NEW HORIZONS WORLDWIDE INC
401(K) PLAN - AGREEMENT
<DOCUMENT>
<TYPE>EX-10
<SEQUENCE>8
<FILENAME>x401k_agreement.htm
<DESCRIPTION>401(K) PLAN - AGREEMENT
<TEXT>
<HTML>
   <HEAD>
        <TITLE>Principal Financial Group - Adoption Agreement Non-Standard</title>
   </HEAD>
<BODY>
<H2 ALIGN=CENTER>PRINCIPAL FINANCIAL GROUP<br>
PROTOTYPE<BR>
FOR<BR>
SAVINGS PLANS</H2>

<H4 ALIGN=CENTER>THIS IS A 401(k)PROFIT SHARING PLAN</H4>
<BR>
        <HR SIZE=2 WIDTH=100%>
        <HR SIZE=2 WIDTH=100%>
<BR><BR>

<H3 ALIGN=CENTER>ADOPTION AGREEMENT<BR>
NONSTANDARD</H3>

<H4 ALIGN=CENTER>IRS SERIAL NO. K305394a<BR><BR>

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

APPROVED:&nbsp;&nbsp;August 7, 2001<BR>
103</H4>


<PAGE>


<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Internal
Revenue Service</B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
 Department of the Treasury</FONT></P>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Plan Description: Prototype
Non-standardized Profit Sharing Plan With CODA<BR>
FFN: 50307440002-001&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Case: 200000174 EIN: 42-0127290&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Washington, DC 20224<BR>
Letter Serial No: K305394a</FONT></P>

<TABLE WIDTH=100%>
   <TR VALIGN=TOP>
        <TD WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>PRINCIPAL LIFE INSURANCE CO</FONT></TD>
        <TD WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Contact Person: Ms. Arrington 50-00197</FONT></TD>
   </TR>
   <TR VALIGN=TOP>
        <TD WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>710 9TH STREET</FONT></TD>
        <TD WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Telephone Number: (202) 283-8811</FONT></TD>
   </TR>
   <TR VALIGN=TOP>
        <TD WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>DES MOINES, IA 50309</FONT></TD>
        <TD WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>In Reference to: T:EP:RA:T2<BR><BR>
        Date: 08-07-2001</FONT></TD>
   </TR>
</TABLE>
<BR>

<P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Dear Applicant:</FONT></P>

<P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>In our opinion, the form of
the plan identified above is acceptable under section 401 of the Internal
Revenue Code for use by employers for the benefit of their employees. This
opinion relates only to the acceptability of the form of the plan under the
Internal Revenue Code. It is not an opinion of the effect of other Federal or
local statutes. </FONT></P>

<P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>You must furnish a copy of
this letter to each employer who adopts this plan. You are also required to send
a copy of the approved form of the plan, any approved amendments and related
documents to Employee Plans Determination in Cincinnati at the address specified
in section 9.11 of Rev. Proc. 2000-20, 2000-6 I.R.B. 553.</FONT></P>

<P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>This letter  considers
 the changes in  qualifications  requirements  made by the Uruguay  Round  Agreements  Act (GATT),  Pub. L.
103-465,  the Small Business Job Protection Act of 1996,  Pub. L. 104-188,  the
Uniformed  Services  Employment and  Reemployment Rights  Act of 1994,  Pub.  L.  103-353,
the  Taxpayer  Relief  Act of 1997,  Pub.  L.  105-34,  the  Internal  Revenue  Service
Restructuring  and Reform Act of 1998, Pub. L. 105-206 and the Community  Renewal Tax
Relief Act of 2000, Pub. L. 106-554.  These laws are referred to collectively as GUST.</FONT></P>

<P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Our opinion on the
acceptability of the form of the plan is not a ruling or determination as to
whether an employer&#146;s plan qualifies under Code section 401(a). However, an
employer that adopts this plan may rely on this letter with respect to the
qualification of its plan under Code section 401(a), as provided for in
Announcement 2001-77, 2001-30 I.R.B. and outlined below. The terms of the plan
must be followed in operation. </FONT></P>

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

<P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Our opinion applies with
respect to the requirements of Code section 410(b) if 100 percent of all
nonexcludable employees benefit under the plan. Employers that elect a safe
harbor allocation formula and a safe harbor compensation definition can also
rely on an opinion letter with respect to the nondiscriminatory amounts
requirement under section 401(a)(4) and the requirements of sections 401 (k) and
401 (m) (except where the plan is a safe harbor plan under section 401(k)(12)
that provides for the safe harbor contribution to be made under another plan). </FONT></P>

<P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>An employee that elects to
continue to apply the pre-GUST family aggregation rules in years beginning after
December 31, 1996, or the combined plan limit of section 415(e) in years
beginning after December 31, 1999, will not be able to rely on the opinion
letter without a determination letter. The employer may request a determination
letter by filing an application with Employee Plans Determination on Form 5307,
Application for Determination for Adopters of Master of Prototype or Volume
Submitter Plans. </FONT></P>

<P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>If you, the master or
prototype sponsor, have any questions concerning the IRS processing of this
case, please call the above telephone number. This number is only for use of the
sponsor. Individual participants and/or adopting employers with questions
concerning the plan should contact the master or prototype sponsor. The
plan&#146;s adoption agreement must include the sponsor&#146;s address and
telephone number for inquiries by adopting employers. </FONT></P>

<P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>If you write to the IRS
regarding this plan, please provide your telephone number and the most
convenient time for us to call in case we need more information. Whether you
call or write, please refer to the Letter Serial Number and File Folder Number
shown in the heading of this letter. </FONT></P>

<P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>You should keep this letter
as a permanent record. Please notify us if you modify or discontinue sponsorship
of this plan. </FONT></P>
<TABLE WIDTH=100%>
   <TR>
        <TD WIDTH=50%>&nbsp;</TD>
        <TD WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Sincerely yours,<BR><BR>
        <B>Paul T. Shultz</B><BR><BR>
        Director<BR>
        Employee Plans Rulings &amp; Agreements</FONT></TD>
   </TR>
</TABLE>
<BR>


<PAGE>


<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>TABLE OF
CONTENTS</FONT></H1>
<BR>
<TABLE WIDTH=100% BORDER=1 CELLPADDING=1 CELLSPACING=1>
   <TR VALIGN=TOP>
        <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>A.</FONT></TD>
        <TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>ADOPTION AGREEMENT</FONT></TD>
        <TD WIDTH=5% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>1</FONT></TD>
   </TR>
   <TR VALIGN=TOP>
        <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>B.</FONT></TD>
        <TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>EMPLOYER</FONT></TD>
        <TD WIDTH=5% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>1</FONT></TD>
   </TR>
   <TR VALIGN=TOP>
        <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>C.</FONT></TD>
        <TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>PLAN NAME</FONT></TD>
        <TD WIDTH=5% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>1</FONT></TD>
   </TR>
   <TR VALIGN=TOP>
        <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>D.</FONT></TD>
        <TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>EFFECTIVE DATE</FONT></TD>
        <TD WIDTH=5% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>1</FONT></TD>
   </TR>
   <TR VALIGN=TOP>
        <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>E.</FONT></TD>
        <TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>YEARLY DATE</FONT></TD>
        <TD WIDTH=5% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>2</FONT></TD>
   </TR>
   <TR VALIGN=TOP>
        <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>F.</FONT></TD>
        <TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>FISCAL YEAR</FONT></TD>
        <TD WIDTH=5% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>2</FONT></TD>
   </TR>
   <TR VALIGN=TOP>
        <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>G.</FONT></TD>
        <TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>NAMED FIDUCIARY</FONT></TD>
        <TD WIDTH=5% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>2</FONT></TD>
   </TR>
   <TR VALIGN=TOP>
        <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>H.</FONT></TD>
        <TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>PLAN ADMINISTRATOR</FONT></TD>
        <TD WIDTH=5% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>2</FONT></TD>
   </TR>
   <TR VALIGN=TOP>
        <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>I.</FONT></TD>
        <TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>PREDECESSOR EMPLOYER AND PRIOR EMPLOYER</FONT></TD>
        <TD WIDTH=5% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>3</FONT></TD>
   </TR>
   <TR VALIGN=TOP>
        <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>J.</FONT></TD>
        <TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>ELIGIBLE EMPLOYEE</FONT></TD>
        <TD WIDTH=5% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>4</FONT></TD>
   </TR>
   <TR VALIGN=TOP>
        <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>K.</FONT></TD>
        <TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>HIGHLY COMPENSATED EMPLOYEE AND TESTING METHODS</FONT></TD>
        <TD WIDTH=5% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>6</FONT></TD>
   </TR>
   <TR VALIGN=TOP>
        <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>L.</FONT></TD>
        <TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>ENTRY REQUIREMENTS</FONT></TD>
        <TD WIDTH=5% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>7</FONT></TD>
   </TR>
   <TR VALIGN=TOP>
        <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>M.</FONT></TD>
        <TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>ENTRY DATE</FONT></TD>
        <TD WIDTH=5% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>9</FONT></TD>
   </TR>
   <TR VALIGN=TOP>
        <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>N.</FONT></TD>
        <TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>PAY</FONT></TD>
        <TD WIDTH=5% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>9</FONT></TD>
   </TR>
   <TR VALIGN=TOP>
        <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>O.</FONT></TD>
        <TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>ELECTIVE DEFERRAL CONTRIBUTIONS</FONT></TD>
        <TD WIDTH=5% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>11</FONT></TD>
   </TR>
   <TR VALIGN=TOP>
        <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>P.</FONT></TD>
        <TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>MATCHING CONTRIBUTIONS</FONT></TD>
        <TD WIDTH=5% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>15</FONT></TD>
   </TR>
   <TR VALIGN=TOP>
        <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Q.</FONT></TD>
        <TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>OTHER EMPLOYER CONTRIBUTIONS AND FORFEITURES</FONT></TD>
        <TD WIDTH=5% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>18</FONT></TD>
   </TR>
   <TR VALIGN=TOP>
        <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>R.</FONT></TD>
        <TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>NET PROFITS AND CONTRIBUTION REQUIREMENTS></TD>
        <TD WIDTH=5% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>23</FONT></TD>
   </TR>
   <TR VALIGN=TOP>
        <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>S.</FONT></TD>
        <TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>CONTRIBUTION MODIFICATIONS</FONT></TD>
        <TD WIDTH=5% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>24</FONT></TD>
   </TR>
   <TR VALIGN=TOP>
        <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>T.</FONT></TD>
        <TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>VOLUNTARY CONTRIBUTIONS AND ROLLOVER CONTRIBUTIONS</FONT></TD>
        <TD WIDTH=5% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>26</FONT></TD>
   </TR>
   <TR VALIGN=TOP>
        <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>U.</FONT></TD>
        <TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>INVESTMENTS</FONT></TD>
        <TD WIDTH=5% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>27</FONT></TD>
   </TR>
   <TR VALIGN=TOP>
        <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>V.</FONT></TD>
        <TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>VESTING PERCENTAGE</FONT></TD>
        <TD WIDTH=5% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>29</FONT></TD>
   </TR>
   <TR VALIGN=TOP>
        <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>W.</FONT></TD>
        <TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>VESTING SERVICE</FONT></TD>
        <TD WIDTH=5% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>30</FONT></TD>
   </TR>
   <TR VALIGN=TOP>
        <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>X.</FONT></TD>
        <TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>EQUIVALENCIEST</FONT></TD>
        <TD WIDTH=5% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>32</FONT></TD>
   </TR>
   <TR VALIGN=TOP>
        <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Y.</FONT></TD>
        <TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>WITHDRAWAL BENEFITS</FONT></TD>
        <TD WIDTH=5% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>32</FONT></TD>
   </TR>
   <TR VALIGN=TOP>
        <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Z.</FONT></TD>
        <TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>RETIREMENT AND THE START OF BENEFITS</FONT></TD>
        <TD WIDTH=5% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>33</FONT></TD>
   </TR>
   <TR VALIGN=TOP>
        <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>AA.</FONT></TD>
        <TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>FORMS OF DISTRIBUTION FOR RETIREMENT BENEFITS</FONT></TD>
        <TD WIDTH=5% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>36</FONT></TD>
   </TR>
   <TR VALIGN=TOP>
        <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>BB.</FONT></TD>
        <TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>ADOPTING EMPLOYERS</FONT></TD>
        <TD WIDTH=5% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>37</FONT></TD>
   </TR>
</TABLE>



<PAGE>

<H2 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>PRINCIPAL
FINANCIAL GROUP PROTOTYPE FOR SAVINGS PLANS<BR><BR>
ADOPTION AGREEMENT - NONSTANDARDIZED FORM</FONT></H2>

<P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
<I>(Use <U>black</U> ink to complete the Adoption Agreement.)</I></FONT></P>

<OL TYPE=A><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
   <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>This ADOPTION AGREEMENT
   together with the PRINCIPAL FINANCIAL GROUP PROTOTYPE BASIC SAVINGS PLAN constitutes
   (Select (1), (2), or (3).)</FONT></P><BR></LI>

   <OL TYPE=1><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] a new plan.</FONT><BR></P></LI>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[X]
        a  restatement  of an existing  plan (and  trust).  Such  existing  plan was
        qualifiable  under 401 (a) of the Internal Revenue Code. The provisions of
        this restatement are effective on <U>January 1. 2002</U>.  This is the
        RESTATEMENT  DATE.  (Select if not  currently on this Plan No. 001,  Basic
        Plan No. 02 with the approval date shown on the cover page.)<BR></FONT></P></LI>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]
        Amendment No. _________________ to the Plan.  It replaces all prior amendments
        to the Plan and the first Adoption Agreement. The provisions of this amendment are<BR>
        effective on _______________________________________. <I>(Select if  currently
        on this Plan No. 001,  Basic Plan No. 02 with the approval date shown on the cover page.)</I><BR></FONT><P></LI>
   </FONT></OL>

   <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The terms we, us,
   and our, as they are used in this Plan, refer to the EMPLOYER.<BR>
   We, <U>New Horizons Worldwide. Inc.</U> are the Employer. <I>(Fill in exact legal name.)</I><BR></FONT></P></LI>

   <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2> The PLAN NAME
   is  The New Horizons Worldwide 401fk1 Retirement Savings Plan.<BR></FONT></P></LI>

   <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The Plan&#146;s
   original effective date is <U>January 1. 1995</U>.  This is the EFFECTIVE DATE.<BR></FONT></P></LI>
</OL>

<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 1</FONT></P>
<PAGE>

<OL TYPE=A START=5><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
   <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The YEARLY DATE
   is the first day of each Plan Year. (Fill in the <I>Effective Date</I>. If this is not a new plan
   and the Yearly Date has changed more than once, fill in any Yearly Date that is
   not later than the Restatement Date or amendment effective date.)<BR>

   The Yearly Date is <U>January 1, 1995</U> and (Select one.)<BR></FONT></P></LI>
   <OL TYPE=1><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[X] the same day of
        each following year.<BR></FONT></P></LI>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]
        each following _________________.  <I>(The first Plan Year is short.)</I><BR></FONT></P></LI>

        <LI>[&nbsp;&nbsp;]</LI>
        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>each following
            __________________ through<BR></FONT></P></LI>
            <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>____________________ and<BR></FONT></P></LI>

            <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            each following ________________________. <I>(A <U>later</U> Plan Year is short. Complete (a)
            using the same month andday as in Yearly Date above, (b) using the same
            month and day as in (a) and the calendar year in which the short Plan
            Year begins, and (c) using the first day of the new Plan Year.)</I><BR>
            If the first date in Item E is after the Effective Date, Yearly Dates before the
            first date in Item E above shall be determined under the provisions of the
            (Prior) Plan before that date.<BR></FONT></P></LI>
        </OL>
   </OL>

   <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The FISCAL YEAR is
   our taxable year and ends on <U>December 31</U>.  <I>(Month and day.)</I><BR></FONT></P></LI>

   <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>We are the
   NAMED FIDUCIARY, unless otherwise specified in (1) below.<BR></FONT></P></LI>

   <OL TYPE=1><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        [&nbsp;&nbsp;] ____________________________________ is the Named Fiduciary:
        <I>(Principal Life Insurance Company cannot be named.)</I><BR></FONT></P></LI>
   </OL>

   <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>We are the
   PLAN ADMINISTRATOR, unless otherwise specified in (1) below.<BR></FONT></P></LI>

   <OL TYPE=1><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]
        ________________________________________ is the Plan Administrator: <I>(Principal
         Life Insurance Company cannot be named.)</I><BR>

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

         Address ___________________________________________________________<BR>
         ___________________________________________________________________<BR>
         ___________________________________________________________________<BR><BR>

         Phone No. _____________________  Tax Filing No. ____________________<BR></FONT></P></LI>
   </OL>
</OL>

<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 2</FONT></P>
<PAGE>
<OL TYPE=A START=9><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
   <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>PREDECESSOR EMPLOYER AND PRIOR EMPLOYER.<BR></FONT></P></LI>

   <OL TYPE=1><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        A PREDECESSOR EMPLOYER is a firm of which we were once a part (e.g., due to a
        spinoff or a change of corporate status) or a firm absorbed by us because of a
        merger or acquisition (stock or asset, including a division or an operation of
        such company). No selections are needed for a Predecessor Employer which
        maintained this Plan since the Employer is defined as including such Predecessor
        Employer, and service with the Employer would therefore include service with
        such Predecessor Employer. <BR></FONT></P></LI>

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[X]
             <I>(Select if you wish to count service or pay with a Predecessor
             Employer which did not maintain this Plan.)</I> A Predecessor Employer
             which did not maintain this Plan is deemed to be the Employer for purposes of
             determining: (Select at least one.)<BR></FONT></P></LI>

             <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[X] Entry Service<BR><BR>
                <I>NOTE: The Entry Date for an employee of such Predecessor Employer
                shall be the earliest Entry Date on or after he has both met the
                entry requirements and is an Eligible Employee</I>.<BR></FONT></P></LI>

                <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[X] Vesting Service<BR></FONT></P></LI>

                <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[X] Hours of Service
                required to be eligible for an Employer Contribution<BR></FONT></P></LI>

                <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[X] Pay<BR></FONT></P></LI>
             </OL>

             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[X]
             (Select <I>if </I>service must be continuous.) Service with or pay from such
             Predecessor Employer shall be counted <U>only </U>if service continued without
             interruption. <BR></FONT></P></LI>

             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
             (Select <I>if </I>Self-employed Individual&#146;s service and pay is to be
             counted.) Service with or pay from such Predecessor Employer shall <U>include
             </U>service or pay while a sole proprietor or partner. <BR></FONT></P></LI>

             <li><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
             (Select <I>if </I>not <I>counted for </I>all such Predecessor Employers.)
             Service with or pay from such Predecessor Employer shall be counted <U>only</U>
             as to a Predecessor Employer which (Select (i), (ii), or <I>both.)</I> <BR></FONT></P></LI>

             <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
                maintained a qualified pension or profit sharing plan (or)<BR></FONT></P></LI>

                <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
                is named below: (Exact legal name(s).)<BR>
                _____________________________________________________________<BR>
                _____________________________________________________________<BR>
                _____________________________________________________________<BR>
            </OL>
        </OL>
   </OL>
</OL>
<BR>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 3</FONT></P>
<PAGE>
<OL TYPE=A START=10><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
   <OL TYPE=1 START=2><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        A PRIOR EMPLOYER is an Employee&#146;s last employer immediately prior to us
        which is not a Predecessor Employer or a Controlled Group member, but for which
        service credit is granted under the Plan. Service with such Prior Employer shall
        be counted <U>pEly </U>if service continued without interruption. <BR></FONT></P></LI>

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
             (Select if you wish to count service with a Prior  Employer.) The following are
             Prior  Employers for which service credit is granted under the Plan:. (Exact legal name(s).)<BR>
             ________________________________________________________<BR>
             ________________________________________________________<BR>
             ________________________________________________________<BR><BR>

             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             Service with such Prior Employer shall be counted for purposes of determining:
             <I>(If</I> (a) above is selected, select (i), (ii), or <I>both</I>.)<BR></FONT></P></LI>

             <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] El Entry Service<BR>
                <I>NOTE: The Entry Date for an employee of such Prior Employer shall be
                the earliest Entry Date on or after he has both met the entry
                requirements and is an Eligible Employee</I>.<BR></FONT></P></LI>

                <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] Vesting Service<BR></FONT></P></LI>
             </OL>
        </OL>
   </OL>
   <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>An ELIGIBLE EMPLOYEE is (Select (7) or (2).)<BR></FONT></P></LI>

   <OL TYPE=1><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] El
         an Employee of ours or of an Adopting Employer (See Item AB.).<BR></FONT></P></LI>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[X]&nbsp;
        an Employee of ours or of an Adopting Employer (See Item AB.), provided the
        Employee meets the requirements) selected below. (Select <I>requirements) in
        </I>(a)-(e) that apply. Selections may affect testing done to <I>determine if
        </I>the minimum coverage <I>requirement of Code </I>Section <I>410(b) is
        </I>met, unless otherwise indicated.) <BR></FONT></P></LI>

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] El
             Employed in the following employment classification: (Select at least one.)<BR></FONT></P></LI>

             <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] Paid
                on a salaried basis<BR></FONT></P></LI>

                <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] Paid
                 on a commission basis<BR></FONT></P></LI>

                <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] Paid
                 on an hourly basis<BR></FONT></P></LI>

                <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] Represented
                 for collective bargaining purposes by (Select A or B.)<BR></FONT></P></LI>

                <OL TYPE=A><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                     <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] any
                     bargaining unit<BR></FONT></P></LI>

                     <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] specific
                     bargaining unit named below:<BR>
                     ________________________________________________<BR>
                     ________________________________________________<BR>
                     ________________________________________________<BR><BR></FONT></P></LI>
                </OL>
            </OL>
        </OL>
   </OL>
</OL>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 4</FONT></P>
<PAGE>

<OL TYPE=A>
   <OL TYPE=1>
        <OL TYPE=a START=2>
            <OL TYPE=i START=5><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] Not
                represented for collective bargaining purposes by (Select A or B.)<BR></FONT></P></LI>

                <OL TYPE=A><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                     <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] any
                     collective bargaining agreement between us and employee representatives, if
                     retirement benefits were the subject of good faith bargaining and if two percent
                     or less of the Employees who are covered pursuant to that agreement are
                     professionals as defined in section 1.410(b)-9 of the regulations. For this
                     purpose, the term &#147;employee representatives&#148; does not include any
                     organization more than half of whose members are Employees who are owners,
                     officers, or executives of ours. (This exclusion does not affect coverage
                     testing.) <BR></FONT></P></LI>

                     <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] a
                     specific bargaining unit named below:<BR>
                     _______________________________________________<BR>
                     _______________________________________________<BR>
                     _______________________________________________<BR>
                     <I>(This exclusion does not affect coverage testing if requirements
                     in (a)(v)A above are met.)</I><BR></FONT></P></LI>
                </OL>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] Not
                a nonresident alien, within the meaning of Code Section 7701(b)(1)(B), who
                receives no earned income, within the meaning of Code Section 911(d)(2), from us
                which constitutes income from sources within the United States, within the
                meaning of Code Section 861(a)(3), or who receives such earned income but it is
                all exempt from income tax in the United States under the terms of an income tax
                convention. <I>(This </I>exclusion does not affect coverage testing.) <BR></FONT></P></LI>

                <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] Not a Leased Employee.<BR></FONT></P></LI>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
                Not an Employee who became an Employee as the result of a Code Section
                410(b)(6)(C) transaction. These Employees will be excluded during the period
                beginning on the date of the transaction and ending on the last day of the first
                Plan Year beginning after the date of the transaction. A Code Section
                410(b)(6)(C) transaction is an asset or stock acquisition, merger, or similar
                transaction involving a change in the employer of the employees of a trade or
                business. <I>(This </I>exclusion does not affect coverage testing.) <BR></FONT></P></LI>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
                Not an Employee considered by us to be an independent contractor, or the
                employee of an independent contractor, who is later determined by the Internal
                Revenue Service to be an Employee. <BR></FONT></P></LI>
            </OL>
           <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>If more
           than one employment classification is selected in (a) above, the Employee must
           meet <I>(Select (i) or (l).)</I><BR></FONT></P></LI>

           <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] all
             of the employment classifications selected.<BR></FONT></P></LI>

             <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] any
             one of the employment classifications selected.<BR></FONT></P></LI>
           </OL>
        </OL>
   </OL>
</OL>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 5</FONT></P>
<PAGE>
<OL TYPE=A START=11><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
   <OL TYPE=1><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <OL TYPE=a START=3><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] Not
             covered under any other qualified <I>(Select (i), (ii), or both.)</I><BR></FONT></P></LI>
             <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] profit
                sharing plan (or)<BR></FONT></P></LI>

                <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] pension plan<BR>
                to which we contribute.<BR></FONT></P></LI>
             </OL>

             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] Employed
             at  the following location(s) or division(s) or in the following position(s) or
             classification(s): <I>(List those to be included.)</I><BR>
             _______________________________________________<BR>
             _______________________________________________<BR><BR></FONT></P></LI>

             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[X] Not
             employed at the  following location(s) or division(s) or in the following
             position(s) or classification(s): <I>(List those to be  excluded.  Cannot
             impose a  service-based  exclusion  such as part-time employees.)</I><BR><BR>
             <U>union, temporary, discretionary, per diem</U><BR></FONT></P></LI>
        </OL>
   </OL>
   <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>HIGHLY COMPENSATED
   EMPLOYEE AND TESTING METHODS.</FONT></P></LI>
   <OL TYPE=1><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>HIGHLY
        COMPENSATED  EMPLOYEE.  The definition of Highly  Compensated  Employee in
        Plan Section 1.02 is modified below.  <I>(Select any that apply.)</I><BR></FONT></P></LI>

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] TOP-PAID
             GROUP ELECTION. <I>(Select if you wish to limit the number of Highly
             Compensated Employees based on compensation to the fop-paid group.)
             </I>In determining who is a Highly Compensated Employee, we make a top-paid
             group election. The effect of this election is that an Employee (who is not a
             5-percent owner at any time during the determination year or the look-back year)
             with compensation in excess of $80,000 (as adjusted) for the look-back year is a
             Highly Compensated Employee only if the Employee was in the top-paid group for
             the look-back year. <BR></FONT></P></LI>

             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
             CALENDAR YEAR DATA ELECTION. (Select if you wish to <I>change the look-back year
             </I>for compensation determination. This election <I>has no </I>effect <I>if
             </I>the <I>Plan </I>Year <I>begins on </I>January 1.) In determining who is a
             Highly Compensated Employee (other than as a 5-percent owner), we make a
             calendar year data election. The effect of this election is that the look-back
             year is the calendar year beginning with or within the look-back year.<BR><BR>

             <I>NOTE:  </I>These elections must apply <I>consistently to </I>the determination years
             <I>of </I>all plans <I>of </I>yours except as provided in the <I>definition of
             Highly Compensated Employee in Plan </I>Section 1.02.<BR></FONT></P></LI>
        </OL>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>TESTING  METHODS.
        This Plan shall use the prior year  testing  method for  purposes of the ADP and ACP Tests,  unless
        otherwise specified in (a) below.<BR></FONT></P></LI>
   </OL>
</OL>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 6</FONT></P>
<PAGE>

<OL TYPE=A START=12><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
   <OL TYPE=1>
        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
             <I>(Must be selected if 401 (k) Safe Harbor Plan.)</I> This Plan shall
             use the current year testing method for purposes of the ADP and ACP Tests.<BR><BR>

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

             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             If this is not a successor plan and the Plan is using the prior year testing
             method, for the first Plan Year this Plan permits any Member to make Elective
             Deferral Contributions, the prior year&#146;s Nonhighly Compensated
             Employees&#146; ADP, as defined in Plan Section 3.07, shall be three percent,
             unless otherwise specified in (i) below. <BR></FONT></P></LI>

             <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
                <I>(Cannot be </I>used with (a) above.) The Plan Year&#146;s ADP, as defined in
                Plan Section 3.07, shall be used for the Nonhighly Compensated Employees&#146;
                ADP. <BR></FONT></P></LI>
             </OL>

             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             If this is not a successor plan and the Plan is using the prior year testing
             method, for the first Plan Year this Plan permits any Member to make Voluntary
             Contributions, provides for Matching Contributions, or both, the prior
             year&#146;s Nonhighly Compensated Employees&#146; ACP, as defined in Plan
             Section 3.07, shall be three percent, unless otherwise specified in (i) below. <BR></FONT></P></LI>

             <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
                <I>(Cannot be </I>used with (a) above.) The Plan Year&#146;s ACP, as defined in
                Plan Section 3.07, shall be used for the Nonhighly Compensated Employees&#146;
                ACP. <BR></FONT></P></LI>
             </OL>
        </OL>
      </OL>
   <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>ENTRY REQUIREMENTS.<BR></FONT></P></LI>
   <OL TYPE=1><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>SERVICE
        REQUIRED to become an Active Member: (Select (a) or (b).)<BR></FONT></P></LI>

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             <LI><P>[&nbsp;&nbsp;] Service is not required.<BR></FONT></P></LI>

             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[X] Service
             requirement is (Select (i), (ii), or (iii).  Up to one year maybe used, 6
             months if Entry Date is Yearly Date.)<BR></FONT></P></LI>
             <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] one year.<BR></FONT></P></LI>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[X] <U>&nbsp;6&nbsp;</U>
                months. (Up to 12. Only available if (2)(a) below is selected.)<BR></FONT></P></LI>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] ___
                days. (Up to 120. Only available if (2) (a) below is selected.)<BR></FONT></P></LI>
            </OL>
        </OL>
        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>ENTRY SERVICE,
        subject to the provisions of Plan Section 1.02, shall be determined as follows:
        (Select (a) or (b) if service is required for entry.)<BR></FONT></P></LI>

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[X] ELAPSED
            TIME METHOD.  Entry Service is the total of an  Employee's  Periods of
            Service  without  regard to Hours of Service.<BR></FONT></P></LI>

            <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] HOURS
            METHOD.  A year of Entry Service is an Entry Service  Period in which an
            Employee has at least 1,000 Hours of Service, unless otherwise specified in (i) below.<BR></FONT></P></LI>
        </OL>
   </OL>
</OL>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 7</FONT></P>
<PAGE>

<OL TYPE=A>
   <OL TYPE=1 START=3><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <OL TYPE=a>
             <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] (Up
                to 999.) Hours of Service.<BR></FONT></P></LI>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] CREDITING
                DATE. A year of Entry  Service  shall be credited at the end of the
                Entry  Service  Period, unless otherwise specified in A below.<BR></FONT></P></LI>

                <OL TYPE=A><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                     <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                     [&nbsp;&nbsp;] A year of Entry Service shall be credited when
                     the Employee has reached the specified  number
                     of Hours of Service during the Entry Service Period.<BR></FONT></P></LI>
                </OL>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                ENTRY SERVICE PERIOD is the consecutive 12-month period beginning on an
                Employee&#146;s Hire Date and the consecutive 12-month period ending on the last
                day of each following Plan Year, unless otherwise specified in A below.
                Following Plan Years shall include all Plan Years that begin after his Hire
                Date. (See Plan Section, 1.02 for the crediting <I>of Entry Service </I>during
                the first two periods.) <BR></FONT></P></LI>

                <OL TYPE=A><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                     <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
                     An Entry Service Period is the consecutive 12-month period beginning on an
                     Employee&#146;s Hire Date and each following consecutive 12-month period
                     beginning on an anniversary of that Hire Date. <BR></FONT></P></LI>
                </OL>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                An ENTRY BREAK, when the hours method is used, is an Entry Service Period in
                which an Employee is credited with not more than one-half of the Hours of
                Service required for a year of Entry Service, unless otherwise specified in A
                below. <BR></FONT></P></LI>

                <OL TYPE=A><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                   <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]  ______
                   or fewer Hours of Service.  <I>(Fill in up to 500 hours but less than
                   hours  required for a year of Entry Service.)</I><BR></FONT></P></LI>
                </OL>
             </OL>
        </OL>
        <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>AGE REQUIRED to become
   an Active Member: (Select (a) or (b).)<BR></FONT></P></LI>

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[X] A minimum age
             is not required.<BR></FONT></P></LI>

             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] An
             Employee must be _____ or older. (Not over age 21, 20 1/2 if Entry Date
             is Yearly Date.)<BR></FONT></P></LI>
        </OL>

      <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
      DUAL ELIGIBILITY. (Only available <I>if (1)(b) </I>or <I>(3)(b) </I>above is
      selected. <I>Cannot </I>be used with Item O(8) or (9).) The service and age
      requirements selected in (1)(b) and (3)(b) above shall not apply for purposes of
      Elective Deferral Contributions. For purposes of Elective Deferral
      Contributions, an Employee shall first become an Active Member (begin active
      participation in the Plan) on the earliest Entry Date selected in Item M on
      which he is an Eligible Employee, unless otherwise specified in (a) below. <BR></FONT></P></LI>

      <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
           <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
           IMMEDIATE  ENTRY FOR  ELECTIVE  DEFERRALS.  (Cannot  be used with Items
           M(5) or O(7).)  For  purposes  of Elective Deferral  Contributions,  an
           Employee shall first become an Active Member (begin active  participation
           in the Plan) on the earliest date on which he is an Eligible Employee. This
           date is the Member's Entry Date.<BR><BR>

           <I>NOTE:</I>The earliest <I>Entry Date </I>shall be used to determine if a Member is an
           Active Member for purposes <I>of </I>any minimum <I>contribution under Plan
           </I>Section 11.04.<BR></FONT><P></LI>
      </OL>

      <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] WAIVING
      ENTRY  REQUIREMENTS.  The requirements  selected below shall be waived on . This date
      shall be an Entry Date if the Eligible Employee has met all the other entry
      requirements. (Select (a), (b), or both.)<BR></FONT></P></LI>
   </OL>
</OL>

<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 8</FONT></P>
<PAGE>

<OL TYPE=A START=13><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
   <OL TYPE=1>
        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] Service
             requirement<BR></FONT></P></LI>

             <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] Age
             requirement<BR><BR>

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

   <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>ENTRY DATE.
   An Eligible Employee shall enter the Plan as an Active Member on the earliest (Select one.)<BR></FONT></P></LI>

   <OL TYPE=1><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] Monthly Date<BR></FONT></P></LI>

        <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] Semi-yearly Date<BR></FONT></P></LI>

        <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[X] Quarterly Date<BR></FONT></P></LI>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
        Yearly Date (!f selected, age and service required in Item L cannot be over
        20&#160;1/2 or more than 6 months, respectively.) <BR></FONT></P></LI>

        <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] date<BR><BR>
        on or after the date on which he meets all the entry requirements. This
        date is his ENTRY DATE.<BR></FONT></P></LI>
   </OL>

   <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>PAY.<BR><BR>
   <I>NOTE:  Pay is used for ADP and ACP Tests and for contribution
   determinations other than for top-heavy minimum contributions and 401 (k)
   SIMPLE Plan contributions. Compensation, as defined in Plan Section 3.09,
   is used for 01(k) SIMPLE Plan contributions.</I><BR></FONT></P></LI>

   <OL TYPE=1><FONT FACE="Times New Roman, Times, Serif" SIZE=2>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        Pay is the same as Compensation defined in Item S, subject to any modifications
        set forth in this Item N. <BR><BR>
        For years beginning before January 1, 1998, Compensation, as defined in Item S, does
        not include elective contributions, but Pay shall. For this purpose, elective
        contributions are amounts excludible from the gross income of the Employee under
        Code Sections 402(e)(3), 402(h)(1)(B), 125, or 403(b), and contributed by us, at
        the Employee&#146;s election, to a Code Section 401 (k) arrangement, a
        simplified employee pension, cafeteria plan, or tax-sheltered annuity. Elective
        contributions also include amounts deferred under a Code Section 457 plan
        maintained by us and employee contributions &#147;picked up&#148; by a
        governmental entity and, pursuant to Code Section 414(h)(2), treated as our
        contributions.<BR></FONT></P></LI>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        SAFE HARBOR FRINGE BENEFIT EXCLUSION. For the purpose of calculating Elective
        Deferral Contributions and Matching Contributions <U>only</U>, Pay shall not
        include reimbursements or other expense allowances, fringe benefits (cash or
        noncash), moving expenses, deferred compensation (other than elective
        contributions), and welfare benefits, unless otherwise specified in (a) below.<BR> </FONT></P></LI>
   </OL>
</OL>

<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 9</FONT></P>
<PAGE>

<OL TYPE=A>
   <OL TYPE=1 START=3><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
             <I>(Exclude fringe benefits for all purposes.)</I> Pay for all purposes under
             the Plan shall not include reimbursements or other expense allowances, fringe
             benefits (cash or non-cash), moving expenses, deferred compensation (other than
             elective contributions), and welfare benefits. <BR></FONT></P></LI>
        </OL>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        ANNUAL PAY for a Plan Year is an Employee&#146;s Pay for the Pay Year ending
        with or within the consecutive 12-month period ending on the last day of the
        Plan Year. <I>(Annual Pay is </I>used for calculating <I>annual contributions
        and annual </I> <I>allocations of Qualified Nonelective Contributions,
        Additional Contributions, and Discretionary Contributions. </I> <I>Annual Pay is
        not </I>used for the Qualified Nonelective Contributions <I>used to satisfy
        </I>the <I>ADP </I>Test Safe <I>Harbor </I> <I>described in </I>Item&#160;O(8).)<BR>

        The PAY YEAR is the consecutive 12-month period ending on the last day of
        each Plan Year, unless otherwise specified in (a) below.<BR></FONT></P></LI>

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
             the Pay Year is the consecutive 12-month period ending on each
             <U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U>, <I>(Month and day.)</I>
             For an Employee whose date of hire is less than 12 months before the end of the
             consecutive 12-month period designated, Pay shall be determined over the
             consecutive 12-month period ending on the last day of the Plan Year. <BR></FONT></P></LI>
        </OL>

        <UL>
             <P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>ANNUAL
             PAY MODIFICATIONS: (Select any that apply.)<BR></FONT></P>
        </UL>

        <OL TYPE=a START=2><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
             Annual Pay shall not include Pay over $________.<BR></FONT></P></LI>

             <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
             <I>(Cannot</I> use with (a) above.) Annual Pay shall only include Pay
             received while an Active Member.<BR><BR>
             <I>NOTE:  Including only Pay received while an Active Member may result in
             additional Contributions needed to satisfy the top-heavy requirements,
             described in Plan Section 11.04, during any Plan Year in which this Plan
             is a Top-heavy Plan.</I><BR></FONT></P></LI>
        </OL>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
        Pay for purposes of determining the allocation or amount of: (Select at least one.)<BR></FONT></P></LI>

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
             <I>(Cannot use if 401(k) Safe Harbor Plan.)</I>  Elective  Deferral
             Contributions and Matching Contributions (Exclusions for Matching Contributions
             <U>only</U> is not permitted.)<BR></FONT></P></LI>

             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
             Qualified Nonelective Contributions <I>(Cannot select if ADP Test Safe
             Harbor is satisfied using Qualified Nonelective Contributions, Item
             O(8)(b)(ii) or (c).)</I><BR></FONT></P></LI>

             <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] Additional
             Contributions<BR></FONT></P></LI>

             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
             Discretionary Contributions (Exclusions are not permitted if integrated
             allocation formula is used.)<BR><BR>

             excludes: (Select at least one.)</FONT></P></LI>

             <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] bonuses</FONT></P></LI>

             <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] commissions</FONT></P></LI>

             <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] overtime</FONT></P></LI>

             <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] other special
             pay (Specify type of pay.) _______________________________________<BR><BR>
             <I>NOTE:  Exclusions for purposes of any contributions other than Elective
             Deferral Contributions and Matching Contributions will require
             Code Section 414(s) nondiscrimination testing</I>.<BR></FONT></P></LI>
        </OL>
   </OL>
</OL>

<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 10</FONT></P>
<PAGE>

<OL TYPE=A START=15><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
   <OL TYPE=1 START=5><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[X]
        For purposes of the ADP and ACP Tests, Pay shall be limited to Pay received
        while an Eligible Member, as defined in Plan Section 3.07. <BR></FONT></P></LI>
   </OL>

   <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
   ELECTIVE DEFERRAL CONTRIBUTIONS for a Member are equal to a portion of Pay as
   specified in the elective deferral agreement. An Employee who is eligible to
   participate in the Plan may file an elective deferral agreement with us. The
   Member shall modify or terminate the elective deferral agreement by filing a new
   elective deferral agreement. The elective deferral agreement may not be made
   retroactively and shall remain in effect until modified or terminated. <BR><BR>

   BEGINNING OF FIRST PAY PERIOD. The elective deferral agreement to start or modify Elective
   Deferral Contributions shall be effective on the first day of the first pay
   period following the pay period in which the Member&#146;s Entry Date (Reentry
   Date, if applicable) or any following change date occurs, unless otherwise
   specified in (1) or (2) below.<BR></FONT></P></LI>

   <OL TYPE=1><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
        FOLLOWING PAY DATE. <I>(Cannot be used with (7) below.)</I> A
        Member&#146;s elective deferral agreement shall become effective on the first
        day that pay is paid or made available following the date on which the
        Member&#146;s Entry Date, (Reentry Date, if applicable) or any following change
        date occurs. <BR></FONT></P></LI>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
        BEGINNING OF SECOND PAY PERIOD. A Member&#146;s elective deferral agreement
        shall become effective on the first day of the second pay period following the
        pay period in which the Member&#146;s Entry Date (Reentry Date, if applicable)
        or any following change date occurs. <I>(Consider using this option if the Plan
        requires automatic deferrals.)</I> <BR><BR>

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

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

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        The change date shall be each Semi-yearly Date, unless otherwise specified in
        (a), (b), (c), or (d) below. (Select one, <I>if </I>applicable.) </FONT></P>

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] Monthly Date.<BR></FONT></P></LI>

             <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[X] Quarterly Date.<BR></FONT></P></LI>

             <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] Yearly Date.<BR></FONT></P></LI>

             <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] El date.<BR></FONT></P></LI>
        </OL>
   </OL>
</OL>

<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 11</FONT></P>
<PAGE>

<OL TYPE=A>
   <OL TYPE=1 START=4><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
        <I>(Cannot select if ADP Test Safe Harbor is satisfied using Qualified Matching
        Contributions.)</I>  _____% of Pay is the minimum Elective Deferral Contribution.<BR></FONT></P></LI>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        [X] Elective Deferral Contributions must be a whole percentage of Pay.<BR></FONT></P></LI>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[X]&nbsp;
        <I>(Cannot select if ADP Test Safe Harbor is satisfied using Qualified Matching
        Contributions.)</I> <U>&#160;&#160;50 </U>% of Pay is the maximum Elective Deferral
        Contribution. <I>(Consider using this option to limit Elective Deferral
        Contributions to avoid 415 excesses.)</I> <BR></FONT></P></LI>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
        AUTOMATIC DEFERRAL. <I>(Cannot be used with Item M(5).)</I> The Plan shall
        require an automatic Elective Deferral Contribution described in Plan Section
        3.01. The automatic Elective Deferral Contribution shall be 4% of Pay, unless
        otherwise specified in (a) below. The Member may affirmatively elect a different
        percentage or elect not to make Elective Deferral Contributions. If the Member
        elects a different percentage, such percentage must comply with any limitations
        selected in (4), (5), or (6) above. <BR></FONT></P></LI>

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             [&nbsp;&nbsp;] ________% (Up to 6%) of Pay shall be the automatic
             Elective Deferral Contribution.<BR></FONT></P></LI>

             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             The automatic Elective Deferral Contribution shall apply to Members only
             at the time they enter or reenter the Plan, unless otherwise specified
             in (i) below. <BR></FONT></P></LI>

             <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                [&nbsp;&nbsp;]&nbsp;The automatic Elective Deferral Contribution
                 shall also apply to all Active Members as of the effective date
                of the amendment to the Plan adding this provision who have not elected
                to make Elective Deferral Contributions of at least 4% (or the
                percentage in (a) above, if applicable).<BR> </FONT></P></LI>
             </OL>
        </OL>
        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
        401(k) SAFE HARBOR.  We elect to have the 401(k) safe harbor  provisions  described in Plan Section 3.08 apply.
        <I>(Select (b) or (c). Select (d), if applicable.)</I><BR></FONT></P></LI>

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             The Plan will satisfy the ADP Test Safe Harbor only, unless otherwise
             specified in (i) below.<BR></FONT></P></LI>

             <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
                The Plan will satisfy the ADP Test Safe Harbor and the ACP Test Safe Harbor.
                <I>(Only available if (8)(b)(i) or Item P is selected and the ACP Test
                Safe Harbor limits on Matching Contributions are met.)</I> <BR></FONT></P></LI>
             </OL>

             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
             CONTRIBUTIONS FOR ALL PLAN YEARS. <I>(Any changes under this Item (8)(b),
             including electing to no longer have the provisions apply, must be
             effective at the beginning of the Plan Year, except as provided in (i)E
             below.)</I> We elect to make the 401(k) safe harbor Contributions for all
             Plan Years. <I>(Select (i) or (ii).)</I> <BR></FONT></P></LI>

             <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
                QUALIFIED  MATCHING  CONTRIBUTIONS.  The ADP Test  Safe  Harbor  shall be  satisfied  using  Qualified
                Matching  Contributions.  These Contributions are 100% vested and subject to the distribution  restrictions
                of Code  Section  401(k)  when  made.  (See  Plan  Section  5.04.)  The  amount of our  Qualified  Matching
                Contributions shall be equal to <I>(Select A or B.)</I><BR></FONT></P></LI>

                <OL TYPE=A><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
                        BASIC MATCHING  FORMULA.  100% of Elective  Deferral  Contributions  which are not over 3% of
                        Pay, plus 50% of Elective Deferral Contributions which are over 3% but are not over 5% of Pay.
                        <BR></FONT></P></LI>
                </OL>
             </OL>
        </OL>
   </OL>
</OL>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 12</FONT></P>
<PAGE>

<OL TYPE=A>
   <OL TYPE=1>
        <OL TYPE=a>
             <OL TYPE=i>
                <OL TYPE=A START=2><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                     <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                     [&nbsp;&nbsp;] ENHANCED MATCHING FORMULA.  100% of Elective Deferral
                     Contributions which are not over 4% of Pay, unless otherwise
                     specified in (1) or (2) below.<BR></FONT></P></LI>

                     <OL TYPE=1><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                        [&nbsp;&nbsp;] STATED  MATCH.  (Complete  (a)  and  (b).  For
                        example:  <U>100%</U> of  Elective  Deferral Contributions
                        which are not over <U>5%</U> of Pay.)<BR></FONT></P></LI>

                        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                             _____ % of Elective Deferral Contributions which are not over<BR></FONT></P></LI>

                             <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                             _____ % of Pay.<BR>

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

                        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                        [&nbsp;&nbsp;] STATED  TIERED  MATCH.  <I>(Complete  (a) through  (d).
                        For  example:  <U>100%</U> of Elective Deferral  Contributions  which
                        are  not  over  4% of  Pay,  plus <U>50%</U> of  Elective  Deferral
                        Contributions which are over 4% but are not over 6% of Pay.)</I><BR></FONT></P></LI>

                        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                             _____ % of Elective Deferral Contributions which are not over<BR></FONT></P></LI>

                             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                             _____ % of Pay, plus (First limit on Elective Deferral Contributions.)<BR></FONT></P></LI>

                             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                             _____ % (Must be less than (a).) of Elective  Deferral  Contributions  which are over
                             the percentage of Pay specified in (b) but are not over<BR></FONT></P></LI>

                             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                             _____  % (Must  be more  than  (b).)  of Pay. <I>(Second  limit  on  Elective  Deferral
                             Contributions.)<BR>

                             NOTE:  Must complete (a) using at least 100%. The product of the percentages in (a) and
                             (b) must equal at least 3%. In addition, if the product of the
                             percentages in (a) and (b) does not equal at least 4%, (c) must be
                             completed using at least 50% and the product of the percentages in (c)
                             and (d) when added to the product of the percentages in (a) and (b) must
                             equal at least 4%. If satisfying ACP Test Safe Harbor, must complete (b) with
                             a percentage less than 6% and (d) with a percentage not more than 6%.</I><BR></FONT></P></LI>
                        </OL>
                     </OL>
                     <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                     CALCULATION  PERIOD.  Qualified  Matching  Contributions  are calculated based on Elective  Deferral
                     Contributions  and Pay for the  period  specified  below. <I>(Refers to  calculation  of the amount of
                     Qualified Matching Contributions, <U>not</U> when contributed. Select (1), (2), (3), or (4).)</I><BR></FONT></P></LI>

                     <OL TYPE=1><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                        [&nbsp;&nbsp;] PAY PERIOD.  Qualified Matching  Contributions
                        shall be made for all persons who were Active Members at any time during the pay period.<BR></FONT></P></LI>

                        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                        [&nbsp;&nbsp;] PAY  PERIODS  ENDING  WITH OR WITHIN EACH  MONTH.
                        Qualified  Matching  Contributions shall be made for all persons
                        who were Active Members at any time during the month.<BR></FONT></P></LI>
                     </OL>
                </OL>
            </OL>
        </OL>
   </OL>
</OL>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 13</FONT></P>
<PAGE>

<OL TYPE=A>
   <OL TYPE=1>
        <OL TYPE=a START=3><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             <OL TYPE=i START=2><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <OL TYPE=A START=4><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                     <OL TYPE=1 START=3><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                        [&nbsp;&nbsp;] PAY  PERIODS  ENDING  WITH OR  WITHIN  EACH
                        PLAN-YEAR  QUARTER.  Qualified  Matching Contributions  shall
                        be made for all persons  who were Active  Members at any time during the
                        Plan-year Quarter.<BR><BR>

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

                        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                        [&nbsp;&nbsp;] PLAN YEAR.  Qualified Matching  Contributions
                        shall be made for all persons who were Active Members at
                        any time during the Plan Year.<BR></FONT></P></LI>
                     </OL>

                     <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                     [&nbsp;&nbsp;] Qualified Matching Contributions shall be made
                     only for Nonhighly Compensated Employees.<BR></FONT></P></LI>

                     <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                     [&nbsp;&nbsp;] The 401 (k) safe harbor election shall be revoked as of<BR>
                     ______________________ Such date cannot be earlier than the later of (i) 30 days after the date
                     Active Members are given the supplemental notice described in Plan Section
                     3.08(e) and (ii) the date the amendment revoking such provisions is adopted.
                     Qualified Matching Contributions shall be made for the period prior to the
                     revocation. <BR></FONT></P></LI>
                </OL>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                [&nbsp;&nbsp;] QUALIFIED  NONELECTIVE  CONTRIBUTIONS.  The ADP Test Safe Harbor  shall be satisfied  using  Qualified
                Nonelective  Contributions.  <I>(These  Contributions  in excess of the amount  needed to satisfy the ADP Test
                Safe Harbor may be used to satisfy the ACP Test, if applicable.)  These  Contributions  are 100% vested and
                subject to the distribution restrictions of Code Section 401(k) when made. (See Plan Section 5.04.)</I><BR><BR>

                The amount of our Qualified Nonelective Contributions shall be equal to<BR><BR>

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

                <OL TYPE=A>
                     <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                     [&nbsp;&nbsp;] Pay shall only include Pay received while an Active Member.<BR><BR>

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

                     <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                     [&nbsp;&nbsp;] Qualified Nonelective Contributions shall be made
                     only for Nonhighly Compensated Employees.<BR></FONT></P></LI>
                </OL>
             </OL>
             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
             CONTRIBUTIONS FOR PLAN YEARS IN WHICH THE PLAN IS AMENDED. We elect the option
             of amending the Plan to provide a Qualified Nonelective Contribution to satisfy
             the ADP Test Safe Harbor for a Plan Year. <BR></FONT></P></LI>

             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             [&nbsp;&nbsp;] PLAN IS AMENDED.  <I>(Only  available if (c) above is  selected.)</I>
             The Plan is amended to provide a Qualified Nonelective Contribution for the Plan Year<BR>
             beginning _____________________. <I>(These Contributions in excess of the amount needed to
             satisfy the ADP Test Safe Harbor may be used to satisfy the ACP Test, if
             applicable.)</I> These Contributions are 100% vested and subject to the
             distribution restrictions of Code Section 401 (k) when made. (See Plan Section
             5.04.)<BR></FONT></P></LI>
        </OL>
   </OL>
</OL>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 14</FONT></P>
<PAGE>

<OL TYPE=A START=16><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
   <OL TYPE=1 START=9><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <OL TYPE=a>
             <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                The amount of our Qualified Nonelective Contributions for such Plan Year
                shall be equal to ______% <I>(Must be at least 3%.)</I> of Pay for the Plan Year
                for persons who were Active Members at any time during the Plan Year, unless
                otherwise specified in A and B below. <I>(The Pay used for these
                Contributions is not necessarily the same as Annual Pay defined in Item N.
                Select any that apply.)</I><BR></FONT></P></LI>

                <OL TYPE=A><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                     <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                     [&nbsp;&nbsp;] Pay shall only include Pay received while an Active Member.<bR><BR>

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

                     <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                     [&nbsp;&nbsp;] Qualified Nonelective Contributions shall be made
                     only for Nonhighly Compensated Employees.<BR></FONT></P></LI>
                </OL>
             </OL>
        </OL>
        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
        401(k) SIMPLE.  (Only  available if the Plan uses a calendar year Plan Year, you are an Eligible  Employer,  as
        defined in Plan Section 3.09,  and the exclusive plan  requirement  of (a)(1)(ii) of Plan Section 3.09 is met.  Cannot
        use if 401(k) Safe Harbor Plan.) We elect to have the 401 (k) SIMPLE provisions described in Plan<BR><BR>

        Section 3.09 apply to the Plan effective ________________________.<BR><BR>

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

        <I>NOTE:  See Plan Section 3.09 for 401(k) SIMPLE provisions. If this is anew plan, the
        Effective Date (Item D) and the date in (9) above must be on or before
        October 1. Future Plan Years must begin on January 1. If this is a
        restatement (or amendment) adding this provision, the date in (9) above will
        be the same as the Restatement Date (or effective date of the amendment)
        which must be on a January 1 which is the first day of a Plan Year and future
        Plan Years must begin on a January 1. Such restatement (or amendment)
        must be adopted before the January 1 on which the provisions become
        effective. Elective Deferral Contributions and Rollover Contributions will be
        the only contributions reflected in the Adoption Agreement. Other
        Contributions shall only be permitted as specified in Plan Section 3.09.
        The Member may change the elective deferral agreement on any date. No selections
        can be made in (4), (5), or (6) above. Elective Deferral Contributions
        will be subject to the $6, 000 (as adjusted) annual limit of Code
        Section 401(k)(11).</I><BR></FONT></P></LI>
   </OL>
   <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[X] MATCHING CONTRIBUTIONS.
   <I>(Cannot select if ADP Test Safe Harbor is satisfied using Qualified Matching
   Contributions.)</I> Any percentage determined by us shall apply to all eligible
   persons for the entire Plan Year. <I>(Select (1), (2), or (3).)</I><BR></FONT></P></LI>

   <OL TYPE=1>
        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
        STATED MATCH. We shall make Matching Contributions. The percentage of
        Elective Deferral Contributions matched is _____ %.<BR></FONT></P></LI>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
        STATED TIERED  MATCH.  We shall make  Matching  Contributions  in an amount
        equal to <I>(Complete (a) through (d).  For example: <U>100%</U> of Elective
        Deferral  Contributions  which are not over <U>3%</U> of Pay,  plus <U>50%</U> of Elective  Deferral
        Contributions which are over <U>3%</U> but are not over <U>5%</U> of Pay.)</I><BR></FONT></P></LI>
   </OL>
</OL>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 15</FONT></P>
<PAGE>

<OL TYPE=A>
   <OL TYPE=1 START=3><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             _____ % of Elective Deferral Contributions which are not over<BR></FONT></P></LI>

             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             _____ % of Pay, plus (First limit on Elective Deferral Contributions.)<BR></FONT></P></LI>

             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             _____ % (Must be less than  (a).) of  Elective  Deferral  Contributions
             which are over the  percentage  of Pay specified in (b) but are not over<BR></FONT></P></LI>

             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             _____ % (Must be more than (b).) of Pay. <I>(Second limit on Elective Deferral Contributions.)</I><BR><BR>

             <I>NOTE:  If satisfying ACP Test Safe Harbor, must complete (b) with a percentage less
             than 6% and (d) with a percentage </I> <I>not more than 6%.</I><BR></FONT></P></LI>
        </OL>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[X] DISCRETIONARY
        MATCH.  <I>(If selected and Plan is satisfying ACP Test Safe Harbor, (b) must be selected.)</I>
        We <U>may</U> make a discretionary Matching  Contribution.  The percentage of Elective Deferral
        Contributions matched, if any, shall be a percentage as determined by us. <I>(Select any that apply.)</I><BR></FONT></P></LI>

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             [&nbsp;&nbsp;] We <U>shall</U> make a discretionary Matching Contribution. The percentage of
             Elective Deferral Contributions matched shall be at least _____ %.<BR></FONT></P></LI>

             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             [&nbsp;&nbsp;] If we make a discretionary Matching Contribution, the percentage of
             Elective Deferral Contributions matched shall not be more than _____%. <I>(If satisfying
             ACP Test Safe Harbor, must complete With a percentage not more than 100%.)</I><BR></FONT></P></LI>
        </OL>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
        LIMIT ON ELECTIVE DEFERRALS MATCHED. <I>(Must select if (1) or (3) above is used
        and satisfying ACP Test Safe Harbor. Cannot use with (2) above. Limit
        could help pass the ADP and ACP Tests for non-401(k) Safe Harbor Plans.) </I>
        Elective Deferral Contributions which are over the percentage of Pay below
        won&#146;t be matched. <I>(Select (a) or (b).)</I> <BR></FONT></P></LI>

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
             _____ % of Pay. <I>(If satisfying ACP Test Safe Harbor, must complete with a
             percentage not more than 6% (not more than 4% if (3) above is selected).)</I> <BR></FONT></P></LI>

             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
             A  percentage  determined  by us.  <I>(Select any that apply.  Must select (ii) if  satisfying  ACP Test Safe
             Harbor.)</I><BR></FONT></P></LI>

             <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] The
                percentage shall be at least _____ %.<BR></FONT></P></LI>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
                The percentage shall not be more than _____ %. <I>(If satisfying ACP Test Safe
                Harbor, must complete with a percentage not more than 6% (not more than
                4% if (3) above is selected).)</I> <BR></FONT></P></LI>
             </OL>
        </OL>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        CALCULATION  PERIOD.  Matching  Contributions are calculated based on Elective Deferral
        Contributions and Pay for the period specified below. <I>(Refers to calculation
        of the amount of Matching  Contribution,  not when contributed.  Select
        (a), (b), (c), or (d).)</I><BR></FONT></P></LI>
   </OL>
</OL>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 16</FONT></P>
<PAGE>

<OL TYPE=A>
   <OL TYPE=1 START=6><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[X]
             PAY PERIOD.  Matching  Contributions  shall be made for all  persons  who were Active  Members at any time
             during that pay period.<BR></FONT></P></LI>

             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             [&nbsp;&nbsp;] PAY PERIODS  ENDING WITH OR WITHIN EACH MONTH.  Matching
             Contributions  shall be made for all persons who were Active Members at any time during the month.<BR></FONT></P></LI>

             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             [&nbsp;&nbsp;] PAY PERIODS ENDING WITH OR WITHIN EACH PLAN-YEAR  QUARTER.
             Matching  Contributions  shall be made for all persons who were Active
             Members at any time during the Plan-year Quarter.<BR></FONT></P></LI>

             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             [&nbsp;&nbsp;] PLAN YEAR.  Matching  Contributions  shall be made for
             all persons  who were Active Members at any time during the Plan Year,
             unless otherwise specified in (i) below.<BR></FONT></P></LI>

             <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                [&nbsp;&nbsp;] <I>(Cannot use if satisfying  ACP Test Safe  Harbor.)</I>
                Matching  Contributions  shall be made for persons meeting the requirements in Item R.<BR></FONT></P></LI>
             </OL>
        </OL>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[X]
        ADDITIONAL MATCH. <I>(Only available if (1) or (3) above is selected. Cannot use
        if satisfying ACP Test Safe Harbor.)</I> We may make additional Matching
        Contributions if the total Matching Contributions determined below are greater
        than the amount of Matching Contributions determined in (1) or (3) above for the
        Plan Year. Additional Matching Contributions, if any, shall be made for all
        persons who were Active Members at any time during the Plan Year, unless
        otherwise specified in (a) below. <BR></FONT></P></LI>

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[X]
             Additional Matching Contributions shall be made for persons meeting the requirements in Item R.<BR><BR>

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

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

             If (4) above is selected, Elective Deferral Contributions which are over a
             percentage of Pay won&#146;t be matched. The percentage is the percentage
             specified in (4)(a),determined in (4)(b), or a greater percentage as determined
             by us.<BR><BR>

             The amount of additional Matching Contributions, if any, shall be calculated by
             subtracting the Matching Contributions determined in (1) or (3) above for the
             Plan Year from total Matching Contributions for the Plan Year.<BR></FONT></P></LI>
        </OL>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
        Matching Contributions shall be made only for Nonhighly Compensated Employees.<BR></FONT></P></LI>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
        QUALIFIED MATCH. <I>(Must be selected if Matching Contributions are to be tested in the ADP Test for a
        non-401(k) Safe Harbor Plan.)</I> Matching  Contributions are Qualified Matching  Contributions.
        These  Contributions are 100% vested and subject to the distribution restrictions
        of Code Section 401 (k) when made. <I>(See Plan Section 5.04.)</I><BR></FONT></P></LI>
   </OL>
</OL>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 17</FONT></P>
<PAGE>

<OL TYPE=A START=17><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
   <OL TYPE=1 START=9><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
        DOLLAR LIMIT. <I>(Cannot use if satisfying ACP Test Safe Harbor.)</I>  Matching  Contributions for a person shall not
        be more than $______ for the Plan Year.<BR></FONT></P></LI>
   </OL>

   <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>OTHER EMPLOYER CONTRIBUTIONS AND FORFEITURES.<BR>
   <I>NOTE:  If more than one Employer Contribution is selected in this Item Q, the
   requirements to receive each Contribution selected should be the same.
   Providing different requirements will require testing to determine if the
   nondiscrimination requirement of Code Section 401(a)(4) is met. For
   example, a Qualified Nonelective Contribution made to each person who is
   an Active Member on the last day of the pay period and a Discretionary
   Contribution allocated to each person who was an Active Member at any
   time during the Plan Year will require nondiscrimination testing. If the ADP
   Test Safe Harbor is satisfied using Qualified Nonelective Contributions,
   Item O(8)(b)(ii) or (c), the Additional Contributions and Discretionary
   Contributions selected under this item should be made for or allocated to each
   person who is an Active Member at any time during the Plan Year to avoid
   nondiscrimination testing.</I><BR></FONT></P></LI>

   <OL TYPE=1><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
        QUALIFIED NONELECTIVE CONTRIBUTIONS. <I>(Cannot select if ADP Test Safe Harbor
        is satisfied using Qualified Nonelective Contributions for all Plan
        Years, Item O(8)(b)(ii). If this is a 401(k) Safe Harbor Plan using Qualified
        Matching Contributions to satisfy the ADP Test Safe Harbor, these
        Contributions may be used to satisfy the ACP Test, if applicable. These
        Contributions maybe tested in the ADP or ACP Test for a non-401(k) Safe Harbor
        Plan.) </I>These Contributions are 100% vested and subject to the distribution
        restrictions of Code Section 401(k) when made.<I> (See Plan Section
        5.04. Select at least one of (a), (b), (c), or (e). Only one of (a), (b), or (c)
        maybe selected. Select (d), if applicable.)</I> <BR></FONT></P></LI>

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             [&nbsp;&nbsp;] SET  AMOUNT.  <I>(Only  available  if Item  O(8)(c) is
             not selected.)</I>  We shall make  Qualified  Nonelective
             Contributions equal to the following: <I>(Select (i) or (ii).)</I><BR></FONT></P></LI>

             <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                [&nbsp;&nbsp;] PAY FORMULA. An amount equal to <I>(Select one.)</I><BR></FONT></P></LI>

                <OL TYPE=A><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                     <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                     [&nbsp;&nbsp;] _____ % of Pay for the pay period for each person
                     who is an Active  Member on the last day of that period.<BR></FONT></P></LI>

                     <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                     [&nbsp;&nbsp;] _____ % of Annual Pay for the Plan Year for persons
                     who meet the requirements in Item R.<BR></FONT></P></LI>

                     <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                     [&nbsp;&nbsp;] _____ % of Annual  Pay for the Plan Year for  persons
                     who were  Active  Members  at any time during the Plan Year.<BR></FONT></P></LI>
                </OL>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                [&nbsp;&nbsp;] SERVICE FORMULA. An amount equal to <I>(Select one.)</I><BR></FONT></P></LI>

                <OL TYPE=A><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                     <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                     [&nbsp;&nbsp;] $ _______ for the pay period for each person who
                     is an Active  Member on the last day of that period.<BR></FONT></P></LI>

                     <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                     [&nbsp;&nbsp;] $ _______ for the Plan Year for persons who meet
                     the requirements in Item R.<BR></FONT></P></LI>

                     <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                     [&nbsp;&nbsp;] $ _______ for the Plan Year for  persons who were
                     Active  Members at any time during the Plan Year.<BR></FONT></P></LI>
                </OL>
             </OL>

             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
             DISCRETIONARY, PAY FORMULA. <I>(Only available if Item 0(8)(c) is not
             selected.)</I> Qualified Nonelective Contributions may be made for each Plan
             Year in an amount determined by us. The amount allocated to each eligible person
             shall be equal to our Qualified Nonelective Contributions multiplied by the
             ratio of such person&#146;s Annual Pay for the Plan Year to the total Annual Pay
             of all such persons. The Qualified Nonelective Contributions shall be allocated
             to each person meeting the requirements in Item R, unless otherwise specified in
             (i) or (ii) below. <BR></FONT></P></LI>
        </OL>
   </OL>
</OL>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 18</FONT></P>
<PAGE>

<OL TYPE=A>
   <OL TYPE=1>
        <OL TYPE=a START=3><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
                The Qualified Nonelective Contributions shall be allocated to each person who
                was an Active Member at any time during the Plan Year. <BR></FONT></P></LI>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
                The Qualified Nonelective Contributions shall be allocated to each person who is
                an Active Member on the last day of the Plan Year. <BR></FONT></P></LI>
             </OL>

             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
             DISCRETIONARY, SAME DOLLAR AMOUNT. <I>(Only available if Item 0(8)(c) is not
             selected.)</I> Qualified Nonelective Contributions may be made for each Plan
             Year in an amount determined by us. The same dollar amount shall be allocated to
             each eligible person, subject to applicable limits of Plan Section 3.06. The
             Qualified Nonelective Contributions shall be allocated to each person meeting
             the requirements in Item R, unless otherwise specified in (i) or (ii) below. <BR></FONT></P></LI>

             <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
                The Qualified Nonelective Contributions shall be allocated to each person who
                was an Active Member at any time during the Plan Year. <BR></FONT></P></LI>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
                The Qualified Nonelective Contributions shall be allocated to each person who is
                an Active Member on the last day of the Plan Year. <BR></FONT></P></LI>
             </OL>

             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
             <I>(Only available if (a), (b), or (c) is selected above.)</I> Qualified
             Nonelective Contributions in (a), (b), or (c) above shall be made only for, or
             allocated only to, Nonhighly Compensated Employees, unless otherwise specified
             in (i) below. <BR></FONT></P></LI>

             <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
                <I>(Only available if (a)(i)A and (a)(ii)A above are not selected.)</I> The
                Qualified Nonelective Contributions shall be made only for, or allocated only
                to, the Nonhighly Compensated Employees whose Annual Pay for the Plan Year is
                not over $ _____. <BR></FONT></P></LI>
             </OL>

             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
             DISCRETIONARY, BOTTOM UP. <I>(Only available if Item K(2)(a) is selected and
             Items O(8)(b)(i) is not </I> <I>selected.)</I> Qualified Nonelective
             Contributions may be made for each Plan Year in an amount determined by us. If
             item 0(8)(c) is selected, these Qualified Nonelective Contributions may only be
             made for Plan Years in which the plan is not so amended. If (a), (b), or (c)
             above are selected, these Qualified Nonelective Contributions are in addition to
             those specified in (a), (b), or (c). If the Plan is treated as separate plans
             because it is mandatorily disaggregated under the regulations of Code Section
             401(k), a separate Qualified Nonelective Contribution may be determined for each
             separate plan. <BR><BR>

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

             <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
                These Qualified Nonelective Contributions shall be allocated only to Nonhighly
                Compensated Employees who were Active Members at any time during the Plan Year. </FONT></P>
             </OL>
        </OL>
   </OL>
</OL>

<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 19</FONT></P>
<PAGE>

<OL TYPE=A>
   <OL TYPE=1 START=2><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <OL TYPE=a>
             <OL TYPE=i START=2><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
                These Qualified Nonelective Contributions shall be allocated only to Nonhighly
                Compensated Employees who are Active Members on the last day of the Plan Year. <BR></FONT></P></LI>
             </OL>
        </OL>
        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
        ADDITIONAL CONTRIBUTIONS. We shall make Additional Contributions equal to the
        following: <I>(Select (a) or (b).)</I><BR></FONT></P></LI>

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             [&nbsp;&nbsp;] PAY FORMULA. An amount equal to <I>(Select (i) or (ii).)</I><BR></FONT></P></LI>

             <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                [&nbsp;&nbsp;]  _____ % of Pay for the pay  period for each  person
                 who is an Active  Member on the last day of that period.<BR></FONT></P></LI>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                [&nbsp;&nbsp;] _____ % of Annual Pay for the Plan Year for persons
                who meet the requirements in Item R.<BR></FONT></P></LI>
             </OL>

             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             [&nbsp;&nbsp;] SERVICE FORMULA. An amount equal to <I>(Select one.)</I><BR></FONT></P></LI>

             <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                [&nbsp;&nbsp;] $______ for the pay period for each person who is an
                Active Member on the last day of that period.<BR></FONT></P></LI>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                [&nbsp;&nbsp;] $______ for the Plan Year for persons who meet the requirements in Item R.<BR></FONT></P></LI>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                [&nbsp;&nbsp;] $______ for each Hour of Service he has performed during the pay period for each
                person who was an Active Member during that period. <I>(No contribution for paid
                nonworking hours, such as vacation.)</I> <BR></FONT></P></LI>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                [&nbsp;&nbsp;] $______ for each Hour of Service credited during the pay period for each person
                who was an Active Member during that period. <I>(Contribution is made for paid
                nonworking hours, such as vacation.)</I> <BR></FONT></P></LI>
             </OL>
        </OL>
        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[X]
        DISCRETIONARY  CONTRIBUTIONS.  Discretionary  Contributions  may be  made  for  each  Plan  Year  in an  amount
        determined by us. Discretionary  Contributions and Forfeitures,  if applicable,  shall be allocated as of the last day
        of the Plan Year using Annual Pay for the Plan Year. The amount  allocated shall be equal to the amount  determined in
        (a) or (b) below. <I>(Select (a) or (b).)</I><BR></FONT></P></LI>

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             [&nbsp;&nbsp;] PAY FORMULA. Discretionary Contributions and Forfeitures,
             if applicable, shall be allocated as follows:<BR><BR>

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

             The allocation in this step one shall be made to each person meeting the
             requirements in Item R and each person who is entitled to a minimum contribution
             under Plan section 11.04. Each such person&#146;s allocation shall be an amount
             equal to Discretionary Contributions and Forfeitures, if applicable, multiplied
             by the ratio of such person&#146;s Annual Pay to the total Annual Pay of all
             such persons. Such amount shall not exceed 3% of such person&#146;s Annual Pay.
             The allocation for any person who does not meet the requirements in Item R shall
             be limited to the amount necessary to fund the minimum contribution.<BR><BR>

             STEP TWO: The allocation in this step two shall be made to each person meeting the
             requirements in Item R. Each such person&#146;s allocation shall be equal to any
             amount remaining after the allocation in step one multiplied by the ratio of
             such person&#146;s Annual Pay to the total Annual Pay of all such persons.<BR></FONT></P></LI>
        </OL>
   </OL>
</OL>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 20</FONT></P>
<PAGE>

<OL TYPE=A>
   <OL TYPE=1>
        <OL TYPE=a START=2><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                [&nbsp;&nbsp;] INTEGRATED  FORMULA.  Subject to the overall permitted
                disparity limits,  Discretionary  Contributions and
                Forfeitures, if applicable, shall be allocated as follows:<BR><BR>

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

The allocation in this step one shall be made to each person meeting the
requirements in Item R and each person who is entitled to a minimum contribution
under Plan section 11.04. Each such person&#146;s allocation shall be an amount
equal to Discretionary Contributions and Forfeitures, if applicable, multiplied
by the ratio of such person&#146;s Annual Pay to the total Annual Pay of all
such persons. Such amount shall not exceed 3% of such person&#146;s Annual Pay.
The allocation for any person who does not meet the requirements in Item R shall
be limited to the amount necessary to fund the minimum contribution.<BR><BR>

STEP TWO: This step two shall only apply in years in which step one applies. The
allocation in this step two shall be made to each person meeting the
requirements in Item R. Each such person&#146;s allocation shall be equal to any
amount remaining after the allocation in step one multiplied by the ratio of
such person&#146;s Annual Pay over the Integration Level to the total Annual Pay
over the Integration Level of all such persons. Such amount shall not exceed 3%
of such person&#146;s Annual Pay over the Integration Level.<BR><BR>

For purposes of this step two, in the case of any person who has exceeded the
cumulative permitted disparity limit described below, such person&#146;s total
Annual Pay shall be taken into account and the applicable allocation limit for
such person shall be 3% of such person&#146;s total Annual Pay.<BR><BR>

STEP THREE: The allocation in this step three shall be made to each person meeting
the requirements in Item R. Each such person&#146;s allocation shall be equal to
any amount remaining after the allocation in step two multiplied by the ratio of
the sum of such person&#146;s total Annual Pay and his Annual Pay over the
Integration Level to the total of such sums for all such persons. Such amount
shall not exceed an amount equal to a percentage (equal to the Maximum
Integration Rate) of the sum of such person&#146;s total Annual Pay and his
Annual Pay over the Integration Level.<BR><BR>

If steps one and two apply, the Maximum Integration Rate minus 3% shall be
substituted for the Maximum Integration Rate wherever it appears in this step
three.<BR><BR>

For purposes of this step three, in the case of any person who has exceeded the
cumulative permitted disparity limit described below, two times such
person&#146;s total Annual Pay shall be taken into account and the applicable
allocation limit for such person shall be a percentage (equal to the Maximum
Integration Rate) of two times such person&#146;s total Annual Pay.<BR><BR>

STEP FOUR: The allocation in this step four shall be made to each person meeting the
requirements in Item R. Each such person&#146;s allocation shall be equal to any
amount remaining after the allocation in step three multiplied by the ratio of
such person&#146;s Annual Pay to the total Annual Pay of all such persons.<BR></FONT></P></LI>
</OL>
</OL>
</OL>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 21</FONT></P>
<PAGE>

<OL TYPE=A>
   <OL TYPE=1>
        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             <P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The
             INTEGRATION LEVEL is the Taxable Wage Base as in effect on the latest Yearly
             Date, unless otherwise specified in (i) or (ii) below.<BR></FONT></P></LI>

             <OL TYPE=i>
                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                [&nbsp;&nbsp;] $______. <I>(Must be less than such Taxable Wage Base.)</I><BR></FONT></P></LI>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                [&nbsp;&nbsp;] _____ % of such Taxable Wage Base. <I>(Must be more than 19%
                and less than 100%.)</I><BR></FONT></P></LI>
             </OL>

             <P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             The MAXIMUM INTEGRATION RATE shall be determined according to the following
             schedule:</FONT></P>
<TABLE WIDTH=600 CELLPADDING=0 CELLSPACING=1>
   <TR VALIGN=TOP>
        <TD WIDTH=10%>&nbsp;</TD>
        <TD WIDTH=40%>&nbsp;</TD>
        <TD WIDTH=10%>&nbsp;</TD>
        <TD WIDTH=40%>&nbsp;</TD>
   </TR>
   <TR VALIGN=BOTTOM>
        <TH WIDTH=10%>&nbsp;</TH>
        <TH COLSPAN=2><FONT FACE="Times New Roman, Times, Serif" SIZE=2>INTEGRATION LEVEL</FONT></TH>
        <TH WIDTH=40%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>MAXIMUM INTEGRATION RATE</FONT></TH>
   </TR>
   <TR VALIGN=TOP>
        <TD WIDTH=10%>&nbsp;</TD>
        <TD WIDTH=40%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>100% of TWB</FONT></TD>
        <TD WIDTH=10% ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>5.7%</FONT></TD>
        <TD WIDTH=40%>&nbsp;</TD>
   </TR>
   <TR VALIGN=TOP>
        <TD WIDTH=10%>&nbsp;</TD>
        <TD WIDTH=40%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Less than
        100(degree)/a  but more than 80% of TWB</FONT></TD>
        <TD WIDTH=10% ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>5.4%</FONT></TD>
        <TD WIDTH=40%>&nbsp;</TD>
   </TR>
   <TR VALIGN=TOP>
        <TD WIDTH=10%>&nbsp;</TD>
        <TD WIDTH=40%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>More than 20%
        of TWB but not more than 80% of TW13</FONT></TD>
        <TD WIDTH=10% ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>4.3%</FONT></TD>
        <TD WIDTH=40%>&nbsp;</TD>
   </TR>
   <TR VALIGN=TOP>
        <TD WIDTH=10%>&nbsp;</TD>
        <TD WIDTH=40%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Not more than 20% of TWB</FONT></TD>
        <TD WIDTH=10% ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>5.7%</FONT></TD>
        <TD WIDTH=40%>&nbsp;</TD>
   </TR>
</TABLE>
<BR>
<P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&#147;TWB&#148;
 means the Taxable Wage Base as in effect on the latest Yearly Date.</FONT></P>

<P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>On
any date the portion of the rate of tax under Code Section 3111 (a) (in effect
on the latest Yearly Date) which is attributable to old age insurance exceeds
5.7%, such rate shall be substituted for 5.7%. 5.4% and 4.3% shall be increased
proportionately.</FONT></P>

<P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>OVERALL PERMITTED DISPARITY LIMITS:</FONT></P>

<P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>ANNUAL
OVERALL PERMITTED DISPARITY LIMIT: Notwithstanding the preceding paragraphs, for
any Plan Year any person eligible for an allocation under this formula benefits
under another qualified plan or simplified employee pension, as defined in Code
Section 408(k), maintained by us or any other employer required to be aggregated
with us under Code Sections 414(b), (c), (m), or (o) that provides for permitted
disparity (or imputes disparity), Discretionary Contributions and Forfeitures,
if applicable, shall be allocated using only step one, if applicable, and step
four.</FONT></P>

<P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>CUMULATIVE
PERMITTED DISPARITY LIMIT: Effective for Plan Years beginning on or after
January 1, 1995, the cumulative permitted disparity limit for a person is 35
total cumulative permitted disparity years. Total cumulative permitted disparity
years means the number of years credited to the person for allocation or accrual
purposes under this Plan, any other qualified plan or simplified employee
pension plan (whether or not terminated) ever maintained by us or any other
employer required to be aggregated with us under Code Sections 414(b), (c), (m),
or (o). For purposes of determining the person&#146;s cumulative permitted
disparity limit, all years ending in the same calendar year are treated as the
same year. If the person has not benefited under a defined benefit or target
benefit plan maintained for any year beginning on or after January 1, 1994, the
person has no cumulative permitted disparity limit.</FONT></P>

</OL>
</OL>
</OL>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 22</FONT></P>
<PAGE>

<OL TYPE=A START=18><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
   <OL TYPE=1 START=4><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <LI><FONT FACE="Times New Roman, Times, Serif" SIZE=2>FORFEITURES.<BR></FONT></P></LI>

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             If (3) above is selected, Forfeitures shall be allocated
             with Discretionary Contributions and shall be deemed to be Discretionary Contributions, unless
             otherwise specified in (i) below. <BR></FONT></P></LI>

             <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[X]
                <I>(Cannot use unless Item V(2) is completed.) </I>Forfeitures shall not be
                allocated with Discretionary Contributions, but shall be used to offset our
                first Contribution made after the Forfeiture is determined. <BR></FONT></P></LI>
             </OL>

             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             If (3) above is not selected, Forfeitures shall be used to offset our first
             Contribution made after the Forfeiture is determined, unless otherwise specified
             in (i) below. <BR></FONT></P></LI>

             <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                [&nbsp;&nbsp;] <I>(Cannot use unless (2) above is selected and Item V(2) is completed.)
                </I>Forfeitures shall not be used to offset our first Contribution, but shall be
                allocated as of the last day of the Plan Year to those meeting the requirements
                in Item R using the allocation formula in (3)(a) above, and shall be deemed to
                be Additional Contributions. <BR></FONT></P></LI>
             </OL>
        </OL>
   </OL>

   <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>NET PROFITS
   AND CONTRIBUTION REQUIREMENTS.<BR></FONT></P></LI>

   <OL TYPE=1><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <li><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        Our Contributions shall be made without regard to our current or accumulated NET
        PROFITS, unless otherwise specified in (a) below. <BR></FONT></P></LI>

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             [&nbsp;&nbsp;] <I>(Cannot use if 409(k) Safe Harbor Plan or 401(k) SIMPLE Plan.) </I>Our
             Contributions, in excess of Elective Deferral Contributions, shall be made out
             of our current or accumulated Net Profits in excess of Elective Deferral
             Contributions. <BR></FONT></P></LI>
        </OL>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        REQUIREMENTS FOR CONTRIBUTIONS. Our Contributions which are subject to the
        requirements of this Item R and Forfeitures, if applicable, shall be made for or
        allocated to each person who was an Active Member at any time during the Plan
        Year, unless otherwise specified in (a), (b), (c), or (d) below. <I>(If annual
        contributions are subject to these requirements (or if Forfeitures are
        allocated under Item Q(4)(b)(i)), (a), (b), (c), or (d) may be selected.
        Select (e), if applicable.)</I> <BR><BR>

        <i>NOTE:  Selections may affect testing done to determine if the minimum  coverage
        requirement of Code Section 410(b)is met, unless otherwise indicated.</I><BR></FONT></P></LI>

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             [&nbsp;&nbsp;] Such amounts shall be made for or allocated to each person who was an Active
             Member at any time during the Plan Year and who either is an Active Member on
             the last day of the Plan Year or has more than 500 Hours of Service during the
             latest Accrual Service ending on or before the last day of the Plan Year, unless
             a lesser number of Hours of Service is specified in (i) below. <I>(This
             selection does not affect coverage testing </I> <I>if the Accrual Service Period
             is the Plan Year.)</I> <BR></FONT></P></LI>

             <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                [&nbsp;&nbsp;] Has more than _____ <I>(Up to 499.)</I> Hours of Service.<BR></FONT></P></LI>
             </OL>

             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             [&nbsp;&nbsp;] Such  amounts shall be made for or allocated to each person
             who is an Active  Member on the last day of the Plan Year.<BR></FONT></P></LI>
        </OL>
   </OL>
</OL>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 23</FONT></P>
<PAGE>

<OL TYPE=A START=19><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
   <OL TYPE=1 START=3><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <OL TYPE=a START=3><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             [&nbsp;&nbsp;] Such amounts shall be made for or allocated to each person who was an Active
             Member at any time during the Plan Year and who has at least 1,000 Hours of
             Service during the latest Accrual Service Period ending on or before the last
             day of the Plan Year, unless otherwise specified in (i) below. <BR></FONT></P></LI>

             <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                [&nbsp;&nbsp;] El Has at least <I>(Up to 999.)</I> Hours of Service.<BR></FONT></P></LI>
             </OL>

             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             [X] Such amounts shall be made for or allocated to each person who is an Active
             Member on the last day of the Plan Year and who has at least 1,000 Hours of
             Service during the latest Accrual Service Period ending on or before that date,
             unless otherwise specified in (i) below. <BR></FONT></P></LI>

             <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                [&nbsp;&nbsp;] Has at least _____ (Up to 999.) Hours of Service.<BR></FONT></P></LI>
             </OL>
        </OL>

        <P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The requirements
        in (a), (b), (c), or (d) above are modified as follows:</FONT></P>

        <OL TYPE=a START=5><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[X]
             Such amounts shall also be made for or allocated to each person who was an
             Active Member at any time during the Plan Year and who has retired, become
             Totally Disabled, or died. <BR></FONT></P></LI>
        </OL>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        The ACCRUAL SERVICE PERIOD is the consecutive 12-month period ending on the last
        day of each Plan Year, unless otherwise specified in (a) below. <BR></FONT></P></LI>

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             [&nbsp;&nbsp;] <I>(Use only with (2)(a),  (c) or (d) above.)</I> The Accrual
             Service Period is the  consecutive  12-month period ending on each <I>(Month and day.)</I><BR><BR>

             <I>NOTE:  Selecting  (a) above will  require  nondiscrimination  testing  to  determine  if the nondiscrimination
             requirement of Code Section 401(a)(4) is met.</I><BR></FONT></P></LI>
        </OL>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
        <I>(Cannot  use with  (1)(a)  above.)</I>  We may make all or part of our annual
        Contributions  before the end of the Plan Year. <I>(Select (a) or (b).)</I><BR><BR>

         Such Contributions shall be<BR></FONT></P></LI>

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             [&nbsp;&nbsp;] allocated when made.  <I>(Only  available if Item Q(1)(b)(f)
             and (c)(ii) are not selected, and (2)(a),(b), (c), and (d) above are not selected.)</I><BR></FONT></P></LI>

             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             [&nbsp;&nbsp;] El unallocated when made.<BR></FONT></P></LI>
        </OL>
   </OL>

   <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>CONTRIBUTION MODIFICATIONS.<BR><BR>

   CONTRIBUTION  LIMITATIONS.  The Annual  Additions for a Member during a Limitation  Year shall not be more than the Maximum
   Permissible Amount. <I>(See Plan Sections 3.06 and 11.05.)</I><BR></FONT></P></LI>

   <OL TYPE=1><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        The LIMITATION YEAR is the consecutive 12-month period ending on each
        <U>December 31 </U>. <I>(Month and day. Fill in the last day of the
        Limitation Year. Normally, the last day of the Plan Year is used. You
        must use the same limitation year in all your plans.) </I><BR></FONT></P></LI>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        COMPENSATION. <I>(Compensation for the Limitation Year is used to determine the
        limit on Annual Additions. Compensation for the Plan Year is used to
        determine the amount of top-heavy minimum contributions.)</I> Compensation for
        purposes of Plan Section 3.06 is as defined therein, under Information Required
        to be Reported Under Code Sections 6041, 6051, and 6052 (&#147;Wages, Tips and
        Other Compensation&#148; box on Form W-2), which is actually paid or made
        available by us, unless otherwise specified in (a) or (b) below. <BR></FONT></P></LI>
   </OL>
</OL>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 24</FONT></P>
<PAGE>
<OL TYPE=A>
   <OL TYPE=1 START=3><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             [&nbsp;&nbsp;] Safe-Harbor Compensation as defined in Plan Section 3.06.<BR></FONT></P></LI>

             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             [&nbsp;&nbsp;] Code Section 3401 (a) Wages (wages for purposes of income tax
             withholding)  as defined in Plan Section 3.06.<BR></FONT></P></LI>
        </OL>

   <P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>For
   years beginning after December 31, 1997, Compensation shall include elective
   contributions. For this purpose, elective contributions are elective deferrals
   (as defined in Code Section 402(g)(3)) and amounts contributed or deferred by us
   at the election of the Employee which are not includible in the gross income of
   the Employee by reason of Code Section 125, 132(0(4), or 457.<BR></FONT></P>

   <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
   MULTIPLE DEFINED CONTRIBUTION PLANS. <I>(This item applies if you or an
   Employer, as defined in Plan Section 3.06, maintain another qualified
   <U>defined contribution plan </U>that is not a Master or Prototype Plan in which
   any Member in this Plan is or was or could become a member.)</I> If the
   Member is covered under another qualified defined contribution plan maintained
   by the Employer, as defined in Plan Section 3.06, the provisions of (0 through
   (k) of Plan Section 3.06 shall apply as if the other plan were a Master or
   Prototype Plan, unless otherwise specified in (a) below. <I>(Plan Section 3.06
   limits the last Annual Additions.)</I> <BR></FONT></P></LI>

   <OL TYPE=a>
        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
        The method described on the attached page(s) shall be used to limit total Annual
        Additions to the Maximum Permissible Amount, and shall properly reduce the
        Excess Amounts, as defined in Plan Section 3.06, in a manner which precludes
        Employer discretion. <I>(If selected, you will provide the method for limiting
        Annual Additions on the attached page(s).)</I> <BR></FONT></P></LI>
   </OL>

   <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
   DEFINED BENEFIT PLAN. (This item applies if you or an Employer, as defined in
   Plan Section 3.06, maintain or ever maintained a qualified <U>defined benefit
   plan </U>in which any Member in this Plan is or was or could become a member. If
   this applies, you will provide the method used to satisfy the limitation on the
   attached page(s). No attachment is needed if the Effective Date (Restatement
   Date or amendment effective date, if applicable) is on or after the first
   Limitation Year beginning on or after January 1, 2000.) If the Member is or has
   ever been a member in a qualified defined benefit plan maintained by the
   Employer, as defined in Plan Section 3.06, the method described on the attached
   page(s) shall be used to satisfy the 1.0 limitation of Code Section 415, in a
   manner which precludes Employer discretion. This limitation shall not apply for
   Limitation Years beginning on or after January 1, 2000. <BR></FONT></P></LI>

   <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
   OTHER LIMITS.  <I>(Cannot use if 401(k) Safe Harbor Plan or 401(k)  SIMPLE Plan.)</I>
   The amount of our Contributions for any (Select <I>(a) or (b).)</I><BR></FONT></P></LI>

   <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        [&nbsp;&nbsp;] Plan Year<BR></FONT></P></LI>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        [&nbsp;&nbsp;] Limitation Year<BR></FONT></P></LI>
   </OL>

   <P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2> made for or
   allocated to a person shall not be more than <I>(Select at least one.)</I></FONT></P>

   <OL TYPE=a START=3><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        [&nbsp;&nbsp;] $______ <I>(Up to the current Defined Contribution Dollar Limit
        defined in Plan Section 3.06.)</I><BR></FONT></P></LI>
   </OL>
</OL>
</OL>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 25</FONT></P>
<PAGE>

<OL TYPE=A START=20><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
   <OL TYPE=1 START=6><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <OL TYPE=a START=4><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             [&nbsp;&nbsp;] _____ % <I>(Up to 25%.)</I> of his Annual Pay for the
             Plan Year/Compensation for the Limitation Year.<BR><BR>

             <I>NOTE: If both (c) and (d) are selected, contributions shall be no
             more than the lesser of (c) and (d).</I><BR></FONT></P></LI>
        </OL>

   <P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>TOP-HEAVY
   PLAN REQUIREMENTS. The amount and allocation of Contributions shall be subject
   to the provisions of Article XI of the Basic Plan in Plan Years when this is a
   Top-heavy Plan, as defined in Plan Section 11.02. Special minimum and maximum
   contribution provisions will apply in such years.<BR></FONT></P>

   <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
   MULTIPLE PLANS. <I>(Use this item to specify which plan will provide the
   minimum contribution or benefit for members who are covered under this
   Plan and any other plan or plans of yours. If selected, you must
   provide wording on the attached page(s).)</I> The method described on the attached
   page(s) shall be used to meet the minimum contribution and benefit requirements
   in Plan Years when this is a Top-heavy Plan, in a manner which precludes
   Employer discretion. <BR></FONT></P></LI>

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

   <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        [&nbsp;&nbsp;] Interest rate _____ %.<BR></FONT></P></LI>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        [&nbsp;&nbsp;] Mortality table:  ______________________________________<BR></FONT></P></LI>
   </OL>
   </OL>

   <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>VOLUNTARY
   CONTRIBUTIONS AND ROLLOVER CONTRIBUTIONS.<BR></FONT></P></LI>

   <OL TYPE=1><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        [&nbsp;&nbsp;] VOLUNTARY CONTRIBUTIONS are not permitted, unless otherwise
        specified in (a) below.<BR></FONT></P></LI>

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
             [&nbsp;&nbsp;] <I>(If  selected,  the Plan is subject to an ACP Test even
             if the Plan  satisfies  the ACP Test Safe Harbor.)</I>  Voluntary
             Contributions are permitted. <I>(Select any that apply.)</I><BR></FONT></P></LI>

             <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                [&nbsp;&nbsp;] _____ % of Pay is the minimum Voluntary Contribution.<BR></FONT></P></LI>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                [&nbsp;&nbsp;] Voluntary Contributions must be a whole percentage of Pay.<BR></FONT></P></LI>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                [&nbsp;&nbsp;] _____ % of Pay is the maximum Voluntary Contribution.<BR></FONT></P></LI>
           </OL>
        </OL>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>ROLLOVER
        CONTRIBUTIONS are permitted,  unless otherwise  specified in (a) below. a)
        D Rollover  Contributions are not permitted.<BR></FONT></P></LI>
   </OL>
</OL>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 26</FONT></P>
<PAGE>
<OL TYPE=A START=21><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
   <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>INVESTMENTS.<BR></FONT></P></LI>

   <OL TYPE=1><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        The Plan does not have a Trust Agreement in effect, unless otherwise specified in (a) below.<BR></FONT></P></LI>

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[X]&nbsp;
            TRUST  AGREEMENT.  The Plan has a Trust  Agreement.  <I>(Select at least one.
            Cannot  select (ii) if (i) is selected. Cannot select (iv) if (iii) is selected.)</I><BR></FONT></P></LI>

            <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                [X] We establish the Discretionary Trust Agreement <I>(Attachment
                A of the Basic Plan)</I>.<BR></FONT></P></LI>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                [&nbsp;&nbsp;] We establish the Corporate Directed Trust Agreement
                <I>(Attachment B of the Basic Plan)</I>.<BR></FONT></P></LI>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                [&nbsp;&nbsp;] We establish the Corporate Custodial Trust Agreement
                <I>(Attachment C of the Basic Plan)</I>.<BR></FONT></P></LI>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                [&nbsp;&nbsp;] We establish the Passive Trust Agreement <I>(Attachment D
                of the Basic Plan)</I>.<BR></FONT></P></LI>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                [&nbsp;&nbsp;] We establish the Trustarsm  Retirement  Services
                Directed Trust Agreement <I>(Attachment E of the Basic Plan).</I><BR></FONT></P></LI>
            </OL>
        </OL>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>INVESTMENT
        DIRECTION.  Subject to the  provisions  of Article IV of the Basic  Plan,  the  Annuity  Contract,  and if
        applicable, the Trust Agreement, the investment of a Member&#146;s Account
        shall be directed by <I>(Select one.)</I><BR></FONT></P></LI>

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            [X] the Member for all Contributions.<BR></FONT></P></LI>

            <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            [&nbsp;&nbsp;] us for all Contributions.<BR></FONT></P></LI>

            <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            [&nbsp;&nbsp;] the Member for Elective Deferral Contributions,  Member
            Contributions,  and Rollover Contributions. Us for Employer Contributions
            other than Elective Deferral Contributions.<BR></FONT></P></LI>

            <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            [&nbsp;&nbsp;] the Member for Member Contributions and Rollover  Contributions.
            Us for Employer Contributions  including Elective Deferral Contributions.<BR></FONT></P></LI>
        </OL>
        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>LOANS. Loans to
        a Member are not permitted, unless otherwise specified in (a) below.<BR></FONT></P></LI>

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[X]&nbsp;
            <I>(Only available if (1)(a) above is selected and the Trustee agrees to hold
            the promissory note.)</I> Loans are available to a Member subject to the
            provisions of Plan Section 5.06. <BR></FONT></P></LI>

           <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                The Loan  Administrator(s)  is/are:  <I>(Fill in the persons) or  position(s)
                authorized  to  administer  the Member loan program. Principal Life
                Insurance Company cannot be named.)</I><BR>
                <U>Payroll Supervisor</U><BR></FONT></P></LI>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                [X] The minimum amount of any loan is $<U>1,000</U>. <I>(Up to $1,000.)</I><BR></FONT></P></LI>
           </OL>
        </OL>
   </OL>
</OL>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 27</FONT></P>
<PAGE>

<OL TYPE=A>
   <OL TYPE=1 START=4><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <OL TYPE=a>
            <OL TYPE=i START=3><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                [&nbsp;&nbsp;] The maximum  amount of any loan is the lesser of 50% of
                the Member's Vested Account, reduced by any outstanding loan balance or<BR>
                $ ________ <I>(Up to $50,000.)</I>, reduced by the highest outstanding
                loan balance during the one-year period ending on the day before the loan is made.<BR><BR>

                <I>NOTE:  If not selected, the maximum is the lesser of (i) 50% of the
                Member&#146;s Vested Account, reduced by any outstanding loan balance or
                (ii) $50, 000, reduced by the highest outstanding loan balance during
                the oneyear period ending on the day before the loan is made.</I><BR></FONT></P></LI>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                The number of outstanding loans for a Member shall be limited to one, unless
                otherwise specified in A below. <BR></FONT></P></LI>

                <OL TYPE=A><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    [&nbsp;&nbsp;] The number shall be limited to ___________. <I>(Up to 5.)</I><BR></FONT></P></LI>
                </OL>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                The number of loans approved for a Member in any 12-month period shall be
                limited to one, unless otherwise specified in A below. <BR></FONT></P></LI>

                <OL TYPE=A><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    [&nbsp;&nbsp;] The number shall be limited to __________. <I>(Up to 5.)</I><BR></FONT></P></LI>
                </OL>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                The term of the loan shall be limited to five years, unless otherwise specified in A below.<BR></FONT></P></LI>

                <OL TYPE=A><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    [X] The term of the loan  shall not be  limited  to five  years for the  purchase  of a  Member&#146;s
                    principal residence.<BR></FONT></P></LI>
                </OL>
            </OL>
        </OL>
        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>LIFE
        INSURANCE coverage is not provided under this Plan, unless otherwise specified in (a) below.<BR></FONT></P></LI>

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
            <I>(Only available if (1)(a)(i), (ii), or (iv) above is selected.)</I> Subject
            to the limits and provisions of Plan Section 4.02, an Active Member may elect to
            have part of his Account applied to purchase life insurance coverage on his
            life. <BR></FONT></P></LI>
        </OL>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>QUALIFYING
        EMPLOYER  SECURITIES.  Investment in Qualifying  Employer  Securities is not available,  unless  otherwise
        specified in (a) below.<BR></FONT></P></LI>

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            [&nbsp;&nbsp;] <I>(Only available if (1)(a)(i),  (ii), (iii), or (v)
            above is selected.)</I> Investment in Qualifying Employer Securities is allowed.<BR></FONT></P></LI>

            <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                The Member's  Account  resulting from the following  Contributions  may be invested in Qualifying  Employer
                Securities: <I>(Select at least one.)</I><BR></FONT></LI>

                <OL TYPE=A><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    [&nbsp;&nbsp;] Elective Deferral Contributions<BR></FONT></P></LI>

                    <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    [&nbsp;&nbsp;] Employer Contributions other than Elective Deferral Contributions<BR></FONT></P></LI>

                    <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    [&nbsp;&nbsp;] Member Contributions and Rollover Contributions<BR></FONT></P></LI>
                </OL>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                Voting rights for Qualifying Employer Securities will be passed through to
                Members and the Members will be allowed to direct the voting rights of
                Qualifying Employer Securities for any matter put to the vote of the
                shareholders, unless otherwise specified in A, B, or C below. <BR></FONT></P></LI>
            </OL>
        </OL>
     </OL>
</OL>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 28</FONT></P>
<PAGE>

<OL TYPE=A START=22><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
    <OL TYPE=1>
        <OL TYPE=a>
            <OL TYPE=i START=3><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <OL TYPE=A><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
                    The Members will be allowed to direct the voting rights for Significant
                    Corporate Events only. The Employer (or the Named Fiduciary or the Investment
                    Manager as designated by the Employer) will have the voting rights for all other
                    matters, unless otherwise specified in (1) below. <BR></FONT></P></LI>

                    <OL TYPE=1><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                        [&nbsp;&nbsp;] <I>(Only  available if (1)(a)(i) or (Ii) above is  selected.)</I>
                        The Trustee will have the voting rights for all other matters.<BR></FONT></P></LI>
                    </OL>

                    <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    [&nbsp;&nbsp;] The  Employer  (or the  Named  Fiduciary  or the
                    Investment  Manager  as  designated  by the Employer) will have
                    the voting rights for any matter put to the vote of the shareholders.<BR></FONT></P></LI>

                    <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    [&nbsp;&nbsp;] <I>(Only  available if (1)(a)(i)  or (ii) above is selected.)</I>
                    The Trustee will have the voting rights for any matter put to
                    the vote of the shareholders.<BR></FONT></P></LI>
                </OL>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                Tender rights or exchange offers for Qualifying Employer Securities will be
                passed through to the Members, unless otherwise specified in A or B below. <BR></FONT></P></LI>

                <OL TYPE=A><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    [&nbsp;&nbsp;] Tender rights or exchange  offers for Qualifying  Employer
                    Securities  will be determined by the Employer (or the Named Fiduciary
                    or the Investment Manager as designated by the Employer).<BR></FONT></P></LI>

                    <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    [&nbsp;&nbsp;] <I>(Only  available if (1)(a)(i) or (ii) above is selected.)</I>
                    Tender  rights or exchange  offers for Qualifying Employer Securities
                    will be determined by the Trustee.<BR></FONT></P></LI>
                </OL>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                The optional forms of distribution provided in Plan Section 6.01 or 6A.01,
                whichever applies, shall include both a single sum payment and a distribution in
                kind for that portion of a Member&#146;s Vested Account which is held in the
                Qualifying Employer Securities Fund, unless otherwise specified in A or B below. <BR></FONT></P></LI>

                <OL TYPE=A><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    [&nbsp;&nbsp;] No distribution in kind is permitted.<BR></FONT></P></LI>

                    <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    [&nbsp;&nbsp;] No single sum payment is permitted.<BR></FONT></P></LI>
                </OL>
            </OL>
        </OL>
   </OL>

   <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>VESTING PERCENTAGE
   is used to determine the nonforfeitable percentage of a Member's Account resulting from
   our Contributions.<BR><BR>

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

   <OL TYPE=1><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        FULLY  VESTED  CONTRIBUTIONS.  Elective  Deferral  Contributions,  Qualified  Matching  Contributions,  and  Qualified
        Nonelective  Contributions are 100% vested. The following Employer  Contribution(s) are also 100% vested at all times.
        <I>(Select any that apply.)</I><BR></FONT></P></LI>

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            [&nbsp;&nbsp;] Matching Contributions<BR></FONT></P></LI>

            <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            [&nbsp;&nbsp;] Additional Contributions<BR></FONT></P></LI>

            <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            [&nbsp;&nbsp;] Discretionary Contributions<BR></FONT></P></LI>
        </OL>
   </OL>
</OL>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 29</FONT></P>
<PAGE>

<OL TYPE=A START=23><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
   <OL TYPE=1 START=2><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        A Member's  Account  resulting  from our  Contributions  which are not 100% vested when made is subject to the vesting
        schedule  selected below.  <I>(Select (a), (b), (c), (d), or (e) if some Employer  Contributions  are not 900% vested. If
        (e) is selected, fill in percentages.)</I><BR>

<PRE>
            <B><U>VESTING SERVICE</U>      <U>             VESTING PERCENTAGE                </U></B>
                                 (a)        (b)        (c)        (d)        (e)
                                 [ ]        [ ]        [ ]        [ ]        [X]

              Less than 1          0          0          0          0          0
                    1              0          0          0          0         20
                    2              0         20          0          0         40
                    3            100         40          0         20         60
                    4                        60          0         40         80
                    5                        80        100         60        100
                    6                       100                    80
                    7                                             100

</PRE>
        <I>NOTE:  The schedule in (e) must provide full (900%) vesting after 5 years
        of Vesting Service or must at all times be as great as the Vesting
        Percentage which the schedule in (d) would provide.</I><BR><BR>

        A Member&#146;s Vesting Percentage determined above shall never be reduced in
        later years. If this Plan is or ever has been a Top-heavy Plan, the minimum
        vesting provisions of Plan Section 11.03 shall apply.<BR></FONT></P></LI>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        TOP-HEAVY VESTING. A Member&#146;s Account resulting from additional Employer
        Contributions made to satisfy the minimum contribution requirements of Plan
        Section 11.04 shall be subject to the vesting schedule selected below.
        <I>(Select (a), (b), or (c) if the Plan is not a 409(k) SIMPLE Plan and
        does not allow any Employer Contributions other than Elective Deferral
        Contributions, Qualified Matching Contributions, and Qualified Nonelective
        Contributions.)</I> <BR></FONT></P></LI>
   </OL>
<PRE>
              <B><U>VESTING SERVICE</U>    <U>   VESTING PERCENTAGE    </U></B>
                                 (a)        (b)        (c)
                                 [ ]        [ ]        [ ]

              Less than 1          0          0        100
                    1              0          0
                    2             20          0
                    3             40        100
                    4             60
                    5             80
                    6            100
                    7

</PRE>
   <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
   VESTING SERVICE, subject to the provisions of Plan Section 1.02, shall be
   determined as follows: <I>(Select (1) or (2) if some Employer
   Contributions are not 100% vested, if Item V(3)(a) or (b) is
   completed, or if Early Retirement Age is based on Vesting Service.)</i><BR></FONT></P></LI>
</OL>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 30</FONT></P>
<PAGE>

<OL TYPE=A>
    <OL TYPE=1><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[X]
        ELAPSED  TIME  METHOD.  Vesting  Service is the total of an  Employee&#146;s
        countable  Periods of Service  without regard to Hours of Service.<BR></FONT></P></LI>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        [&nbsp;&nbsp;] HOURS METHOD.  A year of Vesting  Service is a Vesting  Service  Period in which an Employee has at least 1,000
        Hours of Service, unless otherwise specified in (a) below.<BR></FONT></P></LI>

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            [&nbsp;&nbsp;] (Up to 999.) Hours of Service.<BR></FONT></P></LI>

            <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            A VESTING SERVICE PERIOD is the consecutive 12-month period ending on the last
            day of each Plan Year, unless otherwise specified in (i) or (ii) below.<BR> </FONT></P></LI>

            <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                [&nbsp;&nbsp;] The consecutive 12-month period ending on each __________.
                <I>(Month and day.)</I><BR></FONT></P></LI>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                [&nbsp;&nbsp;] <I>(Vesting Service Period changes.)</I> The consecutive
                12-month period ending on <BR></FONT></P></LI>

                <OL TYPE=A><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    each _____________________ through<BR></FONT></P></LI>

                    <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    __________________________________ and<BR></FONT></P></LI>

                    <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    each following __________________________. <I>(Complete A using month and day, 8 using the same
                    month and day as in A and the calendar year in which the last day of the
                    last period ending on this date falls, and C using the month and day on
                    which the new period ends.)</I> <BR></FONT></P></LI>
                </OL>
            </OL>

            <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            A VESTING BREAK, when the hours method is used, is a Vesting Service Period in
            which an Employee is credited with not more than one-half of the Hours of
            Service required for a year of Vesting Service, unless otherwise specified in
            (i) below. <BR></FONT></P></LI>

            <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                [&nbsp;&nbsp;] _____ or fewer Hours of Service.  <I>(Fill in up to 500
                hours but less than hours  required for a year of Vesting Service.)</I><BR></FONT></P></LI>
            </OL>
        </OL>

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

        VESTING MODIFICATIONS:<BR></FONT></P></LI>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        [&nbsp;&nbsp;] Service before _______________________ is the total of an Employee&#146;s countable service
        with us, expressed in whole years and fractional parts of a year (counting a
        partial month as a complete month). <BR><BR>

        <I>NOTE: If selected,  fill in a date on or before the date the Plan became
        subject to ERISA. A new plan becomes subject to ERISA on its Effective Date.</I><BR></FONT></P></LI>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        Service before _________________________________ shall be determined under
        the  provisions  of the (Prior) Plan in effect on the day before that date.<BR><BR>

        <I>NOTE:  If selected, fill in a date after the Effective Date.</I><BR></FONT></P></LI>
   </OL>
</OL>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 31</FONT></P>
<PAGE>

<OL TYPE=A START=24><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
    <OL TYPE=1 START=5><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        [&nbsp;&nbsp;] Service before _____________________________ shall not be counted.<BR><BR>

        <I>NOTE: If selected,  fill in a date on or before the date the Plan became
        subject to ERISA. A new plan becomes subject to ERISA on its Effective Date.</I><BR></FONT></P></LI>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        [&nbsp;&nbsp;] Service before an Employee attains age _____ <I>(Up to 96.)</I>
        shall not be counted.<BR></FONT></P></LI>
    </OL>

    <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>EQUIVALENCIES.
    Hours of Service shall be determined on the basis of actual Hours of Service for which an
    Employee is paid or entitled to payment, unless otherwise specified in (1), (2), or (3) below.<BR></FONT></P></LI>

    <OL TYPE=1><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        [&nbsp;&nbsp;] DAYS. On the basis of days worked. An Employee shall be credited with 10 Hours
        of Service for each day in which he would otherwise be credited with at least
        one Hour of Service. <BR></FONT></P></LI>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        [&nbsp;&nbsp;] WEEKS. On the basis of weeks worked. An Employee shall be credited with <I>45
        </I>Hours of Service for each week in which he would otherwise be credited with
        at least one Hour of Service. <BR></FONT></P></LI>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        [&nbsp;&nbsp;] MONTHS. On the basis of months worked. An Employee shall be credited with 190
        Hours of Service for each month in which he would otherwise be credited with at
        least one Hour of Service. <BR></FONT></P></LI>
    </OL>
    <P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2><I>NOTE: If
    selected, the equivalency shall be used for all Employees.</I><BR></FONT></P></LI>

    <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>WITHDRAWAL BENEFITS.<BR></FONT></P></LI>

   <OL TYPE=1><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        VOLUNTARY. A Member may withdraw any part of his Vested Account resulting
        from Voluntary Contributions.<BR><BR>

        A Member may make only two such withdrawals in any 12-month period, unless
        otherwise specified in (a) or (b) below.<BR></FONT></P></LI>

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            [&nbsp;&nbsp;] A Member may make such a withdrawal at any time.<BR></FONT></P></LI>

           <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
           [ &nbsp;] A Member may make only ________ such withdrawal(s) in any 12-month period.<BR></FONT></P></LI>
        </OL>

    <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>ROLLOVER.
    A Member may withdraw any part of his Vested Account resulting from Rollover Contributions.<BR><BR>

    A Member may make only two such withdrawals in any 12-month period, unless otherwise
    specified in (a) or (b) below.<BR></FONT></P></LI>

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            [&nbsp;&nbsp;] A Member may make such a withdrawal at any time.<BR></FONT></P></LI>

           <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
           [ &nbsp;] A Member may make only ________ such withdrawal(s) in any 12-month period.<BR></FONT></P></LI>
        </OL>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[X]
        401(k) HARDSHIP. Unless otherwise specified in (a) below, a Member may withdraw
        any part of his Vested Account resulting from Elective Deferral Contributions,
        Matching Contributions (other than Qualified Matching Contributions), Additional
        Contributions, and Discretionary Contributions in the event of undue financial
        hardship. Withdrawals from the Member&#146;s Account resulting from Elective
        Deferral Contributions shall be limited to the amount of the Member&#146;s
        Elective Deferral Contributions (and earnings thereon accrued as of December 31,
        1988). The withdrawal is subject to the provisions of Plan Section 5.05. <BR></FONT></P></LI>
    </OL>
</OL>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 32</FONT></P>
<PAGE>

<OL TYPE=A START=26><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
    <OL TYPE=1 START=4><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            [X] Such withdrawal shall be limited to the amount of the Member&#146;s Elective
            Deferral Contributions (and earnings thereon accrued as of December 31, 1988). <BR></FONT></P></LI>
        </OL>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[X]
        AGE 59 1/2. A Member may withdraw any part of his Vested Account resulting from
        Elective Deferral Contributions, Matching Contributions, Qualified Nonelective
        Contributions, Additional Contributions, and Discretionary Contributions any
        time after he attains age 59 1/2. <BR><BR>

        A Member may make only two such withdrawals in any 12-month period, unless
        otherwise specified in (a) or (b) below.<BR></FONT></P></LI>

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            [&nbsp;&nbsp;] A Member may make such a withdrawal at any time.<BR></FONT></P></LI>

            <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            [ &nbsp;] A Member may make only _____ such withdrawal(s) in any 12-month period.<BR></FONT></P></LI>
        </OL>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
        FIVE YEARS AS AN ACTIVE MEMBER. A Member may withdraw any part of his Vested
        Account resulting from Matching Contributions (other than Qualified Matching
        Contributions), Additional Contributions, and Discretionary Contributions at any
        time after he has been an Active Member for at least five years. <BR><BR>

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

        A Member may make only two such withdrawals in any 12-month period, unless otherwise
        specified in (a) or (b) below.<BR></FONT></P></LI>

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            [ &nbsp;] A Member may make such a withdrawal at any time.<BR></FONT></P></LI>

            <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            [&nbsp;&nbsp;] A Member may make only _____ such withdrawal(s) in any 12-month period.<BR></FONT></P></LI>
        </OL>

        <P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2><I>NOTE:  Withdrawals
        are subject to the distribution of benefits provisions of Article VI or VIA of the Basic Plan,  whichever
        applies.</I><BR></FONT></P></LI>
    </OL>

   <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>RETIREMENT AND THE START OF BENEFITS.<BR></FONT></P></LI>

   <OL TYPE=1><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        NORMAL RETIREMENT AGE is the age at which the Member&#146;s Account shall become
        nonforfeitable if he is an Employee. A Member&#146;s Normal Retirement Age is
        age 65, unless otherwise specified in (a) or (b) below. <BR></FONT></P></LI>

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] Age ______.
            <I>(Less than 65.)</I><BR></FONT></P></LI>

            <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            [&nbsp;&nbsp;] The older of age _______ (Up to 65.) or his age on the
            <I>(Select (i) or (ii).)</I><BR></FONT></P></LI>

            <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                [&nbsp;&nbsp;] date _______ (Up to 5.) years after the first day of
                the Plan Year in which his  earliest  Entry Date occurred.<BR></FONT></P></LI>
            </OL>
        </OL>
    </OL>
</OL>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 33</FONT></P>
<PAGE>

<OL TYPE=A>
    <OL TYPE=1 START=2><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <OL TYPE=a>
            <OL TYPE=i START=2><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                [&nbsp;&nbsp;] earlier  of the date  _____ (Up to 5.) years  after his
                Hire Date or the date 5 years  after the first day of the Plan Year in
                which his earliest Entry Date occurred.<BR></FONT></P></LI>
            </OL>

            <P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            The provisions of (b) are modified as follows:<BR><BR>

            [&nbsp;&nbsp;] A Member's Normal Retirement Age shall not be older than
            age _______.  <I>(Up to 70.)</I><BR></FONT></P></LI>
        </OL>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>START
        OF  RETIREMENT  BENEFITS.  A Member  may  choose  to have  retirement  benefits
        begin  on or after  his  Normal Retirement Date and before he ceases to be
        an Employee, unless otherwise specified in (a) below.<BR></FONT></P></LI>

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            [&nbsp;&nbsp;] A Member may not choose to have retirement benefits begin
            before he ceases to be an Employee.<BR></FONT></P></LI>
        </OL>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>EARLY
        RETIREMENT DATE. <I>(Select (a) or (b).)</I><BR></FONT></P></LI>

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            [&nbsp;&nbsp;] Early Retirement Date is the first day of the month before a Member&#146;s
            Normal Retirement Date which he selects for the start of retirement benefits.
            This day shall be on or after the date the Member ceases to be an Employee and
            reaches Early Retirement Age. A Member reaches Early Retirement Age on the date
            the following requirements) are met: (Select at least one. A Member&#146;s
            Account is 100% vested if he is an Employee on or after he reaches this age.)<BR></FONT></P></LI>

            <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;] He is age _____.<BR></FONT></P></LI>

                <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp; ] He has _____ years
                of Vesting Service.<BR></FONT></P></LI>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                [&nbsp;&nbsp;] He is within _____ years of Normal Retirement Date.<BR></FONT></P></LI>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                [&nbsp;&nbsp;] He has been an Active Member _____ years based on his
                earliest Entry Date.<BR></FONT></P></LI>
            </OL>

            <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            [X] Early retirement is not permitted.<BR></FONT></P></LI>
        </OL>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        VESTED  BENEFIT  MODIFICATIONS.  Plan  Section  5.03 permits an Inactive  Member
        to elect to start  benefits  after he ceases to be an Employee. The start
        of benefits is modified as follows: <I>(Select (a) or (b), if applicable.)</I><BR></FONT></P></LI>

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            [&nbsp;&nbsp;] An Inactive Member cannot elect to receive benefit payments from that part of
            his Vested Account resulting from Elective Deferral Contributions, Matching
            Contributions, Qualified Nonelective Contributions, Additional Contributions,
            and Discretionary Contributions before he becomes Totally Disabled (Retirement
            Date or death, if earlier). A small Vested Account, as defined in Plan Section
            10.11, shall be paid earlier in a single sum. <I>(Select (i), if applicable.)</I> <BR></FONT></P></LI>

            <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                [&nbsp;&nbsp;] Such restriction shall not apply to that part of an Inactive Member&#146;s
                Vested Account resulting from Elective Deferral Contributions. <BR></FONT></P></LI>
            </OL>

            <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            [&nbsp;&nbsp;] An Inactive Member cannot elect to receive benefit payments from that part of
            his Vested Account resulting from Elective Deferral Contributions, Matching
            Contributions, Qualified Nonelective Contributions, Additional Contributions,
            and Discretionary Contributions before he has ceased to be an Employee for a
            period of time (Retirement Date or death, if earlier). Payment of a small Vested
            Account, as defined in Plan Section 10.11, shall also be delayed. <I>(Select
            (i), if applicable.)</I> <BR></FONT></P></LI>
        </OL>
    </OL>
</OL>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 34</FONT></P>
<PAGE>

<OL TYPE=A>
    <OL TYPE=1 START=5><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <OL TYPE=a>
            <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                [&nbsp;&nbsp;] Such restriction shall not apply to that part of an Inactive Member&#146;s
                Vested Account resulting from Elective Deferral Contributions. <BR><BR>

                The period of time is (Select (ii) or (iii).)<BR></FONT></P></LI>

                <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]
                _____ months. <I>(Up to 60.)</I><BR></FONT></P></LI>

                <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]
                _____ years. <I>(Up to 5.)</I><BR></FONT></P></LI>
            </OL>
        </OL>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        The REQUIRED BEGINNING DATE for a Member who is a 5-percent Owner, as defined in
        Plan Section 7.02, is the April 1 of the calendar year following the calendar
        year in which he attains age 70 1/2. <BR><br>

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

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            [&nbsp;&nbsp;] LATER OF AGE 70 1/2 OR RETIRE FOR BENEFITS ACCRUED AFTER DATE. The Required
            Beginning Date is the April 1 of the calendar year following the calendar year
            in which he attains age 70 1/2, except that the Required Beginning Date for
            benefits accrued after the later of the adoption or effective date of the
            amendment to the Plan changing the Required Beginning Date is the April 1 of the
            calendar year following the later of the calendar year in which he attains age
            70 1/2 or the calendar year in which he retires. <BR></FONT></P></LI>
        </OL>

        <P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>If (5)(a)
        is not selected and the Plan previously provided for a Required Beginning
        Date based on age 70 1/2 for all Members, the following shall apply to any
        Member who is not a 5-percent Owner, as defined in Plan Section 7.02.<BR></FONT></P></LI>

        <OL TYPE=a START=2><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            Any such Member attaining age 70 1/2 in years after 1995 may elect by April 1 of
            the calendar year following the calendar year in which he attained age 70 1/2
            (or by December 31, 1997 in the case of a Member attaining age 70 1/2 in 1996)
            to defer distributions until the calendar year following the calendar year in
            which he retires, unless otherwise specified in (i) below. <BR></FONT></P></LI>

            <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                [&nbsp;&nbsp;] NO  DEFERRAL.  (Only  available  if (5)(a) above is not
                selected.)  The Member shall begin  receiving distributions  by the
                April 1 of the calendar  year  following the year in which he attained age 70 1/2 (or
                by December 31, 1997 in the case of a Member attaining age 70 1/2 in 1996).<BR></FONT></P></LI>
            </OL>

            <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            Any such Member attaining age 70 1/2 in years prior to 1997 may elect to stop
            distributions which are not purchased annuities and recommence by the April 1 of
            the calendar year following the year in which he retires, unless otherwise
            specified in (i) below. <BR></FONT></P></LI>

            <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                [&nbsp;&nbsp;] NO  STOPPING.  <I>(Only  available  if (5)(a) above
                is not selected.)</I>  The Member may not elect to stop distributions.<BR></FONT></P></LI>
            </OL>
        </OL>
    </OL>
</OL>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 35</FONT></P>
<PAGE>

<OL TYPE=A START=27><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
    <OL TYPE=1 START=6><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            <P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            If the Member is permitted to stop distributions, there shall be a new Annuity
            Starting Date upon recommencement, unless otherwise specified in (ii) below.<BR></FONT></P>

            <OL TYPE=i START=2><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                [&nbsp;&nbsp;] NO NEW ANNUITY  STARTING DATE.  <I>(Only available if (5)(a)
                and (5)(c)(i) above are not selected.)</I> There shall be no new
                Annuity Starting Date.<BR></FONT></P></LI>
            </OL>
        </OL>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        AUTOMATIC ROLLOVER OF SMALL AMOUNTS PAYMENT. If any part of a distribution made
        under Plan Section 10.11 is an Eligible Rollover Distribution which is equal to
        or more than $1000 and for which the Distributee has not elected otherwise, such
        Eligible Rollover Distribution shall be rolled over to an Individual Retirement
        Account (IRA) with an affiliate of Principal Life Insurance Company, unless
        otherwise specified in (a) below. (See Plan Section 10.02.) <BR></FONT></P></LI>

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            [&nbsp;&nbsp;] Such Eligible Rollover Distributions shall be paid to the Distributee.<BR></FONT></P></LI>
        </OL>
    </OL>
    <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>FORMS OF
    DISTRIBUTION FOR RETIREMENT BENEFITS.<BR></FONT></P></LI>

    <ol type=1><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        OPTIONS. The options available under the Plan shall be those specified in Plan
        Section 6.02 (includes life annuities) unless otherwise specified in (a) below. <BR><BR>

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

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            [&nbsp;&nbsp;] The options available under the Plan shall be those specified in subparagraph
            (a)(2) of Plan Section 6A.02 (does not include life annuities or full
            flexibility option), unless otherwise specified in (i) below. <BR></FONT></P></LI>

            <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
                The only options available under the Plan shall be the options specified in
                subparagraph (a)(1) of Plan Section 6A.02 (single sum payment and distribution
                in kind). <BR></FONT></P></LI>
            </OL>
        </OL>

        <P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2><I>NOTE:
        If the Plan later becomes a director indirect transferee of a defined benefit
        plan, money purchase plan, target benefit plan, stock bonus plan, or
        profit sharing plan which is subject to the survivor annuity requirements
        of Code Section 401(a)(11) and 417, then the options available under the Plan
        shall be those specified in Plan Section 6.02 and the selections in (1)
        above shall be void.</I><BR></FONT></P>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The options
        specified in Plan Section 6.02 (includes life annuities) may be modified as provided
        below.  <I>(Select any that apply.)</I><BR></FONT></P></LI>

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            [&nbsp;&nbsp;] NO FULL  FLEXIBILITY  OPTION.  <I>(Only available if (1)(a) above
            is not  selected.)</I>  The full  flexibility option shall not be available.<BR></FONT></P></LI>

            <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>[&nbsp;&nbsp;]&nbsp;
            SINGLE SUM LIMITED. <I>(Only available if (1)(a) above is not selected; if
            U(1)(a)(v) is not selected; Item U(5)(a) is not selected; and Items
            Y(3), (4), and (5) . are not selected.)</I> A Member may not receive a single
            sum payment of that part of his Vested Account resulting from Elective Deferral
            Contributions, Matching Contributions, Qualified Nonelective Contributions,
            Additional Contributions, and Discretionary Contributions <I>(Select (i) or
            (ii).)</I> <BR></FONT></P></LI>
        </OL>
    </OL>
</OL>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 36</FONT></P>
<PAGE>

<OL TYPE=A START=28><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
    <OL TYPE=1 START=3><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <OL TYPE=a>
            <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                [&nbsp;&nbsp;] at any time.<BR></FONT></P></LI>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                [&nbsp;&nbsp;] before his Retirement Date or the date he becomes Totally
                Disabled, if earlier.<BR></FONT></P></LI>
            </OL>

            <P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            If (2)(a) is not selected, the full flexibility option shall not be available for
            that part of a Member&#146;s Vested Account which he cannot receive in a single
            sum.<BR><BR>

            <I>NOTE: A small Vested Account, as defined in Plan Section 10.11, shall
            be paid in a single sum.</I><BR></FONT></P></LI>
        </OL>

        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        If the Plan is being amended to eliminate or restrict an optional form of
        distribution and the Plan provides a single sum distribution form that is
        otherwise identical to the optional form of distribution eliminated or
        restricted, the amendment shall not apply to any distribution with an Annuity
        Starting Date earlier than the first day of the second Plan Year following the
        Plan Year in which the amendment is adopted, unless otherwise specified in (a)
        below. <BR></FONT></P></LI>

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            [&nbsp;&nbsp;] 90 DAYS AFTER SUMMARY. The amendment shall not apply to any distribution with an
            Annuity Starting Date earlier than the earlier of (i) the 90th day after the
            date the Member receiving the distribution has been furnished a summary that
            reflects the amendment and satisfies the ERISA requirements at 29 CFR
            2520.104b-3 relating to a summary of material modifications or (ii) the first
            day of the second Plan Year following the Plan Year in which the amendment is
            adopted. <BR></FONT></P></LI>
        </OL>
    </OL>

    <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>ADOPTING EMPLOYERS.
    <I>(identify Adopting Employers below.)</I><BR><BR>

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

    <OL TYPE=1><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        There are no Adopting Employers, unless otherwise specified in (a) below.<BR></FONT></P></LI>

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            [&nbsp;&nbsp;] The Adopting Employers listed in (3) below establish a separate plan for the
            benefit of their Employees or participate with us in a single plan, as
            specified. <BR></FONT></P></LI>
        </OL>

        <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Separate Plans or Single Plan<BR></FONT></P></LI>

        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            SEPARATE  PLANS.  Adopting  Employers  may  establish  a  separate  plan  for the  exclusive  benefit  of their
            Employees.  The establishment of an Adopting  Employer's  separate plan shall be evidenced in writing according
            to the provisions of Plan Section 2.04<BR><BR>

            <I>NOTE:  A separate plan should not be established unless (i) each plan can meet the
            minimum coverage requirement of Code Section 410(b) separately or (ii)
            the combined plans can meet the minimum coverage requirement of Code
            Section 410(b) and the nondiscrimination requirement of Code Section
            401(a)(4). The combined plans may not meet the requirement of Code
            Section 401(a)(4) if the plans provide for a discretionary Matching Contribution
            or Discretionary Contribution which is determined separately for each
            Adopting Employer.</I><BR></FONT></P></LI>
        </OL>
    </OL>
</OL>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 37</FONT></P>
<PAGE>

<OL TYPE=A>
    <OL TYPE=1 START=3><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        <OL TYPE=a START=2><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            SINGLE PLAN. Adopting Employers may participate with us in a single plan. An
            Adopting  Employer&#146;s agreement to participate in this Plan shall be
            evidenced in <U>writing</U> according to the provisions of Plan Section 2.05.<BR><BR>

            <I>NOTE:  The provisions of Plan Section 10.03 shall apply in the case of the merger of
            this Plan with any Prior Plan of an Adopting Employer participating with
            us in a single plan.</I><BR></FONT></P></LI>
        </OL>

        <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The Adopting Employers are:<BR></FONT></P></LI>
        <OL TYPE=a><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            Name ______________________________________________________<BR>
            Address ___________________________________________________<BR>
            ___________________________________________________________<BR>
            ___________________________________________________________<BR>
            Phone No. _________________________________________________<BR>
            Date of Adoption or Participation _________________________<BR>
            Executed __________________________________________________<BR>
            By ________________________________________________________<BR>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(Signature)<BR>
            Business Title ____________________________________________<BR></FONT></P></LI>

            <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Separate Plans
                or Single Plan<BR><BR>

                [&nbsp;&nbsp;] Separate Plans&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
                [&nbsp;&nbsp;] Single Plan<BR></FONT></P></LI>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                Complete A, B, and C below If Separate Plans.<BR></FONT></P></LI>

                <OL TYPE=A><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    EIN _____________________________<BR></FONT></P></LI>

                    <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    Plan No. ________________________<BR></FONT></P></LI>

                    <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    Fiscal Year End _________________ <I>(Month and day.)</I><BR></FONT></P></LI>
                </OL>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                 Complete A below if this Adopting Employer had a Prior Plan.<BR></FONT></P></LI>

                <OL TYPE=A><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                     Date Prior Plan established _________________________<BR></FONT></P></LI>
                </OL>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                Complete A below, if applicable.<BR></FONT></P></LI>

                <OL TYPE=A><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    This Adopting  Employer has waived the entry  requirements  selected below for its Employees who are
                    Eligible  Employees on the date specified.  (Your  selections in Item L(5) apply only to the primary
                    Employer in Item B.)<BR><BR>

                    [&nbsp;&nbsp;] Age&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
                    [&nbsp;&nbsp;] Service<BR><BR>

                     Date _____________________<BR></FONT></P></LI>
                </OL>
            </OL>
        </OL>
    </OL>
</OL>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 38</FONT></P>
<PAGE>

<OL TYPE=A>
    <OL TYPE=1>
        <OL TYPE=a START=2><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            Name ____________________________________________<BR>
            Address _________________________________________<BR>
            Phone No.________________________________________<BR>
            Date of Adoption or Participation _______________<BR>
            Executed ________________________________________<BR>
            By ______________________________________________<BR>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(Signature)<BR>
            Business Title __________________________________<BR></FONT></P></LI>

            <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>

                <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Separate Plans
                or Single Plan<BR><BR>

                [&nbsp;&nbsp;] Separate Plans&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
                [&nbsp;&nbsp;] Single Plan<BR></FONT></P></LI>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                Complete A, B, and C below If Separate Plans.<BR></FONT></P></LI>

                <OL TYPE=A><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    EIN _____________________________<BR></FONT></P></LI>

                    <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    Plan No. ________________________<BR></FONT></P></LI>

                    <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    Fiscal Year End _________________ <I>(Month and day.)</I><BR></FONT></P></LI>
                </OL>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                 Complete A below if this Adopting Employer had a Prior Plan.<BR></FONT></P></LI>

                <OL TYPE=A><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                     Date Prior Plan established _________________________<BR></FONT></P></LI>
                </OL>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                Complete A below, if applicable.<BR></FONT></P></LI>

                <OL TYPE=A><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    This Adopting  Employer has waived the entry  requirements  selected below for its Employees who are
                    Eligible  Employees on the date specified.  (Your  selections in Item L(5) apply only to the primary
                    Employer in Item B.)<BR><BR>

                    [&nbsp;&nbsp;] Age&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
                    [&nbsp;&nbsp;] Service<BR><BR>

                     Date _____________________<BR></FONT></P></LI>
                </OL>
            </OL>
            <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            Name ____________________________________________<BR>
            Address _________________________________________<BR>
            Phone No.________________________________________<BR>
            Date of Adoption or Participation _______________<BR>
            Executed ________________________________________<BR>
            By ______________________________________________<BR>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(Signature)<BR>
            Business Title __________________________________<BR><BR></FONT></P></LI>
        </OL>
    </OL>
</OL>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 39</FONT></P>
<PAGE>

<OL TYPE=A>
    <OL TYPE=1>
        <OL TYPE=a START=4><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Separate Plans
                or Single Plan<BR><BR>

                [&nbsp;&nbsp;] Separate Plans&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
                [&nbsp;&nbsp;] Single Plan<BR></FONT></P></LI>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                Complete A, B, and C below If Separate Plans.<BR></FONT></P></LI>

                <OL TYPE=A><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    EIN _____________________________<BR></FONT></P></LI>

                    <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    Plan No. ________________________<BR></FONT></P></LI>

                    <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    Fiscal Year End _________________ <I>(Month and day.)</I><BR></FONT></P></LI>
                </OL>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                 Complete A below if this Adopting Employer had a Prior Plan.<BR></FONT></P></LI>

                <OL TYPE=A><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                     Date Prior Plan established _________________________<BR></FONT></P></LI>
                </OL>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                Complete A below, if applicable.<BR></FONT></P></LI>

                <OL TYPE=A><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    This Adopting  Employer has waived the entry  requirements  selected below for its Employees who are
                    Eligible  Employees on the date specified.  (Your  selections in Item L(5) apply only to the primary
                    Employer in Item B.)<BR><BR>

                    [&nbsp;&nbsp;] Age&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
                    [&nbsp;&nbsp;] Service<BR><BR>

                     Date _____________________<BR></FONT></P></LI>
                </OL>
            </OL>
            <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            Name ____________________________________________<BR>
            Address _________________________________________<BR>
            Phone No.________________________________________<BR>
            Date of Adoption or Participation _______________<BR>
            Executed ________________________________________<BR>
            By ______________________________________________<BR>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(Signature)<BR>
            Business Title __________________________________<BR></FONT></P></LI>

            <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>

                <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Separate Plans
                or Single Plan<BR><BR>

                [&nbsp;&nbsp;] Separate Plans&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
                [&nbsp;&nbsp;] Single Plan<BR></FONT></P></LI>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                Complete A, B, and C below If Separate Plans.<BR></FONT></P></LI>
            </OL>
        </OL>
    </OL>
</OL>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 40</FONT></P>
<PAGE>

<OL TYPE=A>
    <OL TYPE=1>
        <OL TYPE=a START=5><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            <OL TYPE=i START=3><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <OL TYPE=A><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    EIN _____________________________<BR></FONT></P></LI>

                    <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    Plan No. ________________________<BR></FONT></P></LI>

                    <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    Fiscal Year End _________________ <I>(Month and day.)</I><BR></FONT></P></LI>
                </OL>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                 Complete A below if this Adopting Employer had a Prior Plan.<BR></FONT></P></LI>

                <OL TYPE=A><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                     Date Prior Plan established _________________________<BR></FONT></P></LI>
                </OL>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                Complete A below, if applicable.<BR></FONT></P></LI>

                <OL TYPE=A><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    This Adopting  Employer has waived the entry  requirements  selected below for its Employees who are
                    Eligible  Employees on the date specified.  (Your  selections in Item L(5) apply only to the primary
                    Employer in Item B.)<BR><BR>

                    [&nbsp;&nbsp;] Age&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
                    [&nbsp;&nbsp;] Service<BR><BR>

                     Date _____________________<BR></FONT></P></LI>
                </OL>
            </OL>
            <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            Name ____________________________________________<BR>
            Address _________________________________________<BR>
            Phone No.________________________________________<BR>
            Date of Adoption or Participation _______________<BR>
            Executed ________________________________________<BR>
            By ______________________________________________<BR>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(Signature)<BR>
            Business Title __________________________________<BR></FONT></P></LI>

            <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>

                <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Separate Plans
                or Single Plan<BR><BR>

                [&nbsp;&nbsp;] Separate Plans&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
                [&nbsp;&nbsp;] Single Plan<BR></FONT></P></LI>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                Complete A, B, and C below If Separate Plans.<BR></FONT></P></LI>

                <OL TYPE=A><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    EIN _____________________________<BR></FONT></P></LI>

                    <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    Plan No. ________________________<BR></FONT></P></LI>

                    <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    Fiscal Year End _________________ <I>(Month and day.)</I><BR></FONT></P></LI>
                </OL>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                 Complete A below if this Adopting Employer had a Prior Plan.<BR></FONT></P></LI>

                <OL TYPE=A><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                     Date Prior Plan established _________________________<BR></FONT></P></LI>
                </OL>
            </OL>
        </OL>
    </OL>
</OL>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 41</FONT></P>
<PAGE>

<OL TYPE=A>
    <OL TYPE=1>
        <OL TYPE=a START=6><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            <OL TYPE=i START=4><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                Complete A below, if applicable.<BR></FONT></P></LI>

                <OL TYPE=A><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    This Adopting  Employer has waived the entry  requirements  selected below for its Employees who are
                    Eligible  Employees on the date specified.  (Your  selections in Item L(5) apply only to the primary
                    Employer in Item B.)<BR><BR>

                    [&nbsp;&nbsp;] Age&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
                    [&nbsp;&nbsp;] Service<BR><BR>

                     Date _____________________<BR></FONT></P></LI>
                </OL>
            </OL>
            <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            Name ____________________________________________<BR>
            Address _________________________________________<BR>
            Phone No.________________________________________<BR>
            Date of Adoption or Participation _______________<BR>
            Executed ________________________________________<BR>
            By ______________________________________________<BR>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(Signature)<BR>
            Business Title __________________________________<BR></FONT></P></LI>

            <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>

                <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Separate Plans
                or Single Plan<BR><BR>

                [&nbsp;&nbsp;] Separate Plans&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
                [&nbsp;&nbsp;] Single Plan<BR></FONT></P></LI>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                Complete A, B, and C below If Separate Plans.<BR></FONT></P></LI>

                <OL TYPE=A><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    EIN _____________________________<BR></FONT></P></LI>

                    <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    Plan No. ________________________<BR></FONT></P></LI>

                    <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    Fiscal Year End _________________ <I>(Month and day.)</I><BR></FONT></P></LI>
                </OL>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                 Complete A below if this Adopting Employer had a Prior Plan.<BR></FONT></P></LI>

                <OL TYPE=A><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                     Date Prior Plan established _________________________<BR></FONT></P></LI>
                </OL>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                Complete A below, if applicable.<BR></FONT></P></LI>

                <OL TYPE=A><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    This Adopting  Employer has waived the entry  requirements  selected below for its Employees who are
                    Eligible  Employees on the date specified.  (Your  selections in Item L(5) apply only to the primary
                    Employer in Item B.)<BR><BR>

                    [&nbsp;&nbsp;] Age&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
                    [&nbsp;&nbsp;] Service<BR><BR>

                     Date _____________________<BR></FONT></P></LI>
                </OL>
            </OL>
        </OL>
    </OL>
</OL>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 42</FONT></P>
<PAGE>

<OL TYPE=A>
    <OL TYPE=1>
        <OL TYPE=a START=7><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            Name ____________________________________________<BR>
            Address _________________________________________<BR>
            Phone No.________________________________________<BR>
            Date of Adoption or Participation _______________<BR>
            Executed ________________________________________<BR>
            By ______________________________________________<BR>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(Signature)<BR>
            Business Title __________________________________<BR></FONT></P></LI>

            <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>

                <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Separate Plans
                or Single Plan<BR><BR>

                [&nbsp;&nbsp;] Separate Plans&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
                [&nbsp;&nbsp;] Single Plan<BR></FONT></P></LI>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                Complete A, B, and C below If Separate Plans.<BR></FONT></P></LI>

                <OL TYPE=A><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    EIN _____________________________<BR></FONT></P></LI>

                    <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    Plan No. ________________________<BR></FONT></P></LI>

                    <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    Fiscal Year End _________________ <I>(Month and day.)</I><BR></FONT></P></LI>
                </OL>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                 Complete A below if this Adopting Employer had a Prior Plan.<BR></FONT></P></LI>

                <OL TYPE=A><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                     Date Prior Plan established _________________________<BR></FONT></P></LI>
                </OL>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                Complete A below, if applicable.<BR></FONT></P></LI>

                <OL TYPE=A><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    This Adopting  Employer has waived the entry  requirements  selected below for its Employees who are
                    Eligible  Employees on the date specified.  (Your  selections in Item L(5) apply only to the primary
                    Employer in Item B.)<BR><BR>

                    [&nbsp;&nbsp;] Age&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
                    [&nbsp;&nbsp;] Service<BR><BR>

                     Date _____________________<BR></FONT></P></LI>
                </OL>
            </OL>
            <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
            Name ____________________________________________<BR>
            Address _________________________________________<BR>
            Phone No.________________________________________<BR>
            Date of Adoption or Participation _______________<BR>
            Executed ________________________________________<BR>
            By ______________________________________________<BR>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(Signature)<BR>
            Business Title __________________________________<BR></FONT></P></LI>
        </OL>
    </OL>
</OL>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 43</FONT></P>
<PAGE>

<OL TYPE=A>
    <OL TYPE=1>
        <OL TYPE=a>
            <OL TYPE=i><FONT FACE="Times New Roman, Times, Serif" SIZE=2>

                <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Separate Plans
                or Single Plan<BR><BR>

                [&nbsp;&nbsp;] Separate Plans&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
                [&nbsp;&nbsp;] Single Plan<BR></FONT></P></LI>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                Complete A, B, and C below If Separate Plans.<BR></FONT></P></LI>

                <OL TYPE=A><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    EIN _____________________________<BR></FONT></P></LI>

                    <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    Plan No. ________________________<BR></FONT></P></LI>

                    <LI><P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    Fiscal Year End _________________ <I>(Month and day.)</I><BR></FONT></P></LI>
                </OL>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                 Complete A below if this Adopting Employer had a Prior Plan.<BR></FONT></P></LI>

                <OL TYPE=A><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                     Date Prior Plan established _________________________<BR></FONT></P></LI>
                </OL>

                <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                Complete A below, if applicable.<BR></FONT></P></LI>

                <OL TYPE=A><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    <LI><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    This Adopting  Employer has waived the entry  requirements  selected below for its Employees who are
                    Eligible  Employees on the date specified.  (Your  selections in Item L(5) apply only to the primary
                    Employer in Item B.)<BR><BR>

                    [&nbsp;&nbsp;] Age&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
                    [&nbsp;&nbsp;] Service<BR><BR>

                     Date _____________________<BR></FONT></P></LI>
                </OL>
            </OL>
        </OL>
    </OL>
</OL>

<P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>By executing this Adoption
Agreement, we, the Employer, adopt the &#147;Principal Financial Group Prototype
for Savings Plans&#148; for the exclusive benefit of our Employees. Our
selections and specifications contained in this Adoption Agreement and the
terms, provisions, and conditions provided in the Principal Financial Group
Prototype Basic Savings Plan constitute our PLAN. No other basic plan may be
used with this Adoption Agreement. </FONT></P>

<P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>It is understood that
Principal Life Insurance Company is not a party to our Plan and shall not be
responsible for any tax or legal aspects of our Plan. We assume responsibility
for these matters. We acknowledge that we have counseled, to the extent
necessary, with selected legal and tax advisors. The obligations of Principal
Life Insurance Company shall be governed solely by the provisions of its
contracts and policies. Principal Life Insurance Company shall not be required
to look into any action taken by the Plan Administrator, Named Fiduciary,
Trustee, Investment Manager, or us and shall be fully protected in taking,
permitting or omitting any action on the basis of our actions. Principal Life
Insurance Company shall incur no liability or responsibility for carrying out
actions as directed by the Plan Administrator, Named Fiduciary, Trustee,
Investment Manager, or us. </FONT></P>

<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(Complete in black ink.)</FONT></P>

<P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>This Adoption
Agreement is executed _____________________________</FONT></P>

<P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
FOR THE EMPLOYER<BR>
By my signature, 1 certify
that I have reviewed the terms of and the Items selected within this Adoption
Agreement. If the Plan has a Trust Agreement in effect, I hereby certify that a
copy of this Plan document shall be provided to each Trustee and proper
signatures will be obtained on the appropriate attachment to the Basic Plan. </FONT></P>

<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 44</FONT></P>
<PAGE>

<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
    <TR VALIGN=TOP>
        <TD WIDTH=5%>[&nbsp;&nbsp;]</TD>
        <TD WIDTH=95%><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        (Only available if Item U(1)(a)(i) is selected.) By my signature, I Nearby direct the
        Trustee under the Discretionary Trust Agreement to enter into the Principal
        Financial Group Electronic Linkage<SUP>sm</SUP> Group Custodial Agreement.<BR></FONT></P></TD>
    </TR>
    <TR VALIGN=TOP>
        <TD WIDTH=5%>[&nbsp;&nbsp;]</TD>
        <TD WIDTH=95%><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        (Only available if Item U(1)(a)(v) is selected.) By my signature, I Nearby direct
        Delaware Charter Guarantee &amp; Trust Company, conducting business under the
        trade name of Trusfar<SUP>sm</SUP> Retirement Services, to enter into the
        Principal Financial Group Electronic Linkage &#145;&#148; Group Custodial
        Agreement.<BR></FONT></P></TD>
    </TR>
    <TR VALIGN=TOP>
        <TD WIDTH=5%>[&nbsp;&nbsp;]</TD>
        <TD WIDTH=95%><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        (Only available if Item U(1)(a)(v) is selected.) By my signature, I Nearby direct
        Delaware Charter Guarantee &amp; Trust Company, conducting business under the
        trade name of Trustat<SUP>sm</SUP> Retirement Services. to ter into the
        Principal Self-Directed Brokerage Account<SUP>sm</SUP>.</FONT></P></TD>
    </TR>
</TABLE>
<BR>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>By___________________________________________<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(Signature)</FONT></P>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Business Title:  <U>President &amp; CEO</U></FONT></P>

<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
    <TR VALIGN=TOP>
        <TD WIDTH=5%>[&nbsp;&nbsp;]</TD>
        <TD WIDTH=95%><P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
        By my signature above, I hereby execute this Adoption Agreement on behalf of each
        Adopting Employer identified in Item AB. </FONT></P></TD>
    </TR>
</TABLE>
<BR>

<P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>ACKNOWLEDGMENT BY
THE NAMED FIDUCIARY (Complete if other than the Employer).</FONT></P>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>By___________________________________________<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(Signature)</FONT></P>

<P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>This Plan is an important
legal document. It may not fit your situation. You will want to consult with
your lawyer on whether it does fit your situation and on its tax and legal
implications, for which neither Principal Life Insurance Company, nor its
agents, can assume responsibility. </FONT></P>

<P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Failure to properly fill
out this Adoption Agreement may result in disqualification of this Plan.
Principal Life Insurance Company will inform you of any amendments made to the
Plan or of the abandonment of the Plan. The address of Principal Life Insurance
Company is 711 High Street, Des Moines, Iowa 50392-0001. When you first adopt
the prototype, Principal Life will assign a contact person and give you a
toll-free number. If you have not been assigned a contact person, call
1-800-543-4015, extension 88126, for assistance. </FONT></P>

<P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>You may rely on an opinion
letter issued by the Internal Revenue Service as evidence that this Plan is
qualified under Code Section 401 only to the extent provided in Announcement
2001-77, 2001-30 LR.B. </FONT></P>

<P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>You may not rely on the
opinion letter in certain other circumstances or with respect to certain
qualification requirements, which are specified in the opinion letter issued
with respect to the Plan and in Announcement 2001-77. </FONT></P>

<P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>In order to have reliance
in such circumstances or with respect to such qualification requirements,
application for a determination letter must be made to Employee Plans
Determinations of the Internal Revenue Service. </FONT></P>

<P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item S(3)(a): The method
used to limit Annual Additions to the Maximum Permissible Amount:</FONT></P>

<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 45</P>
<PAGE>

<P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item S(4): For Limitation
Years beginning before January 1, 2000, the method used to satisfy the 1.0
limitation of Code Section 415: </FONT></P>

<P ALIGN=JUSTIFY><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item S(6): The method used
to meet the minimum contribution and benefit requirements in Plan Years when
this is a Top-heavy Plan: </FONT></P>

<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Page 46</P>
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