RUBY TUESDAY INC
MORRISON RESTAURANTS INC. RETIREMENT PLAN
<DOCUMENT>
<TYPE>EX-10
<SEQUENCE>37
<FILENAME>ex10-17.htm
<DESCRIPTION>MORRISON RESTAURANTS INC. RETIREMENT PLAN
<TEXT>
<HTML><HEAD><TITLE></TITLE></HEAD>
<BODY><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A001></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>MORRISON
RESTAURANTS INC. </FONT></H1><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A002></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>RETIREMENT
PLAN </FONT></H1><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;THIS INDENTURE made on
the 21st day of October, 1994, by Morrison Restaurants Inc. (formerly known as
Morrison Incorporated), a corporation organized and existing under the laws of
the State of Delaware (hereinafter called the &#147;Primary Sponsor&#148;); </FONT></P><!-- MARKER FORMAT-SHEET="Para Large Indent" FSL="Default" -->
<P align=center><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>W I T N E S S E T
H</U>: </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WHEREAS, the Primary
Sponsor maintains the MORRISON INCORPORATED RETIREMENT PLAN which was amended
and restated, effective July 1, 1985, and subsequently amended effective as of
July 1, 1986 and December 31, 1987; and </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WHEREAS, effective
July&nbsp;1, 1989, the Primary Sponsor last amended and restated the plan in
order to comply with the provisions of the Omnibus Budget Reconciliation Act of
1986, the Tax Reform Act of 1986, and certain regulations and rulings issued by
government agencies in order to maintain its tax-qualified status; and
</FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WHEREAS, the Primary
Sponsor now desires to clarify certain provisions of the plan and to restate the
plan, again effective as of July&nbsp;1, 1989, to comply with certain
regulations and rulings issued by government agencies since the Plan was last
restated and to rename the plan as the Morrison Restaurant Inc. Retirement Plan
(the &#147;Plan&#148;); and </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WHEREAS, the Board of
Directors previously approved the making of these modifications to the Plan as
reflected herein; </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WHEREAS, the provisions
of the Plan, as amended and restated herein, shall apply only to Plan years
beginning after December 31, 1988, and only with respect to participants who
perform an Hour of Service (as defined in the Plan) in Plan years beginning
after December 31, 1988, except to the extent the provisions are required to
apply at an earlier date or are not required to apply until a later date to
comply with applicable law; </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;NOW, THEREFORE, the
Primary Sponsor does hereby amend and restate the Plan in its entirety,
effective as of July 1, 1989, except as otherwise provided herein as follows:
</FONT></P><!-- MARKER PAGE="sheet: 7; page: 7" -->
<HR color=gray noShade SIZE=5>
<!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A003></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>MORRISON
RESTAURANTS INC. </FONT></H1><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A004></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>RETIREMENT
PLAN </FONT></H1><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A005></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>TABLE OF
CONTENTS </FONT></H1>
<TABLE cellSpacing=0 cellPadding=0 width=600 border=0>

  <TR vAlign=top>
    <TD width="15%"><FONT face="Times New Roman, Times, Serif"
    size=2></FONT></TD>
    <TD width="5%"><FONT face="Times New Roman, Times, Serif"
size=2></FONT></TD>
    <TD width="70%"><FONT face="Times New Roman, Times, Serif"
    size=2></FONT></TD>
    <TD width="10%"><FONT face="Times New Roman, Times, Serif"
      size=2>Page</FONT></TD></TR>
  <TR vAlign=top>
    <TD width="15%"><FONT face="Times New Roman, Times, Serif" size=2>SECTION
      1</FONT></TD>
    <TD width="5%"><FONT face="Times New Roman, Times, Serif"
size=2></FONT></TD>
    <TD width="70%"><FONT face="Times New Roman, Times, Serif"
      size=2>DEFINITIONS</FONT></TD>
    <TD width="10%"><FONT face="Times New Roman, Times, Serif"
    size=2>1</FONT></TD></TR>
  <TR vAlign=top>
    <TD width="15%"><FONT face="Times New Roman, Times, Serif" size=2>SECTION
      2</FONT></TD>
    <TD width="5%"><FONT face="Times New Roman, Times, Serif"
size=2></FONT></TD>
    <TD width="70%"><FONT face="Times New Roman, Times, Serif"
      size=2>ELIGIBILITY</FONT></TD>
    <TD width="10%"><FONT face="Times New Roman, Times, Serif"
    size=2>11</FONT></TD></TR>
  <TR vAlign=top>
    <TD width="15%"><FONT face="Times New Roman, Times, Serif" size=2>SECTION
      3</FONT></TD>
    <TD width="5%"><FONT face="Times New Roman, Times, Serif"
size=2></FONT></TD>
    <TD width="70%"><FONT face="Times New Roman, Times, Serif"
      size=2>FUNDING</FONT></TD>
    <TD width="10%"><FONT face="Times New Roman, Times, Serif"
    size=2>11</FONT></TD></TR>
  <TR vAlign=top>
    <TD width="15%"><FONT face="Times New Roman, Times, Serif" size=2>SECTION
      4</FONT></TD>
    <TD width="5%"><FONT face="Times New Roman, Times, Serif"
size=2></FONT></TD>
    <TD width="70%"><FONT face="Times New Roman, Times, Serif" size=2>DEATH
      BENEFITS</FONT></TD>
    <TD width="10%"><FONT face="Times New Roman, Times, Serif"
    size=2>11</FONT></TD></TR>
  <TR vAlign=top>
    <TD width="15%"><FONT face="Times New Roman, Times, Serif" size=2>SECTION
      5</FONT></TD>
    <TD width="5%"><FONT face="Times New Roman, Times, Serif"
size=2></FONT></TD>
    <TD width="70%"><FONT face="Times New Roman, Times, Serif"
      size=2>RETIREMENT DATES AND RETIREMENT BENEFITS</FONT></TD>
    <TD width="10%"><FONT face="Times New Roman, Times, Serif"
    size=2>12</FONT></TD></TR>
  <TR vAlign=top>
    <TD width="15%"><FONT face="Times New Roman, Times, Serif" size=2>SECTION
      6</FONT></TD>
    <TD width="5%"><FONT face="Times New Roman, Times, Serif"
size=2></FONT></TD>
    <TD width="70%"><FONT face="Times New Roman, Times, Serif" size=2>PAYMENT
      OF BENEFITS ON RETIREMENT</FONT></TD>
    <TD width="10%"><FONT face="Times New Roman, Times, Serif"
    size=2>14</FONT></TD></TR>
  <TR vAlign=top>
    <TD width="15%"><FONT face="Times New Roman, Times, Serif" size=2>SECTION
      7</FONT></TD>
    <TD width="5%"><FONT face="Times New Roman, Times, Serif"
size=2></FONT></TD>
    <TD width="70%"><FONT face="Times New Roman, Times, Serif" size=2>PAYMENT
      OF BENEFITS ON TERMINATION OF EMPLOYMENT OR DEATH</FONT></TD>
    <TD width="10%"><FONT face="Times New Roman, Times, Serif"
      size=2><BR>22</FONT></TD></TR>
  <TR vAlign=top>
    <TD width="15%"><FONT face="Times New Roman, Times, Serif" size=2>SECTION
      8</FONT></TD>
    <TD width="5%"><FONT face="Times New Roman, Times, Serif"
size=2></FONT></TD>
    <TD width="70%"><FONT face="Times New Roman, Times, Serif"
      size=2>ADMINISTRATION OF THE PLAN</FONT></TD>
    <TD width="10%"><FONT face="Times New Roman, Times, Serif"
    size=2>23</FONT></TD></TR>
  <TR vAlign=top>
    <TD width="15%"><FONT face="Times New Roman, Times, Serif" size=2>SECTION
      9</FONT></TD>
    <TD width="5%"><FONT face="Times New Roman, Times, Serif"
size=2></FONT></TD>
    <TD width="70%"><FONT face="Times New Roman, Times, Serif" size=2>CLAIM
      REVIEW PROCEDURE</FONT></TD>
    <TD width="10%"><FONT face="Times New Roman, Times, Serif"
    size=2>25</FONT></TD></TR>
  <TR vAlign=top>
    <TD width="15%"><FONT face="Times New Roman, Times, Serif" size=2>SECTION
      10</FONT></TD>
    <TD width="5%"><FONT face="Times New Roman, Times, Serif"
size=2></FONT></TD>
    <TD width="70%"><FONT face="Times New Roman, Times, Serif"
      size=2>LIMITATION OF ASSIGNMENT PAYMENTS TO LEGALLY INCOMPETENT
      DISTRIBUTEE AND UNCLAIMED PAYMENTS</FONT></TD>
    <TD width="10%"><FONT face="Times New Roman, Times, Serif"
      size=2><BR>26</FONT></TD></TR>
  <TR vAlign=top>
    <TD width="15%"><FONT face="Times New Roman, Times, Serif" size=2>SECTION
      11</FONT></TD>
    <TD width="5%"><FONT face="Times New Roman, Times, Serif"
size=2></FONT></TD>
    <TD width="70%"><FONT face="Times New Roman, Times, Serif"
      size=2>PROHIBITION AGAINST DIVERSION</FONT></TD>
    <TD width="10%"><FONT face="Times New Roman, Times, Serif"
    size=2>27</FONT></TD></TR>
  <TR vAlign=top>
    <TD width="15%"><FONT face="Times New Roman, Times, Serif" size=2>SECTION
      12</FONT></TD>
    <TD width="5%"><FONT face="Times New Roman, Times, Serif"
size=2></FONT></TD>
    <TD width="70%"><FONT face="Times New Roman, Times, Serif"
      size=2>LIMITATION OF RIGHTS</FONT></TD>
    <TD width="10%"><FONT face="Times New Roman, Times, Serif"
    size=2>28</FONT></TD></TR>
  <TR vAlign=top>
    <TD width="15%"><FONT face="Times New Roman, Times, Serif" size=2>SECTION
      13</FONT></TD>
    <TD width="5%"><FONT face="Times New Roman, Times, Serif"
size=2></FONT></TD>
    <TD width="70%"><FONT face="Times New Roman, Times, Serif"
      size=2>AMENDMENT AND TERMINATION</FONT></TD>
    <TD width="10%"><FONT face="Times New Roman, Times, Serif"
    size=2>28</FONT></TD></TR>
  <TR vAlign=top>
    <TD width="15%"><FONT face="Times New Roman, Times, Serif" size=2>SECTION
      14</FONT></TD>
    <TD width="5%"><FONT face="Times New Roman, Times, Serif"
size=2></FONT></TD>
    <TD width="70%"><FONT face="Times New Roman, Times, Serif"
      size=2>PREVENTION OF DISCRIMINATION ON EARLY TERMINATION</FONT></TD>
    <TD width="10%"><FONT face="Times New Roman, Times, Serif"
    size=2>31</FONT></TD></TR>
  <TR vAlign=top>
    <TD width="15%"><FONT face="Times New Roman, Times, Serif" size=2>SECTION
      15</FONT></TD>
    <TD width="5%"><FONT face="Times New Roman, Times, Serif"
size=2></FONT></TD>
    <TD width="70%"><FONT face="Times New Roman, Times, Serif" size=2>ADOPTION
      OF PLAN BY AFFILIATES</FONT></TD>
    <TD width="10%"><FONT face="Times New Roman, Times, Serif"
    size=2>33</FONT></TD></TR>
  <TR vAlign=top>
    <TD width="15%"><FONT face="Times New Roman, Times, Serif" size=2>SECTION
      16</FONT></TD>
    <TD width="5%"><FONT face="Times New Roman, Times, Serif"
size=2></FONT></TD>
    <TD width="70%"><FONT face="Times New Roman, Times, Serif"
      size=2>QUALIFICATION AND RETURN OF CONTRIBUTIONS</FONT></TD>
    <TD width="10%"><FONT face="Times New Roman, Times, Serif"
    size=2>33</FONT></TD></TR>
  <TR vAlign=top>
    <TD width="15%"><FONT face="Times New Roman, Times, Serif" size=2>SECTION
      17</FONT></TD>
    <TD width="5%"><FONT face="Times New Roman, Times, Serif"
size=2></FONT></TD>
    <TD width="70%"><FONT face="Times New Roman, Times, Serif"
      size=2>INCORPORATION OF SPECIAL LIMITATIONS</FONT></TD>
    <TD width="10%"><FONT face="Times New Roman, Times, Serif"
    size=2>34</FONT></TD></TR>
  <TR vAlign=top>
    <TD width="15%"><FONT face="Times New Roman, Times, Serif" size=2>APPENDIX
      A</FONT></TD>
    <TD width="5%"><FONT face="Times New Roman, Times, Serif"
size=2></FONT></TD>
    <TD width="70%"><FONT face="Times New Roman, Times, Serif"
    size=2></FONT></TD>
    <TD width="10%"><FONT face="Times New Roman, Times, Serif"
      size=2>A-1</FONT></TD></TR>
  <TR vAlign=top>
    <TD width="15%"><FONT face="Times New Roman, Times, Serif" size=2>APPENDIX
      B</FONT></TD>
    <TD width="5%"><FONT face="Times New Roman, Times, Serif"
size=2></FONT></TD>
    <TD width="70%"><FONT face="Times New Roman, Times, Serif"
    size=2></FONT></TD>
    <TD width="10%"><FONT face="Times New Roman, Times, Serif"
      size=2>B-1</FONT></TD></TR>
  <TR vAlign=top>
    <TD width="15%"><FONT face="Times New Roman, Times, Serif" size=2>APPENDIX
      C</FONT></TD>
    <TD width="5%"><FONT face="Times New Roman, Times, Serif"
size=2></FONT></TD>
    <TD width="70%"><FONT face="Times New Roman, Times, Serif"
    size=2></FONT></TD>
    <TD width="10%"><FONT face="Times New Roman, Times, Serif"
      size=2>C-1</FONT></TD></TR></TABLE><!-- MARKER PAGE="sheet: 8; page: 8" -->
<HR color=gray noShade SIZE=5>
<!-- MARKER FORMAT-SHEET="Head Minor Center" FSL="Default" --><A name=A007></A>
<P align=center><FONT face="Times New Roman, Times, Serif" size=2>35 </FONT></P><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A008></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>SECTION 1
</FONT></H1><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A009></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>DEFINITIONS
</FONT></H1><!-- MARKER FORMAT-SHEET="Para Flush" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.1......&#147;<U>Accrued
Benefit</U>&#148; means an annual pension expressed in the form of a single life
annuity which shall be (a) in the case of a Participant who has not reached
Normal Retirement Age, the portion of the benefit to which he would be entitled
at Normal Retirement Date determined pursuant to Plan Section 5, based on the
years of Credited Service (or Benefit Service) completed by the Participant at
the date of determination, (b) in the case of a Participant who has reached
Normal Retirement Age, the Participant&#146;s benefit determined pursuant to Plan
Section 5.2 and (c)&nbsp;in the case of a Participant who has reached his
Deferred Retirement Date, the benefit determined pursuant to Plan
Section&nbsp;5.3. Notwithstanding anything to the contrary contained in this
Plan, no further benefit shall be accrued under this Plan on or after December
31, 1987. </FONT></P><!-- MARKER FORMAT-SHEET="Para Flush" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.2......&#147;<U>Actuarial
Equivalent</U>&#148; means, with respect to a given benefit, any other benefit
provided under the terms of the Plan which has the same present or equivalent
value on the date the given benefit payment commences.&nbsp; Except as otherwise
specified in this Section&nbsp;1.2, for the purpose of establishing whether a
benefit is the Actuarial Equivalent of another benefit, the present or
equivalent value of benefit payments shall be determined by the use of actuarial
equivalent factors adopted by the Plan Administrator, as set forth in
Appendix&nbsp;C of the Plan and </FONT></P><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      in the case of a benefit other than in the form of a lump sum cash
      payment, the interest rate established by the Plan Administrator, as set
      forth in Appendix&nbsp;C to the Plan, and
</FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      in the case of a benefit in the form of a lump sum cash payment,
      </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"></TD>
    <TD width="94%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      an interest rate equal to the applicable interest rate if the vested
      Accrued Benefit of a Participant (using such rate) is not in excess of
      $25,000, and </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"></TD>
    <TD width="94%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      an interest rate equal to 120% of the applicable interest rate if the
      vested Accrued Benefit of a Participant is greater than $25,000 (as
      determined under Paragraph (1) of this Subsection).&nbsp; In no event
      shall the present value of the Participant&#146;s pension as determined under
      this Paragraph&nbsp;(2) be less than $25,000.
</FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para Flush Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD width="5%"><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;
      </FONT></TD>
    <TD width="95%"><FONT face="Times New Roman, Times, Serif" size=2>For
      purposes of this Subsection, the term applicable interest rate shall mean
      the interest rate which would be used as of the first day of the Plan Year
      in which a distribution occurs by the PBGC for purposes of determining the
      present value of a lump sum payment on Plan termination.
  </FONT></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      In establishing the value of a lump sum payment, the benefit payable to a
      Participant commencing at his Normal Retirement Date shall be used, unless
      his termination of employment occurred after his Early Retirement Date in
      which case the benefit payable to the Participant at his Early Retirement
      Date shall be used. </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.3......<U>Actuary</U>
means an actuary, enrolled by the Joint Board for the Enrollment of Actuaries,
selected by the Primary Sponsor to provide actuarial services for the Plan.
</FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.4......<U>Affiliate</U>
means (a) any corporation which is a member of the same controlled group of
corporations (within the meaning of Code Section 414(b)) as is a Plan Sponsor,
(b) any other trade or business (whether or not incorporated) under common
control (within the meaning of Code Section 414(c)) with a Plan Sponsor, (c) any
other organization which is a member of an affiliated service group (within the
meaning of Code Section&nbsp;414(m)) with a Plan Sponsor, and (d) any other
entity required to be aggregated with a Plan Sponsor pursuant to regulations
under Code Section 414(o). </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.5......<U>Anniversary
Date</U> means the first day of each Plan Year. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.6......<U>Annual
Compensation</U> means the amount paid to an Employee by a Plan Sponsor (and
Affiliates for purposes of Appendix B hereto) during a calendar year as wages,
salaries and other amounts received for personal services actually rendered
(including, but not limited to, commissions paid salesmen, compensation for
services on the basis of percentage of profits, tips, bonuses and overtime), to
the extent not in excess of the Annual Compensation Limit. Income from sources
outside the United States otherwise excluded from gross income under Code
Section 911 shall be included in Annual Compensation.&nbsp; Annual Compensation
does not include contributions to this Plan or any other pension plan to which a
Plan Sponsor contributes directly or indirectly, deferred compensation, stock
options, and other amounts which receive special tax benefits.&nbsp;
Notwithstanding the above, Annual Compensation shall be determined as follows:
</FONT></P><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      for purposes of applying the Annual Compensation Limit, if any Employee is
      the spouse or a lineal descendant of an Employee who is a &#147;five percent
      owner&#148; (within the meaning of code Section&nbsp;414(q)(6) or a &#147;highly
      compensated employee&#148; (within the meaning of Code Section&nbsp;414(q)) in
      the group consisting of the ten &#147;highly compensated employees&#148; (within the
      meaning of Code Section&nbsp;414(q)) paid the greatest Annual Compensation
      (determined without regard to the Annual Compensation Limit) during the
      Plan Year, the Employee shall not be treated as a separate Employee;
      </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      for all purposes under the Plan except Appendix&nbsp;A hereto, Annual
      Compensation shall include any amount contributed by a Plan Sponsor on
      behalf of an Employee pursuant to a salary reduction agreement which is
      not includable in the gross income of the Employee under Code
      Sections&nbsp;125, 402(e)(3) and 402(h);
</FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      for purposes of Plan Section 5, no Annual Compensation paid after December
      31, 1987, shall be taken into account; and
</FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      notwithstanding any other provision of the Plan to the contrary, if Annual
      Compensation for any prior determination period is taken into account in
      determining a Participant&#146;s benefit accruing in a Plan Year commencing on
      or after January 1, 1994, the Annual Compensation for that prior
      determination period shall be subject to the Annual Compensation Limit in
      effect for that prior determination period. For this purpose, for
      determination periods beginning before the first day of the first Plan
      Year beginning on or after January 1, 1994, the Annual Compensation Limit
      shall be deemed to be $150,000. </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.7......<U>Annual
Compensation Limit</U> means, except as provided in Plan Section 1.6(d) above,
(a) $200,000 for the Plan Year beginning in 1989, which amount may be adjusted
in subsequent Plan Years through the Plan Year beginning in 1993, based on
changes in the cost of living as announced by the Secretary of the Treasury, and
(b) $150,000 for the Plan Year beginning in 1994, which amount may be adjusted
in subsequent Plan Years based on changes in the cost of living as announced by
the Secretary of the Treasury. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.8......<U>Beneficiary</U>,
means the person or trust that a Participant designated most recently in writing
to the Plan Administrator, provided that, if the Participant has failed to make
a designation, no person designated is alive, no trust has been established, or
no successor Beneficiary has been designated who is alive, the term
&#147;Beneficiary&#148; means (a) the Participant&#146;s spouse or (b) if no spouse is alive,
the Participant&#146;s surviving children or (c) if no children are alive, the
Participant&#146;s parent or parents, or (d) if no parent is alive, the legal
representative of the Participant&#146;s estate.&nbsp; The spouse of a married
Participant shall be his Beneficiary unless that spouse has consented in writing
to the designation by the Participant of some other person or trust, and the
spouse&#146;s consent acknowledges the effect of the election and is witnessed by a
notary public.&nbsp; A Participant may change his designation at any time.&nbsp;
However, a Participant may not change his designation without further consent of
his spouse under the terms of the preceding sentence unless the spouse&#146;s consent
permits designation of another person or trust without further spousal consent
and acknowledges that the spouse has the right to limit consent to a specific
beneficiary and a specific optional form of benefit and that the spouse
voluntarily relinquishes both of these rights.&nbsp; The spouse&#146;s consent shall
not be required if the Participant establishes to the satisfaction of the Plan
Administrator that the spouse cannot be located, if the Participant has a court
order indicating that he is legally separated or has been abandoned (within the
meaning of local law) unless a qualified domestic relations order (as defined in
Code Section 414(p)) provides otherwise, or if there are other circumstances as
the Secretary of the Treasury prescribes.&nbsp; If the spouse is legally
incompetent to give consent, consent by the spouse&#146;s legal guardian shall be
deemed to be consent by the spouse. For purpose of this Section 1.8, an
individual shall be the spouse of a Participant only if the individual was
married to the Participant during the one year period ending on the earlier of
the Participant&#146;s death or the date on which payment of benefits commences.
</FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.9......<U>Break in
Service</U> means the failure of an Employee, in connection with a termination
of employment other than by reason of death or attainment of a Retirement Date,
to complete more than 500 Hours of Service in any calendar year. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.10.....<U>Code</U>
means the Internal Revenue Code of 1986, as amended. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.11.....<U>Credited
Service</U> means (a) a year or a fractional part thereof, prior to July 1,
1985, for which a Participant received credit towards pension benefits in
accordance with the applicable provisions of the Plan in effect before July 1,
1985 and (b) each calendar year on or after July 1, 1985 during which an
Employee has completed no less than 1,000 Hours of Service. In the event an
Employee becomes a Participant or resumes active participation on other than
January&nbsp;1, following a period of authorized leave of absence not exceeding
24&nbsp;months or a Break in Service or in the event a Participant retires or
otherwise terminates employment on other than December 31, he shall receive
Credited Service for such calendar year regardless of whether he has completed
1,000 Hours of Service during such calendar year. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Notwithstanding anything
to the contrary contained in the Plan, no Credited Service shall be granted to a
Participant for any period of employment with a Plan Sponsor or Affiliate on or
after December&nbsp;31, 1987. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.12.....<U>Deferred
Retirement Date</U> means the first day of the month coinciding with or next
following the earlier of the date subsequent to the Participant&#146;s Normal
Retirement Age (a) on which a Participant actually retires or (b) on which his
employment ceases to be substantial.&nbsp; For this purpose, a Participant&#146;s
employment will be substantial if he performs forty or more Hours of Service
(except for Hours of Service credited as a result of back pay) in a calendar
month. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.13.....<U>Direct
Rollover</U> means a payment by the Plan to the Eligible Retirement Plan
specified by the Distributee. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.14.....<U>Disability</U>
means a physical or mental condition arising after the original date of
employment of the Participant which totally and permanently prevents the
Participant from engaging in any gainful occupation or employment with a Plan
Sponsor.&nbsp; The determination as to whether a Participant is totally and
permanently disabled shall be made (a)&nbsp;on medical evidence by a licensed
physician designated by the Plan Administrator, (b)&nbsp;on evidence that the
Participant is eligible for disability benefits under any long-term disability
plan sponsored by a Plan Sponsor, or (c) on evidence that the Participant is
eligible for disability benefits under the Social Security Act in effect at the
date of disability. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.15.....<U>Disability
Retirement Date</U> means the first day of the calendar month coinciding with
or next following the date the Participant attains age 65. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.16.....<U>Distributee</U>
means an Employee or former Employee. In addition, the Employee&#146;s or former
Employee&#146;s surviving spouse and the Employee&#146;s or former Employee&#146;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. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.17.....<U>Early
Retirement Age</U> means the date on which the Participant has attained age 55
and has completed five (5) years of Credited Service. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.18.....<U>Early
Retirement Date</U> means the first day of the calendar month coinciding with
or next following the date the Participant retires after reaching his Early
Retirement Age but prior to his Normal Retirement Date. </FONT></P><!-- MARKER FORMAT-SHEET="Head Sub 2 Left" FSL="Default" --><A
name=A010></A>
<P align=left><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.19.....<U>Effective Date</U>
means July&nbsp;1, 1989. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.20.....<U>Eligibility
Service</U> means the completion by an Employee of no less than 1,000 Hours of
Service in the twelve-consecutive-month period beginning on the date on which
the Employee first performs an Hour of Service upon his employment or
reemployment with a Plan Sponsor, or, in the event an Employee fails to complete
1,000 Hours of Service in that twelve-consecutive-month period, the completion
of no less than 1,000 Hours of Service in any calendar year thereafter,
including the calendar year which includes the first anniversary of the date the
Employee first performed an Hour of Service upon his employment or reemployment.
Notwithstanding anything contained herein to the contrary, Eligibility Service
shall not include: </FONT></P><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      in the case of a Participant who has a Break in Service, all years prior
      to the calendar year in which the Break in Service commences which would
      otherwise constitute Eligibility Service until the Employee completes one
      year of Eligibility Service subsequent to his date of reemployment; and
      </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      in the case of a Participant who does not have any vested rights under
      Plan Section 7, all service during calendar years which would otherwise
      constitute Eligibility Service before the calendar year in which the first
      of five consecutive Breaks in Service commences if the number of
      consecutive calendar years in which the Participant incurs a Break in
      Service equals or exceeds the greater of five or the prior aggregate
      number of the calendar years before the calendar year in which the Break
      in Service commenced. </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.21.....<U>Eligible
Employee</U> means any Employee of a Plan Sponsor other than an Employee
(a)&nbsp;who is covered by a collective bargaining agreement between a union and
a Plan Sponsor provided that retirement benefits were the subject of good faith
bargaining, unless the collective bargaining agreement provides that the
Employee shall be eligible to participate in the Plan, (b)&nbsp;a leased
employee within the meaning of Code Section 414(n)(2), or (c) any other
individual who is deemed to be an Employee of a Plan Sponsor pursuant to
regulations under Code Section 414(o). </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.22.....<U>Eligible
Retirement Plan</U> means 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&#146;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. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.23.....<U>Eligible
Rollover Distribution</U> means any distribution of all or any portion of the
Distributee&#146;s Accrued Benefit, 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&#146;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 401(a)(9); and the portion of
any distribution that is not includable in gross income (determined without
regard to the exclusion for net unrealized appreciation with respect to employer
securities). </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.24.....<U>Employee</U>
means (a)&nbsp;any person who is employed by a Plan Sponsor or an Affiliate for
purposes of the Federal Insurance Contributions Act, who is a leased employee
within the meaning of Code Section 414(n)(2) with respect to a Plan Sponsor, or
who is deemed to be an employee of a Plan Sponsor pursuant to regulations under
Code Section 414(o). </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.25.....<U>ERISA</U>
means the Employee Retirement Income Security Act of 1974, as amended.
</FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.26.....<U>Fiduciary</U>
means each Named Fiduciary and any other person who exercises or has any
discretionary authority or control regarding management or administration of the
Plan, any other person who renders investment advice for a fee or has any
authority or responsibility to do so with respect to any assets of the Plan or
any other person who exercises or has any authority or control respecting
management or disposition of assets of the Plan. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.27.....<U>Fund</U>
means the amount of the cash and other property held by the Trustee pursuant to
the Plan. </FONT></P><!-- MARKER FORMAT-SHEET="Head Sub 2 Left" FSL="Default" --><A
name=A011></A>
<P align=left><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.28.....Hour of
Service means: </FONT></P><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      Each hour for which an Employee is paid, or entitled to payment, for the
      performance of duties for a Plan Sponsor or any Affiliate during the
      applicable computation period, and such hours shall be credited to the
      computation period in which the duties are performed;
  </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      Each hour for which an Employee is paid, or entitled to payment, by a Plan
      Sponsor or any Affiliate on account of a period of time during which no
      duties are performed (irrespective of whether the employment relationship
      has terminated) due to vacation, holiday, illness, incapacity (including
      disability), layoff, jury duty, military duty or leave of absence, and
      such hours shall be credited in accordance with the provisions of Section
      2530.200b-2(b) and (c) of the U.S.&nbsp;Department of Labor Regulations or
      such other federal regulations as may from time to time be applicable.
      </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      Each hour for which back pay, irrespective of mitigation of damages, is
      either awarded or agreed to by a Plan Sponsor or any Affiliate, and such
      hours shall be credited to the computation period or periods to which the
      award or agreement for back pay pertains rather than to the computation
      period in which the award, agreement or payment is made; provided, that
      the crediting of Hours of Service for back pay awarded or agreed to with
      respect to periods described in Subsection (b) of this Section shall be
      subject to the limitations set forth in Subsection (d).&nbsp;
    </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      Solely for purposes of determining whether a Break in Service has
      occurred, each hour during any period that the Employee is absent from
      work (1) by reason of the pregnancy of the Employee, (2) by reason of the
      birth of a child of the Employee, (3) by reason of the placement of a
      child with the Employee in connection with the adoption of the child by
      the Employee, or (4) for purposes of caring for a child for a period
      immediately following its birth or placement.&nbsp; The hours described in
      this Subsection (d) shall be credited (A) only in the computation period
      in which the absence from work begins, if the Employee would be prevented
      from incurring a Break in Service in a year solely because of the credit,
      or (B), in any other case, in the next following computation period.&nbsp;
      In no event shall an Employee be credited with more than 501 Hours of
      Service during any single continuous period during which he performs no
      duties for the Plan Sponsor or an Affiliate.
</FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      In the case of Hours of Service to be credited to an Employee in
      connection with a period of no more than thirty-one days which extends
      beyond one computation period, all such Hours of Service may be credited
      to either the first or second computation period.
</FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(f)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      Hours of Service for hourly-paid Employees shall be determined from the
      records of hours worked or hours for which payment is made or owing.
      </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(g)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      Hours of Service for Employees other than hourly Employees shall be
      determined on the assumption that each Employee has completed one hundred
      ninety (190) Hours of Service during each month he would be required to be
      credited with at least one (1) Hour of Service during such month.
      </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(h)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      Without duplication of Hours of Service counted pursuant to Subsection (d)
      hereof and solely for purposes as required by the Family and Medical Leave
      Act of 1993 and the regulations thereunder (the &#147;Act&#148;), each hour (as
      determined pursuant to the Act) for which an Employee is granted leave
      under the Act (1) for the birth of a child, (2) for placement with the
      Employee of a child for adoption or foster care, (3) to care for the
      Employee&#146;s spouse, child or parent with a serious health condition or (4)
      for a serious health condition that makes the Employee unable to perform
      the functions of Employee&#146;s job. </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      For purposes of determining an Employee&#146;s eligibility to participate and
      vesting, Hours of Service shall include Hours of Service with a company
      heretofore or hereafter merged or consolidated or otherwise absorbed by a
      Plan Sponsor, or all or a substantial part of whose assets or business
      have been or shall be acquired by a Plan Sponsor (hereafter a &#147;Predecessor
      Company&#148;): </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"></TD>
    <TD width="94%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      if a Plan Sponsor continues to maintain a pension plan of such Predecessor
      Company; or </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"></TD>
    <TD width="94%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      if, and to the extent, such employment with the Predecessor Company is
      required to be treated as employment with a Plan Sponsor under regulations
      prescribed by the Secretary of the Treasury; or
</FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"></TD>
    <TD width="94%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      if, and to the extent, granted by the board of directors of a Plan Sponsor
      in its sole discretion effected on a non-discriminatory basis as to all
      persons similarly situated consistent with Code Section 401(a)(4) and the
      Treasury Regulations promulgated thereunder.
</FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(j)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      For purposes of determining a Participant&#146;s benefit, Hours of Service may
      also include Hours of Service with a Predecessor Company to the extent
      granted by the board of directors of the Primary Sponsor in its sole
      discretion, effected on a non-discriminatory basis as to all persons
      similarly situated consistent with Code Section 401(a)(4) and the Treasury
      Regulations promulgated thereunder. </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.29.....<U>Investment
Committee</U> means a committee which may be established to direct the Trustee
with respect to investments of the Fund. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.30.....<U>Investment
Manager</U> means a Fiduciary, other than the Trustee, the Plan Administrator
or a Plan Sponsor, which may be appointed by the Primary Sponsor: </FONT></P><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      who has the power to manage, acquire, or dispose of any assets of the Fund
      or a portion thereof; and </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      who (1)&nbsp;is registered as an investment adviser under the Investment
      Advisers Act of 1940; (2)&nbsp;is a bank as defined in that Act; or
      (3)&nbsp;is an insurance company qualified to perform services described
      in Subsection&nbsp;(a) of this Section under the laws of more than one
      state; and </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      who has acknowledged in writing that he is a Fiduciary with respect to the
      Plan. </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.31.....<U>"Named
Fiduciary"</U> means only the following:</FONT></P><!-- MARKER FORMAT-SHEET="Para (List) Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Plan Administrator; </FONT></P><!-- MARKER FORMAT-SHEET="Para (List) Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Trustee; </FONT></P><!-- MARKER FORMAT-SHEET="Para (List) Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The board of directors of the Primary Sponsor; </FONT></P><!-- MARKER FORMAT-SHEET="Para (List) Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Investment Committee; and </FONT></P><!-- MARKER FORMAT-SHEET="Para (List) Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Investment Manager. </FONT></P><!-- MARKER FORMAT-SHEET="Head Sub 2 Left" FSL="Default" --><A
name=A012></A>
<P align=left><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.32.....<U>Normal Fund Payment</U> means:
</FONT></P><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      In the case of a Participant who is not married on the date payments to
      the Participant are to commence under the terms of the Plan, a single life
      annuity, payable in monthly installments;
</FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      In the case of a Participant who is married on the date payments are to
      commence under the terms of the Plan, a joint and survivor annuity,
      payable in monthly installments, which is an immediate annuity for the
      life of the Participant with a survivor annuity for the life of his spouse
      which is fifty percent (50%) of the amount of the annuity payable during
      the joint lives of the Participant and his spouse and which is the
      Actuarial Equivalent of a single life annuity;
</FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      In the case of a Participant who dies while married before payments are to
      commence under the terms of the Plan, an immediate single life annuity,
      payable in monthly installments for the life of his spouse, which is fifty
      percent (50%) of the amount of the annuity which would have been payable
      during the joint lives of the Participant and his spouse and which is the
      Actuarial Equivalent of a single life annuity if:
</FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"></TD>
    <TD width="94%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      In the case of a Participant who dies on or after the date on which the
      Participant attains the earliest retirement age under the Plan, the
      Participant had retired with a Normal Fund Payment on the date of his
      death; or </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"></TD>
    <TD width="94%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      In the case of a Participant who dies before the date on which the
      Participant would have attained the earliest retirement age under the
      Plan, the Participant had: </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 3" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="9%"></TD>
    <TD width="91%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(A)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      Separated from service on his date of death (unless the Participant had
      earlier separated from service); </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 3" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="9%"></TD>
    <TD width="91%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(B)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      Survived to the earliest retirement age under the Plan;
  </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 3" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="9%"></TD>
    <TD width="91%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(C)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      Retired with a Normal Fund Payment at the earliest retirement age under
      the Plan; and </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 3" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="9%"></TD>
    <TD width="91%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(D)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      Died on the day after the date on which he would have attained the
      earliest retirement age under the Plan.
</FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      Notwithstanding anything contained in this Section, if the Actuarial
      Equivalent of the Participant&#146;s vested Accrued Benefit, expressed as a
      lump sum payment, is $3,500 or less, a lump sum payment.
  </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Any annuity may be
purchased from an insurance company designated by the Plan Administrator in
writing to the Trustee, and may be distributed to the Participant, his spouse or
his Beneficiary, as the case may be.&nbsp; The distribution shall be in full
satisfaction of the benefits to which the Participant, his spouse or his
Beneficiary is entitled under the Plan. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.33.....<U>Normal
Retirement Age</U> means the date on which the Participant has attained age 65
and has completed five (5) years of Credited Service, or in the case of an
Employee who becomes a Participant after age 60, the fifth anniversary of the
date on which he becomes a Participant. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.34.....<U>Normal
Retirement Date</U> means the first day of the month coinciding with or next
following the date on which a Participant attains Normal Retirement Age and
actually retires. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.35.....<U>Participant</U>
means any Employee or former Employee who has become a participant pursuant to
Plan Section 2 and who has not received a full distribution from the Plan of his
Accrued Benefit. </FONT></P><!-- MARKER FORMAT-SHEET="Head Sub 2 Left" FSL="Default" --><A
name=A013></A>
<P align=left><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.36.....&#147;PBGC&#148; means the Pension
Benefit Guaranty Corporation.</FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.37.....<U>Plan
Administrator</U> means the Primary Sponsor or any person designated by the
Primary Sponsor to serve in this capacity. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.38.....<U>Plan
Sponsor</U> means individually the Primary Sponsor and each Affiliate or other
entity which has adopted the Plan. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.39....."Plan Year"
means the period commencing July 1 and ending June 30 each Year. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.40....."Retirement
Date" means Normal Retirement Date, Early Retirement Date, Deferred Retirement
Date or Disability Retirement Date.</FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.41.....<U>Social
Security Maximum Taxable Wage Base</U> means the maximum taxable wage base
under Code Section 3121(a)(1) as of the Participant&#146;s termination of employment
expressed as an annual amount. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.42.....<U>Social
Security Retirement Age</U> means the age used as the retirement age for the
Participant 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 the Social Security Act were 62.
</FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.43.....<U>Trust</U>
means the trust established under an agreement between the Primary Sponsor and
the Trustee to hold the Fund. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.44....."Trustee" means
the trustee under the Trust. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.45.....<U>Vesting
Service</U> means each calendar year during which an Employee has completed no
less than 1,000 Hours of Service.&nbsp; Notwithstanding anything contained
herein to the contrary, Vesting Service shall not include service in years prior
to the calendar year in which the Employee attained age&nbsp;18. </FONT></P><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A014></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>SECTION 2
</FONT></H1><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A015></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>ELIGIBILITY
</FONT></H1><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.1......Each former
Participant who is vested in all or a portion of his Accrued Benefit and who is
reemployed by a Plan Sponsor shall become a Participant as of the date of his
reemployment. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.2......Each other
Eligible Employee shall become a Participant as of the January 1 or the July 1
following the later of (a) the date on which the Employee completes his
Eligibility Service or (b) attains age 21. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.3......Notwithstanding
the foregoing Sections 2.1 and 2.2, an Eligible Employee who is not a
Participant in the Plan on December&nbsp;31, 1987 shall not become a Participant
thereafter. </FONT></P><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A016></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>SECTION 3
</FONT></H1><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A017></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>FUNDING
</FONT></H1><!-- MARKER FORMAT-SHEET="Para Flush Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD width="5%"><FONT face="Times New Roman, Times, Serif"
size=2></FONT></TD>
    <TD width="95%"><FONT face="Times New Roman, Times, Serif" size=2>3.1 (a)
      Each Plan Sponsor shall contribute to the Fund such amounts as are
      determined by the Actuary to be necessary to fund the benefits provided
      under the Plan.&nbsp; For this purpose, the Plan Administrator shall
      establish a funding standard account for the Plan, which shall be
      maintained by the Actuary, who will be responsible for seeing that such
      account meets the funding requirements described in ERISA Section 302 and
      Section 412 of the Code. </FONT></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      All forfeitures arising under the Plan shall be used to reduce the cost of
      the Plan and shall not be used to increase any benefits payable under the
      Plan. </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.2......No
contributions by Participants shall be required or permitted under the Plan.
</FONT></P><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A018></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>SECTION 4
</FONT></H1><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A019></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>DEATH
BENEFITS </FONT></H1><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.1......Upon the death
of a Participant who is receiving payment in the form of a Normal Fund Payment
under Plan Section&nbsp;1.32(b), or who is receiving an alternate form of
payment under Plan Section 6.2(b), the Beneficiary or joint annuitant shall
receive any benefit which is then payable to the Beneficiary or joint annuitant.
</FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.2......If the
Participant dies while married after becoming vested pursuant to Plan Section
7.2 but before the commencement of payments under the Plan, the Participant&#146;s
surviving spouse shall receive as a death benefit a Normal Fund Payment
described under Plan Section&nbsp;1.32(c). </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.3......Any benefit
payable under this Section 4 shall be paid in accordance with the provisions of
Plan Section&nbsp;6 or Section&nbsp;7, whichever is applicable, after receipt by
the Trustee from the Plan Administrator of due notice of the death of the
Participant. </FONT></P><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A020></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>SECTION 5
</FONT></H1><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A021></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>RETIREMENT
DATES AND RETIREMENT BENEFITS </FONT></H1><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.1......Early<U>
Retirement Date</U>.&nbsp; Each Participant who reaches his Early Retirement Age
while an Employee shall be entitled to retire as of that date.&nbsp; A pension
shall be payable to the Participant as of his Early Retirement Date which shall
be determined in a similar manner as the pension payable pursuant to Plan
Section&nbsp;5.2 is determined, but based on his years of Credited Service (and
Benefit Service) as of his Early Retirement Date. Such pension shall commence on
either (a) his Early Retirement Date or on the first day of any month
thereafter, as selected by the Participant, in which event such pension shall be
reduced by the applicable factors pursuant to Plan Section 1.2 for each year by
which the commencement of such pension precedes the Participant&#146;s Normal
Retirement Date; or (b) his Normal Retirement Date.&nbsp; The pension shall be
payable pursuant to Plan Section&nbsp;6. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.2......<U>Normal
Retirement</U>.&nbsp; Each Participant who reaches his Normal Retirement Age
while an Employee shall be entitled to retire as of that date.&nbsp; A pension
shall be payable to a Participant as of his Normal Retirement Date which shall
be the sum of his Future Service Retirement Income as determined pursuant to
Subsection (a) of this Section and his Past Service Retirement Income as
determined pursuant to Subsection (b) of this Section.&nbsp; The pension shall
be payable pursuant to Plan Section 6. </FONT></P><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      Subject to the provisions of Plan Section&nbsp;1.1, for each year of
      Credited Service commencing on or after January 1, 1986 and prior to his
      Normal Retirement Date, a Participant&#146;s Future Service Retirement Income
      shall be an annual amount equal to the sum of (1)&nbsp;.25% of the
      Participant&#146;s Annual Compensation not in excess of the Social Security
      Maximum Taxable Wage Base and (2)&nbsp;1.25% of the Participant&#146;s Annual
      Compensation in excess of the Social Security Maximum Taxable Wage
      Base.&nbsp; In no event will the pension payable hereunder be less than
      thirty-six dollars ($36.00) multiplied by the Participant&#146;s years of
      Credited Service commencing on or after January&nbsp;1, 1986.
    </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      The annual Past Service Retirement Income of a Participant as of January
      1, 1986 shall be equal to the greatest of the following:
  </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"></TD>
    <TD width="94%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      the sum of (A)&nbsp;.25% of the Participant&#146;s High Five-Year Average
      Compensation which is not in excess of $14,400 and (B)&nbsp;1.25% of the
      High Five-Year Average Compensation in excess of $14,400, both multiplied
      by the Participant&#146;s years of Benefit Service (as defined below) as of
      January 1, 1986. </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"></TD>
    <TD width="94%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      Thirty-six dollars ($36.00) multiplied by the Participant&#146;s years of
      Benefit Service as of January 1, 1986. </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"></TD>
    <TD width="94%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      The retirement income the Participant had accrued as of January 1, 1986
      under the provisions of the Plan in effect as of that date.
  </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For purposes of this
Section 5.2(b), a Participant&#146;s High Five-Year Average Compensation shall mean
the annual average of a Participant&#146;s total compensation (including Annual
Compensation, overtime, and bonuses but excluding non-recurring components of
compensation identified by the board of directors of the Primary Sponsor) for
the five consecutive calendar years beginning in 1976 during which the
Participant participated in the Plan which produces the highest average, or if
the Participant has less than five years of Plan participation as of January 1,
1986, any lesser number of consecutive calendar years in which the Participant
participated in the Plan. &#147;Benefit Service&#148; shall mean completed calendar years
of service and calendar months of service until January 1, 1986. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.3......<U>Deferred
Retirement</U>.&nbsp; A Participant may remain an Employee after his Normal
Retirement Age.&nbsp; The pension payable to a Participant who retires as of his
Deferred Retirement Date shall be determined in a similar manner as the pension
payable pursuant to Section&nbsp;5.2 of the Plan is determined but based on his
years of Credited Service (and Benefit Service) as of his Deferred Retirement
Date. The pension shall commence as of his Deferred Retirement Date, and shall
be payable in accordance with Plan Section&nbsp;6. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.4......<U>Disability
Retirement</U>.&nbsp; If a Participant shall become subject to a Disability
while in the employ of a Plan Sponsor, the Participant shall be entitled to
receive a pension commencing as of his Disability Retirement Date.&nbsp; The
pension payable under this Section 5.4 shall be determined in a similar manner
as the pension paid pursuant to Section&nbsp;5.2 is determined. &nbsp;However,
during the period the Participant receives a Social Security disability benefit,
the Participant shall accrue an additional pension pursuant to Section 5.2(b)
based on the assumptions that (1) the rate of his total compensation within the
meaning of Plan Section 5.2(b) during the period of Disability is the same as
was in effect on the date his Disability commenced, and (2) the Participant
completed 190 Hours of Service during each month of Disability.&nbsp; Such
pension shall be payable pursuant to Plan Section 6.&nbsp; If prior to his
Normal Retirement Date a Participant ceases to be subject to a Disability at any
time after his Early Retirement Date and does not resume active employment with
a Plan Sponsor, he shall be entitled to receive a pension commencing on the
first day of the month following the date on which he ceases to be subject to a
Disability. The amount payable shall be determined in a similar manner as the
pension paid pursuant to Plan Section 5.1 is determined, but based on the
pension he had accrued on the date he ceased to be subject to a Disability. If a
Participant ceases to be subject to a Disability before his Early Retirement
Date, but after he has completed at least five (5) years of Vesting Service, he
shall be entitled to receive a pension determined in a similar manner as the
pension paid pursuant to Plan Section 7 is determined, but based on the pension
he has accrued as of the date he ceased to be subject to a Disability.
</FONT></P><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A022></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>SECTION 6
</FONT></H1><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A023></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>PAYMENT OF
BENEFITS ON RETIREMENT </FONT></H1><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.1......The Accrued
Benefit of a Participant who has attained his Retirement Date or has attained
Normal Retirement Age shall become fully vested.&nbsp; As of a Participant&#146;s
Retirement Date, he shall be entitled to his Accrued Benefit which shall be paid
in accordance with this Plan Section 6.&nbsp; Payments to a Participant shall
commence no later than sixty (60) days after the end of the&nbsp;Plan Year in
which the Participant&#146;s Normal Retirement Date or&nbsp;Deferred Retirement Date
occurs; provided, however, if the amount of the payment required to commence on
a given date cannot be ascertained by that date, payment shall commence
retroactively to that date and shall commence no later than sixty (60) days
after the earliest date on which the amount of the payment can be ascertained
under the Plan. A Participant who attains Normal Retirement Age but who has not
terminated employment may request that payment of his Accrued Benefit commence
as of the first day of any month following the date the Participant attains his
Normal Retirement Age. </FONT></P><!-- MARKER FORMAT-SHEET="Para Flush Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD width="5%"><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;
      </FONT></TD>
    <TD width="95%"><FONT face="Times New Roman, Times, Serif" size=2>6.2 (a)
      Any pension payable pursuant to the Plan shall be in the form of a Normal
      Fund Payment unless the Actuarial Equivalent of the Participant&#146;s vested
      Accrued Benefit, expressed as a lump sum payment, exceeds $3,500 at the
      time he or his Beneficiary is entitled to the commencement of payments and
      he elects, during the applicable election period, not to receive the
      Normal Fund Payment by execution and delivery to the Plan Administrator of
      a form provided for that purpose by the Plan Administrator.&nbsp; For
      purposes of this Section, the term &#147;applicable election period&#148; shall
      mean, with respect to a Normal Fund Payment described in Subsection (a) or
      (b) of Plan Section&nbsp;1.32, the 90-day period ending on the first date
      on which the Participant is entitled to payment, and with respect to a
      Normal Fund Payment described in Subsection (c) of Plan Section&nbsp;1.32,
      the period which begins on the first day of the Plan Year during which an
      Eligible Employee becomes a Participant and which ends on the
      Participant&#146;s death.&nbsp; In the case of a married Participant, no
      election shall be effective unless spousal consent is obtained in
      accordance with the provisions of Plan Section&nbsp;1.8.
  </FONT></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD width="5%"><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;
      </FONT></TD>
    <TD width="95%"><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If an election is
      made, the Participant&#146;s Accrued Benefit shall be paid in the form set
      forth in Subsection&nbsp;(b) of this Section chosen by the Participant by
      written instrument delivered to the Plan Administrator prior to the date
      payments are otherwise to commence.&nbsp; Any waiver of a Normal Fund
      Payment under this Subsection (a), made prior to the first day of the Plan
      Year in which the Participant attains age 35 shall become invalid as of
      the first day of the Plan Year in which the Participant attains age 35,
      and provisions of this Subsection&nbsp;(a) shall apply unless a new waiver
      is obtained. </FONT></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The
alternate forms of payment are: </FONT></P><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"></TD>
    <TD width="94%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      In the case of a Participant who retires as of his Early Retirement Date,
      a life annuity providing for monthly payments for the life of the
      Participant which shall be payable in a greater amount or in full during
      the period before he becomes eligible for his old age Social Security
      benefits and, if applicable, a reduced amount after he becomes eligible
      for old age Social Security benefits. The adjusted pension to which the
      Participant is entitled under the Plan and under Social Security shall be
      as uniform as possible before and after the Participant becomes eligible
      for old age Social Security benefits; </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"></TD>
    <TD width="94%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      A 100/50 percent joint and survivor annuity, providing for monthly
      payments, the value of which shall be the Actuarial Equivalent of the
      Participant&#146;s Accrued Benefit as of the date on which he is entitled to
      commencement of payment. This is an actuarially reduced pension payable to
      and during the lifetime of the Participant with the provision that, after
      his death, a pension equal to fifty percent (50%) of his reduced pension
      shall be payable to and during the lifetime of the joint annuitant
      selected by the Participant; </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"></TD>
    <TD width="94%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      A 100/75 percent joint and survivor annuity providing for monthly
      payments, the value of which shall be the Actuarial Equivalent of the
      Participant&#146;s Accrued Benefit as of the date on which he is entitled to
      the commencement of payment.&nbsp; This is an actuarially reduced pension
      payable to and during the lifetime of the Participant with the provision
      that, after his death, a pension equal to seventy-five percent (75%) of
      his reduced pension shall be payable to and during the lifetime of the
      joint annuitant selected by the Participant;
</FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"></TD>
    <TD width="94%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(4)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      A 100/100 percent joint and survivor annuity providing for monthly
      payments, the value of which shall be the Actuarial Equivalent of the
      Participant&#146;s Accrued Benefit on the date on which he is entitled to
      commencement of payment.&nbsp; This is an actuarially reduced pension
      payable to and during the lifetime of the Participant with the provision
      that after his death a pension at the rate of one hundred percent (100%)
      of his reduced pension shall be payable to and during the lifetime of the
      joint annuitant selected by the Participant; and
</FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"></TD>
    <TD width="94%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(5)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      A life annuity providing for monthly payments for the life of the
      Participant with a guaranteed term certain of ten (10) or twenty (20)
      years as specified by the Participant the value of which shall be the
      Actuarial Equivalent of the Participant&#146;s Accrued Benefit as of the date
      on which he is entitled to commencement of payment.
  </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD width="5%"><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;
      </FONT></TD>
    <TD width="95%"><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If a Participant
      dies before expiration of the guaranteed period certain, payment shall be
      continued to a Beneficiary who may elect to receive a single lump sum
      payment. If the Beneficiary should die after having received at least one
      payment, any further payments shall be made to any alternate Beneficiary
      designated by the Participant, or in the absence of a surviving alternate
      Beneficiary, to the estate of the last surviving Beneficiary, in a single
      lump sum. </FONT></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      The election of an alternate form of payment under Subsection (b) (2), (3)
      or (4) shall be invalid if the Participant or his joint annuitant dies
      before the date on which the monthly payments are to commence. The
      election of the alternate form of payment under Subsection (b)(5) shall be
      invalid if the Participant dies before the date on which the monthly
      payments are to commence. </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      The Plan Administrator shall furnish to the Participant a written
      explanation of: </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"></TD>
    <TD width="94%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      the terms and conditions of the Normal Fund Payment, including a general
      description of the conditions and eligibility and other material features
      of the alternate forms of payment under the Plan,
</FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"></TD>
    <TD width="94%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      the Participant&#146;s right to make, and the effect of, an election not to
      receive the Normal Fund Payment, including a general description of the
      conditions of eligibility and other material features of the alternate
      forms of payment under the Plan, </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"></TD>
    <TD width="94%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      the rights of the Participant&#146;s spouse as described in Subsection (a) of
      this Section, and </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"></TD>
    <TD width="94%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(4)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      the right to make, and the effect of, a revocation of an election pursuant
      to this Section. </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      In the case of a Normal Fund Payment described in Subsections (a) or (b)
      of Plan Section&nbsp;1.32, the written explanation shall be provided to
      the Participant within 90 days prior to the first date on which he is
      entitled to payment.&nbsp; In the case of a Normal Fund Payment described
      in Subsection&nbsp;(c) Plan Section 1.32, the written explanation shall be
      provided to the Participant in whichever of the following periods ends
      last: </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"></TD>
    <TD width="94%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      the period beginning on the first day of the Plan Year in which the
      Participant attains age 32 and ending on the last day of the Plan Year
      preceding the Plan Year in which the Participant attains age 35;
      </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"></TD>
    <TD width="94%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      the period beginning one year before and ending one year after the
      Employee first becomes a Participant; or
</FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"></TD>
    <TD width="94%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      the period beginning one year before and ending one year after the
      provisions of this Subsection become applicable to the Participant.
      </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD width="5%"><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;
      </FONT></TD>
    <TD width="95%"><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In the case of a
      Participant who separates from service before attaining age&nbsp;35, the
      written explanation shall be provided in the period beginning one year
      before and ending one year after separation from service occurs.
  </FONT></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(f)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      The Participant may revoke any election not to receive payment in the form
      of a Normal Fund Payment at any time prior to commencement of payments,
      and may make a new election at any time prior to the commencement of
      payments. </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.3......Notwithstanding
anything to the contrary contained in the Plan, </FONT></P><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      the payments to be made to a Participant shall satisfy the incidental
      death benefit requirements under Code Section 401(a)(9)(G) and the
      regulations thereunder; and </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      if the Actuarial Equivalent of a Participant&#146;s vested Accrued Benefit,
      expressed as a lump sum payment, exceeds $3,500, it shall not be
      immediately distributed without the written consent of the Participant
      and, if the Participant is married, his spouse (or if the Participant is
      deceased, his surviving spouse). </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.4......Payments under
the Normal Fund Payment shall be determined according to the amount of the
Accrued Benefit of the Participant on the date on which the Participant is
entitled to commencement of payments. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.5......The benefits
payable to a Participant or his Beneficiary shall be actuarially adjusted to
reflect any benefits which such Participant received by reason of any previous
participation in the Plan. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.6......Notwithstanding
any other provisions of the Plan,</FONT></P><!-- MARKER FORMAT-SHEET="Para (List) Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Prior to the death of a Participant, all retirement payments hereunder
shall&nbsp;  </FONT></P><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"></TD>
    <TD width="94%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      be distributed to the Participant not later than the required beginning
      date (as defined below) or, </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"></TD>
    <TD width="94%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      be distributed, commencing not later than the required beginning date (as
      defined below)  </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 3" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="9%"></TD>
    <TD width="91%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(A)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      in accordance with regulations prescribed by the Secretary of the
      Treasury, over the life of the Participant or over the lives of the
      Participant and his designated individual Beneficiary, if any, or
      </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 3" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="9%"></TD>
    <TD width="91%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(B)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      in accordance with regulations prescribed by the Secretary of the
      Treasury, over a period not extending beyond the life expectancy of the
      Participant or the joint life and last survivor expectancy of the
      Participant and his designated individual Beneficiary, if any.
    </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Head Sub 2 Left" FSL="Default" --><A
name=A024></A>
<P align=left><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;.........(b)......(1) If
</FONT></P><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 3" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="9%"></TD>
    <TD width="91%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(A)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      the distribution of a Participant&#146;s retirement payments have begun in
      accordance with Subsection (a)(2) of this Section, and
  </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 3" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="9%"></TD>
    <TD width="91%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(B)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      the Participant dies before his entire vested Accrued Benefit has been
      distributed to him, then the remaining portion of his vested Accrued
      Benefit shall be distributed at least as rapidly as under the method of
      distribution being used under Subsection (a)(2) of this Section as of the
      date of his death. </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"></TD>
    <TD width="94%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      If a Participant dies before the commencement of retirement payments
      hereunder, the entire interest of the Participant shall be distributed
      within five (5) years after his death. </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Head Sub 2 Left" FSL="Default" -->
<P align=left><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;.........(3)&nbsp;&nbsp;If
</FONT></P><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 3" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="9%"></TD>
    <TD width="91%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(A)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      any portion of a Participant&#146;s benefit is payable to or for the benefit of
      the Participant&#146;s designated individual Beneficiary, if any,
  </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 3" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="9%"></TD>
    <TD width="91%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(B)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      that portion is to be distributed, in accordance with regulations
      prescribed by the Secretary of the Treasury, over the life of the
      Beneficiary or over a period not extending beyond the life expectancy of
      the Beneficiary, and </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 3" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="9%"></TD>
    <TD width="91%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(C)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      the distributions begin not later than one (1) year after the date of the
      Participant&#146;s death or any later date as the Secretary of the Treasury may
      by regulations prescribe, then, for purposes of Paragraph (2) of this
      Subsection (b), the portion referred to in Subparagraph (A) of this
      Paragraph (3) shall be treated as distributed on the date on which the
      distributions to the designated individual Beneficiary begin.
    </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"></TD>
    <TD width="94%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(4)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      If the designated individual Beneficiary referred to in Paragraph (3)(A)
      of this Subsection (b) is the surviving spouse of the Participant, then
      </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 3" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="9%"></TD>
    <TD width="91%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(A)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      the date on which the distributions are required to begin under Paragraph
      (3)(C) of this Subsection (b) shall not be earlier than the date on which
      the Participant would have attained age 70-1/2, and
  </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 3" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="9%"></TD>
    <TD width="91%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(B)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      if the surviving spouse dies before the distributions to the spouse begin,
      this Subsection (b) shall be applied as if the surviving spouse were the
      Participant. </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      For purposes of this Section, the term required beginning date means April
      1 of the calendar year following the calendar year in which the
      Participant attains age 70-1/2.&nbsp; Notwithstanding the foregoing, in
      the case of a Participant who has attained age 70-1/2 before January 1,
      1988, other than a Participant who is described in Section 1(b)(3) of
      Appendix B, the term required beginning date means the calendar year in
      which the Participant retires or otherwise terminates employment with a
      Plan Sponsor. </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para Flush Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD width="5%"><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;
      </FONT></TD>
    <TD width="95%"><FONT face="Times New Roman, Times, Serif" size=2>6.7 (a)
      For purposes of Sections 6 and 7, if a Participant is reemployed by a Plan
      Sponsor after the payment of his pension has commenced or if the
      Participant continues to be employed by a Plan Sponsor after his Normal
      Retirement Date, the payment of that portion of his pension attributable
      to contributions by Plan Sponsors shall be suspended for each month during
      which he performs substantial service for a Plan Sponsor.&nbsp; For
      purposes of this Section, a Participant will be deemed to perform
      substantial service for a month if he receives payment for services
      performed for any Plan Sponsor on eight (8) or more days during the month,
      including payments which were made for reasons other than the performance
      of duties. </FONT></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      The payment of a pension which has been suspended shall resume no later
      than the first day of the third calendar month after the month in which
      the Participant ceases to perform substantial service for a Plan
      Sponsor.&nbsp; Upon resumption, the initial payment shall include the
      amount of the payment owed for the calendar month of resumption and any
      amounts which were withheld during the period between the cessation of the
      performance of substantial service by the Participant and the resumption
      of payment, reduced by any offsets described in Subsection&nbsp;(c) of
      this Section.&nbsp; Although resumed benefits generally shall not be
      actuarially adjusted to reflect the suspended benefits, a Participant
      shall receive a pension upon resumption which shall be no less than the
      Actuarial Equivalent of the benefits, if any, payable under Section&nbsp;2
      of Appendix&nbsp;B to the Plan. </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      Upon resuming payment of a pension under Subsection&nbsp;(b) of this
      Section, there shall be deducted or offset from the payments an amount
      equal to any payments made by the Plan to the Participant for any months
      during which the Participant performed substantial service for a Plan
      Sponsor, provided that the amount of the deduction or offset shall not
      exceed in any one month 25% of that month&#146;s retirement benefit payment
      which would have been due and owing to the Participant, except that the
      initial payment made upon the resumption of benefit payments shall be
      subject to deduction or offset without limitation.
  </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      The payment of a pension shall not be suspended as provided in
      Subsection&nbsp;(a) of this Section unless the Plan Administrator notifies
      the Participant of the suspension by personal delivery or first class mail
      during the first calendar month in which payments are to be
      suspended.&nbsp; The notification shall contain a description of the
      specific reasons why payments is being suspended, a general description of
      the provisions of the Plan relating to the suspension of benefits and a
      copy of those provisions, a statement to the effect that applicable
      Department of Labor regulations may be found in Section 2530.203-3 of the
      Code of Federal Regulations and a statement that the Participant may
      employ the claims procedures described in Plan Section&nbsp;9 in order to
      obtain a review by the Plan Administrator of its decision to suspend
      payment.&nbsp; If a reduction or offset is to be made to a Participant&#146;s
      pension under Subsection (c) of this Section, the notification shall also
      describe the periods of employment with respect to which payments were
      previously made from the Plan and during which the Participant performed
      substantial service for a Plan Sponsor, the amount of pension subject to
      reduction or offset and the manner in which the Plan intends to reduce or
      offset the retirement benefit. </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      A Participant who is receiving a pension must notify the Plan
      Administrator of any employment, and in connection therewith the Plan
      Administrator shall be entitled to request from the Participant any
      reasonable information which the Plan Administrator deems necessary to
      verify whether or not the Participant is employed.&nbsp; The Plan
      Administrator may, at any times and at any frequency as it deems
      reasonable, require any Participant who is receiving a pension, as a
      condition to receiving any future pension payments, to certify to the Plan
      Administrator in writing that he is unemployed or to provide information
      sufficient to establish that he is not performing substantial service for
      any Plan Sponsor.&nbsp; If the Plan Administrator becomes aware that a
      Participant who is receiving a pension from the Plan is employed and is
      performing substantial service in a month for a Plan Sponsor and has not
      notified the Plan Sponsor of that employment, the Plan Administrator shall
      be entitled, unless it is unreasonable under the circumstances to do so,
      to assume that the Participant has performed substantial service for that
      month. </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(f)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      A Participant who is receiving a pension shall be entitled to request the
      Plan Administrator to determine whether any specific contemplated
      employment for a Plan Sponsor by the Participant will constitute
      substantial service.&nbsp; Any request shall be treated as a claim for
      benefits under Plan Section 9, and accordingly the Participant shall be
      required to follow the claims procedure described in Plan Section 9 in
      presenting a request. </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(g)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      In order to be entitled to the resumption of payment of a pension, the
      Participant must notify the Plan Administrator in writing that he has
      ceased to perform substantial service.&nbsp; The notification by the Plan
      Administrator which is described in Subsection&nbsp;(d) of this Section
      shall describe the procedure which the Participant must follow in
      notifying the Plan Administrator that he has ceased to perform substantial
      service for a Plan Sponsor and shall include the forms which the
      Participant must file with the Plan Administrator in connection therewith.
      </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(h)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      If a Participant, the payment of whose pension has been suspended, resumes
      employment with a Plan Sponsor, his pension shall be recomputed upon his
      subsequent retirement to reflect payments previously paid to him.
      </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      The provisions of this Section&nbsp;6.7 shall be given no effect until
      implemented by written action of the Plan Administrator and, in that
      event, shall be applied prospectively only.
</FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.8......Notwithstanding
anything contained to the contrary in this Section&nbsp;6, the annual payments
to a Participant who is among the 25&nbsp;active or former Highly Compensated
Employees (within the meaning of Code Section&nbsp;414(q)) who receive during
their most recent year of employment with a Plan Sponsor or any prior year the
greatest Annual Compensation (determined without regard to the Annual
Compensation Limit) shall not exceed an amount equal to the payments that would
be made on behalf of the Participant under a single life annuity that is the
Actuarial Equivalent of the sum of the Participant&#146;s Accrued Benefit and the
Participant&#146;s other benefits. The restrictions of this Section&nbsp;6.8 will not
apply, however, if: </FONT></P><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      after payment to a Participant described in this Section of all benefits
      payable to that Participant under the Plan, the value of the assets of the
      Fund equals or exceeds 110% of the value of the Plan&#146;s current
      liabilities, as defined in Code Section&nbsp;412(1)(7);
  </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      the value of the benefits described in Subsection (c) of this Section for
      a Participant described in this Section&nbsp;6.8 is less than one percent
      (1%) of the value of the Plan&#146;s current liabilities before such
      distribution, as defined in Code Section&nbsp;412(l)(7); or
  </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      the value of all benefits under the Plan payable to a Participant
      described in this Section does not exceed the amount described in Code
      Section 411(a)(11)(A). </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For purposes of this
Section, the term &#147;other benefits&#148; includes loans in excess of the amounts set
forth in Code Section&nbsp;72(p)(2)(A), any periodic income, any withdrawal
values payable to a living Participant, and any death benefits not provided for
by insurance on the Participant&#146;s life which is payable from the Plan. In the
event of a termination of the Plan in accordance with Plan Section 13, the
benefits payable to any active or former Highly Compensated Employee shall be
limited to a benefit that is nondiscriminatory under Code Section 401(a)(4).
</FONT></P><!-- MARKER FORMAT-SHEET="Para Flush" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif" size=2>The provisions of this
Section&nbsp;6.8 become effective January&nbsp;1, 1991. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.9......Effective
January&nbsp;1, 1993, notwithstanding any provisions of the Plan to the contrary
that would otherwise limit a Distributee&#146;s election under this Section 6, a
Distributee may elect, at the time and in the manner prescribed by the Plan
Administrator, to have any portion of a distribution pursuant to this Section
which is an Eligible Rollover Distribution paid directly to an Eligible
Retirement Plan specified by the Distributee in a Direct Rollover so long as all
Eligible Rollover Distributions to a Distributee for a calendar year total or
are expected to total at least $200 and, in the case of a Distributee who elects
to directly receive a portion of an Eligible Rollover Distribution and directly
roll the balance over to an Eligible Retirement Plan, the portion that is to be
directly rolled over totals at least $500. If the Eligible Rollover Distribution
is one to which Code Sections 401(a)(11) and 417 do not apply, such Eligible
Rollover Distribution may commence less than 30 days after the notice required
under Treasury Regulations Section&nbsp;1.411(a)-11(c) is given, provided that:
</FONT></P><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      the Plan Administrator clearly informs the Distributee that the
      Distributee has a right to a period of at least 30 days after receiving
      the notice to consider the decision of whether or not to elect a
      distribution (and, if applicable, a particular distribution option), and
      </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      the Distributee, after receiving the notice, affirmatively elects a
      distribution. </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A025></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>SECTION 7
</FONT></H1><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A026></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>PAYMENT OF
BENEFITS ON TERMINATION OF EMPLOYMENT OR DEATH </FONT></H1><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.1......Transfer of a
Participant from one Plan Sponsor to another Plan Sponsor or to an Affiliate
shall not be deemed for any purpose under the Plan to be a termination of
employment by the Participant. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.2......If a Participant
ceases to be an Employee for any reason other than the attainment of Retirement
Date, he, or his surviving spouse, shall be entitled to receive that portion of
his Accrued Benefit in which he is vested as of his termination of employment
according to the following vesting schedule: </FONT></P>
<TABLE cellSpacing=0 cellPadding=0 width=600 border=0>

  <TR vAlign=top>
    <TD width="10%"><FONT face="Times New Roman, Times, Serif"
    size=2></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2><U>Full
      Years of Vesting Service</U> </FONT></TD>
    <TD width="10%"><FONT face="Times New Roman, Times, Serif"
    size=2></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"
      size=2><U>Percentage Vested</U> </FONT></TD></TR>
  <TR vAlign=top>
    <TD width="10%"><FONT face="Times New Roman, Times, Serif"
    size=2></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>Less
      than five</FONT></TD>
    <TD width="10%"><FONT face="Times New Roman, Times, Serif"
    size=2></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"
      size=2>0%</FONT></TD></TR>
  <TR vAlign=top>
    <TD width="10%"><FONT face="Times New Roman, Times, Serif"
    size=2></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>Five or
      more</FONT></TD>
    <TD width="10%"><FONT face="Times New Roman, Times, Serif"
    size=2></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"
      size=2>100%</FONT></TD></TR></TABLE><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The pension payable to a
Participant, or his surviving spouse, shall be determined in a similar manner as
the pension payable pursuant to Plan Section 5.2 is determined but based on his
years of Credited Service (and Benefit Service) as of his termination of
employment. Such pension shall commence on what would have been his Normal
Retirement Date, except that the pension payable to a Participant or his
surviving spouse, who consents to payment prior to what would have been his
Normal Retirement Date shall commence upon, or any time after, what would have
been his Early Retirement Date, reduced by the applicable factors pursuant to
Plan Section&nbsp;1.2 for each year by which the commencement of such pension
precedes the Participant&#146;s Normal Retirement Date. If the Actuarial Equivalent
of a Participant&#146;s vested Accrued Benefit, expressed as a lump sum payment, is
not more than $3,500, payment shall commence within a reasonable period of time
after the end of the Plan Year in which the Participant&#146;s termination of
employment occurs. The pension shall be payable pursuant to Plan Section 6.
</FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.3......As of a
Participant&#146;s death or termination of employment, that portion of his Accrued
Benefit in which he is not vested shall be forfeited, and any forfeitures
resulting from the operation of this Section 7 shall be used to reduce the cost
of the Plan by reducing future Plan Sponsor contributions. </FONT></P><!-- MARKER FORMAT-SHEET="Para Flush Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD width="5%"><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;
      </FONT></TD>
    <TD width="95%"><FONT face="Times New Roman, Times, Serif" size=2>7.4 (a)
      For the purpose of determining a Participant&#146;s Accrued Benefit only, the
      Plan shall disregard years of Credited Service (and Benefit Service)
      performed by the Participant with respect to which the Participant
      received a distribution of the present value of his vested Accrued Benefit
      attributable to his years of Credited Service and Benefit Service. For
      this purpose, a nonvested Participant shall be deemed to have received a
      distribution of zero dollars. </FONT></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      In the case of a cash out described in Plan Section 7.4(a) which is less
      than the lump sum present value of the Participant&#146;s vested Accrued
      Benefit immediately prior to the distribution, the Accrued Benefit
      attributable to Credited Service (and Benefit Service) that is not
      required to be taken into account is the Accrued Benefit multiplied by a
      fraction, the numerator of which is the amount of the distribution and the
      denominator of which is the lump sum present value of his total vested
      Accrued Benefit immediately prior to the distribution.
  </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      The Accrued Benefit of a Participant which is disregarded under Plan
      Section 7.4(a) shall be restored upon repayment to the Plan of the full
      amount of the distribution with interest on that amount compounded
      annually at the rate of 120% of the federal mid-term rate as in effect
      under Code Section&nbsp;1274 at the beginning of each Plan Year from the
      date of distribution to the date of repayment, or upon reemployment if the
      Participant received a deemed distribution of zero dollars; provided that:
      </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"></TD>
    <TD width="94%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      The distribution received under Plan Section 7.4(a) was less than the lump
      sum present value of the Member&#146;s Accrued Benefit, and
  </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"></TD>
    <TD width="94%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      The Participant resumes employment covered under the Plan and makes
      repayment within five years of the resumption of employment.
  </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.5......In the event
that an amendment to the Plan directly or indirectly changes the vesting
schedule of the Plan, the vested percentage for each Participant accumulated to
the date when the amendment is adopted shall not be reduced as a result of such
amendment.&nbsp; In addition, any Participant with at least three (3) years of
Vesting Service may irrevocably elect to remain under the vesting schedule in
operation prior to the amendment with respect to benefits accrued both before
and after the amendment. </FONT></P><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A027></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>SECTION 8
</FONT></H1><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A028></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif"
size=4>ADMINISTRATION OF THE PLAN </FONT></H1><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8.1......<U>Trust
Agreement</U>.&nbsp; The Primary Sponsor shall enter into a Trust with the
Trustee for the management of the Fund, which Trust shall form a part of the
Plan and is incorporated herein by reference. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8.2......<U>Operation of
the Plan Administrator</U>.&nbsp; The Primary Sponsor shall appoint the Plan
Administrator.&nbsp; If an organization is appointed to serve as the Plan
Administrator, then the Plan Administrator may designate in writing a person who
may act on behalf of the Plan Administrator.&nbsp; The Primary Sponsor shall
have the right to remove the Plan Administrator at any time by notice in
writing.&nbsp; The Plan Administrator may resign at any time by written notice
of resignation to the Trustee and the Primary Sponsor.&nbsp; Upon removal or
resignation, or in the event of the dissolution of the Plan Administrator, the
Primary Sponsor shall appoint a successor. </FONT></P><!-- MARKER FORMAT-SHEET="Head Sub 2 Left" FSL="Default" --><A
name=A029></A>
<P align=left><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8.3......Fiduciary Responsibility.
</FONT></P><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      The Plan Administrator, as a Named Fiduciary, may allocate its fiduciary
      responsibilities among Fiduciaries, other than the Trustee, designated in
      writing by the Plan Administrator and may designate in writing other
      persons (other than the Trustee) to carry out its fiduciary
      responsibilities under the Plan.&nbsp; The Plan Administrator may remove
      any such person designated to carry out its fiduciary responsibilities
      under the Plan by notice in writing to such person.
  </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      The Plan Administrator and each other Fiduciary may employ persons to
      perform services and to render advice with regard to any of the
      Fiduciary&#146;s responsibilities under the Plan.&nbsp; Charges for all
      services performed shall be directly paid by the Fund.
  </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      Each Plan Sponsor shall indemnify and hold harmless each person
      constituting the Plan Administrator from and against any and all claims,
      losses, costs, expenses (including, without limitation, attorney&#146;s fees
      and court costs), damages, actions or causes of action arising from, on
      account of or in connection with the performance by such person of his
      duties in such capacity, other than such of the foregoing arising from, on
      account of or in connection with the willful neglect or willful misconduct
      or gross negligence of such person so acting.
</FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Head Sub 2 Left" FSL="Default" --><A
name=A030></A>
<P align=left><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8.4......Duties of the Plan
Administrator. </FONT></P><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      The Plan Administrator shall advise the Trustee with respect to all
      payments made under the terms of the Plan and shall direct the Trustee in
      writing to make such payments; provided, however, in no event shall the
      Trustee be required to make payments if the Trustee has actual knowledge
      that the payments are contrary to the terms of this Plan or the Trust.
      </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      The Plan Administrator shall establish rules, not contrary to the
      provisions of the Plan and the Trust, for the administration of the Plan
      and the transaction of its business.&nbsp; All elections and designations
      to be made under the Plan by a Participant or Beneficiary shall be made on
      forms prescribed by the Plan Administrator.&nbsp; The Plan Administrator
      shall have discretionary authority to construe the terms of the Plan and
      shall determine all questions arising in the administration,
      interpretation and application of the Plan, including, but not limited to,
      those concerning eligibility for benefits.&nbsp; All determinations of the
      Plan Administrator shall be conclusive and binding on all Employees,
      Participants, Beneficiaries, and Fiduciaries, subject to the provisions of
      the Plan and the Trust and subject to applicable law.
  </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      The Plan Administrator shall furnish Participants and Beneficiaries with
      all disclosures now or hereafter required by ERISA or the Code.&nbsp; The
      Plan Administrator shall file the various reports and disclosures
      concerning the Plan and its operations as required by ERISA and by the
      Code, and shall be responsible for maintaining all records of the Plan.
      </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8.5......<U>Investment
Manager</U>.&nbsp; The Primary Sponsor may, by action in writing certified by
notice to the Trustee, appoint an Investment Manager.&nbsp; Any Investment
Manager may be removed in the same manner in which appointed, and in the event
of removal, the Investment Manager shall, as soon as possible, but in no event
more than thirty (30) days after notice of removal, turn over all assets managed
by it to the Trustee or to any successor Investment Manager appointed, and shall
make a full accounting to the Primary Sponsor with respect to all assets managed
by it since its appointment as an Investment Manager. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8.6......<U>Investment
Committee</U>.&nbsp; The Primary Sponsor may, by action in writing certified by
notice to the Trustee, appoint an Investment Committee to direct the investment
of the Plan.&nbsp; The Investment Committee shall consist of one or more persons
and the Primary Sponsor shall have the right to remove any person constituting
any part of the Investment Committee at any time by notice in writing to such
person.&nbsp; A person constituting any part of the Investment Committee may
resign at any time by written notice of resignation to the Primary
Sponsor.&nbsp; Upon removal, resignation or death, the Primary Sponsor may
appoint a successor to that person.&nbsp; Until a successor has been appointed,
the remaining persons constituting the Investment Committee may continue to act
as the Investment Committee. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8.7......<U>Action by the
Primary Sponsor or a Plan Sponsor</U>.&nbsp; Any action to be taken by the
Primary Sponsor or a Plan Sponsor shall be taken by resolution or written
direction duly adopted by its board of directors or appropriate governing body;
provided, however, that by resolution or written direction, the board of
directors or appropriate governing body may delegate to any officer or other
appropriate person the authority to take any such actions as may be specified in
such resolution or written direction. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8.8......<U>Employees of
Commonly Controlled Businesses</U>.&nbsp; Except as provided in Section 3 of
Appendix B to the Plan, all employees of all corporations which are members of a
controlled group of corporations (as defined in Section 414(b) of the Code), all
employees of all trades or businesses (whether or not incorporated) which are
under common control (as defined in Section 414(c) of the Code), and all
employees of all corporations, partnerships, or other organizations which are
members of an affiliated service group (as defined in Section 414(m) of the
Code) and all employees of any other entity required to be aggregated with a
Plan Sponsor pursuant to regulations under Section 414(o) of the Code shall be
treated as employed by a single employer. </FONT></P><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A031></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>SECTION 9
</FONT></H1><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A032></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>CLAIM REVIEW
PROCEDURE </FONT></H1><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9.1......In the event
that a Participant or Beneficiary is denied a claim for benefits under the Plan,
the Plan Administrator shall provide to such claimant written notice of the
denial which shall set forth: </FONT></P><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      the specific reasons for the denial; </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      specific references to the pertinent provisions of the Plan on which the
      denial is based; </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      a description of any additional material or information necessary for the
      claimant to perfect the claim and an explanation of why such material or
      information is necessary; and </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      an explanation of the Plan&#146;s claim review procedure.
  </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9.2......After receiving
written notice of the denial of a claim, a claimant or his representative may
request a full and fair review of the denial by written application to the Plan
Administrator, review pertinent documents, submit issues and comments in writing
to the Plan Administrator. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9.3......If the claimant
wishes such a review of the decision denying his claim to benefits under the
Plan, he must submit such written application to the Plan Administrator within
sixty (60) days after receiving written notice of the denial. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9.4......Upon receiving
the written application for review, the Plan Administrator shall schedule a
hearing for purposes of reviewing the claimant&#146;s claim, which hearing shall take
place not more than thirty (30) days from the date on which the Plan
Administrator received the written application for review. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9.5......At least ten
(10) days prior to the scheduled hearing, the claimant and his representative
designated in writing by him shall receive written notice of the date, time, and
place of such scheduled hearing.&nbsp; The claimant or his representative may
request that the hearing be rescheduled, for his convenience, on another
reasonable date or at another reasonable time or place. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9.6......All claimants
requesting a review of the decision denying their claim for benefits may employ
counsel for purposes of the hearing. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9.7......No later than
sixty (60) days after receiving the written application for review, the Plan
Administrator shall submit its decision in writing to the claimant and to his
representative, if any; provided, however, a decision on the written application
for review may be extended, if special circumstances, such as the need to hold a
hearing require an extension of time, to a date no later than one hundred twenty
(120) days after the date of receipt of the written application for
review.&nbsp; The decision shall include specific reasons therefor and specific
references to the pertinent Plan provisions on which it is based.&nbsp;
</FONT></P><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A033></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>SECTION 10
</FONT></H1><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A034></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>LIMITATION OF
ASSIGNMENT PAYMENTS TO LEGALLY </FONT></H1><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A035></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>INCOMPETENT
DISTRIBUTEE AND UNCLAIMED PAYMENTS </FONT></H1><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;10.1.....No benefit which
shall be payable under the Plan to any person 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.&nbsp; No benefit shall in any manner
be liable for, or subject to, the debts, contracts, liabilities, engagements or
torts of any person, nor shall it be subject to attachment or legal process for,
or against, any person, and the same shall not be recognized under the Plan,
except to such extent as may be required by law.&nbsp; Notwithstanding the
above, this Section shall not apply to a qualified domestic relations order (as
defined in Section 414(p) of the Code), and benefits may be paid pursuant to the
provisions of such an order.&nbsp; The Plan Administrator shall develop
procedures in accordance with applicable federal regulations to determine
whether a domestic relations order is qualified, and, if so, the procedures for
complying therewith. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;10.2.....If any person
who shall be entitled to any benefit under the Plan shall become bankrupt or
shall attempt to anticipate, alienate, sell, transfer, assign, pledge, encumber
or charge the benefit under the Plan, then the payment of that benefit shall, in
the discretion of the Plan Administrator, terminate and in that event the
Trustee shall hold or apply the same for the benefit of such person, his spouse,
children, other dependents or any of them in the manner and proportion as the
Plan Administrator shall determine. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;10.3.....Whenever any
benefit which shall be payable under the Plan is to be paid to or for the
benefit of any person who is then a minor or determined to be incompetent by
qualified medical advice, the Plan Administrator need not require the
appointment of a guardian or custodian, but shall be authorized to cause the
same to be paid over to the person having custody of the minor or incompetent,
or to cause the same to be paid to the minor or incompetent without the
intervention of a guardian or custodian, or to cause the same to be paid to a
legal guardian or custodian of the minor or incompetent if one has been
appointed or to cause the same to be used for the benefit of the minor or
incompetent. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;10.4.....If the Plan
Administrator cannot ascertain the whereabouts of any person to whom a payment
is due under the Plan, the Plan Administrator may direct that the payment and
all remaining payments otherwise due to the person be cancelled on the records
of the Plan and the amount thereof applied as a forfeiture in accordance with
Plan Section 7.3, except that, in the event the person later notifies the Plan
Administrator of his whereabouts and requests the payments due to him under the
Plan, the Plan Sponsor shall contribute to the Plan an amount equal to be paid
to him as soon as administratively feasible. </FONT></P><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A036></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>SECTION 11
</FONT></H1><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A037></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>PROHIBITION
AGAINST DIVERSION </FONT></H1><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;At no time shall any part
of the Fund be used for or diverted to purposes other than the exclusive benefit
of the Participants or their Beneficiaries, subject, however, to the payment of
all taxes and administrative expenses and subject to the provisions of the Plan
with respect to returns of contributions. </FONT></P><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A038></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>SECTION 12
</FONT></H1><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A039></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>LIMITATION OF
RIGHTS </FONT></H1><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Neither the Plan, the
Trust nor the fact of Plan participation shall give any Employee or other person
any right except to the extent that the right is specifically fixed under the
terms of the Plan and the Fund is sufficient therefor.&nbsp; The establishment
of the Plan shall not be construed to give any Employee a right to continue in
the employ of a Plan Sponsor or as interfering with the right of the Plan
Sponsor to terminate the employment of any Employee at any time. </FONT></P><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A040></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>SECTION 13
</FONT></H1><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A041></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>AMENDMENT AND
TERMINATION </FONT></H1><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;13.1.....The Primary
Sponsor reserves the right at any time to amend or terminate the Plan or the
Trust in whole or in part by notice thereof in writing delivered to the Trustee;
provided, however, that the Primary Sponsor shall have no power to amend the
Plan in such manner as would cause or permit any portion of the Fund to be used
for purposes other than for the exclusive benefit of Participants or their
Beneficiaries, or as would cause or permit any portion of the Fund to become the
property of a Plan Sponsor; and provided further, that the duties or liabilities
of the Trustee shall not be increased without the Trustee&#146;s written
consent.&nbsp; No amendments shall have the effect of retroactively depriving
Participants or Beneficiaries of rights already accrued under the Plan.&nbsp; No
Plan Sponsor other than the Primary Sponsor shall have the right to so amend or
terminate the Plan or the Trust. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;13.2.....Each Plan
Sponsor other than the Primary Sponsor shall have the right to terminate its
participation in the Plan and the Trust by the adoption of a resolution of its
board of directors or other appropriate governing body and the giving of notice
in writing to the Primary Sponsor and the Trustee, unless the termination would
result in the disqualification of the Plan or the Trust as to any other Plan
Sponsor.&nbsp; If contributions by or on behalf of a Plan Sponsor are completely
terminated, the Plan and Trust shall be deemed terminated as to such Plan
Sponsor. In the event of termination of the Plan, the benefit payable to any
&#147;highly compensated employee,&#148; as defined in Code Section 414(q), is limited to
an amount that is nondiscriminatory under Code Section&nbsp;401(a)(4).
</FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;13.3.....In the event
that the Primary Sponsor shall desire to terminate the Plan, within the meaning
of Section 4041 of ERISA, the Plan Administrator shall notify the PBGC, each
Participant, each Beneficiary, and each other affected party of the proposed
termination of the Plan in accordance with the provisions of the Single-Employer
Pension Plan Amendments Act of 1986 (&#147;SEPPAA&#148;) and regulations issued by the
PBGC thereunder.&nbsp; Amounts paid from the Fund pursuant to a termination of
the Plan and final distribution of the Fund shall be in accordance with Section
13.4 of the Plan, subject to SEPPAA and regulations issued by the PBGC
thereunder. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;13.4.....In the event of
the termination of the Plan in accordance with Section 4041 of ERISA, the assets
of the Plan shall be distributed in accordance with Section 4044 of ERISA and
any regulations issued thereunder.&nbsp; In order that the assets of the Plan
may be properly allocated, the total benefits payable under the Plan shall be
divided with respect to each affected Participant among the priority categories
(a) through (g) set forth below.&nbsp; Each affected Participant&#146;s benefit
assigned to a particular priority category shall then be separated between basic
benefits and non-basic benefits.&nbsp; The Plan Administrator shall then value
each type of benefit in each priority category in accordance with the valuation
factors prescribed by the PBGC, and shall then allocate the assets of the Plan
sequentially to the following priority categories: </FONT></P><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      That portion, if any, of each Participant&#146;s Accrued Benefit which is
      derived from his voluntary employee contributions.
  </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      That portion, if any, of each Participant&#146;s Accrued Benefit which is
      derived from his mandatory employee contributions.
  </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      Those benefits, excluding any increases in such benefits resulting from
      Plan amendments during the preceding five (5) years, payable as an annuity
      under the terms of the Plan to all Participants and Beneficiaries:
      </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"></TD>
    <TD width="94%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      to whom benefits have been in pay status for at least three (3) years
      prior to the date of the Plan&#146;s termination, taking the lowest benefit in
      pay status during such three (3) year period, and
</FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"></TD>
    <TD width="94%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      to whom benefits (other than those described in the foregoing priority
      (c)(1)) would have been in pay status as of the beginning of such three
      (3) year period had an eligible Participant actually retired on a
      retirement date prior to the beginning of such three (3) year period, as
      if such benefits had commenced as a Normal Fund Payment as of the
      beginning of such three (3) year period.
</FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      Those basic benefits, other than those benefits payable pursuant to the
      foregoing priority categories (b) and (c) to which Participants or their
      Beneficiaries are entitled, or would be entitled if their employment were
      terminated on the date of the Plan&#146;s termination, to the extent such
      benefits are guaranteed by the PBGC.&nbsp; For purposes of this Section,
      the term &#147;basic benefits&#148; means the type of benefits which are, or would
      be, guaranteed under Section 4022 of ERISA and the regulations issued
      thereunder, without regard to the limitations set forth in Section 4022(b)
      of ERISA. </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      All other benefits payable in which such Participant is vested as of the
      date of its termination; provided, however, that if the Plan assets are
      insufficient to satisfy in full the benefits provided pursuant to this
      priority category (e), the available assets shall be allocated in
      accordance with Section 13.6 of the Plan.
</FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(f)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      All other benefits provided for under the Plan.
</FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(g)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      If any assets remain as a result of actuarial error after complete
      allocation pursuant to this Section 13.4, such remaining assets shall be
      paid to the terminating Plan Sponsor. </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;13.5.....In the event
Plan assets shall be insufficient to provide in full the benefits of the entire
class of individuals described within any priority category other than priority
category (e), the available assets for such class shall be allocated among the
Participants of that class and their Beneficiaries, pro rata among such
individuals on the basis of the present value (as of the Participating Plan&#146;s
termination date) of their respective benefits as described in such Section
4044. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;13.6.....In the event
that the assets available for allocation under Section 13.4(e) are insufficient
to satisfy in full the benefits of Participants described within that Section,
the available assets for such class shall be allocated on the basis of the
benefits of Participants of that class and their Beneficiaries, based upon the
Plan as in effect at the beginning of the five (5) year period ending on the
date of termination; or, if additional assets remain available for allocation
under such Section 13.4(e), the available assets shall be allocated on the basis
of the Plan as amended by the most recent amendment to the Plan effective during
such five (5) year period, under which the assets available for allocation are
sufficient to satisfy in full the benefits of the class of individuals described
in Section 13.4(e) and any assets thereafter remaining to be allocated under
such Section 13.4(e) shall be allocated on the basis of the Plan as amended by
the next succeeding amendment to the Plan effective during such five (5) year
period. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;13.7.....The Plan
Administrator may direct that any benefit payable in accordance with Section
13.4 shall be provided through the continuance of the existing Trust or through
the purchase of annuity contracts from an insurance company, or by a combination
thereof. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;13.8.....In the case of
any merger or consolidation of the Plan with, or any transfer of the assets or
liabilities of the Plan to any other plan qualified under Code Section 401, the
terms of the merger, consolidation or transfer shall be such that each
Participant in the Plan would receive (in the event of termination of the Plan
or its successor immediately thereafter) a benefit which is no less than the
benefit which such Participant would have received in the event of termination
of the Plan immediately before the merger, consolidation or transfer.
</FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;13.9.....Subject to the
limitations on entitlements to benefits contained in this Section 13 and in
Section 14 of the Plan, in the event of the termination or partial termination
of the Plan, each affected Participant&#146;s Accrued Benefit as of the date of such
termination or partial termination, to the extent funded as of such date, shall
be fully vested, notwithstanding the provisions of Section 7.3. </FONT></P><!-- MARKER FORMAT-SHEET="Head Sub 2 Left" FSL="Default" --><A
name=A042></A>
<P align=left><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;13.10....A Plan amendment
</FONT></P><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      which eliminates or reduces an early retirement benefit, if any, or which
      eliminates or reduces a retirement-type subsidy (as defined in regulations
      issued by the Department of the Treasury), if any, or
  </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      which eliminates an optional form of benefit,
</FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para Flush" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif" size=2>shall not be effective with
respect to benefits attributable to service before the amendment is
adopted.&nbsp; In the case of a retirement-type subsidy described in
Subsection&nbsp;(a) of this Section, this Section shall be applicable only to a
Participant who satisfies, either before or after the amendment, the
preamendment conditions for the subsidy. </FONT></P><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A043></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>SECTION 14
</FONT></H1><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A044></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>PREVENTION OF
DISCRIMINATION ON EARLY TERMINATION </FONT></H1><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;14.1.....Notwithstanding
any provision of the Plan to the contrary (except as provided in Sections 14.2
through 14.5 below) the maximum amount of Plan Sponsor contributions which may
be used to provide benefits to a Participant whose projected annual benefit
exceeds $1,500 and who is among the twenty-five (25) highest paid Employees
(including Employees who are not Participants at a Commencement Date but who may
later become Participants) shall, in the event that the Plan is terminated
within ten (10) years of a Commencement Date, or in the event benefits are
provided for the Participant at any time and the full current costs of the Plan
for the first ten (10) years following a Commencement Date have not been funded,
be limited to the largest of the amounts stated in Section 14.2 of the
Plan.&nbsp; For the purpose of this Section 14, &#147;Commencement Date&#148; shall mean
the Effective Date of the Plan or the effective date of any amendment to the
Plan which increases the benefits provided under the Plan. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;14.2.....The amount of
Plan Sponsor contributions which may be used to provide benefits when Section
14.1 applies shall be the largest of the following amounts: </FONT></P><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      The Plan Sponsor&#146;s contributions (or funds attributable thereto) which
      would have been applied to provide the annual benefit if the Plan as in
      effect on the day preceding the Commencement Date had been continued
      without change; </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      $20,000; </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      An amount computed by multiplying (1) 20% of the first $50,000 of the
      Participant&#146;s average annual compensation during his last five (5) years
      of service, by (2), the number of years since the Commencement Date and
      the date of the termination of Plan or between the Commencement Date and
      the date benefits become payable if that date precedes termination of the
      Plan or between the Commencement Date and the date of the failure to meet
      the full current costs of the Plan, as appropriate.&nbsp; For purposes of
      determining the contributions which may be used for the benefit of a
      Participant when this Subsection (c) applies, the number of years taken
      into account may be recomputed for each year if the full current costs of
      this Plan are met for that year; </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      If the Participant is a substantial owner, as defined in Section
      4022(b)(5) of ERISA, an amount which equals the present value of the
      benefit guaranteed to the Participant under Section 4022 of ERISA or, if
      the Plan has not yet terminated, an amount which equals the present value
      of the benefit which would be guaranteed if the Plan terminated on the
      date the benefit commences, determined in accordance with regulations of
      the PBGC; or </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      If the Participant is not a substantial owner, as defined in Section
      4022(b)(5) of ERISA, an amount which equals the present value of the
      maximum benefit described in Section 4022(b)(3)(B) of ERISA (determined on
      the date the Plan terminates or the date benefits commence, whichever is
      earlier) without regard to any other limitations in Section 4022 of ERISA.
      </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;14.3.....The limitation
of Section 14.1 shall not be deemed to restrict the payment of full pension or
disability benefits provided by this Plan for any Participant while the Plan
remains in effect and while its full current costs have been met, provided that
the full current costs continue to be met for the first ten (10) years following
the Commencement Date or while the Plan remains in effect and while its full
current costs have not been met, provided that the aggregate of benefits payable
hereunder, in excess of these restrictions, does not exceed the aggregate of
Plan Sponsor contributions to the Plan.&nbsp; Notwithstanding the foregoing, no
benefits shall be paid in accordance with this Section 14.3 in the form of a
lump sum distribution. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;14.4.....If the benefits
of any Participant shall have been suspended or limited in accordance with the
limitations of Section 14.1 because the full current costs of the Plan shall not
then have been met, and if the full current costs shall thereafter be met, then
the full amount of the benefits payable to the Participant shall be resumed and
the parts of the benefits which have been suspended shall then be paid in full.
</FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;14.5.....Notwithstanding
anything in Section 14.1 above, if on the termination of the Plan within the
first ten (10) years after a Commencement Date, the funds under the Plan are
more than sufficient to provide benefits for Participants and Beneficiaries as
provided in Section 14.4, including full benefits for all Participants other
than for the twenty-five (25) highest paid Employees as are still in the service
of a Plan Sponsor and also including benefits for such twenty-five (25) highest
paid Employees as limited by Section&nbsp;14.1 above, all as if they had reached
their Normal Retirement Dates on the date of termination, then any excess of the
funds over those liabilities of the Plan shall be used to provide benefits for
the twenty-five (25) highest paid Employees in excess of the limitations of
Section 14.1 up to the benefits to which those Employees would be entitled under
Section 13.4 without those limitations. </FONT></P><!-- MARKER FORMAT-SHEET="Para Flush Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD width="5%"><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;
      </FONT></TD>
    <TD width="95%"><FONT face="Times New Roman, Times, Serif" size=2>14.6 (a)
      If the Plan is terminated at any time later than the first ten (10) years
      after a Commencement Date, and at the time of the termination, the full
      current costs for the first ten (10) years have not been met, the benefits
      which any Participant described in Section 14.1 may receive from the
      contributions of a Plan Sponsor will not exceed the benefits set forth in
      Section 14.1 above. </FONT></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      If the Plan is amended by the Primary Sponsor so as to increase
      substantially the extent of possible discrimination as to contributions
      and as to benefits payable in the event the Plan is terminated, the
      limitations on benefits as provided for in Section 14.1 shall apply from
      the date of the amendment.&nbsp; However, the provisions of Section 14.1
      shall take into account Plan Sponsor contributions prior to the date of
      the amendment and expected to be made subsequent to the date of the
      amendment based on the Participant&#146;s compensation on the date of the
      amendment. </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      If the Plan is terminated and if a Participant described in Section 14.1
      shall leave the employ of a Plan Sponsor when the full current costs have
      been met, the benefits which he may receive from Plan Sponsor
      contributions shall not at any time within ten (10) years after the
      Effective Date exceed the benefits set forth in Section 14.1 above.
      </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;14.7.....As used in this
Section 14, the terms benefits and full current costs shall have the meaning
given them by Internal Revenue Service Reg.&nbsp;&#128;1.401-4(c)(2)(vi). </FONT></P><!-- MARKER FORMAT-SHEET="Para Flush Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD width="5%"><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;
      </FONT></TD>
    <TD width="95%"><FONT face="Times New Roman, Times, Serif" size=2>14.8 (a)
      The conditions of this Section 14 shall not restrict the full payment of
      any insurance, death or survivor&#146;s benefit on behalf of a Participant who
      dies while the Plan is in effect and its full current costs have been met.
      </FONT></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      The conditions of this Section 14 shall not restrict the current payment
      of full pension benefits called for by the Plan for any retired or
      terminated Participant while the Plan is in effect and its full current
      costs have been met. </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;14.9.....The provisions
of this Section 14 shall become null and void effective January 1,
1991.</FONT></P><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A045></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>SECTION 15
</FONT></H1><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A046></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>ADOPTION OF
PLAN BY AFFILIATES </FONT></H1><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Any trade or business
related to the Primary Sponsor by function or operation and any Affiliate, if
the trade or business or Affiliate is authorized to do so by a written direction
adopted by the Primary Sponsor, may adopt the Plan and Trust by action of the
trade of business or Affiliate.&nbsp; Any adoption shall be evidenced by
certified copies of the resolutions indicating the adoption and by the execution
of the Trust by the adopting trade or business or Affiliate.&nbsp; The
resolution shall state the Effective Date for the purpose of the adopting trade
or business or Affiliate and, for the purpose of Code Section 415, the
limitation year as to the adopting trade or business or Affiliate.&nbsp;
However, if the Plan and Trust as adopted by a trade or business or Affiliate
under the foregoing provisions shall fail to receive the initial approval of the
Internal Revenue Service as a qualified Plan and Trust, any contributions by the
adopting trade or business or Affiliate after payment of all expenses will be
returned to the adopting trade or business or Affiliate free of any trust, and
the Plan and Trust shall terminate as to the adopting trade or business or
Affiliate. </FONT></P><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A047></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>SECTION 16
</FONT></H1><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A048></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>QUALIFICATION
AND RETURN OF CONTRIBUTIONS </FONT></H1><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;16.1.....If the Plan and
the related Trust fail to receive the initial approval of the Internal Revenue
Service as a qualified plan, within one (1) year after the date of denial of
qualification, the contribution by a Plan Sponsor after payment of all expenses
will be returned to the Plan Sponsor of the Plan and the Trust, and the Plan and
Trust shall thereupon terminate. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;16.2.....All
contributions to the Plan are conditioned upon deductibility under Code
Section&nbsp;404. To the extent permitted by the Code and other applicable laws
and regulations thereunder, upon a Plan Sponsor&#146;s request, a contribution which
was made by a mistake-in-fact, or conditioned upon initial qualification or upon
the deductibility of the contribution under Section 404 of the Code shall be
returned to a Plan Sponsor within one (1) year after the payment of the
contribution, the denial of the qualification, or the disallowance of the
deduction (to the extent disallowed), whichever is applicable.&nbsp; The amount
to be returned to the Plan Sponsor shall be the excess of the contribution above
the amount that would have been contributed had the mistake of fact or the
mistake in determining the deduction not occurred, less any net loss
attributable to such excess.&nbsp; Any net income attributable to such excess
shall not be returned to the Plan Sponsor.&nbsp; In the event of a contribution
which was conditioned upon initial qualification of the Plan, the amount to be
returned to the Plan sponsor shall be all of the assets of the Fund. </FONT></P><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A049></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>SECTION 17
</FONT></H1><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A050></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>INCORPORATION
OF SPECIAL LIMITATIONS </FONT></H1><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Appendices A, B and C to
the Plan attached hereto are hereby incorporated by reference and the provisions
of the same shall apply notwithstanding anything to the contrary herein.
</FONT></P><!-- MARKER PAGE="sheet: 9; page: 9" -->
<HR color=gray noShade SIZE=5>
<!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;IN WITNESS WHEREOF, the
Primary Sponsor has caused this indenture to be executed as of the day and year
first above written. </FONT></P>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD width="60%"><FONT face="Times New Roman, Times, Serif"
    size=2></FONT></TD>
    <TD width="10%"><FONT face="Times New Roman, Times, Serif"
    size=2></FONT></TD>
    <TD width="30%"><FONT face="Times New Roman, Times, Serif" size=2>MORRISON
      RESTAURANTS INC.<BR><BR><BR>BY: <U>/S/&nbsp; Philip G.
      Hunt</U><BR><BR>Title: Senior Vice
President</FONT></TD></TR></TABLE><BR><BR>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD width="60%"><FONT face="Times New Roman, Times, Serif"
    size=2></FONT></TD>
    <TD width="10%"><FONT face="Times New Roman, Times, Serif"
    size=2></FONT></TD>
    <TD width="30%"><FONT face="Times New Roman, Times, Serif"
      size=2>ATTEST:<BR><BR><BR>BY: <U>/S/&nbsp; J. Russell
      Mothershed</U><BR><BR>Title: Assistant
  Secretary</FONT></TD></TR></TABLE>.........[CORPORATE SEAL] <!-- MARKER FORMAT-SHEET="Head Left" FSL="Default" --><A name=A054></A>
<P align=left><FONT face="Times New Roman, Times, Serif" size=2></FONT></P><!-- MARKER PAGE="sheet: 10; page: 10" -->
<HR color=gray noShade SIZE=5>
<!-- MARKER FORMAT-SHEET="Head Minor Center" FSL="Default" --><A name=A055></A>
<P align=center><FONT face="Times New Roman, Times, Serif" size=2>A  4
</FONT></P><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A056></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>APPENDIX A
</FONT></H1><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A057></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>LIMITATION ON
BENEFITS </FONT></H1><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A058></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>SECTION 1
</FONT></H1><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      Notwithstanding any other provision of the Plan, in no event shall the
      annual pension benefit of a Participant under the Plan attributable to
      Plan Sponsor contributions exceed the lesser of (1) $90,000, subject to
      adjustment in accordance with regulations issued by the Secretary of
      Treasury or other applicable provision of law, provided that any
      adjustment shall be effective as of January 1 of each calendar year and
      shall be applicable with respect to the limitation year ending with or
      within each calendar year, or (2) 100% of the Participant&#146;s Average Annual
      Compensation for the three consecutive calendar years during which (A) he
      was a Participant and (B) his aggregate Annual Compensation from a Plan
      Sponsor was the highest. </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      In the case of a Participant who has less than ten (10) years of
      participation in the Plan, the limitation under Subsection (a)(1) of this
      Section shall be determined by multiplying the otherwise applicable limit
      by a fraction, the numerator of which is the number of years (or part
      thereof) of participation in the Plan and the denominator of which is ten
      (10).&nbsp; In the case of a Participant who has less than ten (10) years
      of Credited Service with a Plan Sponsor, the limitation under Subsection
      (a)(2) of this Section shall be determined by multiplying the otherwise
      applicable limit by a fraction, the numerator of which is the number of
      years (or part thereof) of Credited Service with a Plan Sponsor and the
      denominator of which is ten (10).&nbsp; Notwithstanding the above, in no
      event shall the limitations contained in this Subsection reduce the
      limitations referred to in Subsection (a) of this Section to an amount
      less than one-tenth (1/10) of the applicable limitation provided in
      Subsection (a) (as determined without regard to this Subsection).&nbsp;To
      the extent provided in regulations promulgated by the Secretary of the
      Treasury, this Subsection shall be applied separately with respect to each
      change in the benefit structure of the Plan.&nbsp;
  </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A059></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>SECTION 2
</FONT></H1><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If retirement payments to
a Participant commence after the Participant attains age 62 but before the
Participant attains Social Security Retirement Age, the limitation under Section
1(a)(1) of this Appendix A shall be adjusted as follows: (a) if the
Participant&#146;s Social Security Retirement Age is 65, the limitation under Section
1(a)(1) of this Appendix A shall be reduced by 5/9 of 1% for each month by which
retirement payments commence before the month in which the Participant attains
age 65; or (b) if the Participant&#146;s Social Security Retirement Age is greater
than 65, the limitation under Section 1(a)(1) of this Appendix A shall be
reduced by 5/9 of 1% for each of the first 36 months and 5/12 of 1% for each of
the additional months (up to 24) by which retirement payments commence before
the Participant attains his Social Security Retirement Age. If retirement
payments to a Participant commence before the Participant attains age 62, the
limitation under Section 1(a)(1) of this Appendix A shall be reduced so that it
is the actuarial equivalent of the adjusted $90,000 limit at age 62; provided,
however, that the interest rate used in determining the actuarial equivalent
shall be the greater of the interest rate in Plan Section 1.2 or five percent
(5%) per year. </FONT></P><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A060></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>SECTION 3
</FONT></H1><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If the retirement
payments to a Participant commence after the Participant&#146;s Social Security
Retirement Age, the limitation under Section 1(a)(1) shall be adjusted so that
it is the Actuarial Equivalent of a benefit of $90,000 beginning at the Social
Security Retirement Age, multiplied by the cost-of-living adjustment factor
prescribed by the Secretary of the Treasury under Code Section 415(d), based on
the lesser of the interest rate specified in Plan Section 1.2 or five percent
(5%) per year. </FONT></P><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A061></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>SECTION 4
</FONT></H1><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In the event a Plan
Sponsor maintains a defined contribution plan in which a Participant also
participates, the sum of the defined benefit plan fraction and the defined
contribution plan fraction shall not exceed 1.0.&nbsp; </FONT></P><!-- MARKER FORMAT-SHEET="Para (List) Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The
defined benefit plan fraction for any limitation year is a fraction: </FONT></P><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"></TD>
    <TD width="94%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      the numerator of which is the projected annual benefit of the Participant
      under all defined benefit plans (determined as of the close of the year);
      and </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; the
denominator of which is the lesser of </FONT></P><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 3" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="9%"></TD>
    <TD width="91%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(A)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      the product of 1.25, multiplied by the maximum annual benefit allowable
      under Code Section 415(b)(1)(A), or </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 3" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="9%"></TD>
    <TD width="91%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(B)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      the product of 1.4 multiplied by the amount which may be taken into
      account under Code Section 415(b)(1)(B) with respect to a Participant
      under the defined benefit plan for the year (determined as of the close of
      the year). </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The
defined contribution plan fraction for any limitation year is a fraction:
</FONT></P><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"></TD>
    <TD width="94%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      the numerator of which is the sum of a Participant&#146;s annual additions as
      of the close of the year; and </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"></TD>
    <TD width="94%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      the denominator of which is the sum of the lesser of the following amounts
      determined for the year and for all prior limitation years during which
      the Participant was employed by a Plan Sponsor:
</FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 3" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="9%"></TD>
    <TD width="91%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(A)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      the product of 1.25, multiplied by the dollar limitation in effect under
      Code Section&nbsp;415(c)(1)(A) for the limitation year (determined without
      regard to Code Section&nbsp;415(c)(6)), or
</FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 3" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="9%"></TD>
    <TD width="91%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(B)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      the product of 1.4 multiplied by the amount which may be taken into
      account under Code Section&nbsp;415(c)(1)(B) (or Code
      Section&nbsp;415(c)(7) if applicable) with respect to the Participant for
      the limitation year. </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A062></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>SECTION 5
</FONT></H1><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For purposes of
determining whether the limitations set forth in this Appendix A have been
satisfied for Plan Years beginning after December 31, 1986, the following
transitional rules as established by Section 1106(i) of the Tax Reform Act of
1986 shall be applied: </FONT></P><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      If the Accrued Benefit of a Participant determined as of December 31, 1986
      exceeds the limitations as set forth in this Appendix A, then for purposes
      of satisfying the limitations as set forth in this Appendix A, the
      limitation of Section 1(a)(1) of this Appendix A with respect to the
      Participant shall be equal to his Accrued Benefit as of December 31, 1986;
      and </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      Pursuant to regulations prescribed by the Secretary of the Treasury, for
      the last limitation year beginning before January 1, 1987, an amount shall
      be subtracted from the numerator of the defined contribution plan
      fraction, which number shall not exceed the numerator, so that the sum of
      the defined benefit plan fraction and the defined contribution plan
      fraction does not exceed 1.0 for such limitation year.
  </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A063></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>SECTION 6
</FONT></H1><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For purposes of this
Appendix A, the term &#147;limitation year&#148; shall mean a Plan Year unless a Plan
Sponsor elects, by adoption of a written resolution, to use any other
twelve-month period in accordance with regulations issued by the Secretary of
the Treasury. </FONT></P><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A064></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>SECTION 7
</FONT></H1><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For purposes of applying
the limitations of this Appendix A, all defined contribution plans maintained or
deemed to be maintained by a Plan Sponsor shall be treated as one defined
contribution plan, and all defined benefit plans now or previously maintained or
deemed to be maintained by a Plan Sponsor shall be treated as one defined
benefit plan. </FONT></P><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A065></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>SECTION 8
</FONT></H1><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In the event that the
limitations set forth in this Appendix A are exceeded with respect to a
Participant for a particular limitation year, a Plan Sponsor shall take
appropriate steps to comply with the limitations.&nbsp; If a Participant is a
participant in one or more defined contribution plans sponsored by a Plan
Sponsor, his benefit under this Plan shall be reduced, if the defined
contribution plans do not provide for a sufficient automatic reduction of the
Participant&#146;s annual additions in that case, so that the aggregate of all
benefits does not exceed the permissible limits set forth in Code Section 415.
</FONT></P><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A066></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>SECTION 9
</FONT></H1><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For purposes of applying
the limitations set forth in this Appendix A, the term &#147;Plan Sponsor&#148; shall be
deemed to mean a Plan Sponsor and any other corporations which are members of
the same controlled group of corporations (as described in Code Section 414(b),
as modified by Code Section 415(h)) with a Plan Sponsor, any other trades or
businesses under common control (as described in Code Section 414(c), as
modified by Code Section 415(h)) with a Plan Sponsor, any other corporations,
partnerships or other organizations which are members of an affiliated service
group (within the meaning of Code Section&nbsp;414(m)) with the Plan Sponsor and
any other entity required to be aggregated with a Plan Sponsor pursuant to
regulations under Code Section 414(o).&nbsp; For purposes of applying the
limitations set forth in this Appendix&nbsp;A, where a defined benefit plan
provides for employee contributions, the annual benefit attributable to those
contributions is not taken into account, but those contributions are considered
a separate defined contribution plan maintained by the Plan Sponsor which is
subject to the limitations set forth in this Appendix&nbsp;A. </FONT></P><!-- MARKER FORMAT-SHEET="Head Left" FSL="Default" --><A
name=A067></A>
<P align=left><FONT face="Times New Roman, Times, Serif" size=2></FONT></P><!-- MARKER PAGE="sheet: 11; page: 11" -->
<HR color=gray noShade SIZE=5>
<!-- MARKER FORMAT-SHEET="Head Minor Center" FSL="Default" --><A name=A068></A>
<P align=center><FONT face="Times New Roman, Times, Serif" size=2>B  8
</FONT></P><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A069></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>APPENDIX B
</FONT></H1><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A070></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>TOP-HEAVY
PROVISIONS </FONT></H1><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A071></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>SECTION 1
</FONT></H1><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As used in this Appendix
B, the following words shall have the following meanings: </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD width="5%"><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;
      </FONT></TD>
    <TD width="95%"><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9.1
      <U>Determination Date</U> means, with respect to any Plan Year, the last
      day of the preceding Plan Year, or, in the case of the first Plan Year,
      means the last day of the first Plan Year. </FONT></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD width="5%"><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;
      </FONT></TD>
    <TD width="95%"><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9.2 <U>Key
      Employee</U> means an Employee or former Employee (including a
      Beneficiary of a Key Employee or former Key Employee) who at any time
      during the Plan Year containing the Determination Date or any of the four
      (4) preceding Plan Years is: </FONT></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"></TD>
    <TD width="94%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      An officer of a Plan Sponsor or of any Affiliate of a Plan Sponsor whose
      Annual Compensation was greater than fifty percent (50%) of the amount in
      effect under Code Section 415(b)(1)(A) for the calendar year in which the
      Plan Year ends, where the term &#147;officer&#148; means an administrative executive
      in regular and continual service to a Plan Sponsor or Affiliate; provided,
      however, that in no event shall the number of officers exceed the lesser
      of Subparagraphs (A) or (B) of this Paragraph (1), where:
  </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 3" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="9%"></TD>
    <TD width="91%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(A)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      equals fifty (50) Employees; and</FONT></P></TD></TR>
  <TR vAlign=top>
    <TD align=right width="9%"></TD>
    <TD width="91%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(B)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      equals the greater of (i) three&nbsp;(3) Employees or (ii) ten percent
      (10%) of the number of Employees during the year, with any non-integer
      being increased to the next integer; or
</FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"></TD>
    <TD width="94%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      One of the ten (10) Employees owning both (A) more than one-half percent
      (.5%) of the outstanding stock of the Plan Sponsor, more than one-half
      percent (.5%) of the total combined voting power of all stock of the Plan
      Sponsor, or more than one-half percent (.5%) of the capital or profits
      interest in the Plan Sponsor, and (B) the largest percentage ownership
      interests in the Plan Sponsor or any of its Affiliates, and whose Annual
      Compensation is equal to or greater than the amount then in effect under
      Code Section&nbsp;415(c)(1)(A) for the calendar year in which the
      Determination Date falls; or </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"></TD>
    <TD width="94%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      An owner of more than five percent (5%) of the outstanding stock of the
      Plan Sponsor or more than five percent (5%) of the total combined voting
      power of all stock of the Plan Sponsor; or
</FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"></TD>
    <TD width="94%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(4)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      An owner of more than one percent (1%) of the outstanding stock of the
      Plan Sponsor or more than one percent (1%) of the total combined voting
      power of all stock of the Plan Sponsor, and who in the Plan Year had
      Annual Salary from the Plan Sponsor and all of its Affiliates of more than
      $150,000. </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD width="10%"><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;
      </FONT></TD>
    <TD width="90%"><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Employees other
      than Key Employees are sometimes referred to in this Appendix as &#147;non-key
      employees.&#148; </FONT></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Head Sub 2 Left" FSL="Default" --><A
name=A072></A>
<P align=left><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;.........9.3......&#147;Required
Aggregation Group&#148; means:</FONT></P><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"></TD>
    <TD width="94%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      each plan of a Plan Sponsor and its Affiliates which qualifies under Code
      Section 401(a) in which a Key Employee is a participant, and
  </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"></TD>
    <TD width="94%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      each other plan of a Plan Sponsor and its Affiliates which qualifies under
      Code Section 401(a) and which enables any plan described in Subsection (a)
      of this Section to meet the requirements of Section 401(a)(4) or 410 of
      the Code. </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;.........9.4......(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&#147;Top-Heavy&#148; means: </FONT></P><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 3" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="9%"></TD>
    <TD width="91%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(A)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      if the Plan is not included in a Required Aggregation Group, the Plan&#146;s
      condition in a Plan Year for which, as of the Determination Date:
      </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Flush Level 4" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="12%"><FONT face="Times New Roman, Times, Serif"
      size=2>(i) </FONT></TD>
    <TD align=left width="88%"><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; the present value of the
      cumulative Accrued Benefits under the Plan for all Key Employees exceeds
      60 percent of the present value of the cumulative Accrued Benefits under
      the Plan for all Participants; and </FONT></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Flush Level 4"  -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="12%"><FONT face="Times New Roman, Times, Serif"
      size=2>(ii) </FONT></TD>
    <TD align=left width="88%"><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; the Plan when included
      in every potential combination, if any, with any or all of:
  </FONT></TD></TR></TABLE><BR>
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="12%"><FONT face="Times New Roman, Times, Serif"
      size=2>(ii) </FONT></TD>
    <TD align=left width="88%"><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (I) any Required
      Aggregation Group, and</FONT></TD></TR></TABLE><!-- MARKER FORMAT-SHEET="Para (List) Flush Level 4" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="12%"><FONT face="Times New Roman, Times, Serif"
      size=2>(II) </FONT></TD>
    <TD align=left width="88%"><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; any plan of a Plan
      Sponsor which is not part of any Required Aggregation Group and which
      qualifies under Code Section&nbsp;401(a), </FONT></TD></TR></TABLE><BR>
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="9%"></TD>
    <TD width="91%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;is part of a Top-Heavy Group (as defined in
      Paragraph (2) of this Subsection); and</FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 3" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="9%"></TD>
    <TD width="91%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(B)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      if the Plan is included in a Required Aggregation Group, the Plan&#146;s
      condition in a Plan Year for which, as of the Determination Date:
      </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Flush Level 4" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">
    <TR vAlign=top>
    <TD align=right width="12%"><FONT face="Times New Roman, Times, Serif"
      size=2>(i) </FONT></TD>
    <TD align=left width="88%"><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; the Required Aggregation
      Group is a Top-Heavy Group (as defined in Paragraph (2) of this
      Subsection); and </FONT></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Flush Level 4" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="12%"><FONT face="Times New Roman, Times, Serif"
      size=2>(ii) </FONT></TD>
    <TD align=left width="88%"><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; the Required Aggregation
      Group when included in every potential combination, if any, with any or
      all of the plans of a Plan Sponsor and its Affiliates which are not part
      of the Required Aggregation Group and which qualify under Code Section
      401(a) is part of a Top-Heavy Group (as defined in Paragraph (2) of this
      Subsection). </FONT></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 3" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="9%"></TD>
    <TD width="91%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(C)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      For purposes of Subparagraphs (A)(i) and (B)(ii) of this Paragraph (1),
      any combination of plans must satisfy the requirements of Code Sections
      401(a)(4) and 410. </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; A
group shall be deemed to be a Top-Heavy Group if: </FONT></P><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 3" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="9%"></TD>
    <TD width="91%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(A)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      the sum, as of the Determination Date, of the present value of the
      cumulative accrued benefits for all Key Employees under all plans included
      in such group exceeds </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 3" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="9%"></TD>
    <TD width="91%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(B)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      60 percent of a similar sum determined for all participants in such plans.
      </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Flush Level 3" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="9%"><FONT face="Times New Roman, Times, Serif"
      size=2>(3) </FONT></TD>
    <TD align=left width="91%"><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (A) For purposes of this
      Section, the present value of the accrued benefit for any participant in a
      defined contribution plan as of any Determination Date or last day of a
      plan year shall be the sum of: </FONT></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Flush Level 4" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="12%"><FONT face="Times New Roman, Times, Serif"
      size=2>(i) </FONT></TD>
    <TD align=left width="88%"><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; as to any defined
      contribution plan other than a simplified employee pension, the account
      balance as of the most recent valuation date occurring within the plan
      year ending on the Determination Date or last day of a plan year, and
      </FONT></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Flush Level 4" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="12%"><FONT face="Times New Roman, Times, Serif"
      size=2>(ii) </FONT></TD>
    <TD align=left width="88%"><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; as to any simplified
      employee pension, the aggregate employer contributions, and
  </FONT></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Flush Level 4" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="12%"><FONT face="Times New Roman, Times, Serif"
      size=2>(iii) </FONT></TD>
    <TD align=left width="88%"><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; an adjustment for
      contributions due as of the Determination Date or last day of a plan year.
      </FONT></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para Flush Level 3" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD width="15%"><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;
      </FONT></TD>
    <TD width="85%"><FONT face="Times New Roman, Times, Serif" size=2>In the
      case of a plan that is not subject to the minimum funding requirements of
      Code Section 412, the adjustment in Clause (iii) of this
      Subparagraph&nbsp;(A) shall be the amount of any contributions actually
      made after the valuation date but on or before the Determination Date or
      last day of the plan year to the extent not included under Clause (i) or
      (ii) of this Subparagraph&nbsp;(A); provided, however, that in the first
      plan year of the plan, the adjustment in Clause (iii)
      Subparagraph&nbsp;(A) shall also reflect the amount of any contributions
      made thereafter that are allocated as of a date in such first Plan
      Year.&nbsp; In the case of a plan that is subject to the minimum funding
      requirements, the account balance in Clause (i) of this
      Subparagraph&nbsp;(A) and the aggregate contributions in Clause (i)&nbsp;
      of this Subparagraph&nbsp;(A) shall include contributions that would be
      allocated as of a date not later than the Determination Date or last day
      of a plan year, even though those amounts are not yet required to be
      contributed, and the adjustment in Clause (iii) of this
      Subparagraph&nbsp;(A) shall be the amount of any contribution actually
      made (or due to be made) after the valuation date but before the
      expiration of the extended payment period in Code Section&nbsp;412(c)(10)
      to the extent not included under Clause (i) or (ii) of this
      Subparagraph&nbsp;(A). </FONT></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Flush Level 4" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="12%"><FONT face="Times New Roman, Times, Serif"
      size=2>(B) </FONT></TD>
    <TD align=left width="88%"><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; For purposes of this
      Subsection, the present value of the accrued benefit for any participant
      in a defined benefit plan as of any Determination Date or last day of a
      plan year must be determined as of the most recent valuation date which is
      within a 12-month period ending on the Determination Date or last day of a
      plan year as if such participant terminated as of such valuation date;
      provided, however, that in the first plan year of a plan, the present
      value of the accrued benefit for a current participant must be determined
      either (i)&nbsp;as if the participant terminated service as of the
      Determination Date or last day of a plan year or (ii)&nbsp;as if the
      participant terminated service as of such valuation date, but taking into
      account the estimated accrued benefit as of the Determination Date or last
      day of a plan year.&nbsp; For purposes of this Subparagraph&nbsp;(B), the
      valuation date must be the same valuation date used for computing plan
      costs for minimum funding, regardless of whether a valuation is performed
      that year.&nbsp; The actuarial assumptions utilized in calculating the
      present value of the accrued benefit for any participant in a defined
      benefit plan for purposes of this Subparagraph&nbsp;(B) shall be
      established by the Plan Administrator after consultation with the actuary
      for the plan, and shall be reasonable in the aggregate and shall comport
      with the requirements set forth by the Internal Revenue Service in
      Q&amp;A&nbsp;T-26 and T-27 of Regulation Section&nbsp;1.416-1.
  </FONT></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Flush Level 4" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="12%"><FONT face="Times New Roman, Times, Serif"
      size=2>(C) </FONT></TD>
    <TD align=left width="88%"><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; For purposes of
      determining the present value of the cumulative accrued benefit under a
      plan for any participant in accordance with this Subsection, the present
      value shall be increased by the aggregate distributions made with respect
      to the participant (including distributions paid on account of death to
      the extent they do not exceed the present value of the cumulative accrued
      benefit existing immediately prior to death) under each plan being
      considered, and under any terminated plan which if it had not been
      terminated would have been in a Required Aggregation Group with the
      Participating Plan, during the 5-year period ending on the Determination
      Date or last day of the plan year that falls within the calendar year in
      which the Determination Date falls. </FONT></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Flush Level 4" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="12%"><FONT face="Times New Roman, Times, Serif"
      size=2>(D) </FONT></TD>
    <TD align=left width="88%"><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; For purposes of this
      Paragraph (3), participant contributions which are deductible as
      &#147;qualified retirement contributions&#148; within the meaning of Code
      Section&nbsp;219 or any successor, as adjusted to reflect income, gains,
      losses, and other credits or charges attributable thereto, shall not be
      considered to be part of the accrued benefits under any plan.
  </FONT></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Flush Level 4" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="12%"><FONT face="Times New Roman, Times, Serif"
      size=2>(E) </FONT></TD>
    <TD align=left width="88%"><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; For purposes of this
      Paragraph (3), if any employee is not a Key Employee with respect to any
      plan for any plan year, but such employee was a Key Employee with respect
      to such plan for any prior plan year, any accrued benefit for such
      employee shall not be taken into account. </FONT></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Flush Level 4" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="12%"><FONT face="Times New Roman, Times, Serif"
      size=2>(F) </FONT></TD>
    <TD align=left width="88%"><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; For purposes of this
      Paragraph (3), if any employee has not any Plan Sponsor or Affiliate
      maintaining the plan at any time during the five-year period ending on the
      Determination Date, any accrued benefit for that employee shall not be
      taken into account. </FONT></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Flush Level 4" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="12%"><FONT face="Times New Roman, Times, Serif"
      size=2>(G) </FONT></TD>
    <TD align=left width="88%"><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (i) In the case of an
      &#147;unrelated rollover&#148; (as defined below) between plans which qualify under
      Code Section&nbsp;401(a), (a)&nbsp;the plan providing the distribution
      shall count the distribution as a distribution under Subparagraph&nbsp;(C)
      of this Paragraph&nbsp;(3), and (b)&nbsp;the plan accepting the
      distribution shall not consider the distribution part of the accrued
      benefit under this Section; and </FONT></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Flush Level 4" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="12%"><FONT face="Times New Roman, Times, Serif"
      size=2>(ii) </FONT></TD>
    <TD align=left width="88%"><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; in the case of a
      &#147;related rollover&#148; (as defined below) between plans which qualify under
      Code Section 401(a), (a)&nbsp;the plan providing the distribution shall
      not count the distribution as a distribution under Subparagraph (C) of
      this Paragraph (3), and (b) the plan accepting the distribution shall
      consider the distribution part of the accrued benefit under this Section.
      </FONT></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para Indent Level 3" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD width="15%"><FONT face="Times New Roman, Times, Serif" size=2>&nbsp;
      </FONT></TD>
    <TD width="85%"><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For purposes of
      this Subparagraph (G), an &#147;unrelated rollover&#148; is a rollover as defined in
      Code Section 402(a)(5) or 408(d)(3) or a plan-to-plan transfer which is
      both initiated by the participant and made from a plan maintained by one
      employer to a plan maintained by another employer where the employers are
      not Affiliates.&nbsp; For purposes of this Subparagraph (G), a &#147;related
      rollover&#148; is a rollover as defined in Code Section 402(a)(5) or 408(d)(3)
      or a plan-to-plan transfer which is either not initiated by the
      participant or made to a plan maintained by the employer or an Affiliate.
      </FONT></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A073></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>SECTION 2
</FONT></H1><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Notwithstanding anything
contained in the Plan to the contrary, in any Plan Year during which the Plan is
Top-Heavy, a Participant&#146;s interest in his Accrued Benefit shall not vest at any
rate which is slower than the following schedule, effective as of the
Anniversary Date in that Plan Year: </FONT></P>
<TABLE cellSpacing=0 cellPadding=0 width=600 border=0>

  <TR vAlign=top>
    <TD width="45%"><FONT face="Times New Roman, Times, Serif"
    size=2></FONT></TD>
    <TD width="25%"><FONT face="Times New Roman, Times, Serif" size=2><U>Full
      Year of Vesting Service</U> </FONT></TD>
    <TD width="5%"><FONT face="Times New Roman, Times, Serif"
size=2></FONT></TD>
    <TD width="25%"><FONT face="Times New Roman, Times, Serif"
      size=2><U>Percentage Vested</U> </FONT></TD></TR>
  <TR>
    <TD width="45%"><FONT face="Times New Roman, Times, Serif"
    size=2></FONT></TD>
    <TD width="25%"><FONT face="Times New Roman, Times, Serif" size=2>One year
      of less</FONT></TD>
    <TD width="5%"><FONT face="Times New Roman, Times, Serif"
size=2></FONT></TD>
    <TD width="25%"><FONT face="Times New Roman, Times, Serif"
      size=2>0%</FONT></TD></TR>
  <TR>
    <TD width="45%"><FONT face="Times New Roman, Times, Serif"
    size=2></FONT></TD>
    <TD width="25%"><FONT face="Times New Roman, Times, Serif" size=2>Two
      years</FONT></TD>
    <TD width="5%"><FONT face="Times New Roman, Times, Serif"
size=2></FONT></TD>
    <TD  width="25%"><FONT face="Times New Roman, Times, Serif"
      size=2>20%</FONT></TD></TR>
  <TR>
    <TD width="45%"><FONT face="Times New Roman, Times, Serif"
    size=2></FONT></TD>
    <TD width="25%"><FONT face="Times New Roman, Times, Serif" size=2>Three
      years</FONT></TD>
    <TD width="5%"><FONT face="Times New Roman, Times, Serif"
size=2></FONT></TD>
    <TD  width="25%"><FONT face="Times New Roman, Times, Serif"
      size=2>40%</FONT></TD></TR>
  <TR>
    <TD width="45%"><FONT face="Times New Roman, Times, Serif"
    size=2></FONT></TD>
    <TD width="25%"><FONT face="Times New Roman, Times, Serif" size=2>Four
      years</FONT></TD>
    <TD width="5%"><FONT face="Times New Roman, Times, Serif"
size=2></FONT></TD>
    <TD  width="25%"><FONT face="Times New Roman, Times, Serif"
      size=2>60%</FONT></TD></TR>
  <TR>
    <TD width="45%"><FONT face="Times New Roman, Times, Serif"
    size=2></FONT></TD>
    <TD width="25%"><FONT face="Times New Roman, Times, Serif" size=2>Five
      years</FONT></TD>
    <TD width="5%"><FONT face="Times New Roman, Times, Serif"
size=2></FONT></TD>
    <TD width="25%"><FONT face="Times New Roman, Times, Serif"
      size=2>100%</FONT></TD></TR>
  <TR>
    <TD width="45%"><FONT face="Times New Roman, Times, Serif"
    size=2></FONT></TD>
    <TD width="25%"><FONT face="Times New Roman, Times, Serif" size=2>Six
      years or more</FONT></TD>
    <TD width="5%"><FONT face="Times New Roman, Times, Serif"
size=2></FONT></TD>
    <TD  width="25%"><FONT face="Times New Roman, Times, Serif"
      size=2>100%</FONT></TD></TR></TABLE><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The schedule set forth
above in this Section of Appendix B of the Plan shall be inapplicable to a
Participant who has failed to perform an Hour of Service after the Determination
Date on which the Plan has become Top-Heavy.&nbsp; When the Plan ceases to be
Top-Heavy, the schedule set forth above in this Section of Appendix B to the
Plan shall cease to be applicable; provided however, that the provisions of
Section 7.5 of the Plan shall apply. </FONT></P><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A076></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>SECTION 3
</FONT></H1><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      Notwithstanding anything contained in the Plan to the contrary, and except
      as otherwise provided in Subsection (b) of this Section, the Accrued
      Benefit derived from Plan Sponsor contributions of each Participant who is
      not a Key Employee, when expressed as an annual retirement benefit (as
      defined below), shall not be less than the applicable percentage (as
      defined in Subsection (b) of this Section) of the Participant&#146;s average
      compensation (as defined in Subsection (d) of this Section below).
      </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      For purposes of Subsection&nbsp;(a) of this Section, the term &#147;applicable
      percentage&#148; means the lesser of: </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"></TD>
    <TD width="94%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      2&nbsp;percent multiplied by the number of years of service (as defined in
      (c) below) with a Plan Sponsor, or </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 20
percent. </FONT></P><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;.........(c)......For
purposes of this Section: </FONT></P><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"></TD>
    <TD width="94%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      Except as provided in Paragraph&nbsp;(2) of this Subsection&nbsp;(c),
      years of service shall be determined under the rules of
      Paragraphs&nbsp;(4), (5), and (6) of Code Section&nbsp;411(a).
    </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"></TD>
    <TD width="94%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      A year of service with a Plan Sponsor shall not be taken into account if:
      </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 3" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="9%"></TD>
    <TD width="91%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(A)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      the Plan was not Top-Heavy for any Plan Year ending during that year of
      service, or </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 3" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="9%"></TD>
    <TD width="91%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(B)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      that year of service was completed in a Plan Year beginning before
      January&nbsp;1, 1984. </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Flush Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"><FONT face="Times New Roman, Times, Serif"
      size=2>(d) </FONT></TD>
    <TD align=left width="94%"><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (1) For purposes of
      Subsection (a) of this Section, &#147;average compensation&#148; means the average
      of a Participant&#146;s compensation (as defined in Paragraph (3) of this
      Subsection) for each Plan Year in the Participant&#146;s testing period (as
      defined in Paragraph (2) of this Subsection).
</FONT></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Flush Level 3" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="9%"><FONT face="Times New Roman, Times, Serif"
      size=2>(2) </FONT></TD>
    <TD align=left width="91%"><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (A) A Participant&#146;s
      testing period shall be the period of consecutive Plan Years (not
      exceeding 5) during which the Participant had the greatest aggregate
      compensation from a Plan Sponsor. </FONT></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 3" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="9%"></TD>
    <TD width="91%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(B)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      The Plan Years taken into account under Subparagraph&nbsp;(A) of this
      Paragraph&nbsp;(2) shall not include years for which the Participant did
      not earn a year of service under the rules of paragraphs (4), (5) and (6)
      of Code Section 411(a). </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 3" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="9%"></TD>
    <TD width="91%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(C)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      A Plan Year shall not be taken into account under Subparagraph&nbsp;(A) of
      this Paragraph&nbsp;(2) if: </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
that Plan Year ends before January&nbsp;1, 1984, or </FONT></P><!-- MARKER FORMAT-SHEET="Para (List) Flush Level 4" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="12%"><FONT face="Times New Roman, Times, Serif"
      size=2>(ii) </FONT></TD>
    <TD align=left width="88%"><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; that Plan Year begins
      after the close of the last Plan Year in which the Plan was Top-Heavy.
      </FONT></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"></TD>
    <TD width="94%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      For purposes of this Subsection&nbsp;(d), &#147;compensation&#148; means a
      Participant&#146;s Annual Compensation calculated on the basis of a Plan Year.
      </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Flush Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"><FONT face="Times New Roman, Times, Serif"
      size=2>(e) </FONT></TD>
    <TD align=left width="94%"><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (1) For purposes of
      Subsection&nbsp;(a) of this Section, the term &#147;annual retirement benefit&#148;
      means a benefit payable annually in the form of a single life annuity
      (with no ancillary benefits) beginning at Normal Retirement age.
  </FONT></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"></TD>
    <TD width="94%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      If the Participant&#146;s benefit under this Plan begins at a date other than
      his Normal Retirement age, the Participant shall receive a benefit which
      is no less than the Actuarial Equivalent of the annual retirement benefit
      provided under this Section. </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 1" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="3%"></TD>
    <TD width="97%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(f)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      The minimum Accrued Benefit described under this Section shall be provided
      to any Employee who is otherwise eligible for participation in the Plan,
      even if: </FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent Level 2" FSL="Default" -->
<TABLE cellSpacing=0 cellPadding=0 width="100%">

  <TR vAlign=top>
    <TD align=right width="6%"></TD>
    <TD width="94%">
      <P align=left><FONT face="Times New Roman, Times, Serif"
      size=2>&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      The Employee fails to make mandatory employee contributions required as a
      condition of participation in the Plan, or
</FONT></P></TD></TR></TABLE><BR><!-- MARKER FORMAT-SHEET="Para (List) Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The
Employee&#146;s compensation is less than a stated amount, or </FONT></P><!-- MARKER FORMAT-SHEET="Para (List) Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The
Employee is not employed by a Plan Sponsor or Affiliate on a given date.
</FONT></P><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A077></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>SECTION 4
</FONT></H1><!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif"
size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In any limitation year
(as defined in Section&nbsp;6 of Appendix A to the Plan) which contains any
portion of a Plan Year in which the Plan is Top-Heavy, the number&nbsp;&#147;l&#148; shall
be substituted for the number&nbsp;&#147;1.25&#148; in Section&nbsp;5 of Appendix A to the
Plan. </FONT></P><!-- MARKER FORMAT-SHEET="Head Left" FSL="Default" --><A
name=A078></A>
<P align=left><FONT face="Times New Roman, Times, Serif" size=2></FONT></P><!-- MARKER PAGE="sheet: 12; page: 12" -->
<HR color=gray noShade SIZE=5>
<!-- MARKER FORMAT-SHEET="Head Minor Center" FSL="Default" --><A name=A079></A>
<P align=center><FONT face="Times New Roman, Times, Serif" size=2>C  4
</FONT></P><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A080></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>APPENDIX C
</FONT></H1><!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" --><A
name=A081></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=4>ACTUARIAL
EQUIVALENT FACTORS </FONT></H1><!-- MARKER FORMAT-SHEET="Para Flush" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif" size=2>Joint and Survivor and
Contingent Annuitant Factors shall be as determined by the following formulas
for Employees retiring at age 65. </FONT></P>
<TABLE cellSpacing=0 cellPadding=0 width=600 border=0>

  <TR vAlign=top>
    <TD align=left width="5%"><FONT face="Times New Roman, Times, Serif"
      size=2></FONT></TD>
    <TD align=left width="25%"><FONT face="Times New Roman, Times, Serif"
      size=2>100% Continuation: </FONT></TD>
    <TD align=left width="15%"><FONT face="Times New Roman, Times, Serif"
      size=2></FONT></TD>
    <TD width="55%"><FONT face="Times New Roman, Times, Serif" size=2>75% plus
      1% for each year the contingent annuitant is older than the Employee or,
      minus 1% for each year the contingent annuitant is younger than the
      Employee.</FONT></TD></TR>
  <TR vAlign=top>
    <TD width="5%"><FONT face="Times New Roman, Times, Serif"
size=2></FONT></TD>
    <TD width="25%"><FONT face="Times New Roman, Times, Serif" size=2>75%
      Continuation: </FONT></TD>
    <TD width="15%"><FONT face="Times New Roman, Times, Serif"
    size=2></FONT></TD>
    <TD width="55%"><FONT face="Times New Roman, Times, Serif" size=2>80% plus
      3/4% for each year the contingent annuitant is older than the Employee or
      minus 3/4% for each year the contingent annuitant is younger than the
      Employee.</FONT></TD></TR>
  <TR vAlign=top>
    <TD width="5%"><FONT face="Times New Roman, Times, Serif"
size=2></FONT></TD>
    <TD width="25%"><FONT face="Times New Roman, Times, Serif" size=2>50%
      Continuation: </FONT></TD>
    <TD width="15%"><FONT face="Times New Roman, Times, Serif"
    size=2></FONT></TD>
    <TD width="55%"><FONT face="Times New Roman, Times, Serif" size=2>86% plus
      1/2% for each year the contingent annuitant is older than the Employee or
      minus 1/2% for each year the contingent annuitant is younger than the
      Employee.</FONT></TD></TR></TABLE><!-- MARKER FORMAT-SHEET="Para Flush" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif" size=2>The initial factor should
be increased by .6% for each full year the Employee is under age 65 and
decreased by .6% for each full year the Employee is over age 65.&nbsp; Age shall
be determined as the age on the individual&#146;s nearest birthday. </FONT></P><!-- MARKER FORMAT-SHEET="Head Major Center Bold 1" FSL="Default" --><A
name=A082></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=3>Table
Illustrating the Factors at Various Ages </FONT></H1>
<TABLE cellSpacing=0 cellPadding=0 width=600 align=center border=0>

  <TR vAlign=top align=center>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
    size=2></FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2>Contingent </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
    size=2></FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
    size=2></FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
    size=2></FONT></TD></TR>
  <TR vAlign=top align=center>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2>Participant's </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2>Annuitant's </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif" size=2>100%
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif" size=2>75%
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif" size=2>50%
      </FONT></TD></TR>
  <TR vAlign=top align=center>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2><U>Age</U> </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2><U>Age</U> </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2><U>Continuance</U> </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2><U>Continuance</U> </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2><U>Continuance</U> </FONT></TD></TR>
  <TR vAlign=top align=center>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif" size=2>65
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
    size=2>70</FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2>.800</FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif" size=2>.838
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2>.885</FONT></TD></TR>
  <TR vAlign=top align=center>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif" size=2>65
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
    size=2>65</FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2>.750</FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif" size=2>.800
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2>.860</FONT></TD></TR>
  <TR vAlign=top align=center>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif" size=2>65
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif" size=2>60
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif" size=2>.700
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2>.763</FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2>.835</FONT></TD></TR>
  <TR vAlign=top align=center>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif" size=2>65
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
    size=2>55</FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2>.650</FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2>.725</FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2>.810</FONT></TD></TR>
  <TR vAlign=top align=center>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif" size=2>62
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif" size=2>64
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2>.788</FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif" size=2>.833
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2>.888</FONT></TD></TR>
  <TR vAlign=top align=center>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif" size=2>62
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif" size=2>60
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif" size=2>.748
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif" size=2>.803
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2>.868</FONT></TD></TR>
  <TR vAlign=top align=center>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif" size=2>60
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif" size=2>62
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif" size=2>.800
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif" size=2>.845
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2>.900</FONT></TD></TR>
  <TR vAlign=top align=center>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif" size=2>55
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif" size=2>53
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2>.790</FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif" size=2>.845
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2>.910</FONT></TD></TR></TABLE><!-- MARKER FORMAT-SHEET="Head Major Center Bold 1" FSL="Default" --><A
name=A085></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=3>Guaranteed
Period Option Factors </FONT></H1>
<TABLE cellSpacing=0 cellPadding=0 width=600 align=center border=0>

  <TR vAlign=top align=center>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2><U><B>Age</B></U> </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2><U><B>120 Months</B></U> </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2><U><B>240 Months</B></U> </FONT></TD></TR>
  <TR vAlign=top align=center>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif" size=2>65
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2>.910</FONT> </TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2>.740</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif" size=2>64
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif" size=2>.917
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2>.756</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif" size=2>63
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif" size=2>.924
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2>.772</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2>62</FONT> </TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2>.931</FONT> </TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2>.788</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2>61</FONT> </TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2>.938</FONT> </TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2>.804</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2>60</FONT> </TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2>.945</FONT> </TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2>.820</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2>59</FONT> </TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2>.952</FONT> </TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2>.836</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2>58</FONT> </TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2>.959</FONT> </TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2>.852</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2>57</FONT> </TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2>.966</FONT> </TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2>.868</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2>56</FONT> </TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2>.973</FONT> </TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2>.884</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2>55</FONT> </TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2>.980</FONT> </TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"
      size=2>.900</FONT> </TD></TR></TABLE><!-- MARKER FORMAT-SHEET="Head Major Center Bold 1" FSL="Default" --><A
name=A087></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=3>Social
Security Adjustment Option Factors </FONT></H1>
<TABLE cellSpacing=0 cellPadding=0 width=600 align=center border=0>

  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"
      size=2><U><B>Years From Benefit Commencement to Social Security
      Commencement</B></U> </FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif"
      size=2><U><B></B></U></FONT></TD>
    <TD width="48%"><FONT face="Times New Roman, Times, Serif"
      size=2><U><B><BR>Participant's Age at Social Security Commencement</B></U>
      </FONT></TD></TR></TABLE>
<TABLE cellSpacing=0 cellPadding=0 width=600 align=center border=0>

  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"
      size=2><U><B></B></U></FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif"
      size=2><U><B></B></U></FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif"
      size=2><U><B>65</B></U> </FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif"
      size=2><U><B>64</B></U> </FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif"
      size=2><U><B>63</B></U> </FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif"
      size=2><U><B>62</B></U> </FONT></TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>1</FONT>
    </TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif"
    size=2></FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif" size=2>.933
      </FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif" size=2>.929
      </FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif" size=2>.923
      </FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif" size=2>.916
      </FONT></TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>2</FONT>
    </TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif"
    size=2></FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif" size=2>.867
      </FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif" size=2>.857
      </FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif" size=2>.845
      </FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif" size=2>.834
      </FONT></TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>3</FONT>
    </TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif"
    size=2></FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif" size=2>.800
      </FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif" size=2>.786
      </FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif" size=2>.769
      </FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif"
      size=2>.791</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>4
    </FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif"
    size=2></FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif" size=2>.733
      </FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif"
      size=2>.715</FONT> </TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif" size=2>.730
      </FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif"
      size=2>.750</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>5
    </FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif"
    size=2></FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif" size=2>.677
      </FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif"
      size=2>.678</FONT> </TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif" size=2>.692
      </FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif"
      size=2>.709</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>6
    </FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif"
    size=2></FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif" size=2>.633
      </FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif"
      size=2>.643</FONT> </TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif" size=2>.654
      </FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif"
      size=2>.666</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>7
    </FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif"
    size=2></FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif" size=2>.600
      </FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif"
      size=2>.608</FONT> </TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif" size=2>.615
      </FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif"
      size=2>.625</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>8
    </FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif"
    size=2></FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif" size=2>.567
      </FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif" size=2>.571
      </FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif" size=2>.577
      </FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif" size=2>-</FONT>
    </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>9
    </FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif" size=2></FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif" size=2>.533
      </FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif" size=2>.536
      </FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif" size=2>-
    </FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif" size=2>-</FONT>
    </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>10
      </FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif"     size=2></FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif" size=2>.500
      </FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif" size=2>-
    </FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif" size=2>-
    </FONT></TD>
    <TD width="12%"><FONT face="Times New Roman, Times, Serif" size=2>-</FONT>
    </TD></TR></TABLE><!-- MARKER FORMAT-SHEET="Para Flush" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif" size=2>These factors are
multiplied by the estimated Social Security benefit and the result plus the
early retirement benefit payable is the pension payable until Social Security
commences. </FONT></P><!-- MARKER PAGE="sheet: 13; page: 13" -->
<HR color=gray noShade SIZE=5>
<!-- MARKER FORMAT-SHEET="Head Major Center Bold 1" FSL="Default" --><A
name=A090></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=3>Early
Retirement and Terminated Employee Reduction Factors </FONT></H1><!-- MARKER FORMAT-SHEET="Head Major Center Bold 1" FSL="Default" --><A
name=A091></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=3>(Plan
Sections 5.1 and 7.2) </FONT></H1>
<TABLE cellSpacing=0 cellPadding=0 width=600 align=center border=0>

  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B>Age</B></U> </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B>Factor</B></U> </FONT></TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>64
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>.930</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>63
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>.860
      </FONT></TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>62
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>.790</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>61
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>.720</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>60</FONT> </TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>.650</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>59</FONT> </TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"      size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"      size=2>.620</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"      size=2>58</FONT> </TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"      size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"      size=2>.590</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>57
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>.560</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>56</FONT> </TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>.530
      </FONT></TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>55
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"      size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"      size=2>.500</FONT> </TD></TR></TABLE><!-- MARKER FORMAT-SHEET="Head Major Center Bold 1" FSL="Default" --><A
name=A093></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=3>Lump Sum
Factors </FONT></H1><!-- MARKER FORMAT-SHEET="Head Major Center Bold 1" FSL="Default" --><A
name=A094></A>
<H1 align=center><FONT face="Times New Roman, Times, Serif" size=3>(Plan Section
1.2(b)) </FONT></H1><!-- MARKER FORMAT-SHEET="Para Flush" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif" size=2>Factors used to value lump
sum benefits shall be calculated using the 1971 Group Annuity Table for males.
</FONT></P><!-- MARKER FORMAT-SHEET="Para (List) Flush" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif" size=2>A.&nbsp;&nbsp;&nbsp;&nbsp;
Factors for converting a life annuity commencing at age 65 to a lump sum.
</FONT></P>
<TABLE cellSpacing=0 cellPadding=0 width=600 align=center border=0>

  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B>Age</B></U> </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B>Factor</B></U> </FONT></TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>30
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>.449</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>31
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>.485</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>32
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>.524</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>33
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>.567</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>34
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>.613</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>35
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>.662</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>36
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>.716</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>37
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>.775</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>38
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>.838</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>39
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>.906</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>40
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>.980</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>41
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>1.060</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>42
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>1.147</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>43
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>1.241</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>44
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>1.343</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>45
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>1.454</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>46
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>1.575</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>47
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>1.707</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>48
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>1.851</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>49
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>2.007</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>50
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>2.178</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>51
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>2.365</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>52
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>2.569</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>53
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>2.793</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>54
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>3.038</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>55
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>3.307</FONT> </TD></TR></TABLE><!-- MARKER FORMAT-SHEET="Para (List) Flush" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif" size=2>B.&nbsp;&nbsp;&nbsp;&nbsp;
Factors for converting a life annuity at the age shown to a lump sum.
</FONT></P>
<TABLE cellSpacing=0 cellPadding=0 width=600 align=center border=0>

  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B>Age</B></U> </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B>Factor</B></U> </FONT></TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>55</FONT> </TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>9.9893</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>56
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>9.8328
      </FONT></TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>57
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>9.6699</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>58
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>9.5001</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>59
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>9.3233</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>60
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>9.1403</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>61
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>8.9517</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>62
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>8.7575</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>63
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>8.5578</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>64
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>8.3526</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>65
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>8.1424</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>66
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"      size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>7.9288</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>67
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>7.7130</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>68
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>7.4960</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>69
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>7.2782</FONT> </TD></TR>
  <TR vAlign=top align=center>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif" size=2>70
      </FONT></TD>
    <TD width="20%"><FONT face="Times New Roman, Times, Serif"       size=2><U><B></B></U></FONT></TD>
    <TD width="40%"><FONT face="Times New Roman, Times, Serif"       size=2>7.0610</FONT> </TD></TR></TABLE></BODY></HTML>

</TEXT>
</DOCUMENT>
