TENET HEALTHCARE CORP
AMENDED AND RESTATED 1995 STOCK INCENTIVE PLAN
<DOCUMENT>
<TYPE>EX-10.(S)
<SEQUENCE>9
<FILENAME>tenet023722_ex-10s.htm
<DESCRIPTION>AMENDED AND RESTATED 1995 STOCK INCENTIVE PLAN
<TEXT>
<HTML>
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     <!-- Control Number: 023722                                                           -->
     <!-- Rev Number:     1.0                                                              -->
     <!-- Client Name:    Tenet Healthcare Corporation                                     -->
     <!-- Project Name:   Form 10-K                                                        -->
     <!-- Firm Name:      Prepared by AFPI EDGAR Plus                                      -->
     <TITLE>Tenet Healthcare Corporation Exhibit 10(s)</TITLE>
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<P ALIGN="RIGHT"><FONT SIZE="2"><B>Exhibit 10(s)</B></FONT></P>

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<P ALIGN="CENTER"><FONT SIZE="2"><B>TENET HEALTHCARE CORPORATION<BR>
AMENDED AND RESTATED<BR>1995 STOCK INCENTIVE PLAN</B></FONT></P>

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<P><FONT SIZE="2"><B>1. Purpose Of The Plan.</B></FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Effective
upon the approval of the Company&#146;s shareholders, this Amended and Restated
1995 Stock Incentive Plan amends and restates, in its entirety, the 1995 Stock
Incentive Plan approved by the shareholders of the Company on September 27,
1995.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
purpose of the Amended and Restated 1995 Stock Incentive Plan of Tenet
Healthcare Corporation is to promote the interests of the Company and its
shareholders by strengthening the Company&#146;s ability to attract, motivate
and retain employees, advisors and consultants of training, experience and
ability, and to provide a means to encourage stock ownership and a proprietary
interest in the Company to officers and valued employees of the Company and
consultants and advisors to the Company upon whose judgment, initiative, and
efforts the financial success and growth of the business of the Company largely
depend.</FONT></P>

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<P><FONT SIZE="2"><B>2. Definitions.</B></FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)
&#147;Appreciation Right&#148; means a right to receive an amount, representing the
difference between a price per share of Common Stock assigned on the date of grant and
the Fair Market Value of a share of Common Stock on the date of exercise of such grant,
payable in cash.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)
&#147;Board&#148; means the Board of Directors of the Company.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)
&#147;Business Unit&#148; means any division, group, subsidiary or other unit
within the Company which is designated by the Committee to constitute a Business
Unit.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)
&#147;Code&#148; means the Internal Revenue Code of 1986, as amended.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e)
&#147;Committee&#148; means the Compensation and Stock Option Committee of the
Board, unless the Board appoints another committee to administer the Plan.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f)
&#147;Common Stock&#148; means the $0.075 par value Common Stock of the Company.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g)
&#147;Company&#148; means Tenet Healthcare Corporation, a Nevada corporation.</FONT></P>
<BR>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(h)
&#147;Eligible Person&#148; means an Employee, advisor or consultant of the Company or any
of its present or future Business Units but shall not include a director who is not an
Employee of the Company.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)
&#147;Employee&#148; means any executive officer or any employee of the Company,
or of any of its present or future Business Units.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(j)
&#147;Exchange Act&#148; means the Securities Exchange Act of 1934, as amended
from time to time or any successor statute.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(k)
&#147;Fair Market Value&#148; means the closing price of a share of Common Stock on the
New York Stock Exchange on the date as of which fair market value is to be determined or
the actual sale price of the shares acquired upon exercise if the shares are sold in a
same day sale, or if no sales were made on such date, the closing price of such shares on
the New York Stock Exchange on the next preceding date on which there were such sales.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(l)
&#147;Incentive Award&#148; means an Option, Appreciation Right, Performance
Unit, Restricted Unit, a Section 162(m) Award or cash bonus award granted under
the Plan.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(m)
&#147;Incentive Stock Option&#148; means an Option intended to qualify under
Section 422 of the Code and the Treasury Regulations thereunder.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(n)
&#147;Option&#148; means an Incentive Stock Option or a nonqualified stock option.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(o)
&#147;Participant&#148; means any Eligible Person selected to receive an
Incentive Award pursuant to Section 5.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(p)
&#147;Plan&#148; means the Amended and Restated 1995 Stock Incentive Plan as set
forth herein, as it may be amended from time to time.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(q)
&#147;Performance Criteria&#148; means one or more of the following criteria
selected by, and as further defined by, the Committee to measure achievement of
Performance Goals:</FONT></P>

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<TR VALIGN=TOP>
<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)
Income, either before or after income taxes, including or excluding interest,
depreciation and amortization, extraordinary items and other material non-recurring gains
or losses, discontinued operations, the cumulative effect of changes in accounting
policies and the effects of any tax law changes;</FONT></TD>
</TR>
</TABLE>
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<P ALIGN="CENTER"><FONT SIZE="2">2</FONT></P>
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<TR VALIGN=TOP>
<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)
Return on average equity, which shall be income calculated in accordance with paragraph
(i) above, divided by the average of stockholders&#146;equity as of the beginning and as
of the end of the applicable period;</FONT></TD>
</TR>
</TABLE>
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<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii)
Primary or fully diluted earnings per share of Common Stock, which shall be income
calculated in accordance with paragraph (i) above, divided by the weighted average number
of shares and share equivalents of Common Stock;</FONT></TD>
</TR>
</TABLE>
<BR>

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<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iv)
Net cash provided by operating activities based upon income calculated in accordance with
paragraph (i) above; or</FONT></TD>
</TR>
</TABLE>
<BR>

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<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(v)
Quality of service and/or patient care, measured by the extent to which pre-set quality
objectives are achieved by the Company or a Business Unit.</FONT></TD>
</TR>
</TABLE>
<BR>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(r)
&#147;Performance Goals&#148; are the performance objectives with respect to Performance
Criteria established by the Committee for the Company or a Business Unit for the purpose
of determining whether, and the extent to which, a Section 162(m) Award will be awarded
or paid.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(s)
&#147;Performance Unit&#148; means a grant made under Section 8 entitling a
Participant to a payment of cash at the end of a performance period if certain
conditions as may be established by the Committee are met.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(t)
&#147;Restricted Unit&#148; means a grant made under Section 9 entitling a
Participant to a payment of cash at the end of a vesting period established by
the Committee equivalent in value to the Fair Market Value of a share of Common
Stock with such limits as to maximum value, if any, as may be established by the
Committee.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(u)
&#147;Section 162(m)&#148; means Section 162(m) of the Code and regulations and
governmental interpretations thereunder.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(v)
&#147;Section 162(m) Award&#148; means a Performance Unit or a Restricted Unit
meeting the requirements of Section 10.</FONT></P>

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<P><FONT SIZE="2"><B>3. Shares Of Common Stock Subject To The Plan.</B></FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)
Subject to the provisions of Section 3(c) and Section 12, the aggregate number
of shares of Common Stock that may be issued, transferred or exercised pursuant
to Incentive Awards under the Plan is 30,000,000 shares of Common Stock.</FONT></P>
<BR>

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<P ALIGN="CENTER"><FONT SIZE="2">3</FONT></P>
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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)
The shares of Common Stock to be delivered under the Plan will be made
available, at the discretion of the Board or the Committee, either from
authorized but unissued shares of Common Stock or from previously issued shares
of Common Stock reacquired by the Company, including shares purchased on the
open market.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)
If any share of Common Stock that is the subject of an Incentive Award is not
issued or transferred and ceases to be issuable or transferable for any reason,
such share of Common Stock will no longer be charged against the limitations
provided for in Section 3(a) and may again be made subject to Incentive Awards.
Shares as to which an Option has been surrendered in connection with the
exercise of a related Appreciation Right, however, will not again be available
for the grant of any further Incentive Awards. Incentive Awards to the extent
they are paid out in cash and not in Common Stock shall not be applied against
the limitations provided for in Section 3(a).</FONT></P>

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<P><FONT SIZE="2"><B>4. Administration Of The Plan.</B></FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)
The Plan will be administered by the Committee, which will consist of two or
more persons (i) who satisfy the requirements of a &#147;Non-Employee
Director&#148; for purposes of Rule 16b-3 under the Exchange Act, and (ii) who
satisfy the requirements of an &#147;outside director&#148; for purposes of
Section 162(m).</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)
The Committee has and may exercise such powers and authority of the Board as may
be necessary or appropriate for the Committee to carry out its functions as
described in the Plan. The Committee has authority in its discretion to
determine the Eligible Persons to whom, and the time or times at which,
Incentive Awards may be granted and the number of shares, units, or Appreciation
Rights subject to each Incentive Award. The Committee also has authority to
interpret the Plan, to make determinations as to whether a grantee is
permanently and totally disabled, and to determine the terms and provisions of
the respective Incentive Award agreements and to make all other determinations
necessary or advisable for Plan administration. The Committee has authority to
prescribe and rescind rules and regulations relating to the Plan.
All interpretations, determinations, and actions by the Committee will be final,
conclusive, and binding upon all parties.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)
No member of the Board nor the Committee will be liable for any action or
determination made in good faith by the Board or the Committee with respect to
the Plan or any Incentive Award under it.</FONT></P>
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<P><FONT SIZE="2"><B>5. Eligibility.</B></FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)
All Employees who have been determined by the Committee to be key Employees and
all consultants and advisors to the Company, or to any Business Unit, present or
future, that have been determined by the Committee to be key consultants or
advisors are eligible to receive Incentive Awards under the Plan; however, only
Employees who have been determined by the Committee to be key Employees of the
Company or any subsidiary corporation (within the meaning of Section 424(f) of
the Code) shall be eligible to receive Incentive Stock Options under the Plan.
The Committee has authority, in its sole discretion, to determine and designate
from time to time those Eligible Persons who are to be granted Incentive Awards,
and the type and amount of Incentive Award to be granted. Each Incentive Award
will be evidenced by a written instrument and may include any other terms and
conditions consistent with the Plan, as the Committee may determine.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)
No person will be eligible for the grant of any Incentive Stock Option who owns
or would own immediately after the grant of such Option, directly or indirectly,
stock possessing more than ten percent of the total combined voting power of all
classes of stock of the Company or of any subsidiary corporation (within the
meaning of Section 424(f) of the Code). This does not apply if, at the time such
Incentive Stock Option is granted, the Incentive Stock Option price is at least
110% of the Fair Market Value of the Common Stock on the date of the grant. In
this event, the Incentive Stock Option by its terms is not exercisable after the
expiration of five years from the date of grant.</FONT></P>

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<P><FONT SIZE="2"><B>6. Terms And Conditions Of Stock Options.</B></FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)
The exercise price per share for each Option will be at least equal to the Fair
Market Value of the Common Stock on the date of grant.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)
Options shall vest no earlier than ratably over three years and will not be
exercisable for at least one year after being granted. Options may be exercised
as determined by the Committee, but in no event may an Option be exercisable
after 10 years from the date of grant.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)
Upon the exercise of an Option, the exercise price will be payable in full in cash or, in
the discretion of the Committee, by the assignment and delivery to the Company of shares
of Common Stock owned by the optionee; or in the discretion of the Committee, by a
promissory note secured by shares of Common Stock bearing interest at a rate determined
by the Committee; or by a combination of any of the above. The exercise price may, in the
discretion of the Committee, also be paid by delivering a properly executed exercise
notice for such Option along with irrevocable instructions to a broker to deliver
promptly to the Company the amount of sale or loan proceeds necessary to fully pay the
purchase price and such other documents as the Committee may determine. Any shares
assigned and delivered to the Company in payment or partial payment of the exercise price
will be valued at the Fair Market Value on the exercise date.</FONT></P>
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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)
With respect to Incentive Stock Options granted under the Plan, the aggregate
Fair Market Value (determined as of the date the Incentive Stock Option is
granted) of the number of shares with respect to which Incentive Stock Options
are exercisable for the first time by an Employee during any calendar year
(under the Plan or any other plan of the Company or a subsidiary corporation
(within the meaning of Section 424(f) of the Code)) shall not exceed one hundred
thousand dollars ($100,000) or such other limit as may be set forth in the Code.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e)
No fractional shares will be issued pursuant to the exercise of an Option nor
will any cash payment be made in lieu of fractional shares.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f)
With respect to the exercise of an Option under the Plan, the Participant may, in the
discretion of the Committee, receive a replacement Option under the Plan to purchase a
number of shares of Common Stock equal to the number of shares of Common Stock, if any,
which the Participant delivered on exercise of the Option, with a purchase price equal to
the Fair Market Value on the exercise date and with a term extending to the expiration
date of the original Option.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g)
At the time a Participant exercises an Option (other than, in the case of a
participant who is a &#147;covered employee&#148; for purposes of Section 162(m)
at the time of exercise, an Option that meets the requirements of Section
162(m)), the Committee may grant a cash bonus award in such amount as the
Committee may determine. The Committee may make such a determination at the time
of grant or exercise. The cash bonus award may be subject to any condition
imposed by the Committee, including a reservation of the right to revoke a cash
bonus award at any time before it is paid.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(h)
All Incentive Stock Options shall be granted within 10 years from the date this Plan is
adopted or is approved by the shareholders, whichever is earlier.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)
Incentive Stock Options by their terms shall not be transferable by the
Employee, other than by will or by laws of descent and distribution and shall be
exercisable only by an Employee during his or her lifetime.</FONT></P>
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<P><FONT SIZE="2"><B>7. Terms And Conditions Of Appreciation Rights.</B></FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)
An Appreciation Right may be granted in connection with an Option, either at the time of
grant or at any time thereafter during the term of the Option.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)
An Appreciation Right granted in connection with an Option will entitle the
holder, upon exercise, to surrender such Option or any portion thereof to the
extent unexercised, with respect to the number of shares as to which such
Appreciation Right is exercised, and to receive payment of an amount computed
pursuant to Section 7(d). Such Option will, to the extent and when surrendered,
cease to be exercisable.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)
Subject to Section 7(i), an Appreciation Right granted in connection with an
Option hereunder will be exercisable at such time or times, and only to the
extent, that a related Option is exercisable, will expire no later than the
related Option expires and will not be transferable except to the extent that
such related Option may be transferable.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)
Upon the exercise of an Appreciation Right granted in connection with an Option,
the holder will be entitled to receive payment of an amount determined by
multiplying:</FONT></P>

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<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)
The difference obtained by subtracting the purchase price of a share of Common Stock
specified in the related Option from the Fair Market Value of a share of Common Stock on
the date of exercise of such Appreciation Right, by</FONT></TD>
</TR>
</TABLE>
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<TR VALIGN=TOP>
<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)
The number of shares as to which such Appreciation Right will have been exercised.</FONT></TD>
</TR>
</TABLE>
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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e)
An Appreciation Right may be granted without relationship to an Option and, in
such case, will be exercisable as determined by the Committee, but in no event
after 15 years from the date of grant.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f)
An Appreciation Right granted without relationship to an Option will entitle the
holder, upon exercise of the Appreciation Right, to receive payment of an amount
determined by multiplying:</FONT></P>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)
The difference obtained by subtracting the amount assigned to the Appreciation Right by
the Committee on the date of grant (which shall not be less than the amount allowed by
applicable law) from the Fair Market Value of a share of Common Stock on the date of
exercise of such Appreciation Right, by</FONT></TD>
</TR>
</TABLE>
<BR>


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<BR>


<!-- MARKER FORMAT-SHEET="Para In 1" -->
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)
The number of shares as to which such Appreciation Right will have been exercised.</FONT></TD>
</TR>
</TABLE>
<BR>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g)
At the time of grant of an Appreciation Right, the Committee may determine the
maximum amount payable with respect to such Appreciation Right; however, such
maximum amount shall in no event be greater than the applicable amount
determined in accordance with Section 7(d) or 7(f).</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(h)
Payment of the amount determined under Section 7(d) or (f) shall be made in cash.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)
An Appreciation Right granted in connection with an Incentive Stock Option may be
exercised only when the market price of the Common Stock subject to the Incentive Stock
Option exceeds the purchase price of a share of Common Stock related to the Incentive
Stock Option.</FONT></P>

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<P><FONT SIZE="2"><B>8. Terms And Conditions Of Performance Units.</B></FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Performance
Units, measured in whole or in part by the value of shares of Common Stock, the
performance of the Participant, the performance of the Company or any Business Unit or
any combination thereof, may be granted under the Plan. Such incentives shall be payable
in cash and shall be subject to such restrictions and conditions, as the Committee shall
determine. At the time of a Performance Unit grant, the Committee shall determine, in its
sole discretion, one or more performance periods and performance goals to be achieved
during the applicable performance periods as well as a target payment value for the
Performance Unit or a range of payment values. No performance period shall exceed 10
years from the date of the grant. The performance goals applicable to a Performance Unit
grant may be subject to such later revisions as the Committee shall deem appropriate to
reflect significant unforeseen events such as changes in laws, regulations or accounting
practices, or unusual or nonrecurring items or occurrences. At the end of the performance
period, the Committee shall determine the extent to which performance goals have been
attained or a degree of achievement between maximum and minimum levels in order to
establish the level of payment to be made, if any.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Committee may provide that during a performance period a Participant shall be
paid a cash amount per Performance Unit in the same amount and at the same time
as a dividend on a share of Common Stock.</FONT></P>
<BR>

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<P><FONT SIZE="2"><B>9. Terms And Conditions Of Restricted Units.</B></FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Restricted
Units may be granted under the Plan based on past, current and potential
performance. Such Units shall be subject to such restrictions and conditions as
the Committee shall determine. At the time of a Restricted Unit grant, the
Committee shall determine, in its sole discretion, the vesting period of the
Units and the maximum value of the Units. No vesting period shall exceed 10
years from the date of the grant. A Restricted Unit grant may be made subject to
such later revisions as the Committee shall deem appropriate to reflect
significant unforeseen events such as changes in laws, regulations or accounting
practices, or unusual or nonrecurring items or occurrences. At the end of the
vesting period applicable to Restricted Units granted to a Participant, a cash
amount equivalent in value to the Fair Market Value of one share of Common Stock
on the last day of the vesting period, subject to any maximum value determined
by the Committee at the time of grant, shall be paid with respect to each such
Restricted Unit to the Participant.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;During
the vesting period for Restricted Units, the Committee may provide that a
Participant shall be paid with respect to each Restricted Unit, cash amounts in
the same amount and at the same time as a dividend on a share of Common Stock.</FONT></P>

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<P><FONT SIZE="2"><B>10. Section 162(M) Awards.</B></FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Without
limiting the generality of the foregoing, any of the Performance Units or
Restricted Units referred to in Sections 8 and 9, respectively, may be granted
as awards that satisfy the additional requirements of this Section 10 so as to
qualify for exemption as &#147;performance-based compensation&#148; within the
meaning of Section 162(m). Any such award shall be designated as a Section
162(m) Award at the time of grant.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) <I>Eligible Class</I>.
The eligible class of persons for Section 162(m) Awards shall be all Eligible Persons.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)
<I>Performance Goals</I>. A Participant&#146;s right to receive any payment with
respect to an Incentive Award designated as a Section 162(m) Award shall be
determined by the degree of achievement of a Performance Goal or Goals. The
specific Performance Goals with respect to a Section 162(m) Award must be
established by the Committee in advance of the deadlines applicable under
Section 162(m) and while the performance relating to the Performance Goals
remains substantially uncertain. Notwithstanding anything elsewhere in the Plan
to the contrary (other than Section 12(d)), as and to the extent required by
Section 162(m), the Performance Goal must state, in terms of an objective
formula or standard, the method of computing the amount of compensation payable
to the Participant if the Performance Goal is attained, and must preclude
discretion to increase the amount of compensation payable that otherwise would
be due upon attainment of the Performance Goal.</FONT></P>
<BR>

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<P ALIGN="CENTER"><FONT SIZE="2">9</FONT></P>
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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)
<I>Committee Certification</I>. Before any Section 162(m) Award is paid to a
Participant, the Committee must certify in writing (by resolution or otherwise)
that the applicable Performance Goals and any other material terms of the
Section 162(m) Award were satisfied; provided, however, that a Section 162(m)
Award may be paid without regard to the satisfaction of the applicable
Performance Goal (and the requirements of Section 162(m)) in the event of a
Change in Control as provided in Section 12(d).</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)
<I>Terms And Conditions Of Awards; Committee Discretion To Reduce Awards</I>.
The Committee shall have discretion to determine the conditions, restrictions or
other limitations, in accordance with the terms of this Plan and Section 162(m),
on the payment of individual Section 162(m) Awards. To the extent set forth in a
Section 162(m) Award agreement, the Committee may reserve the right to reduce
the amount payable in accordance with any standards or on any other basis
(including the Committee&#146;s discretion), as the Committee may impose.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e)
<I>Adjustments For Material Changes</I>. As and to the extent permitted by
Section 162(m), in the event of (i) a change in corporate capitalization, a
corporate transaction or a complete or partial corporate liquidation, or (ii)
any extraordinary gain or loss or other event that is treated for accounting
purposes as an extraordinary item under generally accepted accounting
principles, or (iii) any material change in accounting policies or practices
affecting the Company and/or the Performance Goals, then, to the extent any of
the foregoing events was not anticipated at the time the Performance Goals were
established, the Committee may make adjustments to the Performance Goals, based
solely on objective criteria, so as to neutralize the effect of the event on the
applicable Section 162(m) Award.</FONT></P>

<!-- MARKER FORMAT-SHEET="Para In 0" -->
<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) <I>Interpretation</I>.
It is the intent of the Company that the Section 162(m) Awards satisfy,
and be interpreted in a manner that satisfy, the applicable requirements of Section
162(m), including the requirements for performance-based compensation under Section
162(m)(4)(C), so that the Company&#146;s tax deduction for remuneration in respect of
such an award for services performed by employees of the Company who are subject to
Section 162(m) is not disallowed in whole or in part by the operation of such Code
section. If any provision of this Plan otherwise would frustrate or conflict with the
intent expressed in this Section 10, that provision, to the extent possible, shall be
interpreted and deemed amended so as to avoid such conflict. To the extent of any
remaining irreconcilable conflict with such intent, such provision shall be deemed void
as applicable to such employees with respect to whom such conflict exists. Nothing herein
shall be interpreted so as to preclude any Eligible Person from receiving an award that
is not a Section 162(m) Award.</FONT></P>
<BR>

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<P><FONT SIZE="2"><B>11. Limits On Awards.</B></FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
maximum number of shares of Common Stock or stock units underlying (i) Options
and Appreciation Rights and/or (ii)&nbsp;Performance Units and Restricted Units, that
may be granted to any Eligible Person during any period of five consecutive
fiscal years of the Company, beginning with fiscal year 1996, shall not exceed
an average number of 500,000 shares per year, either individually or in the
aggregate with respect to all such types of awards, with such number of shares
subject to adjustment on the same basis as provided in Section 12. To the extent
required by Section 162(m), awards subject to the foregoing limit that are
cancelled shall not again be available for grant under this limit. The maximum
dollar amount of compensation in respect of Performance Units and Restricted
Units that may be paid to any Eligible Person during any fiscal year of the
Company shall not exceed $1,500,000.</FONT></P>

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<P><FONT SIZE="2"><B>12. Adjustment Provisions.</B></FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)
Subject to Section 12(b), if the outstanding shares of Common Stock of the
Company are increased, decreased, or exchanged for a different number or kind of
shares or other securities, or if additional shares or new or different shares
or other securities are distributed with respect to such shares of Common Stock
or other securities, through merger, consolidation, spin off, sale of all or
substantially all the property of the Company, reorganization, recapitalization,
reclassification, stock dividend, stock split, reverse stock split or other
distribution with respect to such shares of Common Stock, or other securities,
an appropriate and proportionate adjustment may be made in (i) the maximum
number and kind of shares provided in Section 3, (ii) the number and kind of
shares, units, or other securities subject to the then-outstanding Incentive
Awards, and (iii) the price for each share or other unit of any other securities
subject to then-outstanding Incentive Awards without change in the aggregate
purchase price or value as to which such Incentive Awards remain exercisable or
subject to restrictions.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)
Despite the provisions of Section 12(a), upon dissolution or liquidation of the Company
or upon a reorganization, merger, or consolidation of the Company with one or more
corporations as a result of which the Company is not the surviving corporation or
survives as a subsidiary of another corporation, or upon the sale of all or substantially
all the property of the Company, all Incentive Awards then outstanding under the Plan
will be fully vested and exercisable and all restrictions will immediately cease, unless
provisions are made in connection with such transaction for the continuance of the Plan
and the assumption or the substitution for such Incentive Awards of new incentive awards
covering the stock of a successor employer corporation, or a parent or subsidiary
thereof, with appropriate adjustments as to the number and kind of shares and prices.</FONT></P>
<BR>

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<!-- MARKER FORMAT-SHEET="Para In 0" -->
<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)
Adjustments under Section 12(a) and 12(b) will be made by the Committee, whose
determination as to what adjustments will be made and the extent thereof will be
final, binding and conclusive. No fractional interest will be issued under the
Plan on account of any such adjustments.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)
Notwithstanding any provision herein to the contrary, in the event a Change of
Control occurs or in the event that any Person makes a filing under Sections
13(d) or 14(d) of the Exchange Act with respect to the Company, the Committee
may, in its sole discretion, without obtaining shareholder approval, take any
one or more of the following actions with respect to all Eligible Persons and
Participants:</FONT></P>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)
Accelerate the vesting dates of any outstanding Appreciation Rights, Restricted Units or
Options, accelerate the performance period of outstanding Performance Units, or make
outstanding Performance Units fully payable;</FONT></TD>
</TR>
</TABLE>
<BR>

<!-- MARKER FORMAT-SHEET="Para In 1" -->
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)
Determine that all or any portion of conditions associated with any Incentive Award have
been met;</FONT></TD>
</TR>
</TABLE>
<BR>

<!-- MARKER FORMAT-SHEET="Para In 1" -->
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii)
Grant a cash bonus award to any of the holders of outstanding Options (other than, in the
case of a Participant who is a covered employee, an Option that meets the requirements of
Section 162(m));</FONT></TD>
</TR>
</TABLE>
<BR>

<!-- MARKER FORMAT-SHEET="Para In 1" -->
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iv)
Grant Appreciation Rights to holders of outstanding Options;</FONT></TD>
</TR>
</TABLE>
<BR>

<!-- MARKER FORMAT-SHEET="Para In 1" -->
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(v)
Pay cash to any or all Option holders in exchange for the cancellation of their
outstanding Options;</FONT></TD>
</TR>
</TABLE>
<BR>

<!-- MARKER FORMAT-SHEET="Para In 1" -->
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(vi)
Make any other adjustments or amendments to the Plan and outstanding Incentive Awards and
substitute new Incentive Awards.</FONT></TD>
</TR>
</TABLE>
<BR>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For
purposes of this Section 12(d), the following definitions shall apply:</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(A) A
&#147;Change in Control&#148; of the Company shall have occurred when a Person,
alone or together with its Affiliates and Associates, becomes the beneficial
owner of 20% or more of the general voting power of the Company.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(B)
&#147;Affiliate&#148; and &#147;Associate&#148; shall have the respective
meanings ascribed to such terms in Rule 12b-2 of the General Rules and
Regulations under the Exchange Act.</FONT></P>
<BR>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(C)
&#147;Person&#148; shall mean an individual, firm, corporation or other entity
or any successor to such entity, but &#147;Person&#148; shall not include the
Company, any subsidiary of the Company, any employee benefit plan or employee
stock plan of the Company, or any Person organized, appointed, established or
holding Voting Stock by, for or pursuant to the terms of such a plan or any
Person who acquires 20% or more of the general voting power of the Company in a
transaction or series of transactions approved prior to such transaction or
series of transactions by the Board.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(D)
&#147;Voting Stock&#148; shall mean shares of the Company&#146;s capital stock
having general voting power, with &#147;voting power&#148; meaning the power
under ordinary circumstances (and not merely upon the happening of a
contingency) to vote in the election of directors.</FONT></P>

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<P><FONT SIZE="2"><B>13. General Provisions.</B></FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)
Nothing in the Plan or in any instrument executed pursuant to the Plan will
confer upon any Participant who is an Employee any right to continue in the
employ of the Company or any of its subsidiaries or affect the right of the
Company to terminate the employment of such Participant or terminate the
consulting or advisory services of any Participant at any time with or without
cause.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)
No shares of Common Stock will be issued or transferred pursuant to an Incentive
Award unless and until all then-applicable requirements imposed by federal and
state securities and other laws, rules and regulations and by any regulatory
agencies having jurisdiction, and by any stock exchanges upon which the Common
Stock may be listed, have been fully met. As a condition precedent to the
issuance of shares pursuant to the grant or exercise of an Incentive Award, the
Company may require the Participant to take any reasonable action to meet such
requirements.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)
No Participant and no beneficiary or other person claiming under or through such
Participant will have any right, title or interest in or to any shares of Common Stock
allocated or reserved under the Plan or subject to any Incentive Award except as to such
shares of Common Stock, if any, that have been issued or transferred to such Participant.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)
The Company shall have the right to deduct from any settlement, including the
delivery or vesting of Incentive Awards, made under the Plan any federal, state
or local taxes of any kind required by law to be withheld with respect to such
payments or take such other action as may be necessary in the opinion of the
Company to satisfy all obligations for the payment of such taxes. With respect
to any nonqualified stock Option, the Committee may, in its discretion, permit
the Participant to satisfy, in whole or in part, any tax withholding obligation
which may arise in connection with the exercise of the nonqualified stock Option
by electing to have the Company withhold shares of Common Stock having a Fair
Market Value equal to the amount of the tax withholding.</FONT></P>
<BR>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e)
No Incentive Award and no right under the Plan, contingent or otherwise, will be
transferable, assignable or subject to any encumbrances, pledge or charge of any
nature except that, under such rules and regulations as the Company may
establish pursuant to the terms of the Plan, a beneficiary may be designated
with respect to an Incentive Award in the event of death of a Participant. If
such beneficiary is the executor or administrator of the estate of the
Participant, any rights with respect to such Incentive Award may be transferred
to the person or persons or entity (including a trust) entitled thereto.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f)
The Company may make a loan to a Participant in connection with the exercise of
an Option in an amount not to exceed the aggregate exercise price of the Option
being exercised and the amount of any federal and state taxes payable in
connection with such exercise for the purpose of assisting such optionee to
exercise such Option. Any such loan may be secured by shares of Common Stock or
other collateral deemed adequate by the Committee and will comply in all
respects with all applicable laws and regulations. The Committee may adopt
policies regarding eligibility for such loans, the maximum amounts thereof and
any terms and conditions not specified in the Plan upon which such loans will be
made. Such loans will bear interest at a rate determined by the Committee.</FONT></P>

<!-- MARKER FORMAT-SHEET="Para In 0" -->
<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g)
The forms of Options and Appreciation Rights granted under the Plan may contain
such other provisions as the Committee may deem advisable.</FONT></P>

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<P><FONT SIZE="2"><B>14. Amendment And Termination.</B></FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)
The Board will have the power, in its discretion, to amend, suspend or terminate
the Plan at any time. The Board may amend the Plan to address administrative
matters but may not, however, amend the Plan in any material respect, including
without limitation, to increase the number of shares of Common Stock that may be
issued, transferred or exercised pursuant to Incentive Awards under the Plan or
change the types or terms of Incentive Awards that may be made under the Plan,
without the approval of the shareholders of the Company.</FONT></P>

<!-- MARKER FORMAT-SHEET="Para In 0" -->
<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)
The Committee may, with the consent of a Participant, make such modifications in
the terms and conditions of an Incentive Award agreement as it deems advisable.</FONT></P>
<BR>

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<!-- MARKER FORMAT-SHEET="Para In 0" -->
<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)
No amendment, suspension or termination of the Plan will, without the consent of
the Participant, alter, terminate, impair or adversely affect any right or
obligation under any Incentive Award previously granted under the Plan.</FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)
An Appreciation Right or an Option held by a person who was an Employee at the
time such Appreciation Right or Option was granted will expire immediately if
and when the Participant ceases to be an Employee, except as follows:</FONT></P>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)
If the employment of an Employee is terminated by the Company other than for cause, for
which the Company will be the sole judge, then the Appreciation Rights and Options will
expire three months thereafter unless by their terms they expire sooner. During said
period, the Appreciation Rights and Options may be exercised in accordance with their
terms, but only to the extent exercisable on the date of termination of employment.</FONT></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)
If the Employee retires at normal retirement age or retires with the consent of the
Company at an earlier date or becomes permanently and totally disabled, as determined by
the Committee, while employed by the Company, the Appreciation Rights and Options of the
Employee will be exercisable and expire in accordance with their terms.</FONT></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii)
If an Employee dies while employed by the Company, the Appreciation Rights and Options of
the Employee will become fully exercisable as of the date of death and will expire three
years after the date of death unless by their terms they expire sooner. If the Employee
dies or becomes permanently and totally disabled as determined by the Committee within
the three months referred to in subparagraph (i) above, the Appreciation Rights and
Options will become fully exercisable as of the date of death or such permanent
disability and will expire, in the case of death, one year after the date of such death.
In the case of permanent and total disability such Options and Appreciation Rights will
expire in accordance with their terms. If the Employee dies or becomes permanently and
totally disabled as determined by the Committee subsequent to the time the Employee
retires at normal retirement age or retires with the consent of the Company at an earlier
date, the Appreciation Rights and Options will fully vest as of the date of death or
permanent and total disability and will expire, in the case of death, one year after the
date of death. In the case of permanent and total disability, such Appreciation Rights
and Options will expire in accordance with their terms.</FONT></TD>
</TR>
</TABLE>
<BR>

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<P ALIGN="CENTER"><FONT SIZE="2">15</FONT></P>
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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e)
In the event a holder of Performance Units or Restricted Units (including any such award
designated as a Section 162(m) Award) ceases to be an Employee, all such Performance
Units or Restricted Units subject to restrictions at the time his or her employment
terminates will be returned to the Company unless the Committee determines otherwise
except as follows:</FONT></P>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)
In the event the holder of Restricted Units ceases to be an Employee due to death all
such Restricted Units subject to restrictions at the time his or her employment
terminates will no longer be subject to said restrictions.</FONT></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)
If an Employee retires at normal retirement age or retires with the consent of the
Company at an earlier date or becomes permanently and totally disabled as determined by
the Committee, all such Performance Units and Restricted Units will continue to vest over
the applicable vesting or performance period provided that during these periods such
Employee does not engage in or assist any business that the Company, in its sole
discretion, determines to be in competition with businesses engaged in by the Company.</FONT></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii)
In the event a holder of Performance Units ceases to be an Employee prior to the end of a
performance period applicable thereto, the &nbsp;Committee in its sole discretion shall
determine whether to make any payment to the Participant in respect of such Performance
Unit and the timing of such payment, if any.</FONT></TD>
</TR>
</TABLE>
<BR>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f)
The Committee may in its sole discretion determine, (i) with respect to an
Incentive Award, that any Participant who is on leave of absence for any reason
will be considered as still in the employ of the Company, provided that rights
to such Incentive Award during a leave of absence will be limited to the extent
to which such right was earned or vested at the commencement of such leave of
absence, or (ii) with respect to any Appreciation Rights and Options of any
Employee who is retiring at normal retirement age or with the consent of the
Company at an earlier age, or of an Employee who becomes permanently and totally
disabled as determined by the Committee that the Appreciation Rights and/or
Options of such Employee will accelerate and become fully exercisable on a date
specified by the Committee which is not later than the effective date of such
Employee&#146;s retirement or on a date specified by the Committee which is not
later than the date that the Employee becomes permanently and totally disabled
as determined by the Committee.</FONT></P>
<BR>

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<P ALIGN="CENTER"><FONT SIZE="2">16</FONT></P>
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<P><FONT SIZE="2"><B>15. Effective Date Of Plan And Duration Of Plan.</B></FONT></P>

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<P><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This
Plan, as amended hereby, will become effective upon adoption by the Board
subject to approval by the holders of a majority of the shares which are
represented in person or by proxy and entitled to vote on the subject at the
Special Meeting of Shareholders of the Company held on January 28, 1997. Unless
previously terminated, the Plan will terminate on January 28, 2007 except with
respect to Incentive Awards then outstanding.</FONT></P>
<BR>

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<P ALIGN="CENTER"><FONT SIZE="2">17</FONT></P>
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