met
the eligibility requirements of Section 3.1, provided said Employee was still
employed as of such date (or if not employed on such date, as of the date of
rehire if a 1-Year Break in Service has not occurred or, if later, the date that
the Employee would have otherwise entered the Plan had the Employee not
terminated employment).

3.3  DETERMINATION OF ELIGIBILITY

          The Administrator shall determine the eligibility of each Employee for
participation in the Plan based upon information furnished by the Employer. Such
determination shall be conclusive and binding upon all persons, as long as the
same is made pursuant to the Plan and the Act. Such determination shall be
subject to review pursuant to Section 2.8.

3.4  TERMINATION OF ELIGIBILITY

          In the event a Participant shall go from a classification of an
Eligible Employee to an ineligible Employee, such Former Participant shall
continue to vest in the Plan for each Period of Service completed while a
noneligible Employee, until such time as the Former Participant's Accrued
Benefit shall be forfeited or distributed pursuant to the terms of the Plan.

3.5  REHIRED EMPLOYEES AND BREAKS IN SERVICE

               (a) If any Participant becomes a Former Participant due to
          severance from employment with the Employer and is reemployed by the
          Employer, the Former Participant shall become a Participant as of the
          reemployment date.

               (b) If any Participant becomes a Former Participant due to
          severance of employment with the Employer and again becomes a
          Participant, such renewed participation shall not result in
          duplication of benefits. Accordingly, if such Participant has received
          a distribution of a Vested Accrued Benefit under the Plan by reason of
          prior participation (and such distribution has not been repaid to the
          Plan with interest within a period of the earlier of five (5) years
          after the first date on which the Participant is subsequently
          reemployed by the Employer or the close of the first period of five
          (5) consecutive 1-Year Breaks in Service commencing after the
          distribution), the Participant's Accrued Benefit shall be reduced by
          the

                                       17

<PAGE>

          Actuarial Equivalent (at the date of distribution) of the Present
          Value of the Accrued Benefit as of the date of distribution. Any
          repayment by a Participant shall be equal to the total of:

               (1) the amount of the distribution,

               (2) interest on such distribution compounded annually at the rate
               of five percent (5%) per annum from the date of distribution to
               the date of repayment or to the last day of the first Plan Year
               ending on or after December 31,1987, if earlier, and

               (3) interest on the sum of (1) and (2) above compounded annually
               at the rate of one-hundred-twenty percent (120%) of the federal
               mid-term rate (as in effect under Code Section 1274 for the first
               month of a Plan Year) from the beginning of the first Plan Year
               beginning after December 31,1987 or the date of distribution,
               whichever is later, to the date of repayment.

3.6  ELECTION NOT TO PARTICIPATE

          An Employee may, subject to the approval of the Employer, elect
voluntarily not to participate in the Plan. The election not to participate must
be irrevocable and communicated to the Employer, in writing, within a reasonable
period of time before the beginning of the first Plan Year.

                                   ARTICLE IV
                           CONTRIBUTION AND VALUATION

4.1  PAYMENT OF CONTRIBUTIONS

          No contribution shall be required under the Plan from any Participant.
The Employer shall pay to the Trustee from time to time such amounts in cash as
the Administrator and Employer shall determine to be necessary to provide the
benefits under the Plan determined by the application of accepted actuarial
methods and assumptions. The method of funding shall be consistent with Plan
objectives.

4.2  ACTUARIAL METHODS

          In establishing the liabilities under the Plan and contributions
thereto, the enrolled actuary will use such methods and assumptions as will
reasonably reflect the cost of the benefits. The Plan assets are to be valued on
the last day of the Plan Year (or on any other date determined by the
Administrator) using any reasonable method of valuation mat takes into account
fair market value pursuant to Regulations. There must be an actuarial valuation
of the Plan at least once every year.

4.3  ROLLOVERS AND PLAN-TO-PLAN TRANSFERS FROM QUALIFIED PLANS

               (a) With the consent of the Administrator, amounts may be
          transferred (within the meaning of Code Section 414(1)) to this Plan
          from other tax qualified plans under Code Section 401 (a) by Eligible
          Employees, provided the trust from which such funds are transferred
          permits the transfer to be made and the transfer

                                       18

<PAGE>

          will not jeopardize the tax exempt status of the Plan or Trust or
          create adverse tax consequences for the Employer. Prior to accepting
          any transfers to which this Section applies, the Administrator may
          require an opinion of counsel that the amounts to be transferred meet
          the requirements of this Section. The amounts transferred shall be
          considered an additional Accrued Benefit and set up in a separate
          account herein referred to as a Participant's Transfer/Rollover
          Account. Such account shall be fully Vested at all times and shall not
          be subject to forfeiture for any reason.

                    Except as permitted by Regulations (including Regulation
          1.411(d)-4), amounts attributable to elective contributions (as
          defined in Regulation 1.401(k)-l(g)(3)), including amounts treated as
          elective contributions, which are transferred from another qualified
          plan in a plan-to-plan transfer (other than a direct rollover) shall
          be subject to the distribution limitations provided for in Regulation
          1.401(k)-l(d).

               (b) With the consent of the Administrator, the Plan may accept a
          "rollover" by Eligible Employees, provided the "rollover" will not
          jeopardize the tax exempt status of the Plan or create adverse tax
          consequences for the Employer. Prior to accepting any "rollovers" to
          which this Section applies, the Administrator may require the Employee
          to establish (by providing opinion of counsel or otherwise) that the
          amounts to be rolled over to this Plan meet the requirements of this
          Section. The amounts rolled over shall be set up in a separate account
          herein referred to as a "Participant's Transfer/Rollover Account."
          Such account shall be fully Vested at all times and shall not be
          subject to forfeiture for any reason.

                    For purposes of this Section, the term "qualified plan"
          shall mean any tax qualified plan under Code Section 401(a), or, any
          other plans from which distributions are eligible to be rolled over
          into this Plan pursuant to the Code. The term "rollover" means: (i)
          amounts transferred to this Plan directly from another qualified plan;
          (ii) distributions received by an Employee from other "qualified
          plans" which are eligible for tax-free rollover to a "qualified plan"
          and which are transferred by the Employee to this Plan within sixty
          (60) days following receipt thereof; (iii) amounts transferred to this
          Plan from a conduit individual retirement account provided that the
          conduit individual retirement account has no assets other than assets
          which (A) were previously distributed to the Employee by another
          "qualified plan," (B) were eligible for tax-free rollover to a
          "qualified plan" and (C) were deposited in such conduit individual
          retirement account within sixty (60) days of receipt thereof; (iv)
          amounts distributed to the Employee from a conduit individual
          retirement account meeting the requirements of clause (iii) above, and
          transferred by the Employee to this Plan within sixty (60) days of
          receipt thereof from such conduit individual retirement account; and
          (v) any other amounts which are eligible to be rolled over to this
          Plan pursuant to the Code.

               (c) Amounts in a Participant's Transfer/Rollover Account shall be
          held by the Trustee pursuant to the provisions of this Plan and may
          not be withdrawn by, or distributed to the Participant, in whole or in
          part, except as provided in paragraph (d) of this Section. The Trustee
          shall have no duty or responsibility to

                                       19

<PAGE>

          inquire as to the propriety of the amount, value or type of assets
          transferred, nor to conduct any due diligence with respect to such
          assets; provided, however, that such assets are otherwise eligible to
          be held by the Trustee under the terms of this Plan.

               (d) At such date when the Participant or the Participant's
          Beneficiary shall be entitled to receive benefits, the Participant's
          Transfer/Rollover Account shall be used to provide additional benefits
          to the Participant or the Participant's Beneficiary. Additionally, the
          Administrator, at the election of the Participant, shall direct the
          Trustee to distribute all or a portion of the amount credited to the
          Participant's Transfer/Rollover Account (other than any direct or
          indirect transfers as that term is defined and interpreted under Code
          Section 401(a)(ll) and the Regulations thereunder) from a defined
          benefit plan, money purchase plan (including a target benefit plan),
          stock bonus or profit sharing plan. Any distributions of amounts held
          in a Participant's Transfer/Rollover Account shall be made in a manner
          which is consistent with and satisfies the provisions of Section 5.7,
          including, but not limited to, all notice and consent requirements of
          Code Sections 417 and 41l(a)(l1) and the Regulations thereunder.
          Furthermore, such amounts shall be considered as part of a
          Participant's benefit in determining whether an involuntary cash-out
          of benefits without Participant consent may be made.

               (e) The Administrator may direct that Employee transfers and
          rollovers made after a Valuation Date be segregated into a separate
          account for each Participant until such time as the allocations
          pursuant to this Plan have been made, at which time they may remain
          segregated or be invested as part of the general Trust Fund.

               (f) Notwithstanding anything herein to the contrary, a transfer
          directly to this Plan from another qualified plan (or a transaction
          having the effect of such a transfer) shall only be permitted if it
          will not result in the elimination or reduction of any "Section 41
          l(d)(6) protected benefit" as described in Section 8.1.

4.4  QUALIFIED MILITARY SERVICE

          Notwithstanding any provision of this Plan to the contrary,
contributions, benefits and service will be provided in accordance with Code
Section 414(u).

                                    ARTICLE V
                                    BENEFITS

5.1  RETIREMENT BENEFITS

               (a) The amount of monthly retirement benefit to be provided for
          each Participant who retires on the Participant's Normal Retirement
          Date shall be equal to the Participant's Accrued Benefit (herein
          called the Participant's Normal Retirement Benefit). A Participant's
          Accrued Benefit is based on the Participant's Frozen Accrued Benefit
          and a retirement benefit formula equal to 70% of such Participant's
          Average Monthly Compensation, offset by 50% of the Primary Insurance
          Amount

                                       20

<PAGE>

          the Participant is entitled to immediately subsequent to retirement,
          computed to the nearest cent. For Participants who are projected to
          have earned less than 15 Periods of Service as of the end of the Plan
          Year in which they attain Normal Retirement Age, the percentage of
          Average Monthly Compensation and the offset percentage shall be
          reduced by one-fifteenth for each such Period of Service less than 15.

                    Notwithstanding the above, each Participant shall be
          provided with a monthly retirement benefit of not less than the
          following:

<TABLE>
<CAPTION>
Date of Termination   Minimum Monthly Retirement Benefit
-------------------   ----------------------------------
<S>                   <C>
1/1/89 to 12/31/93       $ 8.00 times Years of Service
On and after 1/1/94      $18.00 times Years of Service
</TABLE>

                    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 prior to
          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 prior to and at Normal Retirement Age, the greater
          benefit is determined by converting the benefit payable prior to
          Normal Retirement Age into the same form of annuity benefit payable at
          Normal Retirement Age and comparing the amount of such annuity
          payments, hi the case of a Top Heavy Plan, the "Normal Retirement
          Benefit" shall not be smaller than the minimum benefit to which the
          Employee is entitled under Section 5.2.

               (b) A Participant may elect to retire on an Early Retirement
          Date. In the event that a Participant makes such an election, such
          Participant shall be entitled to receive an Early Retirement Benefit
          equal to the Participant's Accrued Benefit payable at the
          Participant's Normal Retirement Date. However, if a Participant so
          elects, such Participant may receive payment of an Early Retirement
          Benefit commencing on the first day of the month coinciding with or
          next following the Participant's Early Retirement Date, which Early
          Retirement Benefit shall equal the greater of (l) the Participant's
          Accrued Benefit reduced by 1/15th for each of the first five (5) years
          and l/30th for each of the next five (5) years and reduced actuarially
          for each additional year thereafter that the first day of the month on
          which the Participant's Early Retirement Benefit commences precedes
          the Participant's Normal Retirement Date, or (2) the Actuarial
          Equivalent of the Participant's Accrued Benefit if such benefit is
          distributed in a form other than a nondecreasing life annuity payable
          for a period not less than the life of such Participant.

               (c) The Normal Retirement Benefit payable to a Participant
          pursuant to this Section 5.1 shall be a monthly pension commencing on
          the Participant's Retirement Date and continuing for life. If a
          Retired Participant dies prior to the completion of 120 monthly
          payments, such monthly payments shall be continued to the Retired
          Participant's Beneficiary until the monthly payments made to the
          Retired Participant and to the Beneficiary shall total 120. However,
          the form of distribution of such benefit shall be determined pursuant
          to the provisions of Section 5.7.

                                       21

<PAGE>

               (d) At the request of a Participant, the Participant may be
          continued in employment beyond Normal Retirement Date. In such event,
          no retirement benefit will be paid to the Participant until the
          Participant actually retires. At the close of each Plan Year prior to
          the Participant's actual Retirement Date, a Participant shall be
          entitled to a retirement benefit equal to the greater of (1) the
          Actuarial Equivalent of the monthly retirement benefit such
          Participant was entitled to at the close of the prior Plan Year, or
          (2) the Participant's Accrued Benefit determined at the close of the
          Plan Year. The monthly retirement benefit calculated pursuant to this
          Section 5.1(d) shall be offset by the actuarial value (determined
          pursuant to Section 1.3) of the total benefit distributions (pursuant
          to Section 5.7(e)) made by the close of the Plan Year.

                    Except with respect to a "five (5) percent owner," 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 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 a Participant is in Act Section 203(a)(3)(B) service.

5.2  MINIMUM BENEFIT REQUIREMENT FOR TOP HEAVY PLAN

               (a) The minimum Accrued Benefit derived from Employer
          contributions to be provided under this Section for each Employee who
          is a Participant during a Top Heavy Plan Year shall equal the product
          of (1) one-twelfth (l/12th) of "415 Compensation" averaged over the
          five (5) consecutive "limitation years" (or actual number of
          "limitation years," if less) which produce the highest average, and
          (2) the lesser of (i) two percent (2%) multiplied by Periods of
          Service calculated from the Employee's date of participation and
          ending on the date such Employee severs employment with the Employer,
          or (ii) twenty percent (20%), expressed as a single life annuity.

               (b) For purposes of providing the minimum benefit under Code
          Section 416, an Employee who is not a Participant solely because (l)
          such Employee's Compensation is below a stated amount or (2) such
          Employee declined

                                       22

<PAGE>

          to make mandatory contributions (if required) to the Plan will be
          considered to be a Participant Furthermore, such minimum benefit shall
          be provided regardless of whether such Employee is employed on a
          specified date.

               (c) For purposes of this Section, Periods of Service for any Plan
          Year beginning before January 1, 1984, or for any Plan Year during
          which the Plan was not a Top Heavy Plan shall be disregarded.

               (d) For purposes of this Section, "415 Compensation" for any
          "limitation year" ending in a Plan Year which began prior to January 1
          ,1984, subsequent to the last "limitation year" during which the Plan
          is a Top Heavy Plan, or in which the Participant failed to complete a
          Period of Service, shall be disregarded.

               (e) For the purposes of this Section, "415 Compensation" in
          excess of $150,000 (or such other amount provided in the Code) shall
          be disregarded. Such amount shall be adjusted for increases in the
          cost of living in accordance with Code Section 401(a)(17)(B), except
          that the dollar increase in effect on January 1 of any calendar year
          shall be effective for the Calendar Year beginning with such calendar
          year. If "415 Compensation" for any prior determination period is
          taken into account in determining a Participant's minimum benefit for
          the current Plan Year, the "415 Compensation" for such determination
          period is subject to the applicable annual "415 Compensation" limit in
          effect for that prior period. For this purpose, in determining the
          minimum benefit in Plan Years beginning on or after January 1, 1989,
          the annual "415 Compensation" limit in effect for determination
          periods beginning before that date is $200,000 (or such other amount
          as adjusted for increases in the cost of living in accordance with
          Code Section 415(d) for determination periods beginning on or after
          January 1, 1989, and in accordance with Code Section 401(a)(17)(B) for
          determination periods beginning on or after January 1, 1994). For
          determination periods beginning prior to January 1, 1989, the $200,000
          limit shall apply only for Top Heavy Plan Years and shall not be
          adjusted. For any short Calendar Year the "415 Compensation" limit
          shall be an amount equal to the "415 Compensation" limit for the
          calendar year in which the Calendar Year begins multiplied by the
          ratio obtained by dividing the number of full months in the short
          Calendar Year by twelve (12).

               (f) If Section 5.1(c) provides for the Normal Retirement Benefit
          to be paid in a form other than a single life annuity, the Accrued
          Benefit under this Section shall be the Actuarial Equivalent of the
          minimum Accrued Benefit under (a) above pursuant to Section 1.3.

               (g) If payment of the minimum Accrued Benefit commences at a date
          other than Normal Retirement Date, the minimum Accrued Benefit shall
          be the Actuarial Equivalent of the minimum Accrued Benefit commencing
          at Normal Retirement Date pursuant to Section 1.3.

               (h) If an Employee participates in this Plan and a defined
          contribution plan included in a Required Aggregation Group which is
          top heavy, the minimum benefits shall be provided under this Plan.

                                       23

<PAGE>

               (i) To the extent required to be nonforfeitable under Section
          5.6, the minimum Accrued Benefit under this Section may not be
          forfeited under Code Section 411(a)(3)(B) or Code Section
          411(a)(3)(D).

5.3  PAYMENT OF RETIREMENT BENEFITS

          When a Participant retires, the Administrator shall immediately take
pursuant to the Plan all necessary steps and execute all required documents to
cause the payment of the Participant's Accrued Benefit pursuant to the Plan.

5.4  DISABILITY RETIREMENT BENEFITS

               (a) If a Participant becomes Totally and Permanently Disabled
          pursuant to Section 1.55 prior to retirement or separation from
          service, and such condition continues for a period of six (6)
          consecutive months and by reason thereof such Participant's status as
          an Employee ceases, then said disabled Participant shall be entitled
          to receive the Actuarial Equivalent of the Participant's Accrued
          Benefit. In the event of a Participant's Total and Permanent
          Disability, the Administrator shall direct the Trustee to commence
          payment of the benefits payable hereunder pursuant to the provisions
          of Sections 5.7 and 5.9 as though the Participant had retired.

               (b) The benefit payable pursuant to (a) above shall be computed
          as of the Anniversary Date subsequent to termination of employment.

               (c) In the event of the Terminated Participant's Total and
          Permanent Disability subsequent to termination of employment, the
          Terminated Participant (or the Terminated Participant's Beneficiary)
          shall receive the Actuarial Equivalent of such Terminated
          Participant's Vested Accrued Benefit pursuant to the provisions of
          Sections 5.7 and 5.9 as though the Terminated Participant had retired.

5.5  DEATH BENEFITS

               (a) If a Participant dies prior to the Participant's Retirement
          Date, his accrued benefit shall become 100% vested. Such Participant's
          Beneficiary shall receive a monthly benefit provided by the greater
          of:

               (1) Present value of the Accrued Benefit; or

               (2) 100 times such Participant's anticipated Normal Retirement
               Benefit pursuant to Section 5.1 and assuming that the
               Participant's compensation at the date of death continues on to
               his Normal Retirement Date.

               (b) Death benefits payable by reason of the death of a
          Participant or a Retired Participant shall be paid to such
          Participant's Beneficiary in accordance with the following provisions:

               (1) Such death benefit shall not exceed 100 times the
               Participant's anticipated monthly retirement benefit determined
               as of the Participant's

                                       24

<PAGE>

               Normal Retirement Date. Any amounts in excess shall inure to the
               Trust Fund and be used to reduce the future contributions of the
               Employer.

               (2) Upon the death of a Participant subsequent to the
               Participant's Retirement Date, but prior to the Annuity Starting
               Date, the Participant's Beneficiary shall be entitled to a death
               benefit in an amount equal to the Actuarial Equivalent of the
               benefit the Participant would have received at the Participant's
               Retirement Date.

               (3) Upon the death of a Participant subsequent to the Annuity
               Starting Date, the Participant's Beneficiary shall be entitled to
               whatever death benefit may be available under the settlement
               arrangements pursuant to which the Participant's benefit is made
               payable.

               (4) In the event of a Terminated Participant's death subsequent
               to the Participant's termination of employment, the Participant's
               Beneficiary shall receive the Present Value of such Participant's
               Vested Accrued Benefit as of the Anniversary Date coinciding with
               or next following the date of the Participant's death.

               (c) The Administrator may require such proper proof of death and
          such evidence of the right of any person to receive the death benefit
          payable as a result of the death of a Participant as the Administrator
          may deem desirable. The Administrator's determination of death and the
          right of any person to receive payment shall be conclusive.

               (d) Unless otherwise elected in the manner prescribed in Section
          5.8, the Beneficiary of that portion of the death benefit necessary to
          fund the "minimum spouse's death benefit" shall be the Participant's
          surviving spouse, who shall receive such benefit in the form of a
          Pre-Retirement Survivor Annuity pursuant to Section 5.8. Except,
          however, the Participant may designate a Beneficiary other than the
          surviving spouse to receive the Actuarial Equivalent of the "minimum
          spouse's death benefit" if:

               (1) the Participant and the Participant's spouse have validly
               waived the Pre-Retirement Survivor Annuity in the manner
               prescribed in Section 5.8, and the spouse has waived the right to
               be the Participant's Beneficiary, or

               (2) the Participant is legally separated or has been abandoned
               (within the meaning of local law) and the Participant has a court
               order to such effect (and there is no qualified domestic
               relations order which provides otherwise), or

               (3) the Participant has no spouse, or

               (4) the spouse cannot be located.

                    In such event, the designation of a Beneficiary shall be
          made on a form satisfactory to the Administrator. A Participant may at
          any time revoke a

                                       25

<PAGE>

          designation of a Beneficiary or change a Beneficiary by filing written
          (or in such other form as permitted by the Internal Revenue Service)
          notice of such revocation or change with the Administrator. However,
          the Participant's spouse must again consent in writing (or in such
          other form as permitted by the Internal Revenue Service) to any change
          in Beneficiary of that portion of the death benefit that would
          otherwise be paid as a Pre-Retirement Survivor Annuity unless the
          original consent acknowledged that the spouse had the right to limit
          consent only to a specific Beneficiary and that the spouse voluntarily
          elected to relinquish such right. That portion of the death benefit
          remaining after the "minimum spouse's death benefit" shall be paid to
          the Participant's designated Beneficiary pursuant to Section 5.8. In
          the event no valid designation of Beneficiary exists, or if the
          Beneficiary is not alive, at the time of the Participant's death, the
          death benefit shall be payable to the Participant's estate.
          Additionally, if the Beneficiary does not predecease the Participant,
          but dies prior to the distribution of the death benefit, the death
          benefit will be paid to the Beneficiary's estate.

               (e) The benefit payable under this Section shall be paid pursuant
          to the provisions of Sections 5.8 and 5.9.

               (f) In no event shall the death benefit payable to a surviving
          spouse be less than the Actuarial Equivalent of the "minimum spouse's
          death benefit."

               (g) For the purposes of this Section, the "minimum spouse's death
          benefit" means a death benefit for a Vested married Participant
          payable in the form of a Pre-Retirement Survivor Annuity. Such annuity
          payments shall be equal to the amount which would be payable as a
          survivor annuity under the joint and survivor annuity provisions of
          the Plan if:

               (1) in the case of a Participant who dies after the Earliest
               Retirement Age, such Participant had retired with an immediate
               joint and survivor annuity on the day before the Participant's
               date of death, or

               (2) in the case of a Participant who dies on or before the
               Earliest Retirement Age, such Participant had:

                    (i) separated from service on the earlier of the actual time
                    of separation or the date of death,

                    (ii) survived to the Earliest Retirement Age,

                    (iii) retired with an immediate joint and survivor annuity
                    at the Earliest Retirement Age based on the Participant's
                    Vested Accrued Benefit on date of death, and

                    (iv) died on the day after the day on which said Participant
                    would have attained the Earliest Retirement Age.

                                       26

<PAGE>

5.6  TERMINATION OF EMPLOYMENT BEFORE RETIREMENT

               (a) Payment to a Former Participant of the Vested portion of such
          Former Participant's Accrued Benefit, unless such Former Participant
          otherwise elects, shall begin not later than the 60th day after the
          close of the Plan Year in which the latest of the following events
          occurs: (1) the date on which the Participant attains the earlier of
          age 65 or the Normal Retirement Age specified herein; (2) the 10th
          anniversary of the year in which the Participant commenced
          participation in the Plan; or (3) the date the Participant terminates
          service with the Employer.

                    However, the Administrator shall, at the election of the
          Participant, direct earlier payment of the Vested portion of the
          Participant's Accrued Benefit. Any distribution under this paragraph
          shall be made in a manner which is consistent with and satisfies the
          provisions of Section 5.7, including, but not limited to, notice and
          consent requirements of Code Sections 417 and 41l(a)(l1) and the
          Regulations thereunder.

                    However, the Administrator shall direct the earlier payment
          of the entire Vested portion of the Present Value of Accrued Benefit,
          but only if it does not exceed $5,000 ($3,500 for Plan Years beginning
          prior to January 1, 1998, but for distributions after March 28,2005,
          the $5000 amount shall be reduced to $1000).

                    That portion of a Terminated Participant's Accrued Benefit
          that is forfeited shall be used only to reduce future costs of the
          Plan at such time as it becomes a forfeiture.

               (b) A Participant shall become fully Vested in the Participant's
          Accrued Benefit immediately upon entry into the Plan.

               (c) A Participant with at least three (3) whole year Periods of
          Service as of the expiration date of the election period may elect to
          have the nonforfeitable percentage computed under the Plan without
          regard to such amendment and restatement. If a Participant fails to
          make such election, then such Participant shall be subject to the new
          vesting schedule. The Participant's election period shall commence on
          the adoption date of the amendment and shall end sixty (60) days after
          the latest of:

               (1) the adoption date of the amendment,

               (2) the effective date of the amendment, or

               (3) the date the Participant receives written notice of the
               amendment from the Employer or Administrator.

                                       27

<PAGE>

                    Except, however, any Employee who was a Participant as of
          the later of the effective date or adoption date of this amendment and
          restatement and who completed three (3) whole year Periods of Service
          shall be subject to the pre-amendment vesting schedule provided such
          schedule is more liberal than the new vesting schedule.

<TABLE>
<CAPTION>
 Pre-Amendment Vesting Schedule
-------------------------------
Periods of Service   Percentage
------------------   ----------
<S>                  <C>
         1                0%
         2                0%
         3                0%
         4                0%
         5              100%
         6              100%
         7              100%
</TABLE>

               (d) The computation of a Participant's nonforfeitable percentage
          of such Participant's interest in the Plan shall not be reduced as the
          result of any direct or indirect amendment to this Plan. In the event
          that the Plan is amended to change or modify any vesting schedule, or
          if the Plan is amended in any way that directly or indirectly affects
          the computation of the Participant's nonforfeitable percentage, or if
          the Plan is deemed amended by an automatic change to a top heavy
          vesting schedule, then each Participant with at least three (3) whole
          year Periods of Service as of the expiration date of the election
          period may elect to have such Participant's nonforfeitable percentage
          computed under the Plan without regard to such amendment or change. If
          a Participant fails to make such election, then such Participant shall
          be subject to the new vesting schedule. The Participant's election
          period shall commence on the adoption date of the amendment and shall
          end sixty (60) days after the latest of:

               (1) the adoption date of the amendment,

               (2) the effective date of the amendment, or

               (3) the date the Participant receives written notice of the
               amendment from the Employer or Administrator.

5.7  DISTRIBUTION OF BENEFITS

               (a)(l) Unless otherwise elected as provided below, a Participant
          who is married on the Annuity Starting Date and who does not die
          before the Annuity Starting Date shall receive the value of all of
          such Participant's benefits in the form of a joint and survivor
          annuity. The joint and survivor annuity is an annuity that commences
          immediately and shall be the Actuarial Equivalent of a single life
          annuity. Such joint and survivor benefits following the Participant's
          death shall continue to the spouse during the spouse's lifetime at a
          rate equal to fifty percent (50%) of the rate at which such benefits
          were payable to the Participant. This joint and fifty percent (50%)
          survivor annuity shall be considered the designated qualified

                                       28

<PAGE>

          joint and survivor annuity and automatic form of payment for the
          purposes of this Plan. An unmarried Participant shall receive the
          value of such Participant's benefit in the form of a life annuity.
          Such unmarried Participant, however, may elect in writing to waive the
          life annuity. The election must comply with the provisions of this
          Section as if it were an election to waive the joint and survivor
          annuity by a married Participant, but without the spousal consent
          requirement. The joint and survivor annuity and the life annuity form
          of distribution shall be the Actuarial Equivalent of the benefits due
          the Participant.

               (2) Any election to waive the joint and survivor annuity must be
               made by the Participant in writing (or in such other form as
               permitted by the Internal Revenue Service) during the election
               period and be consented to in writing (or in such other form as
               permitted by the Internal Revenue Service) by the Participant's
               spouse. If the spouse is legally incompetent to give consent, the
               spouse's legal guardian, even if such guardian is the
               Participant, may give consent. Such election shall designate a
               Beneficiary (or a form of benefits) that may not be changed
               without spousal consent (unless the consent of the spouse
               expressly permits designations by the Participant without the
               requirement of further consent by the spouse). Such spouse's
               consent shall be irrevocable and must acknowledge the effect of
               such election and be witnessed by a Plan representative or a
               notary public. Such consent shall not be required if it is
               established to the satisfaction of the Administrator that the
               required consent cannot be obtained because there is no spouse,
               the spouse cannot be located, or other circumstances that may be
               prescribed by Regulations. The election made by the Participant
               and consented to by such Participant's spouse may be revoked by
               the Participant in writing (or in such other form as permitted by
               the Internal Revenue Service) without the consent of the spouse
               at any time during the election period. A revocation of a prior
               election shall cause the Participant's benefits to be distributed
               as a joint and survivor annuity. The number of revocations shall
               not be limited. Any new election must comply with the
               requirements of this paragraph. A former spouse's waiver shall
               not be binding on a new spouse.

               (3) The election period to waive the joint and survivor annuity
               shall be the ninety (90) day period ending on the Annuity
               Starting Date.

               (4) For purposes of this Section, spouse or surviving spouse
               means the spouse or surviving spouse of the Participant, provided
               that a former spouse will be treated as the spouse or surviving
               spouse and a current spouse will not be treated as the spouse or
               surviving spouse to the extent provided under a qualified
               domestic relations order as described in Code Section 414(p).

               (5) With regard to the election, the Administrator shall provide
               to the Participant no less than thirty (30) days and no more than
               ninety (90) days before the Annuity Starting Date a written (or
               in such other form as permitted by the Internal Revenue Service)
               explanation of:

                    (i) the terms and conditions of the joint and survivor
                    annuity,

                                       29

<PAGE>

                    (ii) the Participant's right to make, and the effect of, an
                    election to waive the joint and survivor annuity,

                    (iii) the right of the Participant's spouse to consent to
                    any election to waive the joint and survivor annuity, and

                    (iv) the right of the Participant to revoke such election,
                    and the effect of such revocation.

               (6) Notwithstanding the above, if the Participant elects (with
               spousal consent, if applicable) to waive the requirement that the
               explanation be provided at least thirty (30) days before the
               Annuity Starting Date, the election period shall be extended to
               the thirtieth (30th) day after the date on which such explanation
               is provided to the Participant, unless the thirty (30) day period
               is waived pursuant to the following provisions.

                    Any distribution provided for in this Section 5.7 may
               commence less than thirty (30) days after the notice required by
               Code Section 417(a)(3) is given provided the following
               requirements are satisfied:

                    (i) the Administrator clearly informs the Participant that
                    the Participant has a right to a period of thirty (30) days
                    after receiving the notice to consider whether to waive the
                    joint and survivor annuity and to elect (with spousal
                    consent) to a form of distribution other than a joint and
                    survivor annuity;

                    (ii) the Participant is permitted to revoke an affirmative
                    distribution election at least until the Annuity Starting
                    Date, or, if later, at any time prior to the expiration of
                    the seven (7) day period that begins the day after the
                    explanation of the joint and survivor annuity is provided to
                    the Participant;

                    (iii) the Annuity Starting Date is after the date that the
                    explanation of the joint and survivor annuity is provided to
                    the Participant. However, the Annuity Starting Date may be
                    before the date that any affirmative distribution election
                    is made by the Participant and before the date that the
                    distribution is permitted to commence under (iv) below; and

                    (iv) distribution in accordance with the affirmative
                    election does not commence before the expiration of the
                    seven (7) day period that begins the day after the
                    explanation of the joint and survivor annuity is provided to
                    the Participant.

               (b) In the event a married Participant duly elects pursuant to
          paragraph (a)(2) above not to receive benefits in the form of a joint
          and survivor annuity, or if such Participant is not married, in the
          form of a life annuity, the

                                       30

<PAGE>

          Administrator, pursuant to the election of the Participant, shall
          direct the Trustee to distribute to a Participant or such
          Participant's Beneficiary an amount which is the Actuarial Equivalent
          of the monthly retirement benefit provided in Section 5.1(c) in one or
          more of the following methods:

               (1) One lump-sum payment in cash.

               (2) Payments over a period certain in monthly, quarterly,
               semiannual, or annual cash installments. The period over which
               such payment is to be made shall not extend beyond the
               Participant's life expectancy (or the life expectancy of the
               Participant and the Participant's designated Beneficiary).

               (3) Monthly pension payable over the life of the Participant.

               (4) Reduced monthly pension payable over the life of the
               Participant, with the provision that, if a Retired Participant
               dies prior to the completion of 120 monthly payments, such
               monthly payments shall be continued to the Retired Participant's
               designated Beneficiary until the monthly payments made to the
               Retired Participant and to the Beneficiary shall total 120.

               (5) Reduced monthly pension payable over the life of the
               Participant and the life of the Participant's designated
               Beneficiary (50% joint and survivor annuity).

               However, any such annuity may not be in any form that will
               provide for payments over a period extending beyond either the
               life of the Participant (or the lives of the Participant and the
               Participant's designated Beneficiary) or the life expectancy of
               the Participant (or the life expectancy of the Participant and
               the Participant's designated Beneficiary).

               (c) The present value of a Participant's joint and survivor
          annuity derived from Employer and Employee contributions may not be
          paid without the Participant's and the Participant's spouse's written
          (or in such form as permitted by the Internal Revenue Service) consent
          if the value exceeds $5,000 ($3,500 for Plan Years beginning prior to
          January 1, 1998, but for distributions after March 28, 2005, the $5000
          amount shall be reduced to $1000) and the benefit is "immediately
          distributable." However, spousal consent is not required if the
          distribution will be made in the form of a joint and survivor annuity
          and the benefit is "immediately distributable." A benefit is
          "immediately distributable" if any part of the benefit could be
          distributed to the Participant (or surviving spouse) before the
          Participant attains (or would have attained if not deceased) the later
          of the Participant's Normal Retirement Age or age 62. Any consent
          required by this Section 5.7(c) must be obtained not more than ninety
          (90) days before commencement of the distribution and shall be made in
          a manner consistent with Section 5.7(a)(2).

                    If the value of the Participant's benefit derived from
          Employer and Employee contributions does not exceed $5,000 ($3,500 for
          Plan Years beginning prior to January 1, 1998, but for distributions
          after March 28, 2005, the $5000

                                       31

<PAGE>

          amount shall be reduced to $1000), then the Administrator shall direct
          the Trustee to immediately distribute such benefit in a lump sum
          without the Participant's and the Participant's spouse's written
          consent. No distribution may be made under the preceding sentence
          after the Annuity Starting Date unless the Participant and the
          Participant's spouse consent in writing (or in such form as permitted
          by the Internal Revenue Service) to such distribution.

               (d) The following rules will apply to the consent requirements
          set forth in subsection (c):

               (1) No consent shall be valid unless the Participant has received
               a general description of the material features and an explanation
               of the relative values of the optional forms of benefit available
               under the Plan that would satisfy the notice requirements of Code
               Section 417.

               (2) The Participant must be informed of the right to defer
               receipt of the distribution. If a Participant fails to consent,
               it shall be deemed an election to defer the commencement of
               payment of any benefit. However, any election to defer the
               receipt of benefits shall not apply with respect to distributions
               which are required under Section 5.7(e).

               (3) Notice of the rights specified under this paragraph shall be
               provided no less than thirty (30) days and no more than ninety
               (90) days before the Annuity Starting Date.

               Notwithstanding the above, the Annuity Starting Date may be a
               date prior to the date the explanation is provided to the
               Participant if the distribution does not commence until at least
               thirty (30) days after such explanation is provided, subject to
               the waiver of the thirty (30) day period as provided for in
               Section 5.7(a)(6).

               (4) Written (or such other form as permitted by the Internal
               Revenue Service) consent of the Participant to the distribution
               must not be made before the Participant receives the notice and
               must not be made more than ninety (90) days before the Annuity
               Starting Date.

               (5) No consent shall be valid if a significant detriment is
               imposed under the Plan on any Participant who does not consent to
               the distribution.

                    Any such distribution may commence less than thirty (30)
          days, subject to Section 5.7(a)(5), after the notice required under
          Regulation 1.411(a)-ll(c) is given, provided that: (l) the
          Administrator clearly informs the Participant that the Participant has
          a right to a period of at least thirty (30) days after receiving the
          notice to consider the decision of whether or not to elect a
          distribution (and, if applicable, a particular distribution option),
          and (2) the Participant, after receiving the notice, affirmatively
          elects a distribution.

               (e) Notwithstanding any provision in the Plan to the contrary,
          the distribution of a Participant's benefits, whether under the Plan
          or through the

                                       32

<PAGE>

          purchase of an annuity contract, shall be made in accordance with the
          following requirements and shall otherwise comply with Code Section 40
          l(a)(9) and the Regulations thereunder (including Regulation 1.401
          (a)(9)-2), the provisions of which are incorporated herein by
          reference:

               (1) A Participant's benefits shall be distributed or must begin
               to be distributed not later than April 1st of the calendar year
               following the later of (i) the calendar year in which the
               Participant attains age 70 1/2 or (ii) the calendar year in which
               the Participant retires, provided, however, that this clause (ii)
               shall not apply in the case of a Participant who is a "five (5)
               percent owner" at any time during the Plan Year ending with or
               within the calendar year in which such owner attains age 70 1/2.
               Such distributions shall be equal to or greater than any required
               distribution.

               Alternatively, distributions to a Participant must begin no later
               than the applicable April 1st as determined under the preceding
               paragraph and must be made over the life of the Participant (or
               the lives of the Participant and the Participant's designated
               Beneficiary) or the life expectancy of the Participant (or the
               life expectancies of the Participant and the Participant's
               designated Beneficiary) in accordance with Regulations.

               (2) Distributions to a Participant and the Participant's
               Beneficiaries shall only be made in accordance with the
               incidental death benefit requirements of Code Section
               401(a)(9)(G) and the Regulations thereunder.

                    With respect to distributions under the Plan made for
          calendar years beginning on or after January 1, 2002, the Plan will
          apply the minimum distribution requirements of Code Section 40 l(a)(9)
          in accordance with the Regulations under Code Section 401(a)(9) that
          were proposed on January 17, 2001, notwithstanding any provision of
          the Plan to the contrary. This amendment shall continue in effect
          until the end of the last calendar year beginning before the effective
          date of final Regulations under Code Section 401(a)(9) or such other
          date specified in guidance published by the Internal Revenue Service.

               (f) For purposes of this Section, the life expectancy of a
          Participant and a Participant's spouse (other than in the case of a
          life annuity) may, at the election of the Participant or the
          Participant's spouse, be redetermined in accordance with Regulations.
          The election, once made, shall be irrevocable. If no election is made
          by the time distributions must commence, then the life expectancy of
          the Participant and the Participant's spouse shall not be subject to
          recalculation. Life expectancy and joint and last survivor expectancy
          shall be computed using the return multiples in Tables V and VI of
          Regulation 1.72-9.

               (g) All annuity Contracts under this Plan shall be
          non-transferable when distributed. Furthermore, the terms of any
          annuity Contract purchased and distributed to a Participant or spouse
          shall comply with all of the requirements of the Plan.

                                       33

<PAGE>

5.8  DISTRIBUTION OF BENEFITS UPON DEATH

               (a) Unless otherwise elected as provided below, a Vested
          Participant who dies before the Annuity Starting Date and who has a
          surviving spouse shall have that portion of the death benefit
          necessary to fund the "minimum spouse's death benefit" paid to the
          surviving spouse in the form of a Pre-Retirement Survivor Annuity. The
          Participant's spouse may direct that payment of the Pre-Retirement
          Survivor Annuity commence within a reasonable period after the
          Participant's death (but not later than the month in which the
          Participant would have attained the Earliest Retirement Age under the
          Plan if the Participant dies on or before the Earliest Retirement
          Age). If the spouse does not so direct, payment of such benefit will
          commence at the time the Participant would have attained the later of
          Normal Retirement Age or age 62. However, the spouse may elect a later
          commencement date, subject to the rules specified in Section 5.8(g).

               (b) Any election to waive the Pre-Retirement Survivor Annuity
          before the Participant's death must be made by the Participant in
          writing (or in such other form as permitted by the Internal Revenue
          Service) during the election period and shall require the spouse's
          irrevocable consent in the same manner provided for in Section
          5.7(a)(2). Further, the spouse's consent must acknowledge the specific
          nonspouse Beneficiary. Notwithstanding the foregoing, the nonspouse
          Beneficiary need not be acknowledged, provided the consent of the
          spouse acknowledges that the spouse has the right to limit consent
          only to a specific Beneficiary and that the spouse voluntarily elects
          to relinquish such right.

               (c) The election period to waive the Pre-Retirement Survivor
          Annuity shall begin on the first day of the Plan Year in which the
          Participant attains age thirty-five (35) and end on the date of the
          Participant's death. An earlier waiver (with spousal consent) may be
          made provided a written (or in such other form as permitted by the
          Internal Revenue Service) explanation of the Pre-Retirement Survivor
          Annuity is given to the Participant and such waiver becomes invalid at
          the beginning of the Plan Year in which the Participant turns age
          thirty-five (35). In the event a Vested Participant separates from
          service prior to the beginning of the election period, the election
          period shall begin on the date of such separation from service.

               (d) With regard to the election, the Administrator shall provide
          each Participant within the applicable period, with respect to such
          Participant (and consistent with Regulations), a written (or in such
          other form as permitted by the Internal Revenue Service) explanation
          of the Pre-Retirement Survivor Annuity containing comparable
          information to that required pursuant to Section 5.7(a)(5). For the
          purposes of this paragraph, the term "applicable period" means, with
          respect to a Participant, whichever of the following periods ends
          last:

               (1) The period beginning with the first day of the Plan Year in
               which the Participant attains age thirty-two (32) and ending with
               the close of the Plan Year preceding the Plan Year in which the
               Participant attains age thirty-five (35);

               (2) A reasonable period after the individual becomes a
               Participant;

                                       34

<PAGE>

               (3) A reasonable period ending after the Plan no longer fully
               subsidizes the cost of the Pre-Retirement Survivor Annuity with
               respect to the Participant;

               (4) A reasonable period ending after Code Section 401(a)(11)
               applies to the Participant; or

               (5) A reasonable period after separation from service in the case
               of a Participant who separates before attaining age thirty-five
               (35). For this purpose, the Administrator must provide the
               explanation beginning one (1) year before the separation from
               service and ending one (1) year after such separation. If such a
               Participant thereafter returns to employment with the Employer,
               the applicable period for such Participant shall be redetermined.

                    For purposes of applying this Section 5.8(d), a reasonable
          period ending after the enumerated events described in paragraphs (2),
          (3) and (4) is the end of the two (2) year period beginning one (1)
          year prior to the date (he applicable event occurs, and ending one (1)
          year after that date.

               (e) If the present value of the Pre-Retirement Survivor Annuity
          derived from Employer and Employee contributions does not exceed
          $5,000 ($3,500 for Plan Years beginning prior to January 1, 1998, but
          for distributions after March 28, 2005, the $5000 amount shall be
          reduced to $1000), then the Administrator shall direct the immediate
          distribution of the present value of the Pre-Retirement Survivor
          Annuity to the Participant's spouse. No distribution may be made under
          the preceding sentence after the Annuity Starting Date unless the
          spouse consents in writing (or in such other form as permitted by the
          Internal Revenue Service) to such distribution. If the value exceeds
          $5,000 ($3,500 for Plan Years beginning prior to January 1, 1998, but
          for distributions after March 28, 2005, the $5000 amount shall be
          reduced to $1000), then an immediate distribution of the entire amount
          of the Pre-Retirement Survivor Annuity may be made to the surviving
          spouse, provided such surviving spouse consents in writing (or in such
          other form as permitted by the Internal Revenue Service) to such
          distribution. Any consent required under this paragraph must be
          obtained not more than ninety (90) days before commencement of the
          distribution and shall be made in a manner consistent with Section
          5.7(a)(2).

                    The present value in this regard shall be determined as
          provided in Section 1.45. Notwithstanding the foregoing, the present
          value of the Pre-Retirement Survivor Annuity shall be determined as
          provided in Section 1.45.

               (f)(l) To the extent the death benefit is not paid in the form of
          a Pre-Retirement Survivor Annuity, it shall be paid to the
          Participant's Beneficiary in one of the following methods, as elected
          by the Participant (or if no election has been made prior to the
          Participant's death, by the Participant's Beneficiary):

                    (i) One lump-sum payment in cash.

                                       35

<PAGE>

                    (ii) Payment in monthly, quarterly, semi-annual, or annual
                    cash installments over a period to be determined by the
                    Participant or the Participant's Beneficiary. After periodic
                    installments commence, the Beneficiary shall have the right
                    to direct the Trustee to reduce the period over which such
                    periodic installments shall be made, and the Trustee shall
                    adjust the cash amount of such periodic installments
                    accordingly.

                    (iii) Monthly pension payable over the life of the
                    Participant's Beneficiary.

                    (iv) Reduced monthly pension payable over the life of the
                    Participant's designated Beneficiary, with the provision
                    that, if the Participant's designated Beneficiary dies prior
                    to the completion of 120 monthly payments, such monthly
                    payments shall be continued to the Participant's beneficiary
                    until the monthly payments made to the Participant's
                    designated Beneficiary and the Participant's beneficiary
                    shall total 120.

               (2) In the event the death benefit payable pursuant to Section
               5.5 is payable in installments, then, upon the death of the
               Participant, the Administrator may direct the Trustee to
               segregate the death benefit into a separate account, and the
               Trustee shall invest such segregated account separately, and the
               funds accumulated in such account shall be used for the payment
               of the installments.

               (3) Notwithstanding the above, if the death benefit payable
               pursuant to Section 5.5 is payable in an annuity, payments shall
               be subject to the rules specified in Section 5.8(g).

                    If death benefits in excess of the Pre-Retirement Survivor
          Annuity are to be paid to the surviving spouse, such benefits may be
          paid pursuant to (1) and (2) above, or used to purchase an annuity so
          as to increase the payments made pursuant to the Pre-Retirement
          Survivor Annuity.

               (g) Notwithstanding any provision in the Plan to the contrary,
          distributions upon the death of a Participant shall be made in
          accordance with the following requirements and shall otherwise comply
          with Code Section 401(a)(9) and the Regulations thereunder. If it is
          determined, pursuant to Regulations, that the distribution of a
          Participant's interest has begun and the Participant dies before the
          entire interest has been distributed, the remaining portion of such
          interest shall be distributed at least as rapidly as under the method
          of distribution selected pursuant to Section 5.7 as of the date of
          death. If a Participant dies before receiving any distributions of the
          interest in the Plan or before distributions are deemed to have begun
          pursuant to Regulations, then the death benefit shall be distributed
          to the Participant's Beneficiaries by December 31st of the calendar
          year in which the fifth anniversary of the Participant's date of death
          occurs.

                                       36

<PAGE>

                    However, in the event that the Participant's spouse
          (determined as of the date of the Participant's death) is the
          designated Beneficiary, then in lieu of the preceding rules,
          distributions must be made over the life of the spouse (or over a
          period not extending beyond the life expectancy of the spouse) and
          must commence on or before the later of: (1) December 31st of the
          calendar year immediately following the calendar year in which the
          Participant died; or (2) December 31st of the calendar year in which
          the Participant would have attained age 70 1/2. If the surviving
          spouse dies before distributions to such spouse begin, then the 5-year
          distribution requirement of this Section shall apply as if the spouse
          was the Participant.

               (h) For purposes of this Section, the life expectancy of a
          Participant and a Participant's spouse (other than in the case of a
          life annuity) may, at the election of the Participant or the
          Participant's spouse, be redetermined in accordance with Regulations.
          The election, once made, shall be irrevocable. If no election is made
          by the time distributions must commence, then the life expectancy of
          the Participant and the Participant's spouse shall not be subject to
          recalculation. Life expectancy and joint and last survivor expectancy
          shall be computed using the return multiples in Tables V and VI of
          Regulation 1.72-9.

               (i) For purposes of this Section, any amount paid to a child of
          the Participant will 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.

5.9  TIME OF SEGREGATION OR DISTRIBUTION

          Except as limited by Sections 5.7 and 5.8, whenever the Trustee is to
make a distribution or to commence a series of payments the distribution or
series of payments may be made or begun on such date or as soon thereafter as is
practicable. However, unless a Former Participant elects in writing to defer the
receipt of benefits (such election may not result in a death benefit that is
more than incidental), the payment of benefits shall begin not later than the
sixtieth (60th) day after the close of the Plan Year in which the latest of the
following events occurs: (a) the date on which the Participant attains the
earlier of age 65 or the Normal Retirement Age specified herein; (b) the tenth
(10th) anniversary of the year in which the Participant commenced participation
in the Plan; or (c) the date the Participant terminates service with the
Employer.

          Notwithstanding the foregoing, the failure of a Participant and, if
applicable, the Participant's spouse, to consent to a distribution that is
"immediately distributable" (within the meaning of Section 5.7), shall be deemed
to be an election to defer commencement of payment of any benefit sufficient to
satisfy this Section.

5.10 DISTRIBUTION FOR MINOR OR INCOMPETENT BENEFICIARY

          In the event a distribution is to be made to a minor or incompetent
Beneficiary, then the Administrator may direct that such distribution be paid to
the legal guardian, or if none in the case of a minor Beneficiary, to a parent
of such Beneficiary or a responsible adult with whom the Beneficiary maintains
residence, or to the custodian for such Beneficiary under the Uniform Gift to
Minors Act or Gift to Minors Act, if such is permitted by the laws of the state
in which said

                                       37

<PAGE>

Beneficiary resides. Such a payment to the legal guardian, custodian or parent
of a minor Beneficiary shall fully discharge the Trustee, Employer, and Plan
from further liability on account thereof.

5.11 LOCATION OF PARTICIPANT OR BENEFICIARY UNKNOWN

          In the event that all, or any portion, of the distribution payable to
a Participant or Beneficiary hereunder shall, at the later of the Participant's
attainment of age 62 or Normal Retirement Age, remain unpaid solely by reason of
the inability of the Administrator, after sending a registered letter, return
receipt requested, to the last known address, and after further diligent effort,
to ascertain the whereabouts of such Participant or Beneficiary, the amount so
distributable shall be forfeited and shall be used to reduce the cost of the
Plan. Notwithstanding the foregoing, if the value of a Participant's Vested
benefit derived from Employer and Employee contributions does not exceed $5,000
($3,500 for Plan Years beginning prior to January 1, 1998, but for distributions
after March 28, 2005, the $5000 amount shall be reduced to $1000), then the
amount distributable may, in the sole discretion of the Administrator, either be
treated as a forfeiture, or be paid directly to an individual retirement account
described in Code Section 408(a) or an individual retirement annuity described
in Code Section 408(b) at the time it is determined that the whereabouts of the
Participant or the Participant's Beneficiary cannot be ascertained. In the event
a Participant or Beneficiary is located subsequent to the benefit being
forfeited, such benefit shall be restored unadjusted for earnings or losses.
However, regardless of the preceding, a benefit which is lost by reason of
escheat under applicable state law is not treated as a forfeiture for purposes
of this Section nor as an impermissable forfeiture under the Code.

5.12 EFFECT OF SOCIAL SECURITY ACT

          Benefits being paid to a Participant or Beneficiary under the terms of
the Plan may not be decreased by reason of any post-separation Social Security
benefit increases or by the increase of the Social Security wage base under
Title II of the Social Security Act. Benefits to which a Former Participant has
a Vested interest may not be decreased by reason of an increase in a benefit
level or wage base under Title II of the Social Security Act.

5.13 LIMITATIONS ON DISTRIBUTIONS

          In the event a Participant receives a distribution of the Vested
Accrued Benefit prior to Normal Retirement Age (determined without regard to any
years of participation), the excess/offset percentage, whichever is applicable
in Section 5.1 (a), shall be limited to .75/26.25%, whichever is applicable,
reduced l/15th for each of the first five (5) years and l/30th for each of the
next five (5) years and reduced actuarially for each additional year thereafter
that the date on which the benefit commences precedes the Participant's Social
Security Retirement Age. With respect to benefits commencing prior to the
Participant attaining age 55, the .75/26.25% shall be further reduced (on a
monthly basis to reflect the month in which benefits commence) to a percentage
that is the Actuarial Equivalent of the .75/26.25% (as reduced in accordance
with the preceding sentence) applicable to a benefit commencing in the month in
which the Participant attains age 55. For purposes of this paragraph, a benefit
commences on the first day of the period for which the benefit is paid.
Notwithstanding the above, if such benefit is distributed in a form other than a
nondecreasing life annuity payable for a period not less than the life of such
Participant and the

                                       38

<PAGE>

Actuarial Equivalent of the Vested Accrued Benefit of such Participant
attributable to .75/26.25% is greater than the benefit calculated above, such
amount shall be the benefit limitation.

5.14 QUALIFIED DOMESTIC RELATIONS ORDER DISTRIBUTION

          All rights and benefits, including elections, provided to a
Participant in this Plan shall be subject to the rights afforded to any
"alternate payee" under a "qualified domestic relations order." Furthermore, a
distribution to an "alternate payee" shall be permitted if such distribution is
authorized by a "qualified domestic relations order," even if the affected
Participant has not separated from service and has not reached the Earliest
Retirement Age. For the purposes of this Section, "alternate payee" and
"qualified domestic relations order" shall have the meaning set forth under Code
Section 4l4(p).

5.15 LIMITATION OF BENEFITS ON TERMINATION

               (a) Benefits distributed to any of the twenty-five (25) Highly
          Compensated Participants with the greatest compensation in the current
          or prior year are restricted such that the monthly payments are no
          greater than an amount equal to the monthly payment that would be made
          on behalf of such individual under a straight life annuity that is the
          Actuarial Equivalent of the sum of the individual's Accrued Benefit,
          the individual's other benefits under the Plan (other than a social
          security supplement within the meaning of Regulation
          1.411(a)-7(c)(4)(ii)), and the amount the individual is entitled to
          receive under a social security supplement. However, the limitation of
          this Section 5.15 shall not apply if:

               (1) after payment of the benefit to an individual described
               above, the value of Plan assets equals or exceeds one-hundred-ten
               percent (110%) of the value of current liabilities, as defined in
               Code Section 412(1)(7);

               (2) the value of the benefits for an individual described above
               is less than 1 percent of the value of current liabilities before
               distribution; or

               (3) the value of the benefits payable under the Plan to an
               individual described above does not exceed $5,000 ($3,500 for
               Plan Years beginning prior to January 1, 1998, but for
               distributions after March 28, 2005, the $5000 amount shall be
               reduced to $1000).

               (b) For purposes of this Section, benefit includes any periodic
          income, any withdrawal values payable to a living Participant, and any
          death benefits not provided for by insurance on the individual's life.

                                       39

<PAGE>

               (c) An individual's otherwise restricted benefit may be
          distributed in full to the affected individual if, prior to receipt of
          the restricted amount, the individual enters into a written agreement
          with the Administrator to secure repayment to the Plan of the
          restricted amount. The restricted amount is the excess of the amounts
          distributed to the individual (accumulated with reasonable interest)
          over the amounts that could have been distributed to the individual
          under the straight life annuity described above (accumulated with
          reasonable interest). The individual may secure repayment of the
          restricted amount upon distribution by:

               (1) entering into an agreement for promptly depositing in escrow
               with an acceptable depositary, property having a fair market
               value equal to at least one-hundred-twenty-five percent (125%) of
               the restricted amount;

               (2) providing a bank letter of credit in an amount equal to at
               least one-hundred percent (100%) of the restricted amount; or

               (3) posting a bond equal to at least one-hundred percent (100%)
               of the restricted amount. The bond must be furnished by an
               insurance company, bonding company or other surety for federal
               bonds.

               (d) The escrow arrangement may permit an individual to withdraw
          from escrow amounts in excess of one-hundred-twenty-five percent
          (125%) of the restricted amount. If the market value of the property
          in an escrow account falls below one-hundred-ten percent (110%) of the
          remaining restricted amount, the individual must deposit additional
          property to bring the value of the property held by the depositary up
          to one-hundred-twenty-five percent (125%) of the restricted amount.
          The escrow arrangement may provide that the individual has the right
          to receive any income from the property placed in escrow, subject to
          the individual's obligation to deposit additional property, as set
          forth in the preceding sentence.

               (e) A surety or bank may release any liability on a bond or
          letter of credit in excess of one-hundred percent (100%) of the
          restricted amount.

               (f) If the Administrator certifies to the depositary, surety or
          bank that the individual (or the individual's estate) is no longer
          obligated to repay any restricted amount, a depositary may deliver to
          the individual any property held under an escrow arrangement, and a
          surety or bank may release any liability on an individual's bond or
          letter of credit.

                                   ARTICLE VI
                          CODE SECTION 415 LIMITATIONS

6.1  ANNUAL BENEFIT

          For purposes of this Article, "annual benefit" means the benefit
payable annually under the terms of the Plan (exclusive of any benefit not
required to be considered for purposes of applying the limitations of Code
Section 415 to the Plan) payable in the form of a straight life annuity with no
ancillary benefits. If the benefit under the Plan is payable in any other form,
the

                                       40

<PAGE>

"annual benefit" shall be adjusted to the equivalent of a straight life annuity
pursuant to Section 6.3(c).

6.2  MAXIMUM ANNUAL BENEFIT

               (a) Notwithstanding the foregoing and subject to the exceptions
          below, the maximum "annual benefit" payable to a Participant under
          this Plan in any "limitation year" shall equal the lesser of: (1)
          $90,000 payable as a straight life annuity, or (2) one hundred percent
          (100%) of the Participant's "415 Compensation" averaged over the three
          consecutive "limitation years" (or actual number of "limitation years"
          for Employees who have been employed for less than three consecutive
          "limitation years") during which the Employee had the greatest
          aggregate "415 Compensation" from the Employer.

               (b) For purposes of applying the limitations of Code Section 415,
          the "limitation year" shall be the Calendar Year. All qualified plans
          maintained by the Employer must use the same "limitation year." If the
          "limitation year" is amended to a different twelve (12) consecutive
          month period, the new "limitation year" must begin on a date within
          the "limitation year" in which the amendment is made.

               (c) Notwithstanding anything in this Article to the contrary, if
          the Plan was in existence on May 6, 1986, and had complied at all
          times with the requirements of Code Section 415, the maximum "annual
          benefit" for any individual who is a Participant as of the first day
          of the "limitation year" beginning after December 31, 1986, shall not
          be less than the "current accrued benefit." "Current accrued benefit"
          shall mean a Participant's Accrued Benefit under the Plan, 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). In determining the amount of a Participant's "current
          accrued benefit," the following shall be disregarded: (1) any change
          in the terms and conditions of the Plan after May 5, 1986; and (2) any
          cost of living adjustment occurring after May 5, 1986.

               (d) The dollar limitation under Code Section 415(b)(l)(A) stated
          in paragraph (a)(l) above shall be adjusted annually as provided in
          Code Section 415(d) pursuant to the Regulations. The adjusted
          limitation is effective as of January 1st of each calendar year and is
          applicable to "limitation years" ending with or within that calendar
          year.

               (e) The limitation stated in paragraph (a)(2) above for
          Participants who have separated from service with a non-forfeitable
          right to an Accrued Benefit shall be automatically adjusted by
          multiplying such limitation 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 shall prescribe. The adjusted
          limitation shall apply to "limitation years" ending with or within the
          calendar year of the date of the adjustment.

                                       41

<PAGE>

               (f) For the purpose of this Article, all qualified defined
          benefit plans (whether terminated or not) ever maintained by the
          Employer shall be treated as one defined benefit plan, and all
          qualified defined contribution plans (whether terminated or not) ever
          maintained by the Employer shall be treated as one defined
          contribution plan.

                    If a Participant is, or has ever been, a participant in more
          than one defined benefit plan maintained by the Employer, the sum of
          the Participant's "annual benefits" from all such plans may not exceed
          the maximum "annual benefit" of this Section 6.2. Where the
          Participant's Employer-provided benefits under all defined benefit
          plans ever maintained by the Employer (determined as of the same age)
          would exceed the maximum "annual benefit" applicable at that age, the
          Employer will reduce the rate of accrual in this Plan to the extent
          necessary so that the total "annual benefit" payable at any time under
          such plans will not exceed the maximum "annual benefit."

               (g) For the purpose of this Article, if the Employer is a member
          of a controlled group of corporations, trades or businesses under
          common control (as defined by Code Section 1563(a) or Code Section
          414(b) and (c) as modified by Code Section 415(h)) or is a member of
          an affiliated service group (as defined by Code Section 414(m)), all
          Employees of such Employers shall be considered to be employed by a
          single Employer.

               (h) If this is a plan described in Code Section 413(c) (other
          than a plan described in Code Section 413(f)), then all of the
          benefits or contributions attributable to a Participant from all of
          the Employers maintaining this Plan shall be taken into account in
          applying the limits of this Article with respect to such Participant.
          Furthermore, in applying the limitations of this Article with respect
          to such a Participant, the total "415 Compensation" received by the
          Participant from all of the Employers maintaining the Plan shall be
          taken into account.

               (i) Notwithstanding anything contained in this Article to the
          contrary, the limitations, adjustments and other requirements
          prescribed in this Article shall at all times comply with the
          provisions of Code Section 415 and the Regulations thereunder.

6.3  ADJUSTMENTS TO ANNUAL BENEFIT AND LIMITATIONS

               (a) If the "annual benefit" begins before the Participant's
          Social Security Retirement Age, but on or after age 62, the $90,000
          limitation shall be reduced by: (1) in the case of a Participant whose
          Social Security Retirement Age is 65, 5/9 of 1% for each month by
          which benefits commence before the month in which the Participant
          attains age 65, or (2) in the case of a Participant whose Social
          Security Retirement Age is greater than 65, 5/9 of 1% for each of the
          first 36 months and 5/12 of 1% for each additional month (up to 24) by
          which benefits commence before the month in which the Participant
          attains Social Security Retirement Age. If the "annual benefit" begins
          before age 62, the $90,000 limitation shall be the actuarial
          equivalent of the Participant's limitation for

                                       42

<PAGE>

          benefits commencing at age 62, reduced for each month by which
          benefits commence before the month in which the Participant attains
          age 62.

                    In order to determine actuarial equivalence for this
          purpose, the lesser of the equivalent amount computed using the Plan
          interest rate and Plan mortality table (or other tabular factor) and
          the amount computed using five percent (5%) interest and the
          "Applicable Mortality Table" shall be used. The mortality decrement
          shall be ignored to the extent that a forfeiture does not occur at
          death.

               (b) If the "annual benefit" begins after the Participant's Social
          Security Retirement Age the $90,000 limitation shall be increased so
          that it is the actuarial equivalent of the $90,000 limitation at the
          Participant's Social Security Retirement Age. In order to determine
          actuarial equivalence for this purpose, the lesser of the equivalent
          amount computed using the Plan interest rate and Plan mortality table
          (or other tabular factor) used for actuarial equivalence for late
          retirement benefits under the Plan and the equivalent annual amount
          computed using five percent (5%) and the "Applicable Mortality Table"
          shall be used. The mortality decrement shall be ignored to the extent
          that a forfeiture does not occur at death.

               (c) For purposes of adjusting the "annual benefit" to a straight
          life annuity, the equivalent "annual benefit" shall be the greater of
          the equivalent "annual benefit" computed using the Plan interest rate
          and Plan mortality table (or other tabular factor) and the equivalent
          "annual benefit" computed using five percent (5%) interest rate
          assumption and the "Applicable Mortality Table." If the "annual
          benefit" is paid in a form other than a nondecreasing life annuity
          payable for a period not less than the life of a Participant or, in
          the case of a Pre-Retirement Survivor Annuity, the life of the
          surviving spouse, the "Applicable Interest Rate" shall be substituted
          for five percent (5%) in the preceding sentence.

               (d) For purposes of Sections 6.1, 6.3(a) and 6.3(b), no
          adjustments under Code Section 415(d) shall be taken into account
          before the "limitation year" for which such adjustment first takes
          effect.

               (e) For purposes of Section 6.1, no actuarial adjustment to the
          benefit is required for (1) the value of a qualified joint and
          survivor annuity, (2) benefits that are not directly related to
          retirement benefits (such as a qualified disability benefit,
          pre-retirement death benefits, and post-retirement medical benefits),
          and (3) the value of post-retirement cost-of-living increases made in
          accordance with Code Section 415(d) and Regulation 1.415-3(c)(2)(iii).
          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.

6.4  ANNUAL BENEFIT NOT IN EXCESS OF $10,000

          This Plan may pay an "annual benefit" to any Participant in excess of
the Participant's maximum "annual benefit" if the "annual benefit" derived from
Employer

                                       43

<PAGE>

contributions under this Plan and all other defined benefit plans maintained by
the Employer does not in the aggregate exceed $10,000 for the "limitation year"
or for any prior "limitation year" and the Employer has not at any time
maintained a defined contribution plan, a welfare benefit fund under which
amounts attributable to post-retirement medical benefits are allocated to
separate accounts of key employees (as defined in Code Section 419(A)(d)(3)), or
an individual medical account in which the Participant participated. For
purposes of this paragraph, if this Plan provides for voluntary or mandatory
Employee contributions, such contributions will not be considered a separate
defined contribution plan maintained by the Employer.

6.5  PARTICIPATION OR SERVICE REDUCTIONS

          If a Participant has less than ten (10) years of participation in the
Plan at the time the Participant begins to receive benefits under the Plan, the
limitations in Sections 6.2(a)(l) and 6.3 shall be reduced by multiplying such
limitations by a fraction (a) the numerator of which is the number of years of
participation (or part thereof) in the Plan and (b) the denominator of which is
ten (10), provided, however, that said fraction shall in no event be less than
1/1Oth. The limitations of Sections 6.2(a)(2) and 6.4 shall be reduced in the
same manner except the preceding sentence shall be applied with respect to years
of service with the Employer rather than years of participation in the Plan.

                                   ARTICLE VII
                                     TRUSTEE

7.1  BASIC RESPONSIBILITIES OF THE TRUSTEE

               (a) The Trustee shall have the following categories of
          responsibilities:

               (1) Consistent with the "funding policy and method" determined by
               the Employer, to invest, manage, and control the Plan assets
               subject, however, to the direction of the Employer or an
               Investment Manager if the Trustee should appoint such manager as
               to all or a portion of the assets of the Plan;

               (2) At the direction of the Administrator, to pay benefits
               required under the Plan to be paid to Participants, or, in the
               event of their death, to their Beneficiaries; and

               (3) To maintain records of receipts and disbursements and furnish
               to the Employer and/or Administrator for each Plan Year a written
               annual report pursuant to Section 7.6.

               (b) In the event that the Trustee shall be directed by the
          Employer, or an Investment Manager with respect to the investment of
          any or all Plan assets, the Trustee shall have no liability with
          respect to the investment of such assets, but shall be responsible
          only to execute such investment instructions as so directed.

               (1) The Trustee shall be entitled to rely fully on the written
               (or other form acceptable to the Administrator and the Trustee,
               including, but not

                                       44

<PAGE>

               limited to, voice recorded) instructions of the Employer, or any
               Fiduciary or nonfiduciary agent of the Employer, in the discharge
               of such duties, and shall not be liable for any loss or other
               liability, resulting from such direction (or lack of direction)
               of the investment of any part of the Plan assets.

               (2) The Trustee may delegate the duty of executing such
               instructions to any nonfiduciary agent, which may be an affiliate
               of the Trustee or any Plan representative.

               (c) If there shall be more than one Trustee, they shall act by a
          majority of their number, but may authorize one or more of them to
          sign papers on their behalf.

7.2  INVESTMENT POWERS AND DUTIES OF THE TRUSTEE

               (a) The Trustee shall invest and reinvest the Trust Fund to keep
          the Trust Fund invested without distinction between principal and
          income and in such securities or property, real or personal, wherever
          situated, as the Trustee shall deem advisable, including, but not
          limited to, stocks, common or preferred, open-end or closed-end mutual
          funds, bonds and other evidences of indebtedness or ownership, and
          real estate or any interest therein. The Trustee shall at all times in
          making investments of the Trust Fund consider, among other factors,
          the short and long-term financial needs of the Plan on the basis of
          information furnished by the Employer. In making such investments, the
          Trustee shall not be restricted to securities or other property of the
          character expressly authorized by the applicable law for trust
          investments; however, the Trustee shall give due regard to any
          limitations imposed by the Code or the Act so that at all times the
          Plan may qualify as a qualified Pension Plan and Trust.

               (b) The Trustee may employ a bank or trust company pursuant to
          the terms of its usual and customary bank agency agreement, under
          which the duties of such bank or trust company shall be of a
          custodial, clerical and record-keeping nature.

               (c) The Trustee may transfer to a common, collective, pooled
          trust fund or money market fund maintained by any corporate Trustee or
          affiliate thereof hereunder, all or such part of the Trust Fund as the
          Trustee may deem advisable, and such part or all of the Trust Fund so
          transferred shall be subject to all the terms and provisions of the
          common, collective, pooled trust fund or money market fund which
          contemplate the commingling for investment purposes of such trust
          assets with trust assets of other trusts. The Trustee may transfer any
          part of the Trust Fund intended for temporary investment of cash
          balances to a money market fund maintained by FirsTrust Financial
          Services, Inc. or its affiliates. The Trustee may withdraw from such
          common, collective, pooled trust fund or money market fund all or such
          part of the Trust Fund as the Trustee may deem advisable.

                                       45

<PAGE>

7.3  OTHER POWERS OF THE TRUSTEE

          The Trustee, in addition to all powers and authorities under common
law, statutory authority, including the Act, and other provisions of the Plan,
shall have the following powers and authorities, to be exercised in the
Trustee's sole discretion:

               (a) To purchase, or subscribe for, any securities or other
          property and to retain the same. In conjunction with the purchase of
          securities, margin accounts may be opened and maintained;

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

               (c) To vote upon any stocks, bonds, or other securities; to give
          general or special proxies or powers of attorney with or without power
          of substitution; to exercise any conversion privileges, subscription
          rights or other options, and to make any payments incidental thereto;
          to oppose, or to consent to, or otherwise participate in, corporate
          reorganizations or other changes affecting corporate securities, and
          to delegate discretionary powers, and to pay any assessments or
          charges in connection therewith; and generally to exercise any of the
          powers of an owner with respect to stocks, bonds, securities, or other
          property. However, the Trustee shall not vote proxies relating to
          securities for which it has not been assigned full investment
          management responsibilities. In those cases where another party has
          such investment authority or discretion, the Trustee will deliver all
          proxies to said party who will then have full responsibility for
          voting those proxies;

               (d) To cause any securities or other property to be registered in
          the Trustee's own name, in the name of one or more of the Trustee's
          nominees, in a clearing corporation, in a depository, or in book entry
          form or in bearer form, but the books and records of the Trustee shall
          at all times show that all such investments are part of the Trust
          Fund;

               (e) To borrow or raise money for the purposes of the Plan in such
          amount, and upon such terms and conditions, as the Trustee shall deem
          advisable; and for any sum so borrowed, to issue a promissory note as
          Trustee, and to secure the repayment thereof by pledging all, or any
          part, of the Trust Fund; and no person lending money to the Trustee
          shall be bound to see to the application of the money lent or to
          inquire into the validity, expediency, or propriety of any borrowing;

               (f) To keep such portion of the Trust Fund in cash or cash
          balances as the Trustee may, from time to time, deem to be in the best
          interests of the Plan, without liability for interest thereon;

                                       46

<PAGE>

               (g) To accept and retain for such time as the Trustee may deem
          advisable any securities or other property received or acquired as
          Trustee hereunder, whether or not such securities or other property
          would normally be purchased as investments hereunder;

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

               (i) To settle, compromise, or submit to arbitration any claims,
          debts, or damages due or owing to or from the Plan, to commence or
          defend suits or legal or administrative proceedings, and to represent
          the Plan in all suits and legal and administrative proceedings;

               (j) To employ suitable agents and counsel and to pay their
          reasonable expenses and compensation, and such agent or counsel may or
          may not be agent or counsel for the Employer;

               (k) To apply for and procure from responsible insurance
          companies, to be selected by the Administrator, as an investment of
          the Trust Fund such annuity, or other Contracts (on the life of any
          Participant) as the Administrator shall deem proper; to exercise, at
          any time or from time to time, whatever rights and privileges may be
          granted under such annuity, or other Contracts; to collect, receive,
          and settle for the proceeds of all such annuity or other Contracts as
          and when entitled to do so under the provisions thereof;

               (l) To invest funds of the Trust in time deposits or savings
          accounts bearing a reasonable rate of interest or in cash or cash
          balances without liability for interest thereon, including the
          specific authority to invest in any type of deposit of the Trustee (or
          of a financial institution related to a Trustee);

               (m) To invest in Treasury Bills and other forms of United States
          government obligations;

               (n) To invest in shares of investment companies registered under
          the Investment Company Act of 1940, including any money market fund
          advised by or offered through FirsTrust Financial Services, Inc.;

               (o) To sell, purchase and acquire put or call options if the
          options are traded on and purchased through a national securities
          exchange registered under the Securities Exchange Act of 1934, as
          amended, or, if the options are not traded on a national securities
          exchange, are guaranteed by a member firm of the New York Stock
          Exchange regardless of whether such options are covered;

               (p) To deposit monies in federally insured savings accounts or
          certificates of deposit in banks or savings and loan associations
          including the specific authority to make deposit into any savings
          accounts or certificates of deposit of the Trustee (or a financial
          institution related to the Trustee);

                                       47

<PAGE>

               (q) To pool all or any of the Trust Fund, from time to time, with
          assets belonging to any other qualified employee pension benefit trust
          created by the Employer or any Affiliated Employer, and to commingle
          such assets and make joint or common investments and carry joint
          accounts on behalf of this Plan and Trust and such other trust or
          trusts, allocating undivided shares or interests in such investments
          or accounts or any pooled assets of the two or more trusts in
          accordance with their respective interests;

               (r) To do all such acts and exercise all such rights and
          privileges, although not specifically mentioned herein, as the Trustee
          may deem necessary to carry out the purposes of the Plan.

7.4  DUTIES OF THE TRUSTEE REGARDING PAYMENTS

          At the direction of the Administrator, the Trustee shall, from time to
time, in accordance with the terms of the Plan, make payments out of the Trust
Fund. The Trustee shall not be responsible in any way for the application of
such payments.

7.5  TRUSTEE'S COMPENSATION AND EXPENSES AND TAXES

          The Trustee shall be paid such reasonable compensation as set forth in
the Trustee's fee schedule (if the Trustee has such a schedule) or as agreed
upon in writing by the Employer and the Trustee. However, an individual serving
as Trustee who already receives full-time pay from the Employer shall not
receive compensation from the Plan. In addition, the Trustee shall be reimbursed
for any reasonable expenses, including reasonable counsel fees incurred by it as
Trustee. Such compensation and expenses shall be paid from the Trust Fund unless
paid or advanced by the Employer. All taxes of any kind whatsoever that may be
levied or assessed under existing or future laws upon, or in respect of, the
Trust Fund or the income thereof, shall be paid from the Trust Fund.

7.6  ANNUAL REPORT OF THE TRUSTEE

               (a) Within a reasonable period of time after the later of the
          Anniversary Date or receipt of the Employer contribution for each Plan
          Year, the Trustee, or its agent, shall furnish to the Employer and
          Administrator a written statement of account with respect to the Plan
          Year for which such contribution was made setting forth:

               (1) the net income, or loss, of the Trust Fund;

               (2) the gains, or losses, realized by the Trust Fund upon sales
               or other disposition of the assets;

               (3) the increase, or decrease, in the value of the Trust Fund;

               (4) all payments and distributions made from the Trust Fund; and

               (5) such further information as the Trustee and/or Administrator
               deems appropriate.

                                       48

<PAGE>

               (b) The Employer, promptly upon its receipt of each such
          statement of account, shall acknowledge receipt thereof in writing and
          advise the Trustee and/or Administrator of its approval or disapproval
          thereof. Failure by the Employer to disapprove any such statement of
          account within thirty (30) days after its receipt thereof shall be
          deemed an approval thereof. The approval by the Employer of any
          statement of account shall be binding on the Employer and the Trustee
          as to all matters contained in the statement to the same extent as if
          the account of the Trustee had been settled by judgment or decree in
          an action for a judicial settlement of its account in a court of
          competent jurisdiction in which the Trustee, the Employer and all
          persons having or claiming an interest in the Plan were parties.
          However, nothing contained in this Section shall deprive the Trustee
          of its right to have its accounts judicially settled if the Trustee so
          desires.

7.7  AUDIT

               (a) If an audit of the Plan's records shall be required by the
          Act and the regulations thereunder for any Plan Year, the
          Administrator shall direct the Trustee to engage on behalf of all
          Participants an independent qualified public accountant for that
          purpose. Such accountant shall, after an audit of the books and
          records of the Plan in accordance with generally accepted auditing
          standards, within a reasonable period after the close of the Plan
          Year, furnish to the Administrator and the Trustee a report of the
          audit setting forth the accountant's opinion as to whether any
          statements, schedules or lists that are required by Act Section 103 or
          the Secretary of Labor to be filed with the Plan's annual report, are
          presented fairly in conformity with generally accepted accounting
          principles applied consistently.

               (b) All auditing and accounting fees shall be an expense of and
          may, at the election of the Employer, be paid from the Trust Fund.

               (c) If some or all of the information necessary to enable the
          Administrator to comply with Act Section 103 is maintained by a bank,
          insurance company, or similar institution, regulated, supervised, and
          subject to periodic examination by a state or federal agency, then it
          shall transmit and certify the accuracy of that information to the
          Administrator as provided in Act Section 103(b) within one hundred
          twenty (120) days after the end of the Plan Year or such other date as
          may be prescribed under regulations of the Secretary of Labor.

7.8  RESIGNATION, REMOVAL AND SUCCESSION OF TRUSTEE

               (a) Unless otherwise agreed to by both the Trustee and the
          Employer, a Trustee may resign at any time by delivering to the
          Employer, at least thirty (30) days before its effective date, a
          written notice of resignation.

               (b) Unless otherwise agreed to by both the Trustee and the
          Employer, the Employer may remove a Trustee at any time by delivering
          to the Trustee, at

                                       49

<PAGE>

          least thirty (30) days before its effective date, a written notice of
          such Trustee's removal.

               (c) Upon the death, resignation, incapacity, or removal of any
          Trustee, a successor may be appointed by the Employer; and such
          successor, upon accepting such appointment in writing and delivering
          same to the Employer, shall, without further act, become vested with
          all the powers and responsibilities of the predecessor as if such
          successor had been originally named as a Trustee herein. Until such a
          successor is appointed, the remaining Trustee or Trustees shall have
          full authority to act under the terms of the Plan.

               (d) The Employer may designate one or more successors prior to
          the death, resignation, incapacity, or removal of a Trustee. In the
          event a successor is so designated by the Employer and accepts such
          designation, the successor shall, without further act, become vested
          with all the powers and responsibilities of the predecessor as if such
          successor had been originally named as Trustee herein immediately upon
          the death, resignation, incapacity, or removal of the predecessor.

               (e) Whenever any Trustee hereunder ceases to serve as such, the
          Trustee shall furnish to the Employer and Administrator a written
          statement of account with respect to the portion of the Plan Year
          during which the individual or entity served as Trustee. This
          statement shall be either (i) included as part of the annual statement
          of account for the Plan Year required under Section 7.6 or (ii) set
          forth in a special statement. Any such special statement of account
          should be rendered to the Employer no later than the due date of the
          annual statement of account for the Plan Year. The procedures set
          forth in Section 7.6 for the approval by the Employer of annual
          statements of account shall apply to any special statement of account
          rendered hereunder and approval by the Employer of any such special
          statement in the manner provided in Section 7.6 shall have the same
          effect upon the statement as the Employer's approval of an annual
          statement of account. No successor to the Trustee shall have any duty
          or responsibility to investigate the acts or transactions of any
          predecessor who has rendered all statements of account required by
          Section 7.6 and this subparagraph.

7.9  TRANSFER OF INTEREST

          Notwithstanding any other provision contained in this Plan, the
Trustee at the direction of the Administrator shall transfer the Vested
interest, if any, of a Participant to another trust forming part of a pension,
profit sharing or stock bonus plan maintained by such Participant's new employer
and represented by said employer in writing as meeting the requirements of Code
Section 401(a), provided that the trust to which such transfers are made permits
the transfer to be made.

7.10 TRUSTEE INDEMNIFICATION

          The Employer agrees to indemnify and hold harmless the Trustee against
any and all claims, losses, damages, expenses and liabilities the Trustee may
incur in the exercise and

                                       50

<PAGE>

performance of the Trustee's power and duties hereunder, unless the same are
determined to be due to gross negligence or willful misconduct.

7.11 DIRECT ROLLOVER

               (a) Notwithstanding any provision of the Plan to the contrary
          that would otherwise limit a "distributee's" election under this
          Section, a "distributee" may elect, at the time and in the manner
          prescribed by the Administrator, to have any portion of an "eligible
          rollover distribution" that is equal to at least $500 paid directly to
          an "eligible retirement plan" specified by the "distributee" in a
          "direct rollover."

               (b) For purposes of this Section the following definitions shall
          apply:

               (1) 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 Code Section
               40l(a)(9); the portion of any other distribution that is not
               includible in gross income (determined without regard to the
               exclusion for net unrealized appreciation with respect to
               employer securities); any hardship distribution described in Code
               Section 401(k)(2)(B)(i)(IV); and any other distribution that is
               reasonably expected to total less than $200 during a year.

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

               (3) 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 Code Section 414(p), are "distributees" with
               regard to the interest of the spouse or former spouse.

               (4) A "direct rollover" is a payment by the Plan to the "eligible
               retirement plan" specified by the "distributee."

                                       51

<PAGE>

                                  ARTICLE VIII
                                 PLAN AMENDMENT

8.1  AMENDMENT

               (a) The Employer shall have the right at any time to amend this
          Plan, subject to the limitations of this Section. However, any
          amendment which affects the rights, duties or responsibilities of the
          Trustee or Administrator may only be made with the Trustee's or
          Administrator's written consent. Any such amendment shall become
          effective as provided therein upon its execution. The Trustee shall
          not be required to execute any such amendment unless the amendment
          affects the duties of the Trustee hereunder.

               (b) No amendment to the Plan shall be effective if it authorizes
          or permits any part of the Trust Fund (other than such part as is
          required to pay taxes and administration expenses) to be used for or
          diverted to any purpose other than for the exclusive benefit of the
          Participants or their Beneficiaries or estates; or causes any
          reduction in the Accrued Benefit of any Participant (except to the
          extent permitted under Code Section 412(c)(8)); or causes or permits
          any portion of the Trust Fund to revert to or become property of the
          Employer.

               (c) Except as permitted by Regulations, no Plan amendment or
          transaction having the effect of a Plan amendment (such as a merger,
          plan transfer or similar transaction) shall be effective to the extent
          it eliminates or reduces any "Section 411(d)(6) protected benefit" or
          adds or modifies conditions relating to "Section 411(d)(6) protected
          benefits" which results in a further restriction on such benefit
          unless such "Section 411(d)(6) protected benefits" are preserved with
          respect to benefits accrued as of the later of the adoption date or
          effective date of the amendment. "Section 411(d)(6) protected
          benefits" are benefits described in Code Section 411(d)(6)(A), early
          retirement benefits and retirement-type subsidies, and optional forms
          of benefit.

               (d) If this Plan is amended and an effect of such amendment is to
          increase current liability (as defined in Code Section 401(a)(29)(E))
          under the Plan for a Plan Year, and the funded current liability
          percentage of the Plan for the Plan Year in which the amendment takes
          effect is less than sixty percent (60%), including the amount of the
          unfunded current liability under the Plan attributable to the
          amendment, the amendment shall not take effect until the Employer (or
          any member of a controlled group which includes the Employer) provides
          security to the Plan. The form and amount of such security shall
          satisfy the requirements of Code Section 401(a)(29)(B) and (C). Such
          security may be released provided the requirements of Code Section
          401(a)(29)(D) are satisfied.

                                       52

<PAGE>

                                   ARTICLE IX
                                PLAN TERMINATION

9.1  TERMINATION

               (a) The Employer shall have the right to terminate the Plan by
          delivering to the Trustee and Administrator written notice of such
          termination. However, any termination (other than a partial
          termination or an involuntary termination pursuant to Act Section
          4042) must satisfy the requirements and follow the procedures outlined
          herein and in Act Section 4041 for a Standard Termination or a
          Distress Termination. Upon any termination (full or partial), all
          amounts shall be allocated in accordance with the provisions hereof
          and the Accrued Benefit, to the extent funded as of such date, of each
          affected Participant shall become fully Vested and shall not
          thereafter be subject to forfeiture. However, Participants who were
          not fully Vested at the time they received a complete distribution of
          their Vested benefits prior to the date of termination, shall not
          become entitled to any additional Vested benefits on account of Plan
          termination. The preceding sentence does not apply to Participants
          affected by a partial termination by operation of law.

               (b) Standard Termination Procedure --

               (1) The Administrator shall first notify all "affected parties"
               (as defined in Act Section 400l(a)(21)) of the Employer's
               intention to terminate the Plan and the proposed date of
               termination. Such termination notice must be provided at least
               sixty(60) days prior to the proposed termination date. However,
               in the case of a standard termination, it shall not be necessary
               to provide such notice to the Pension Benefit Guaranty
               Corporation (PBGC). As soon as practicable after the termination
               notice is given, the Administrator shall provide a follow-up
               notice to the PBGC setting forth the following:

                    (i) a certification of an enrolled actuary of the projected
                    amount of the assets of the Plan as of the proposed date of
                    final distribution of assets, the actuarial present value of
                    the "benefit liabilities" (as defined in Act Section
                    4001(a)(16)) under the Plan as of the proposed termination
                    date, and confirmation that the Plan is projected to be
                    sufficient for such "benefit liabilities" as of the proposed
                    date of final distribution;

                    (ii) a certification by the Administrator that the
                    information provided to the PBGC and upon which the enrolled
                    actuary based the certification is accurate and complete;
                    and

                    (iii) such other information as the PBGC may prescribe by
                    regulation.

                                       53

<PAGE>

               The certification of the enrolled actuary and of the
               Administrator shall not be applicable in the case of a plan
               funded exclusively by individual insurance contracts.

               (2) No later than the date on which the follow-up notice is sent
               to the PBGC, the Administrator shall provide all Participants and
               Beneficiaries under the Plan with an explanatory statement
               specifying each such person's "benefit liabilities," the benefit
               form on the basis of which such amount is determined, and any
               additional information used in determining "benefit liabilities"
               that may be required pursuant to regulations promulgated by the
               PBGC.

               (3) A standard termination may only take place if at the time the
               final distribution of assets occurs, the Plan is sufficient to
               meet all "benefit liabilities" determined as of the termination
               date.

               (c) Distress Termination Procedure --

               (1) The Administrator shall first notify all "affected parties"
               of the Employer's intention to terminate the Plan and the
               proposed date of termination. Such termination notice must be
               provided at least sixty(60) days prior to the proposed
               termination date. As soon as practicable after the termination
               notice is given, the Administrator shall also provide a follow-up
               notice to the PBGC setting forth the following:

                    (i) a certification of an enrolled actuary of the amount, as
                    of the proposed termination date, of the current value of
                    the assets of the Plan, the actuarial present value (as of
                    such date) of the "benefit liabilities" under the Plan,
                    whether the Plan is sufficient for "benefit liabilities" as
                    of such date, the actuarial present value (as of such date)
                    of benefits under the Plan guaranteed under Act Section
                    4022, and whether the Plan is sufficient for guaranteed
                    benefits as of such date;

                    (ii) in any case in which the Plan is not sufficient for
                    "benefit liabilities" as of such date, the name and address
                    of each Participant and Beneficiary under the Plan as of
                    such date;

                    (iii) a certification by the Administrator that the
                    information provided to the PBGC and upon which the enrolled
                    actuary based the certification is accurate and complete;
                    and

                    (iv) such other information as the PBGC may prescribe by
                    regulation.

               The certification of the enrolled actuary and of the
               Administrator shall not be applicable in the case of a plan
               funded exclusively by individual insurance contracts.

                                       54

<PAGE>

               (2) A distress termination may only take place if:

                    (i) the Employer demonstrates to the PBGC that such
                    termination is necessary to enable the Employer to pay its
                    debts while staying in business, or to avoid unreasonably
                    burdensome pension costs caused by a decline in the
                    Employer's work force;

                    (ii) the Employer is the subject of a petition seeking
                    liquidation in a bankruptcy or insolvency proceeding which
                    has not been dismissed as of the proposed termination date;
                    or

                    (iii) the Employer is the subject of a petition seeking
                    reorganization in a bankruptcy or insolvency proceeding
                    which has not been dismissed as of the proposed termination
                    date, and the bankruptcy court (or such other appropriate
                    court) approves the termination and determines that the
                    Employer will be unable to continue in business outside a
                    Chapter 11 reorganization process and that such termination
                    is necessary to enable the Employer to pay its debts
                    pursuant to a plan of reorganization.

               (d) Priority and Payment of Benefits: In the case of a distress
          termination, upon approval by the PBGC that the Plan is sufficient for
          "benefit liabilities" or for "guaranteed benefits," or in the case of
          a standard termination, a letter of non-compliance has not been issued
          within the sixty (60) day period (as extended) following the receipt
          by the PBGC of the follow-up notice, the Administrator shall allocate
          the assets of the Plan among Participants and Beneficiaries pursuant
          to Act Section 4044(a). As soon as practicable thereafter, the assets
          of the Trust shall be distributed to the Participants and
          Beneficiaries, in cash or through the purchase of irrevocable
          commitments from an insurer, in a manner consistent with Section 5.7.
          However, if all liabilities with respect to Participants and
          Beneficiaries under the Plan have been satisfied and there remains a
          balance in the Trust due to erroneous actuarial computation, such
          balance, if any, shall be returned to the Employer. In the case of a
          distress termination in which the PBGC is unable to determine that the
          Plan is sufficient for guaranteed benefits, the assets of the Plan
          shall only be distributed in accordance with proceedings instituted by
          the PBGC.

               (e) The termination of the Plan shall comply with such other
          requirements and rules as may be promulgated by the PBGC under
          authority of Title IV of the Act, including any rules relating to time
          periods or deadlines for providing notice or for making a necessary
          filing.

9.2  LIMITATION OF BENEFITS ON PLAN TERMINATION

          In the event of Plan termination, the benefit of any Highly
Compensated Participant or any highly compensated former employee shall be
limited to a benefit that is nondiscriminatory under Code Section 401(a)(4).

                                       55

<PAGE>

                                    ARTICLE X
                  MERGER, CONSOLIDATION OR TRANSFER OF ASSETS

10.1 REQUIREMENTS

          Before this Plan can be merged or consolidated with any other
qualified plan or its assets or liabilities transferred to any other qualified
plan, the Administrator must secure (and file with the Secretary of Treasury at
least thirty (30) days beforehand) a certification from a government-enrolled
actuary that the benefits which would be received by a Participant of this Plan,
in the event of a termination of the Plan immediately after such transfer,
merger or consolidation, are at least equal to the benefits the Participant
would have received if the Plan had terminated immediately before the transfer,
merger or consolidation, and such transfer, merger or consolidation does not
otherwise result in the elimination or reduction of any "Section 411(d)(6)
protected benefits" as described in Section 8.1.

                                   ARTICLE XI
                                   TOP HEAVY

11.1 TOP HEAVY PLAN REQUIREMENTS

          For any Top Heavy Plan Year, the Plan shall provide the special
vesting requirements of Code Section 416(b) pursuant to Section 5.6 of the Plan
and the special minimum benefit requirements of Code Section 416(c) pursuant to
Section 5.2 of the Plan.

11.2 DETERMINATION OF TOP HEAVY STATUS

               (a) This Plan shall be a Top Heavy Plan for any Plan Year in
          which, as of the Determination Date, (1) the Present Value of Accrued
          Benefits of Key Employees and (2) the sum of the Aggregate Accounts of
          Key Employees under this Plan and all plans of an Aggregation Group,
          exceeds sixty percent (60%) of the Present Value of Accrued Benefits
          and the Aggregate Accounts of all Key and Non-Key Employees under this
          Plan and all plans of an Aggregation Group.

                    If any Participant is a Non-Key Employee for any Plan Year,
          but such Participant was a Key Employee for any prior Plan Year, such
          Participant's Present Value of Accrued Benefit and/or Aggregate
          Account balance shall not be taken into account for purposes of
          determining whether this Plan is a Top Heavy Plan (or whether any
          Aggregation Group which includes this Plan is a Top Heavy Group). In
          addition, if a Participant or Former Participant has not performed any
          services for any Employer maintaining the Plan at any time during the
          five year period ending on the Determination Date, any accrued benefit
          for such Participant or Former Participant shall not be taken into
          account for the purposes of determining whether this Plan is a Top
          Heavy Plan.

               (b) Aggregate Account: A Participant's Aggregate Account as of
          the Determination Date shall be determined under applicable provisions
          of the defined contribution plan used in determining Top Heavy Plan
          status.

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<PAGE>

               (c) "Aggregation Group" means either a Required Aggregation Group
          or a Permissive Aggregation Group as hereinafter determined.

               (1) Required Aggregation Group: In determining a Required
               Aggregation Group hereunder, each plan of the Employer in which a
               Key Employee is a participant in the Plan Year containing the
               Determination Date or any of the four preceding Plan Years, and
               each other plan of the Employer which enables any plan in which a
               Key Employee participates to meet the requirements of Code
               Sections 401(a)(4) or 410, will be required to be aggregated.
               Such group shall be known as a Required Aggregation Group.

               In the case of a Required Aggregation Group, each plan in the
               group will be considered a Top Heavy Plan if the Required
               Aggregation Group is a Top Heavy Group. No plan in the Required
               Aggregation Group will be considered a Top Heavy Plan if the
               Required Aggregation Group is not a Top Heavy Group.

               (2) Permissive Aggregation Group: The Employer may also include
               any other plan not required to be included in the Required
               Aggregation Group, provided the resulting group, taken as a
               whole, would continue to satisfy the provisions of Code Sections
               401(a)(4) and 410. Such group shall be known as a Permissive
               Aggregation Group.

               In the case of a Permissive Aggregation Group, only a plan that
               is part of the Required Aggregation Group will be considered a
               Top Heavy Plan if the Permissive Aggregation Group is a Top Heavy
               Group. No plan in the Permissive Aggregation Group will be
               considered a Top Heavy Plan if the Permissive Aggregation Group
               is not a Top Heavy Group.

               (3) Only those plans of the Employer in which the Determination
               Dates fall within the same calendar year shall be aggregated in
               order to determine whether such plans are Top Heavy Plans.

               (4) An Aggregation Group shall include any terminated plan of the
               Employer if it was maintained within the last five (5) years
               ending on the Determination Date.

               (d) "Determination Date" means (a) the last day of the preceding
          Plan Year, or (b) in the case of the first Plan Year, the last day of
          such Plan Year.

               (e) Present Value of Accrued Benefit: In the case of a defined
          benefit plan, a Participant's Present Value of Accrued Benefit shall
          be determined:

               (1) in the case of a Participant other than a Key Employee, using
               the single accrual method used for all plans of the Employer and
               Affiliated Employers, or if no such single method exists, using a
               method which results in benefits accruing not more rapidly than
               the slowest accrual rate permitted under Code Section
               411(b)(l)(C).

                                       57

<PAGE>

               (2) as of the most recent "actuarial valuation date," which is
               the most recent valuation date within a twelve (12) month period
               ending on the Determination Date.

               (3) for the first Plan Year, as if (a) the Participant terminated
               service as of the Determination Date; or (b) the Participant
               terminated service as of the actuarial valuation date, but taking
               into account the estimated Accrued Benefits as of the
               Determination Date.

               (4) for the second Plan Year, the Accrued Benefit taken into
               account for a current Participant must not be less than the
               Accrued Benefit taken into account for the first Plan Year unless
               the difference is attributable to using an estimate of the
               Accrued Benefit as of the Determination Date for the first Plan
               Year and using the actual Accrued Benefit for the second Plan
               Year.

               (5) for any other Plan Year, as if the Participant terminated
               service as of the actuarial valuation date.

               (6) the actuarial valuation date must be the same date used for
               computing the defined benefit plan minimum funding costs,
               regardless of whether a valuation is performed that Plan Year.

               (7) by not taking into account proportional subsidies.

               (8) by taking into account nonproportional subsidies.

               (f) The calculation of a Participant's Present Value of Accrued
          Benefit as of a Determination Date shall be the sum of:

               (1) the Present Value of Accrued Benefit using the actuarial
               assumptions of Section 1.3, which assumptions shall be identical
               for all defined benefit plans being tested for Top Heavy Plan
               status.

               (2) any Plan distributions made within the Plan Year that
               includes the Determination Date or within the four (4) preceding
               Plan Years. However, in the case of distributions made after the
               valuation date and prior to the Determination Date, such
               distributions are not included as distributions for top heavy
               purposes to the extent that such distributions are already
               included in the Participant's Present Value of Accrued Benefit as
               of the valuation date. Notwithstanding anything herein to the
               contrary, all distributions, including distributions under a
               terminated plan which if it had not been terminated would have
               been required to be included in an Aggregation Group, will be
               counted. Further, benefits paid on account of death, to the
               extent such benefits do not exceed the Present Value of Accrued
               Benefits existing immediately prior to death, shall be treated as
               distributions for the purposes of this paragraph.

                                       58

<PAGE>

               (3) any Employee contributions, whether voluntary or mandatory.
               However, amounts attributable to tax deductible Qualified
               Voluntary Employee Contributions shall not be considered to be a
               part of the Participant's Present Value of Accrued Benefit.

               (4) with respect to unrelated rollovers and plan-to-plan
               transfers (ones which are both initiated by the Employee and made
               from a plan maintained by one employer to a plan maintained by
               another employer), if this Plan provides the rollovers or
               plan-to-plan transfers, it shall always consider such rollovers
               or plan-to-plan transfers as a distribution for the purposes of
               this Section. If this Plan is the plan accepting such rollovers
               or plan-to-plan transfers, it shall not consider such rollovers
               or plan-to-plan transfers accepted after December 31,1983, as
               part of the Participant's Present Value of Accrued Benefit.

               (5) with respect to related rollovers and plan-to-plan transfers
               (ones either not initiated by the Employee or made to a plan
               maintained by the same employer), if this Plan provides the
               rollovers or plan-to-plan transfers, it shall not be counted as a
               distribution for purposes of this Section. If this Plan is the
               plan accepting such rollovers or plan-to-plan transfers, it shall
               consider such rollovers or plan-to-plan transfers as part of the
               Participant's Present Value of Accrued Benefit, irrespective of
               the date on which such rollovers or plan-to-plan transfers are
               accepted.

               (6) for the purposes of determining whether two employers are to
               be treated as the same employer in (4) and (5) above, all
               employers aggregated under Code Section 414(b), (c), (m) or (o)
               are treated as the same employer.

               (g) "Top Heavy Group" means an Aggregation Group in which, as of
          the Determination Date, the sum of:

               (1) the Present Value of Accrued Benefits of Key Employees under
               all defined benefit plans included in the group, and

               (2) the Aggregate Accounts of Key Employees under all defined
               contribution plans included in the group,

                    exceeds sixty percent (60%) of a similar sum determined for
          all Participants.

                                   ARTICLE XII
                                  MISCELLANEOUS

12.1 PARTICIPANT'S RIGHTS

          This Plan shall not be deemed to constitute a contract between the
Employer and any Participant or to be a consideration or an inducement for the
employment of any Participant or Employee. Nothing contained in this Plan shall
be deemed to give any Participant or

                                       59

<PAGE>

Employee the right to be retained in the service of the Employer or to interfere
with the right of the Employer to discharge any Participant or Employee at any
time regardless of the effect which such discharge shall have upon the Employee
as a Participant of this Plan.

12.2 ALIENATION

               (a) Subject to the exceptions provided below, and as otherwise
          permitted by the Code and the Act, no benefit which shall be payable
          out of the Trust Fund to any person (including a Participant or the
          Participant's Beneficiary) shall be subject in any manner to
          anticipation, alienation, sale, transfer, assignment, pledge,
          encumbrance, or charge, and any attempt to anticipate, alienate, sell,
          transfer, assign, pledge, encumber, or charge the same shall be void;
          and no such benefit shall in any manner be liable for, or subject to,
          the debts, contracts, liabilities, engagements, or torts of any such
          person, nor shall it be subject to attachment or legal process for or
          against such person, and the same shall not be recognized by the
          Trustee, except to such extent as may be required by law.

               (b) Subsection (a) shall not apply to a "qualified domestic
          relations order" defined in Code Section 414(p), and those other
          domestic relations orders permitted to be so treated by the
          Administrator under the provisions of the Retirement Equity Act of
          1984. The Administrator shall establish a written procedure to
          determine the qualified status of domestic relations orders and to
          administer distributions under such qualified orders. Further, to the
          extent provided under a "qualified domestic relations order," a former
          spouse of a Participant shall be treated as the spouse or surviving
          spouse for all purposes under the Plan.

               (c) Subsection (a) shall not apply to an offset to a
          Participant's accrued benefit against an amount that the Participant
          is ordered or required to pay the Plan with respect to a judgment,
          order, or decree issued, or a settlement entered into, on or after
          August 5, 1997, in accordance with Code Sections 401(a)(13)(C) and
          (D). In a case in which the survivor annuity requirements of Code
          Section 401(a)(11) apply with respect to distributions from the Plan
          to the Participant, if the Participant has a spouse at the time at
          which the offset is to be made:

               (1) either such spouse has consented in writing to such offset
               and such consent is witnessed by a notary public or
               representative of the Plan (or it is established to the
               satisfaction of a Plan representative that such consent may not
               be obtained by reason of circumstances described in Code Section
               417(a)(2)(B)), or an election to waive the right of the spouse to
               either a qualified joint and survivor annuity or a qualified
               pre-retirement survivor annuity is in effect in accordance with
               the requirements of Code Section 417(a),

               (2) such spouse is ordered or required in such judgment, order,
               decree or settlement to pay an amount to the Plan in connection
               with a violation of fiduciary duties, or

                                       60

<PAGE>

               (3) in such judgment, order, decree or settlement, such spouse
               retains the right to receive the survivor annuity under a
               qualified joint and survivor annuity provided pursuant to Code
               Section 401(a)(ll)(A)(i) and under a qualified pre-retirement
               survivor annuity provided pursuant to Code Section
               401(a)(ll)(A)(ii).

12.3 CONSTRUCTION OF PLAN

          This Plan and Trust shall be construed and enforced according to the
Code, the Act and the laws of the State of Arkansas, other than its laws
respecting choice of law, to the extent not pre-empted by the Act.

12.4 GENDER AND NUMBER

          Wherever any words are used herein in the masculine, feminine or
neuter gender, they shall be construed as though they were also used in another
gender in all cases where they would so apply, and whenever any words are used
herein in the singular or plural form, they shall be construed as though they
were also used in the other form in all cases where they would so apply.

12.5 LEGAL ACTION

          In the event any claim, suit, or proceeding is brought regarding the
Trust and/or Plan established hereunder to which the Trustee, the Employer or
the Administrator may be a party, and such claim, suit, or proceeding is
resolved in favor of the Trustee, the Employer or the Administrator, they shall
be entitled to be reimbursed from the Trust Fund for any and all costs,
attorney's fees, and other expenses pertaining thereto incurred by them for
which they shall have become liable.

12.6 PROHIBITION AGAINST DIVERSION OF FUNDS

               (a) Except as provided below and otherwise specifically permitted
          by law, it shall be impossible by operation of the Plan or of the
          Trust, by termination of either, by power of revocation or amendment,
          by the happening of any contingency, by collateral arrangement or by
          any other means, for any part of the corpus or income of any Trust
          Fund maintained pursuant to the Plan or any funds contributed thereto
          to be used for, or diverted to, purposes other than the exclusive
          benefit of Participants, Former Participants, or their Beneficiaries.

               (b) In the event the Employer shall make an excessive
          contribution under a mistake of fact pursuant to Act Section
          403(c)(2)(A), the Employer may demand repayment of such excessive
          contribution at any time within one (1) year following the time of
          payment and the Trustees shall return such amount to the Employer
          within the one (1) year period. Earnings of the Plan attributable to
          the contributions may not be returned to the Employer but any losses
          attributable thereto must reduce the amount so returned.

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<PAGE>

12.7 EMPLOYER'S AND TRUSTEE'S PROTECTIVE CLAUSE

          The Employer, Administrator and Trustee, and their successors, shall
not be responsible for the validity of any Contract issued hereunder or for the
failure on the part of the insurer to make payments provided by any such
Contract, or for the action of any person which may delay payment or render a
Contract null and void or unenforceable in whole or in part.

12.8 INSURER'S PROTECTIVE CLAUSE

          Except as otherwise agreed upon in writing between the Employer and
the insurer, an insurer which issues any Contracts hereunder shall not have any
responsibility for the validity of this Plan or for the tax or legal aspects of
this Plan. The insurer shall be protected and held harmless in acting in
accordance with any written direction of the Trustee, and shall have no duty to
see to the application of any funds paid to the Trustee, nor be required to
question any actions directed by the Trustee. Regardless of any provision of
this Plan, the insurer shall not be required to take or permit any action or
allow any benefit or privilege contrary to the terms of any Contract which it
issues hereunder, or the rules of the insurer.

12.9 RECEIPT AND RELEASE FOR PAYMENTS

          Any payment to any Participant, the Participant's legal
representative, Beneficiary, or to any guardian or committee appointed for such
Participant or Beneficiary in accordance with the provisions of the Plan, shall,
to the extent thereof, be in full satisfaction of all claims hereunder against
the Trustee and the Employer, either of whom may require such Participant, legal
representative, Beneficiary, guardian or committee, as a condition precedent to
such payment, to execute a receipt and release thereof in such form as shall be
determined by the Trustee or Employer.

12.10 ACTION BY THE EMPLOYER

          Whenever the Employer under the terms of the Plan is permitted or
required to do or perform any act or matter or thing, it shall be done and
performed by a person duly authorized by its legally constituted authority.

12.11 NAMED FIDUCIARIES AND ALLOCATION OF RESPONSIBILITY

          The "named Fiduciaries" of this Plan are (1) the Employer, (2) the
Administrator, (3) the Trustee, and (4) any Investment Manager appointed
hereunder. The named Fiduciaries shall have only those specific powers, duties,
responsibilities, and obligations as are specifically given them under the Plan,
including, but not limited to, any agreement allocating or delegating their
responsibilities, the terms of which are incorporated herein by reference. In
general, the Employer shall have the sole responsibility for making the
contributions provided for under Section 4.1; and shall have the authority to
appoint and remove the Trustee and the Administrator; to formulate the Plan's
"funding policy and method"; and to amend or terminate, in whole or in part, the
Plan. The Administrator shall have the sole responsibility for the
administration of the Plan, including, but not limited to, the items specified
at Article II of the Plan, as the same may be allocated or delegated thereunder.
The Trustee shall have the sole responsibility of management of the assets held
under the Trust, except to the extent directed pursuant to Article II or with
respect to those assets, the management of which has been assigned

                                       62

<PAGE>

to an Investment Manager, who shall be solely responsible for the management of
the assets assigned to it, all as specifically provided in the Plan. Each named
Fiduciary warrants that any directions given, information furnished, or action
taken by it shall be in accordance with the provisions of the Plan, authorizing
or providing for such direction, information or action. Furthermore, each named
Fiduciary may rely upon any such direction, information or action of another
named Fiduciary as being proper under the Plan, and is not required under the
Plan to inquire into the propriety of any such direction, information or action.
It is intended under the Plan that each named Fiduciary shall be responsible for
the proper exercise of its own powers, duties, responsibilities and obligations
under the Plan as specified or allocated herein. No named Fiduciary shall
guarantee the Trust Fund in any manner against investment loss or depreciation
in asset value. Any person or group may serve in more than one Fiduciary
capacity.

12.12 HEADINGS

          The headings and subheadings of this Plan have been inserted for
convenience of reference and are to be ignored in any construction of the
provisions hereof.

12.13 APPROVAL BY INTERNAL REVENUE SERVICE

          Notwithstanding anything herein to the contrary, if, pursuant to an
application for qualification filed by or on behalf of the Plan by the time
prescribed by law for filing the Employer's return for the taxable year in which
the Plan is adopted, or such later date that the Secretary of the Treasury may
prescribe, the Commissioner of Internal Revenue Service or the Commissioner's
delegate should determine that the Plan does not initially qualify as a
tax-exempt plan under Code Sections 401 and 501, and such determination is not
contested, or if contested, is finally upheld, then if the Plan is a new plan,
it shall be void ab initio and all amounts contributed to the Plan by the
Employer, less expenses paid, shall be returned within one (1) year and the Plan
shall terminate, and the Trustee shall be discharged from all further
obligations. If the disqualification relates to an amended plan, then the Plan
shall operate as if it had not been amended.

12.14 UNIFORMITY

          All provisions of this Plan shall be interpreted and applied in a
uniform, nondiscriminatory manner. In the event of any conflict between the
terms of this Plan and any Contract purchased hereunder, the Plan provisions
shall control.

12.15 INTERPRETATION OF AGREEMENT

               (a) The Employer established this Plan effective May 1, 1984. The
          Employer froze the benefits under the Plan as of September 30, 2005,
          and directed that the Trust created by this Agreement be continued and
          that distribution of benefits to Participants be made at such time and
          in such manner as though the Plan had not frozen benefit accruals.

               (b) The Plan is being amended and restated as of September 1,
          2005 in order to maintain its qualified status under the Code and the
          Act.

                                       63

<PAGE>

               (c) All provisions of the Plan shall be construed and interpreted
          in a manner consistent with the freezing of benefit accruals under the
          Plan as of September 30,2005.

          IN WITNESS WHEREOF, this Plan has been executed the day and year first
above written.

                                        BANK OF MOUNTAIN VIEW

                                        By /s/ Illegible
                                           -------------------------------------
                                           Authorized Officer

                                        FIRSTRUST FINANCIAL SERVICES, INC.

                                        By /s/ Illegible
                                           -------------------------------------
                                           Authorized Officer

                                       64

<PAGE>

SUNGARD VOLUME SUBMITTER MODIFICATIONS

RETIREMENT PLAN AND TRUST FOR EMPLOYEES OF BANK OF MOUNTAIN VIEW

001

The enclosed Plan is being submitted for expedited review as a Volume Submitter
Plan.

Certain modifications from the approved specimen plan have been made to this
Plan. In accordance with Rev. Proc. 2005-6 submission requirements, the
location, nature and effect of these changes are listed below.

To facilitate your review of these changes, we have extracted from the Plan
document the entire paragraph in which a change occurred. We have indicated the
page number or the Section of the Plan document where the modified paragraph
appears. The effect the change has on the Plan is listed below the paragraph.

THE CHANGED PARAGRAPH IS IN SECTION: 5.6(c)

<TABLE>
<S> <C>
1     0%
2     0%
3     0%
4     0%
5   100%
6   100%
7   100%
</TABLE>

[pre-amendment vesting schedule]

<PAGE>

SUNGARD VOLUME SUBMITTER MODIFICATIONS

RETIREMENT PLAN AND TRUST FOR EMPLOYEES OF BANK OF MOUNTAIN VIEW

001

The enclosed Plan is being submitted for expedited review as a Volume Submitter
Plan.

No modifications from the approved specimen plan have been made to this Plan.<PAGE>

                                                                    EXHIBIT 10.6

                                LEASE AGREEMENT
                             WITH OPTION TO PURCHASE

KNOW ALL MEN BY THESE PRESENTS:

     By and between TRINITY DEVELOPMENT COMPANY, INC., hereinafter referred to
as LESSOR, and FIRST STATE BANK OF CONWAY, hereinafter referred to as LESSEE,
does hereby agree to LEASE the following described real estate located in
Faulkner County, Arkansas, to wit:

     See attached Exhibit A.

     This LEASE shall be effective for a primary term of seven (7) years
beginning on the date hereof at a LEASE amount of $3,000.00 per month, to be
paid in advance by the first day of each month during the entire term of this
LEASE. LESSOR further grants LESSEE an option to renew said LEASE for one (1)
term of five (5) years upon the same terms and conditions as are contained in
the original LEASE, except rental amount shall increase to $3,500.00 per month.
The LESSEE is given a grace period of twenty (20) days in which to comply with
the terms of this LEASE in the event of default.

     LESSOR further grands the LESSEE the option to purchase the Leased premises
at the end of the seven (7) year term hereof. Should the LESSEE choose to
initiate its option to purchase the LEASED premises at the end of the seven (7)
year term hereof, or at any time during the five (5) year renewal term, as
mentioned above. The purchase amount shall be Ten Dollars ($10.00) per squire
foot as set

<PAGE>

forth in the description herein. The LESSEE must provide the LESSOR with sixty
(60) days notice prior to initiating its option to purchase or extend the LEASE.

     LESSEE is hereby granted the right to sub-LEASE the LEASED premises with
the written approval of LESSOR, but no such sub-LEASE shall relieve the LESSEE
of its liability hereunder.

     It is understood and agreed that LESSEE does intend to utilize said lands
for the operation of a branch banking facility. All improvements made to or upon
the LEASED premises, including but not limited to buildings, structures,
driveways, curbs, parking areas, and landscaped areas shall be at the sole
expense of LESSEE LESSEE agrees at its sole expense to landscape and maintain
such areas in a neat and clean manner throughout the term of this LEASE and all
extensions hereof. Any buildings which LESSEE may erect upon the LEASED premises
shall be and remain the property of the LESSEE for the full term of this LEASE
and options for renewal and/or purchase. Should the LESSEE not exercise its
option to renew or purchase, the LESSEE may attempt to locate a buyer for the
improvements with the LESSOR having the right to accept or deny said buyer. Said
acceptance shall not be unreasonably withheld. Should the LESSEE be unable to
find a suitable purchaser, any and all improvements upon the property shall
become the property of the LESSOR. Should the LESSEE be unable to find a
suitable purchaser and/or choose not to sell the LEASED premises, it will be
entitled to remove, at its option, all the

<PAGE>

equipment located in or upon the above-described property. All other property
not removed will be the sole and exclusive property of the LESSOR.

     LESSEE shall pay all taxes and special assessments which may be levied upon
the value of the improvements placed upon the property and the increase in value
of the real property after the execution hereof. LESSOR shall pay all taxes and
special assessments which are allocated to the value of the real property
without the addition of the improvements at the date of the execution hereof.

     LESSEE agrees that it will indemnify and hold LESSOR harmless from any and
all claims, suits, or demands for injury, loss or damage to persons or property
arising from or out of the LESSEE'S use and occupancy of the LEASED premises and
the operation of LESSEE'S banking facility thereon, and for such purpose LESSEE
agrees that it will procure, maintain in continuous effect during the term of
such LEASE or any extension thereof, and pay all premiums on one or more
policies of public liability insurance, sometimes called "premises liability
insurance," providing indemnity in an amount sufficient to discharge any
reasonably foreseeable claim or demand arising as above set out. LESSEE further
agrees to cause LESSOR to be named as additional insured parties under the
aforesaid policy of insurance and to furnish to LESSOR a certificate of
insurance for such coverage.

     It is understood and agreed that all repairs, improvements, additions or
extensions made to or upon the LEASED premises during the term of this LEASE or

<PAGE>

any extension hereof, whether made as a part of the construction of any banking
facilities or thereafter, shall be done at the sole expense of LESSEE, and
LESSEE shall maintain said premises in a good state of repair.

     Not withstanding any other provisions contained in this LEASE, in the event
the LESSEE is closed or taken over the banking authority of the State of
Arkansas or any other supervisory authority, the LESSOR may terminate the LEASE
only with the concurrence of such banking authority or other supervisors
authority and any such; authority in any event have the election either to
continue or terminate the LEASE; provided that in the event this LEASE is
terminated.

     This LEASE and the provisions hereof shall inure to the benefit of LESSOR
and LESSEE and their respective heirs, successors, administrators, executors and
assigns.

     THIS INSTRUMENT executed this __________ day January 2000.

                                        TRINITY DEVELOPMENT COMPANY, INC. LESSOR

                                        BY: /s/ Jim Rankin
                                            ------------------------------------
                                            Jim Rankin Jr., President

                                        FIRST STATE BANK OF CONWAY, LESSEE

                                        BY: /s/ John Allison
                                            ------------------------------------
                                            John Allison, Chairman of the Board

                                        BY: /s/ Randy Simms
                                            ------------------------------------
                                            Randy Simms, President

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