CENTURY BANCORP INC
EX-10.15 DEFINED CONTRIBUTION PLAN
<DOCUMENT>
<TYPE>EX-10.15
<SEQUENCE>3
<FILENAME>b69703cbexv10w15.htm
<DESCRIPTION>EX-10.15 DEFINED CONTRIBUTION PLAN
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<DIV align="right" style="font-size: 10pt; margin-top: 12pt"><B>Exhibit&nbsp;10.15</B>
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<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>PROTOTYPE DEFINED CONTRIBUTION PLAN</B>
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<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>Sponsored By</B>

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<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>SBERA</B>

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<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>BASIC PLAN DOCUMENT #01</B>

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<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>THIS DOCUMENT IS COPYRIGHTED UNDER THE LAWS OF THE UNITED STATES. ITS USE, DUPLICATION OR
REPRODUCTION, INCLUDING THE USE OF ELECTRONIC MEANS, IS PROHIBITED BY LAW WITHOUT THE EXPRESS
CONSENT OF THE AUTHOR.</B>
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<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>TABLE OF CONTENTS</B>
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<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="88%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
</TR>
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<!-- Begin Table Body -->
<TR valign="bottom">
    <TD colspan="3" align="left"><B>DEFINITIONS</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>1</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">1.1</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">ACTUAL CONTRIBUTION PERCENTAGE (ACP)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">1.2</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">ACTUAL DEFERRAL PERCENTAGE (ADP)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.3</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Adoption Agreement</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">  2</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.4</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Aggregate Limit</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">  2</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.5</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Allocation Date(s)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">  2</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.6</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Annual Additions</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">  2</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.7</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Annuity Starting Date</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">  3</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.8</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Applicable Calendar Year</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">  3</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.9</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Applicable Life Expectancy</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">  3</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.10</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Average Annual Compensation</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">  3</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.11</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Average Contribution Percentage (ACP)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">  4</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.12</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Average Deferral Percentage (ADP)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">  4</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.13</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Beneficiary</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">  4</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.14</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Break In Service</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">  4</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.15</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Code</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">  5</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.16</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Compensation</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">  5</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.17</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Covered Compensation</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">  8</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.18</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Custodian</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">  8</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.19</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Davis-Bacon Act</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">  8</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.20</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Defined Benefit Plan</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">  8</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.21</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Defined Benefit (Plan) Fraction</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">  8</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.22</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Defined Contribution Dollar Limitation</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">  9</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.23</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Defined Contribution Plan</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">  9</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.24</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Defined Contribution (Plan) Fraction</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">  9</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.25</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Direct Rollover</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">  9</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.26</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Disability</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">  9</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.27</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Distribution Calendar Year</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">  9</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.28</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Early Retirement Age</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 10</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.29</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Early Retirement Date</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 10</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.30</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Earned Income</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 10</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.31</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Effective Date</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 10</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.32</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Election Period</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 10</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.33</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Elapsed Time</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 10</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.34</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Elective Deferrals</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 10</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.35</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Eligible Employee</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 11</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.36</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Eligible Employer</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 11</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.37</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Eligible Participant</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 11</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.38</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Eligible Retirement Plan</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 11</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.39</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Eligible Rollover Distribution</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 11</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.40</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Employee</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 12</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.41</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Employer</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 12</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.42</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Entry Date</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 13</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.43</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">ERISA</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 13</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.44</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Excess Aggregate Contributions</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 13</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.45</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Excess Annual Additions</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 13</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.46</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Excess Contribution</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 13</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.47</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Excess Elective Deferrals</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 13</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.48</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Expected Year Of Service</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 13</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="88%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.49</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">First Distribution Calendar Year</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 13</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.50</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Hardship</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 14</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.51</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Highest Average Compensation</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 14</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.52</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Highly Compensated Employee</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 14</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.53</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Hour Of Service</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 14</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.54</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Integration Level</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 15</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.55</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Key Employee</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 15</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.56</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Leased Employee</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 16</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.57</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Limitation Year</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 16</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.58</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Master Or Prototype Plan</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 16</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.59</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Matching Contribution</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 16</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.60</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Maximum Permissible Amount</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 16</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.61</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Net Profit</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 16</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.62</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Normal Retirement Age</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 16</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.63</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Normal Retirement Date</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 16</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.64</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Owner-Employee</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 17</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.65</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Paired Plans</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 17</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.66</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Participant</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 17</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.67</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Participant&#146;s Benefit</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 17</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.68</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Period Of Severance</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 17</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.69</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Permissive Aggregation Group</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 17</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.70</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Plan</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 17</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.71</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Plan Administrator</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 17</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.72</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Plan Sponsor</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 17</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.73</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Plan Year</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 18</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.74 </FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Present Value</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 18</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.75</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Prior Plan Year</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 18</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.76</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Prior Safe Harbor Plan</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 18</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.77</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Projected Annual Benefit</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 18</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.78</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Projected Participation</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 18</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.79</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Qualified Domestic Relations Order (QDRO Order)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 19</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.80</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Qualified Early Retirement Age</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 19</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.81</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Qualified Joint And Survivor Annuity (QJSA)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 19</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.82</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Qualified Matching Contributions (QMACs)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 19</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.83</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Qualified Non-Elective Contributions (QNECs)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 19</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.84</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Qualified Plan</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 19</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.85</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Qualified Pre-Retirement Survivor Annuity</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 19</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.86</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Qualified Voluntary Contribution</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 20</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.87</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Required Aggregation Group</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 20</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.88</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Required Beginning Date</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 20</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.89</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Required After-tax Contributions</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 20</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.90</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Rollover Contribution</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 20</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.91</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Salary Deferral Agreement</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 20</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.92</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Savings Incentive Match Plan For Employees (SIMPLE)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 20</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.93</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Self-Employed Individual</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 20</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.94</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Service</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 20</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.95</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Severance Date</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 21</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.96</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Severance Period</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 21</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.97</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Service Provider</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 21</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.98</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Shareholder Employee</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 21</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.99</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Simplified Employee Pension Plan</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 21</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.100</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Sponsor</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 21</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.101</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Spouse</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 21</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.102</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Stated Benefit Formula</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 22</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.103</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Super Top-Heavy Plan</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 22</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.104</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Taxable Wage Base</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 22</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="88%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.105</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Top-Heavy Determination Date</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 22</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.106</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Top-Heavy Plan</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 22</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.107</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Top-Heavy Ratio</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 22</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.108</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Top-Paid Group</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 23</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.109</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Transfer Contribution</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 23</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.110</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Trust</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 24</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.111</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Trustee</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 24</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.112</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Uniformed Services Employment And Reemployment Rights Act Of 1994 (USERRA)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 24</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.113</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Valuation Date</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 24</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.114</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Vested Account Balance</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 24</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.115</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Voluntary After-tax Contribution</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 24</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.116</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Welfare Benefit Fund</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 24</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">1.117</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Year Of Service</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 24</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD colspan="3" align="left"><B>ELIGIBILITY REQUIREMENTS</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>27</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">2.1</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Eligibility</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 27</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">2.2</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Determination Of Eligibility</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 27</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">2.3</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Change In Classification Of Employment</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 28</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">2.4</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Participation</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 28</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">2.5</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Employment Rights</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 28</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">2.6</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Service With Controlled Groups</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 28</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">2.7</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Leased Employees</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 28</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">2.8</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Thrift Plan</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 29</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">2.9</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Target Benefit Plan</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 29</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">2.10</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Davis-Bacon Plan</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 29</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">2.11</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Waiver Of Participation</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 29</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">2.12</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Omission Of Eligible Employee</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 30</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">2.13</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Inclusion Of Ineligible Employee</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 30</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD colspan="3" align="left"><B>EMPLOYER CONTRIBUTIONS</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>31</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">3.1</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Contribution Amount</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 31</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">3.2</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Contribution Amount For A SIMPLE 401(k) Plan</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 31</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">3.3</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Responsibility For Contributions</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 32</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">3.4</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Return Of Contributions</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 32</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">3.5</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Merger Of Assets From Another Plan</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 32</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">3.6</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Coverage Requirements</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 33</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">3.7</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Eligibility For Contribution</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 33</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">3.8</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Target Benefit Plan Contribution</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 34</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">3.9</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Davis-Bacon Plan Contribution</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 35</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">3.10</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Uniform Dollar Contribution</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 35</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">3.11</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Uniform Points Contribution</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 35</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">3.12</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">403(b) Matching Contribution</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 35</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD colspan="3" align="left"><B>EMPLOYEE CONTRIBUTIONS</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>36</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">4.1</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Voluntary After-tax Contributions</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 36</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">4.2</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Required After-tax Contributions</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 36</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">4.3</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Qualified Voluntary Contributions</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 36</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">4.4</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Rollover Contributions</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 36</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">4.5</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Plan To Plan Transfer Contributions</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 37</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">4.6</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Voluntary Direct Transfers Between Plans</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 37</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">4.7</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Elective Deferrals In A 401(k) Plan</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 38</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">4.8</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Elective Deferrals In A SIMPLE 401(k) Plan</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 39</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">4.9</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Automatic Enrollment</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 40</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">4.10</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Make-Up Contributions Under USERRA</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 41</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD colspan="3" align="left"><B>PARTICIPANT ACCOUNTS</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>42</B></TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="88%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">5.1</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Separate Accounts</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 42</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">5.2</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Valuation Date</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 42</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">5.3</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Allocations To Participant Accounts</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 43</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">5.4</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Allocating Employer Contributions</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 43</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">5.5</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Allocating Investment Earnings And Losses</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 44</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">5.6</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Allocation Adjustments</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 44</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">5.7</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Participant Statements</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 45</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">5.8</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Changes In Method And Timing Of Valuing Participants&#146; Accounts</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 45</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD colspan="3" align="left"><B>RETIREMENT BENEFITS AND DISTRIBUTIONS</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>46</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">6.1</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Normal Retirement Benefits</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 46</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">6.2</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Early Retirement Benefits</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 46</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">6.3</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Benefits On Termination Of Employment</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 46</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">6.4</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Restrictions On Immediate Distributions</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 47</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">6.5</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Normal And Optional Forms Of Payment</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 48</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">6.6</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Commencement Of Benefits</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 49</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">6.7</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Transitional Rules For Cash-Out Limits</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 50</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">6.8</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">In-Service Withdrawals</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 51</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">6.9</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Hardship Withdrawals</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 53</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">6.10</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Direct Rollover Of Benefits</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 54</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">6.11</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Participant&#146;s Notice</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 54</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">6.12</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Assets Transferred From Money Purchase Pension Plans</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 55</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">6.13</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Assets Transferred From A Code Section 401(k) Plan</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 55</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD colspan="3" align="left"><B>DISTRIBUTION REQUIREMENTS</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>56</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">7.1</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Joint And Survivor Annuity Requirements</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 56</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">7.2</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Minimum Distribution Requirements</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 56</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">7.3</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Limits On Distribution Periods</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 56</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">7.4</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Required Distributions On Or After The Required Beginning Date</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 56</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">7.5</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Required Beginning Date</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 57</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">7.6</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Transitional Rules</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 59</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">7.7</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Designation Of Beneficiary</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 60</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">7.8</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Beneficiary</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 60</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">7.9</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Distribution Beginning Before Death</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 61</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">7.10</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Distribution Beginning After Death</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 61</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">7.11</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Distribution Of Excess Elective Deferrals</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 61</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">7.12</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Distribution Of Excess Contributions</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 62</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">7.13</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Distribution Of Excess Aggregate Contributions</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 63</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">7.14</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Distributions To Minors And Individuals Who Are Legally Incompetent</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 63</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">7.15</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Unclaimed Benefits</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 63</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD colspan="3" align="left"><B>JOINT AND SURVIVOR ANNUITY REQUIREMENTS</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>65</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">8.1</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Applicability Of Provisions</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 65</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">8.2</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Payment Of Qualified Joint And Survivor Annuity</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 65</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">8.3</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Payment Of Qualified Pre-Retirement Survivor Annuity</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 65</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">8.4</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Qualified Election</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 65</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">8.5</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Notice Requirements For Qualified Joint And Survivor Annuity</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 66</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">8.6</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Notice Requirements For Qualified Pre-Retirement Survivor Annuity</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 66</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">8.7</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Special Safe Harbor Exception For Certain Profit-Sharing Or 401(k) Plans</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 67</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">8.8</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Transitional Joint And Survivor Annuity Rules</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 67</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">8.9</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Automatic Joint And Survivor Annuity And Early Survivor Annuity</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 68</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">8.10</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Annuity Contracts</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 69</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD colspan="3" align="left"><B>VESTING</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>70</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">9.1</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Employee Contributions</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 70</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">9.2</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Employer Contributions</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 70</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="88%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">9.3</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Vesting Of Employer Contributions In A SIMPLE 401(k) Plan</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 70</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">9.4</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Computation Period</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 70</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">9.5</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Requalification Prior To Five Consecutive One-Year Breaks In Service</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 70</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">9.6</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Requalification After Five Consecutive One-Year Breaks In Service</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 70</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">9.7</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Calculating Vested Interest</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 70</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">9.8</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Forfeitures</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 71</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">9.9</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Amendment Of Vesting Schedule</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 71</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">9.10</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Service With Controlled Groups</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 72</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">9.11</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Compliance With Uniformed Services Employment And Reemployment Rights Act Of 1994</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 72</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD colspan="3" align="left"><B>LIMITATIONS ON ALLOCATIONS</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>73</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">10.1</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Participation In This Plan Only</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 73</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">10.2</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Disposition Of Excess Annual Additions</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 73</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">10.3</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Participation In Multiple Defined Contribution Plans</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 74</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">10.4</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Disposition Of Excess Annual Additions Under Two Plans</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 74</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">10.5</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Participation In This Plan And A Defined Benefit Plan</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 74</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD colspan="3" align="left"><B>ANTIDISCRIMINATION TESTING</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>76</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">11.1</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">General Testing Requirements</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 76</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">11.2</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">ADP Testing Limitations</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 76</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">11.3</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Special Rules Relating To Application Of The ADP Test</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 77</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">11.4</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Calculation And Distribution Of Excess Contributions And Excess Aggregate Contributions</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 77</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">11.5</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Qualified Non-Elective And/Or Matching Contributions</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 78</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">11.6</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">ACP Testing Limitations</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 78</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">11.7</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Special Rules Relating To The Application Of The ACP Test</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 79</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">11.8</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Recharacterization</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 80</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">11.9</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Nondiscrimination Tests In A SIMPLE 401(k) Plan</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 80</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">11.10</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Safe Harbor Rules Of Application</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 80</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">11.11</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Safe Harbor Definitions</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 82</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">11.12</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Required Restrictions On Safe Harbor Contributions</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 82</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">11.13</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">ADP Test Safe Harbor</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 83</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">11.14</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">ACP Test Safe Harbor</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 83</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">11.15</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Safe Harbor Status</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 83</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">11.16</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Safe Harbor Notice Requirement</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 84</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">11.17</FONT></DIV></TD>
    <TD>&nbsp;</TD>

<TD nowrap align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Satisfying Safe Harbor Contribution Requirements Under Another Defined Contribution Plan</font></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 85</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD colspan="3" align="left"><B>ADMINISTRATION</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>87</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">12.1</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Plan Administrator</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 87</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">12.2</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Persons Serving As Plan Administrator</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 88</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">12.3</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Action By Employer</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 88</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">12.4</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Responsibilities Of The Parties</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 88</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">12.5</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Allocation Of Investment Responsibility</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 88</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">12.6</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Appointment Of Investment Manager</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 89</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">12.7</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Participant Investment Direction</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 89</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">12.8</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Application Of ERISA Section 404(c)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 90</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">12.9</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Participant Loans</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 90</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">12.10</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Insurance Policies</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 92</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">12.11</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Determination Of Qualified Domestic Relations Order (QDRO Or Order)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 94</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">12.12</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Receipt And Release For Payments</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 95</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">12.13</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Resignation And Removal</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 95</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">12.14</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Claims And Claims Review Procedure</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 95</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">12.15</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Bonding</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 96</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="88%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD colspan="3" align="left"><B>TRUST PROVISIONS</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>97</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">13.1</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Establishment Of The Trust</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 97</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">13.2</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Control Of Plan Assets</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 97</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">13.3</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Discretionary Trustee</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 97</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">13.4</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Nondiscretionary Trustee</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 98</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">13.5</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Provisions Relating To Individual Trustees</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 98</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">13.6</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Investment Instructions</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 98</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">13.7</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Fiduciary Standards</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 99</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">13.8</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Powers Of The Trustee</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS"> 99</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">13.9</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Appointment Of Additional Trustee And Allocation Of Responsibilities</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">102</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">13.10</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Compensation, Administrative Fees And Expenses</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">102</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">13.11</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Records</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">103</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">13.12</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Limitation On Liability And Indemnification</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">103</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">13.13</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Custodian</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">105</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">13.14</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Investment Alternatives Of The Custodian</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">106</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">13.15</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Prohibited Transactions</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">106</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">13.16</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Exclusive Benefit Rules</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">106</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">13.17</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Assignment And Alienation Of Benefits</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">106</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">13.18</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Liquidation Of Assets</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">107</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">13.19</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Resignation And Removal</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">107</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD colspan="3" align="left"><B>TOP-HEAVY PROVISIONS</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>108</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">14.1</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Applicability Of Rules</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">108</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">14.2</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Minimum Contribution</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">108</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">14.3</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Minimum Vesting</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">108</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">14.4</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Limitations On Allocations</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">109</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">14.5</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Use Of Safe Harbor Contributions To Satisfy Top-Heavy Contribution Rules</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">109</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">14.6</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Top-Heavy Rules For SIMPLE 401(k) Plans</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">109</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD colspan="3" align="left"><B>AMENDMENT AND TERMINATION</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>110</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">15.1</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Amendment By Sponsor</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">110</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">15.2</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Amendment By Employer</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">110</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">15.3</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Protected Benefits</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">110</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">15.4</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Plan Termination</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">110</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">15.5</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Distribution Restrictions Under A Code Section 401(k) Plan</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">111</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">15.6</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Qualification Of Employer&#146;s Plan</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">111</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">15.7</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Mergers And Consolidations</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">111</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">15.8</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Qualification Of Prototype</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">112</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD colspan="3" align="left"><B>GOVERNING LAW</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>113</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">16.1</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Governing Law</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">113</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">16.2</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">State Community Property Laws</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">113</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD colspan="3" align="left"><B>IRS MODEL AMENDMENT</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>115</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD colspan="3" align="left"><B>AMENDMENT TO THE PROTOTYPE DEFINED CONTRIBUTION PLAN BASIC PLAN DOCUMENT #01</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>116</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD colspan="3" align="left"><B>MINIMUM DISTRIBUTION REQUIREMENTS MODEL AMENDMENT</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>121</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD colspan="3" align="left"><B>INIMUM DISTRIBUTION REQUIREMENTS</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>121</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">17.1</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Effective Date</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">121</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">17.2</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Coordination With Minimum Distribution Requirements Previously In Effect</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">121</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">17.3</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Precedence</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">121</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">17.4</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Requirements Of Treasury Regulations Incorporated</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">121</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="88%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">17.5</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">TEFRA Section 242(b)(2) Elections</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">121</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">17.6</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Required Beginning Date</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">121</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">17.7</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Death Of Participant Before Distributions Begin</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">121</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">17.8</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Forms Of Distributions</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">122</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">17.9</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Amount of Required Minimum Distribution For Each Distribution Calendar Year</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">122</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">17.10</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Lifetime Required Minimum Distributions Continue Through Year Of Participant's Death</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">122</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">17.11</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Death On Or After Distributions Begin</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">122</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">17.12</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Death Before Date Distributions Begin</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">123</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">17.13</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Designated Beneficiary</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">123</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">17.14</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Distribution Calendar Year</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">123</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">17.15</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Life Expectancy</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">124</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">17.16</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Participant&#146;s Account Balance</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">124</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">17.17</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Required Beginning Date</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">124</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD colspan="3" align="left"><B>CODE SECTION 125 MODEL AMENDMENT</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>125</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD colspan="3" align="left"><B>IRS MODEL AMENDMENT CODE SECTION 125 &#147;DEEMED CONTRIBUTIONS&#148;</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>126</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD colspan="3" align="left"><B>DEEMED IRA AMENDMENT</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>127</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR><TD STYLE="FONT-SIZE: 6PT">&nbsp;</TD></TR>

<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">18.1</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Deemed IRAs</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">127</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR><TD STYLE="FONT-SIZE: 6PT">&nbsp;</TD></TR>

<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">18.2</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Individual</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">127</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">18.3</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Investment In Collectibles</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">127</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">18.4</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Restrictions On Directing</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">127</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">18.5</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Prohibition Against Investing In Life Insurance</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">127</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">18.6</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Nonforfeitability</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">127</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">18.7</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Prohibition Against Commingling Of Assets</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">127</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">18.8</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Separate Accounting</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">127</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">18.9</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Reporting Duties</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">128</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">18.10</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Voluntary Employee Contributions</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">128</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">18.11</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Substitution Of Non-Bank Trustee Or Custodian</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">128</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD colspan="3" align="left"><B>TRADITIONAL INDIVIDUAL RETIREMENT ACCOUNT PROVISIONS</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>128</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">19.1</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Traditional IRA Or Regular IRA</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">128</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">19.2</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Maximum Annual Contribution</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">128</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">19.3</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Catch-Up Contribution</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">128</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">19.4</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Required Beginning Date</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">128</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">19.5</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Tax Year</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">129</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">19.6</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Trustee</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">129</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">19.7</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Traditional IRA Contributions</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">129</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">19.8</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Excess Contributions</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">131</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">19.9</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Sunset Provisions</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">131</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">19.10</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Maintenance Of An Individual&#146;s IRA</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">131</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">19.11</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Methods Of Payment</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">131</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">19.12</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Qualifying First-Time Homebuyer Distribution</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">132</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">19.13</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Qualifying Higher Education Expenses</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">132</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">19.14</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Requirements Of Income Tax Regulations</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">132</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">19.15</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Required Beginning Date</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">132</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">19.16</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Death Of Individual Before Distributions Begin</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">132</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">19.17</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Forms Of Distributions</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">133</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">19.18</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Amount Of Required Minimum Distribution For Each Distribution Calendar Year</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">133</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">19.19</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Lifetime Required Minimum Distributions Continue Through Year Of Individual&#146;s Death</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">133</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">19.20</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Death On Or After Distributions Begin</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">134</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">19.21</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Death Before Date Distributions Begin</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">134</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">19.22</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Designated Beneficiary</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">134</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="88%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">19.23</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Remainder Beneficiary</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">135</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">19.24</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Distribution Calendar Year</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">135</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">19.25</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Life Expectancy</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">135</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">19.26</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Individual&#146;s Account Balance</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">135</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">19.27</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Duties Of The Trustee</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">135</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">19.28</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Duties Of The Individual</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">135</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD colspan="3" align="left"><B>ROTH INDIVIDUAL RETIREMENT ACCOUNT</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>136</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">20.1</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Roth IRA</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">136</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">20.2</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Individual Accounts</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">136</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">20.3</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Age  Requirements</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">136</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">20.4</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Plan Year</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">136</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">20.5</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Timing Of Contributions</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">136</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">20.6</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Adjusted Gross Income (AGI)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">136</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">20.7</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Modified AGI</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">136</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">20.8</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Applicable Dollar Amount</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">136</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">20.9</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Maximum Permissible Amount</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">137</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">20.10</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Roth IRA Contributions</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">137</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">20.11</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Excess Contribution</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">138</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">20.12</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Qualified Distributions</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">138</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">20.13</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Qualified Special Purpose Distribution</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">139</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">20.14</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Nonqualified Distributions</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">139</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">20.15</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Form Of Payment</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">139</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">20.16</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Rollover From A Qualified Retirement Plan</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">139</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">20.17</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Life Expectancy</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">139</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">20.18</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Distributions Commencing Prior To Death</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">139</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">20.19</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Distributions After Death</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">139</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">20.20</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Ordering Rules Upon Death Of Individual</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">140</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">20.21</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Minimum Payment</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">140</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px"><FONT style="font-variant: SMALL-CAPS">20.22</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Duties Of Trustee</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">140</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">20.23</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Duties Of Individual</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><FONT style="font-variant: SMALL-CAPS">140</FONT></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD colspan="3" align="left"><B>ROTH 401(K) DEFERRAL AMENDMENT</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>142</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD colspan="3" align="left"><B>FINAL 401(K) AND (M)&nbsp;AMENDMENT TO THE PROTOTYPE DEFINED CONTRIBUTION PLAN</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><B>148</B></TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>PROTOTYPE DEFINED CONTRIBUTION PLAN</B>
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>Sponsored By</B>

</DIV>

<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>SBERA</B>

</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Sponsor hereby establishes this Plan for use by its clients who wish to adopt a qualified
retirement plan. This Plan shall be interpreted in a manner consistent with the intention of the
adopting Employer that this Plan satisfy Internal Revenue Code Sections&nbsp;401 and 501. Any Plan and
Trust established hereunder shall be so established for the exclusive benefit of Plan Participants
and their Beneficiaries and shall be administered under the following terms and conditions:
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>ARTICLE I</B>
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>DEFINITIONS</B>

</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">1.1 <B><I>Actual Contribution Percentage (ACP) </I></B>The ratio (expressed as a percentage and calculated
separately for each Participant) of:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Participant&#146;s Contribution Percentage Amounts &#091;as defined at (c)-(f)&#093; for a Plan
Year, to</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Participant&#146;s Compensation for such Plan Year. &#091;Unless otherwise specified in the
Adoption Agreement, Compensation will only include amounts for the period during which the
Employee was eligible to participate.&#093;</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Contribution Percentage Amounts on behalf of any Participant shall include:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the amount of Voluntary After-tax Contributions, Required After-tax Contributions,
Matching Contributions (except to the extent such Matching Contributions may be disregarded
in accordance with IRS Notice 98-1), and Qualified Matching Contributions (to the extent
not taken into account for purposes of the ADP test) made under the Plan on behalf of the
Participant,</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>forfeitures of Excess Aggregate Contributions or Matching Contributions allocated to
the Participant&#146;s account which shall be taken into account in the year in which such
forfeiture is allocated,</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(e)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>at the election of the Employer, Qualified Non-Elective Contributions, and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(f)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Employer may elect to use Elective Deferrals in the Contribution Percentage Amounts
as long as the ADP test is met before the Elective Deferrals are used in the ACP test and
continues to be met following the exclusion of those Elective Deferrals that are used to
meet the ACP test.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Contribution amounts shall not include Matching Contributions, whether or not Qualified, that are
forfeited either to correct Excess Aggregate Contributions, or because the contributions to which
they relate are Excess Deferrals, Excess Contributions, or Excess Aggregate Contributions.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">1.2 <B><I>Actual Deferral Percentage (ADP) </I></B>The ratio (expressed as a percentage and calculated
separately for each Participant) of:
</DIV>



<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the amount of Employer contributions &#091;as defined at (c) &#151; (d)&#093; actually contributed to
the Trust on behalf of such Participant for a Plan Year, to</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Participant&#146;s Compensation for such Plan Year. &#091;Unless otherwise specified in the
Adoption Agreement, Compensation will only include amounts received for the period during
which the Employee was eligible to participate.&#093;</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->- 1 -<!-- /Folio -->
</DIV>

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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Employer contributions on behalf of any Participant shall include:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>any Elective Deferrals made pursuant to the Participant&#146;s Salary Deferral
Agreement, including Excess Elective Deferrals of Highly Compensated Employees, but
excluding Excess Elective Deferrals distributed to Non-Highly Compensated Employees and
Elective Deferrals that are either taken into account in the Contribution Percentage
test (provided the ADP test is satisfied both with and without exclusion of these
Elective Deferrals) or are returned as excess Annual Additions,</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>at the election of the Employer, Qualified Non-Elective Contributions and
Qualified Matching Contributions.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">For purposes of computing Actual Deferral Percentages, an eligible Employee who fails to make
Elective Deferrals shall be treated as a Participant on whose behalf no Elective Deferrals are
made.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>1.3 Adoption Agreement</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The document attached to this Plan by which an Employer who adopts a Plan elects the terms and
conditions of a Qualified Plan established under this Basic Plan Document #01.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>1.4 Aggregate Limit</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The sum of:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>125% of the greater of the Average Deferral Percentage of the Non-Highly
Compensated Employees for the Prior Plan Year or the Average Contribution Percentage of
Non-Highly Compensated Employees under the 401(k) Plan subject to Code Section 401(m)
for the Plan Year beginning with or within the Prior Plan Year, and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the lesser of 200% or two percent plus the lesser of such ADP or ACP.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Alternatively, the Aggregate Limit can be determined by substituting &#147;the lesser of 200% or two
percent plus&#148; for &#147;125% of&#148; in (a)&nbsp;above, and substituting &#147;125% of&#148; for &#147;the lesser of 200% or two
percent plus&#148; in (b)&nbsp;above if it would result in a larger Aggregate Limit.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If the Employer has elected in the Adoption Agreement to use the Current Year Testing Method, then,
in calculating the Aggregate Limit for a particular Plan Year, the Non-Highly Compensated
Employees&#146; ADP and ACP for that Plan Year, instead of the prior Plan Year, is used.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>1.5 Allocation Date(s)</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The date or dates on which Participant recordkeeping accounts are adjusted to reflect account
activity including but not limited to contributions, loans distributions, Hardship withdrawals, as
well as earnings activity including but not limited to income, capital gains or market fluctuations
in accordance with Article&nbsp;V hereof. Unless the Plan Administrator in a uniform and
nondiscriminatory manner designates otherwise, all allocations for a particular Plan Year will be
made as of the Valuation Date of that Plan Year.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>1.6 Annual Additions</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The sum of the following amounts credited to a Participant&#146;s account for the Limitation Year:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Employer contributions (under Article&nbsp;III),</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Employee contributions (under Article&nbsp;IV),</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>forfeitures,</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Employer allocations under a Simplified Employee Pension Plan,</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->- 2 -<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(e)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>amounts allocated after March&nbsp;31, 1984, to an individual medical account as
defined in Code Section&nbsp;415(l)(2), which is part of a pension or annuity plan
maintained by the Employer (these amounts are treated as Annual Additions to a Defined
Contribution Plan though they arise under a Defined Benefit Plan), and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(f)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>amounts derived from contributions paid or accrued after 1985, in taxable years
ending after 1985, which are either attributable to post-retirement medical benefits
allocated to the account of a Key Employee or to a Welfare Benefit Fund maintained by
the Employer. For purposes of this paragraph, an Employee is a Key Employee if he or
she meets the requirements of paragraph 1.55 at any time during the Plan Year or any
preceding Plan Year.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">For purposes of applying the limitations of Code Section&nbsp;415, the transfer of funds from one
Qualified Plan to another is not considered an Annual Addition. The following are not Employee
contributions for the purposes of Annual Additions:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Rollover Contributions &#091;as defined in Code Sections&nbsp;402(e)(6), 403(a)(4), 403(b)(8)
and 408(d)(3)&#093;;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(h)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>repayments of loans made to a Participant from the Plan;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(i)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>repayments of distributions received by an Employee pursuant to Code Section
411(a)(7)(B) (cash-outs);</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>repayments of distributions received by an Employee pursuant to Code Section
411(a)(3)(D) (mandatory contributions); and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Employee contributions to a Simplified Employee Pension Plan excludible from gross
income under Code Section&nbsp;408(k)(6).</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Employee and Employer make-up contributions under USERRA received during the current Limitation
Year shall be treated as Annual Additions with respect to the Limitation Year to which the make-up
contributions are attributable. Excess Amounts applied in a Limitation Year to reduce Employer
contributions will be considered Annual Additions for such Limitation Year, pursuant to the
provisions of Article&nbsp;X.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>1.7 Annuity Starting Date</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The first day of the first period for which an amount is paid as an annuity or in any other form.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>1.8 Applicable Calendar Year</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The First Distribution Calendar Year, and in the event of the recalculation of life expectancy,
such succeeding calendar year. If payments commence in accordance with paragraph 7.4(d) before the
Required Beginning Date, the Applicable Calendar Year is the year such payments commence. If
distribution is in the form of an immediate annuity purchased after the Participant&#146;s death with
the Participant&#146;s remaining interest, the Applicable Calendar Year is the year of purchase.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>1.9 Applicable Life Expectancy</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The life expectancy or joint and last survivor expectancy calculated using the attained age of the
Participant or Beneficiary as of the Participant&#146;s or Beneficiary&#146;s birthday in the Applicable
Calendar Year, reduced by one for each calendar year which has elapsed since the date life
expectancy was first calculated. If life expectancy is being recalculated, the Applicable Life
Expectancy shall be the life expectancy as so recalculated. The life expectancy of a non-Spouse
Beneficiary may not be recalculated.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>1.10 Average Annual Compensation</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The average of a Participant&#146;s annual Compensation as defined in paragraph 1.16 of this Basic Plan
Document #01, over the three (3)&nbsp;consecutive Plan Year period ending in either the current year or
any prior year that produces the highest average. If the Participant has fewer than three (3)
years of participation in this Plan, Compensation is averaged over the Participant&#146;s total period
of participation.
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>1.11 Average Contribution Percentage (ACP)</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The average of the Actual Contribution Percentages for the eligible Participants in a specified
group of Participants for a Plan Year.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>1.12 Average Deferral Percentage (ADP)</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The average of the Actual Deferral Percentages for Participants in a specified group of
Participants for a Plan Year.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>1.13 Beneficiary</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A &#147;Beneficiary&#148; is any person other than the Participant and an estate or trust who by operation of
law, or under the terms of the Plan is entitled to receive any Vested Account Balance of a
Participant under the Plan. A &#147;Designated Beneficiary&#148; is any individual designated or determined
in accordance with Code Section&nbsp;401(a)(9) and the Regulations issued thereunder, except that it
shall not include any person who becomes a beneficiary by virtue of the laws of inheritance or
intestate succession.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>1.14 Break In Service</I></B>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If the Hours of Service method is used in determining either an Employee&#146;s initial
or continuing eligibility to participate in the Plan, or the nonforfeitable interest
in the Employee&#146;s account balance derived from Employer contributions, a Break in
Service is a twelve (12)&nbsp;consecutive month period during which the Employee has not
completed more than five hundred (500)&nbsp;Hours of Service.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>For purposes of determining whether a Break in Service has occurred in a particular
computation period, an Employee who is absent from work for maternity or paternity
reasons shall receive credit for Hours of Service which would otherwise have been
credited to such Employee but for such absence, or in any case in which such hours
cannot be determined, with eight (8)&nbsp;Hours of Service per day of such absence. The
Hours of Service to be so credited shall be credited in the computation period in
which the absence begins if the crediting is necessary to prevent a Break in Service
in that period or, in all other cases, in the following computation periods.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>With respect to determinations based on the Elapsed Time method, a severance
period of not less than twelve (12)&nbsp;consecutive months. In the case of an Employee who
is absent from work for maternity or paternity reasons, the twelve (12)&nbsp;consecutive
month period beginning on the first anniversary of the first day of such absence shall
not constitute a Break in Service.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Notwithstanding the foregoing, in the case of an Employee who is absent from
work beyond the first anniversary of the first day of absence from work for maternity
or paternity reasons, such period begins on the second anniversary of the first day of
such absence. The period between the first and second anniversaries of said first day
of absence from work is neither a Period of Service for which the Employee will receive
credit nor is such period a Break in Service. For purposes of this paragraph, an
absence from work for maternity or paternity reasons means an absence (1)&nbsp;by reason of
the pregnancy of the Employee, (2)&nbsp;by reason of the birth of a child of the Employee,
(3)&nbsp;by reason of the placement of a child with the Employee in connection with the
adoption of such child by such Employee, or (4)&nbsp;for purposes of caring for such child
for a period beginning immediately following such birth or placement.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(e)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>An Employer adopting the Elapsed Time method is required to credit periods of
Service and, under the Service spanning rules, certain periods of severance of twelve
(12)&nbsp;months or less. Under the first Service spanning rule, if an Employee severs from
Service as a result of resignation, discharge or retirement and then returns to Service
within twelve (12)&nbsp;months, the Period of Severance is required to be taken into
account. A situation may arise in which an Employee is absent from Service for any
reason other than resignation, discharge, retirement and during the absence a
resignation, discharge or retirement occurs. The second Service spanning rule provides
that, under such circumstances, the Plan is required to take into account the period of
time between the severance from Service date (i.e., the date of resignation, discharge
or</TD>
</TR>

</TABLE>
</DIV>
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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>retirement) and the first anniversary of the date on which the Employee was first
absent, if the Employee returns to Service on or before such first anniversary date.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>1.15 Code</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Internal Revenue Code of 1986, including any amendments thereto. Reference to any section or
subsection of the Code, includes reference to any comparable or succeeding provisions of any
legislation which amends, supplements or replaces such section or subsection, and also includes
reference to any Regulation issued pursuant to or with respect to such section or subsection.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>1.16 Compensation</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Employer may select one of the following three safe harbor definitions of Compensation in the
Adoption Agreement. The definition of Compensation (for Employers who adopt) under standardized
plans, plans that provide permitted disparity (other than the CODA portion of these plans), Target
Benefit Plans and for Employers determining top-heavy minimum contributions must be one of the
three safe harbor definitions of Compensation. In a Nonstandardized Adoption Agreement, the
Employer may modify the definition of Compensation provided that such definition, as modified,
satisfies the provisions of Code Sections 414(s) and 401(a)(4). Compensation will also include
Compensation by the Employer through another employer or entity under the provisions of Code
Sections&nbsp;3121 and 3306.
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Code </I></B><B><I>Section 3401(a)</I></B><B><I> Wages </I></B><B>&#151; </B>All remuneration received by an Employee for
services performed for the Employer which are subject to Federal income tax withholding
at the source. Unless elected otherwise in the Adoption Agreement, Compensation shall
include any amount deferred under a Salary Deferral Agreement which is not includible
in the gross income of a Participant under Code Section&nbsp;125 in connection with a
cafeteria plan, Code Section&nbsp;402(e)(3) in connection with a cash or deferred plan, Code
Section&nbsp;402(h)(1)(B) in connection with a Simplified Employee Pension Plan, Code
Section 401(k) in connection with a SIMPLE Retirement Account, Code Section&nbsp;457 in
connection with a Plan maintained under said Section, and Code Section 403(b) in
connection with a tax-sheltered annuity plan. Wages are determined without regard to
any rules that limit the remuneration included in wages based on the nature or location
of the employment or the services performed &#091;such as the exception for agricultural
labor in Code Section&nbsp;3401(a)(2)&#093;. For Limitation Years beginning after December&nbsp;31,
1997, for purposes of applying the limitations of this paragraph, Compensation paid or
made available during such Limitation Year shall include any Elective Deferral &#091;as
defined in Code Section&nbsp;402(g)(3)&#093;, and any amount which is contributed or deferred by
the Employer at the election of the Employee and which is not includible in the gross
income of the Employee by reason of Code Sections&nbsp;125, 132(f)(4), 402(e)(3), 402(h)(1),
or 403(b).</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Code Sections&nbsp;6041, 6051 And 6052 Reportable Wages </I></B><B>&#151; </B>All remuneration received
by an Employee for services performed for the Employer which are required to be
reported on Form W-2. Unless otherwise elected in the Adoption Agreement, Compensation
shall include any amount deferred under a Salary Deferral Agreement which is not
includible in the gross income of a Participant under Code Section&nbsp;125 in connection
with a cafeteria plan, Code Section&nbsp;402(e)(3) in connection with a cash or deferred
plan, Code Section&nbsp;402(h)(1)(B) in connection with a Simplified Employee Pension Plan,
and Code Section 403(b) in connection with a tax-sheltered annuity plan. A
Participant&#146;s wages includes remuneration defined at subparagraph (a)&nbsp;above and all
other remuneration paid to an Employee by the Employer (in the course of the Employer&#146;s
trade or business) for which the Employer is required to furnish the Employee a written
statement under Code Sections&nbsp;6041(d), 6051(a)(3) and 6052. Such amount must be
determined without regard to any rules that limit the remuneration included in wages
based on the nature or location of the employment or the services performed &#091;such as
the exception for agricultural labor in Code Section&nbsp;3401(a)(2)&#093;. For Limitation Years
beginning after December&nbsp;31, 1997, for purposes of applying the limitations of this
paragraph, Compensation paid or made available during such Limitation Year shall
include any Elective Deferral &#091;as defined in Code Section&nbsp;402(g)(3)&#093;, and any amount
which is contributed or deferred by the Employer at the election of the Employee and
which is not includible in the gross income of the Employee by reason of Code Sections
125, 132(f)(4), 402(e)(3), 402(h)(1) or 403(b).</TD>
</TR>

</TABLE>
</DIV>
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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Code Section&nbsp;415 Compensation </I></B><B>&#151; </B>A Participant&#146;s Earned Income, wages,
salaries, and fees for professional services and other amounts received, without regard
to whether or not an amount is paid in cash, for personal services actually rendered in
the course of employment with the Employer maintaining the Plan. Compensation
includes, but is not limited to, commissions paid salesmen, Compensation for services
on the basis of a percentage of profits, commissions on insurance premiums, tips,
bonuses, fringe benefits and reimbursements or other expense allowances under a
nonaccountable plan &#091;as described in Regulation&nbsp;Section&nbsp;1.62-2(c)&#093;. For Limitation
Years beginning after December&nbsp;31, 1997, for purposes of applying the limitations of
this paragraph, Compensation paid or made available during such Limitation Year shall
include any Elective Deferral &#091;as defined in Code Section&nbsp;402(g)(3)&#093;, and any amount
which is contributed or deferred by the Employer at the election of the Employee and
which is not includible in the gross income of the Employee by reason of Code Sections
125, 132(f)(4), 402(e)(3), 402(h)(1) or 403(b). Compensation excludes the following:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>for Plan Years beginning before January&nbsp;1, 1998, Employer
contributions made under the terms of a Salary Deferral Agreement between an
Employee and the Employer to a plan of deferred compensation which are not
includible in the Employee&#146;s gross income for the taxable year in which
contributed. Such contributions shall include any amount deferred under Code
Section&nbsp;125 in connection with a cafeteria plan, Code Section&nbsp;402(e)(3) in
connection with a cash or deferred plan, Code Section&nbsp;402(h)(1)(B) in
connection with a Simplified Employee Pension Plan, Code Section 402(k) in
connection with a SIMPLE Retirement Account, Code Section&nbsp;457 in connection
with a Plan maintained under said Section, and Code Section 403(b) in
connection with a tax-sheltered annuity plan,</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>distributions received from a plan of deferred compensation,</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(3)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>amounts realized from the exercise of a non-qualified stock
option, or when restricted stock (or property) held by the Employee either
becomes freely transferable or is no longer subject to a substantial risk of
forfeiture,</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(4)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>amounts realized from the sale, exchange or other disposition
of stock acquired under a qualified stock option, and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(5)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>amounts deferred by an Employee under the terms of a
non-qualified deferred compensation plan.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Unless otherwise specified by the Employer in the Adoption Agreement, Compensation shall be
determined as provided in Code Section 3401(a) &#091;paragraph (a)&nbsp;above&#093;. Notwithstanding the
foregoing, the Compensation of a Participant who is a sole proprietor, partner or a member of a
limited liability corporation (LLC)&nbsp;shall be determined under Code Section&nbsp;415. Unless indicated
otherwise in the Adoption Agreement, the definition of Compensation used in nondiscrimination
testing (ADP/ACP Testing) will be determined by the Employer. Notwithstanding any other provision
to the contrary, if the Plan is an amendment and restatement of a Qualified Plan, for Plan Years
ending prior to the Plan Year in which the amendment or restatement is adopted, Compensation shall
have the meaning set forth in the Qualified Plan prior to its amendment.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>Exclusions From Compensation </I></B>A Participant&#146;s Compensation shall be determined in accordance with
paragraph (a), (b)&nbsp;or (c)&nbsp;above and shall not exclude any item of income unless provided in the
basic definition or elected by the Employer in the Adoption Agreement.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>Annual Additions And Top-Heavy Rules </I></B>Except as elected on the Adoption Agreement, for purposes of
Article&nbsp;X and XIV, Compensation shall be Code Section&nbsp;415 Compensation as described in paragraph
1.16(c). For Plan Years beginning before January&nbsp;1, 1998, Compensation excludes amounts deferred
under a plan of deferred Compensation as described at paragraph 1.16(c)(1). For Plan Years
beginning after December&nbsp;31, 1997, Compensation includes amounts deferred under a plan of deferred
compensation as described at paragraph 1.16(c)(1). For purposes of
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">applying the limitations of Article&nbsp;X, Compensation for a Limitation Year is the Compensation
actually paid or made available during such Limitation Year. For Limitation Years beginning after
December&nbsp;31, 1997, for purposes of applying the limitations of this paragraph, Compensation paid or
made available during such Limitation Year shall include any Elective Deferral &#091;as defined in Code
Section&nbsp;402(g)(3)&#093;, and any amount which is contributed or deferred by the Employer at the election
of the Employee and which is not includible in the gross income of the Employee by reason of Code
Sections&nbsp;125, 132(f)(4), 402(e)(3), 402(h)(1)(B) or 403(b).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If the Plan is or becomes Top-Heavy in any Plan Year beginning after December&nbsp;31, 1983, the
provisions of Article&nbsp;XIV will supersede any conflicting provisions in the Basic Plan Document #01
or Adoption Agreement.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>Contributions Made On Behalf Of Disabled Participants </I></B>Compensation with respect to a Participant in
a Defined Contribution Plan who is permanently and totally disabled &#091;as defined in Code Section
22(e)(3)&#093; is the Compensation such Participant would have received for the Limitation Year if the
Participant had been paid at the rate of Compensation paid immediately before becoming permanently
and totally disabled; for Limitation Years beginning before January&nbsp;1, 1997, but not for Limitation
Years beginning after December&nbsp;31, 1996, such imputed Compensation for the disabled Participant may
be taken into account only if the Participant is not a Highly Compensated Employee (defined at
paragraph 1.52) and contributions made on behalf of such Participant are nonforfeitable when made.
Compensation will mean Compensation as that term is defined in this paragraph.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>Highly Compensated And Key Employees </I></B>For purposes of paragraphs 1.52 and 1.55, Compensation shall
be Code Section&nbsp;415 Compensation as described in paragraph 1.16(c). Such definition shall include
any amount deferred under Code Section&nbsp;125 in connection with a cafeteria plan, Code Section
402(e)(3) in connection with a cash or deferred plan, Code Section&nbsp;402(h)(1)(B) in connection with
a Simplified Employee Pension Plan, Code Section 402(k) in connection with a SIMPLE Retirement
Account (SIMPLE), Code Section&nbsp;457 in connection with a Plan maintained under said Section, and
Code Section 403(b) in connection with a tax-sheltered annuity plan. The Employer, if elected in
the Adoption Agreement, may limit Compensation considered for purposes of the Plan for these
Participants.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>Computation Period </I></B>The Plan Year, while eligible to participate, shall be the computation period
for purposes of determining a Participant&#146;s Compensation, unless the Employer selects a different
computation period in the Adoption Agreement.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>Limitation On Compensation </I></B>The annual Compensation of each Participant which may be taken into
account for determining all benefits provided under the Plan for any year, shall not exceed the
limitation as imposed by Code Section&nbsp;401(a)(17), as adjusted under Code Section&nbsp;401(a)(17)(B). If
a Plan has a Plan Year that contains fewer than twelve (12)&nbsp;calendar months, the annual
Compensation limit for that period is an amount equal to the limitation as imposed by Code Section
401(a)(17) as adjusted for the calendar year in which the Compensation period begins, multiplied by
a fraction, the numerator of which is the number of full months in the short Plan Year and the
denominator of which is twelve (12).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>USERRA </I></B>For purposes of Employee and Employer make-up contributions, Compensation during the period
of military service shall be deemed to be the Compensation the Employee would have received during
such period if the Employee were not in qualified military service, based on the rate of pay the
Employee would have received from the Employer but for the absence due to military leave. If the
Compensation the Employee would have received during the leave is not reasonably certain,
Compensation will be equal to the Employee&#146;s average Compensation from the Employer during the
twelve (12)&nbsp;month period immediately preceding the military leave or, if shorter, the Employee&#146;s
actual period of employment with the Employer.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>Definition of Compensation for Purposes of Safe Harbor CODA Provisions </I></B>Compensation for the
purposes of a Safe Harbor CODA is defined in this paragraph 1.16 of this Basic Plan Document #01.
No dollar limit other than the limit imposed by Code Section&nbsp;401(a)(17) applies to the Compensation
of a Non-Highly Compensated Employee. For purposes of determining the Compensation subject to a
Participant&#146;s salary deferral election, the Employer may use an alternative definition to the one
described above provided such alternative definition is a reasonable definition within the meaning
of Section&nbsp;1.414(s)-1(d)(2) of the Regulations and permits each Participant
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">to contribute sufficient Elective Deferrals to receive the maximum amount of Matching Contributions
(determined using the definition of Compensation described above) available to the Participant
under the Plan.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>Definition Of Compensation For Purposes Of </I></B><B><I>401(k)</I></B><B><I> SIMPLE Provisions </I></B>For purposes of paragraphs 1.36
and 3.2, of this Basic Plan Document #01, Compensation is the sum of the wages, tips and other
compensation from the Employer subject to Federal income tax withholding &#091;as described in Code
Section&nbsp;6051(a)(3)&#093; and the Employee&#146;s salary reduction contributions made under Code Section&nbsp;125
in connection with a cafeteria plan, Code Section&nbsp;402(e)(3) in connection with a cash or deferred
plan, Code Section&nbsp;402(h)(1)(B) in connection with a Simplified Employee Pension Plan, Code Section
402(k) in connection with a SIMPLE Retirement Account, Code Section&nbsp;457 in connection with a plan
maintained under said Section and Code Section 403(b) in connection with a tax-sheltered annuity
plan, required to be reported by the Employer on Form W-2 &#091;as described in Code Section
6051(a)(8)&#093;. For self-employed individuals, Compensation means net earnings from self-employment
determined under Code Section 1402(a) prior to subtracting any contributions made to this Plan on
behalf of any Employee. The provisions of the Plan implementing the limit on Compensation under
Code Section&nbsp;401(a)(17) apply to the Compensation under paragraph 4.8 of Article&nbsp;IV.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>1.17 Covered Compensation</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A Participant&#146;s Covered Compensation for a Plan Year is the average (without indexing) of the
Taxable Wage Bases in effect for each calendar year in the thirty-five (35)&nbsp;year period ending with
the calendar year in which the Participant attains (or will attain) social security retirement age.
In determining a Participant&#146;s Covered Compensation for a Plan Year, the Taxable Wage Base in
effect for the current Plan Year and any subsequent Plan Year will be assumed to be the same as the
taxable wage base in effect as of the beginning of the Plan Year for which the determination is
being made. Covered Compensation will be determined for the year designated by the Employer in
Section&nbsp;III(C) of the Target Benefit Plan Adoption Agreement.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A Participant&#146;s Covered Compensation for a Plan Year before the end of the thirty-five (35)&nbsp;year
period ending with the last day of the calendar year in which the Participant attains social
security retirement age is the Taxable Wage Base in effect as of the beginning of the Plan Year. A
Participant&#146;s Covered Compensation for a Plan Year after such thirty-five (35)&nbsp;year period is the
Participant&#146;s Covered Compensation for the Plan Year during which the thirty-five (35)&nbsp;year period
ends.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>1.18 Custodian</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The institution or institutions (who may be the Sponsor or an affiliate) and any successors or
assigns thereto, appointed by the Employer to hold the assets of the Trust as provided at paragraph
13.2 herein.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>1.19 Davis-Bacon Act</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">40 U.S.C. Section&nbsp;276a et seq. as may be amended from time to time.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>1.20 Defined Benefit Plan</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A plan under which a Participant&#146;s benefit is determined by a formula contained in the plan and no
Employee accounts are maintained for Participants.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>1.21 Defined Benefit (Plan) Fraction</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">For Limitation Years beginning before January&nbsp;1, 2000, a fraction, the numerator of which is the
sum of the Participant&#146;s Projected Annual Benefits under all the Defined Benefit Plans (whether or
not terminated) maintained by the Employer, and the denominator of which is the lesser of 125% of
the dollar limitation determined for the Limitation Year under Code Sections 415(b) and (d)&nbsp;or 140%
of the Highest Average Compensation, including any adjustments under Code Section&nbsp;415(b).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>Transitional Rule </I></B>If an Employee was a Participant as of the first day of the first Limitation
Year beginning after 1986, in one or more Defined Benefit Plans maintained by the Employer which
were in existence on May&nbsp;6, 1986, the denominator of this fraction will not be less than 125% of
the sum of the annual benefits under such Plans which the Participant had accrued as of the close
of the last Limitation Year beginning before 1987, disregarding any changes in the terms and
conditions of the Plan after May&nbsp;5, 1986. The preceding sentence applies only if the
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Defined Benefit Plans individually and in the aggregate satisfied the requirements of Code Section
415 for all Limitation Years beginning before 1987.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>1.22 Defined Contribution Dollar Limitation</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Thirty thousand dollars ($30,000) as adjusted by the Secretary of the Treasury for increases in the
cost-of-living. This limitation shall be adjusted by the Secretary at the same time and in the
same manner as under Code Section&nbsp;415(d). Such increases will be in multiples of five thousand
dollars ($5,000).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>1.23 Defined Contribution Plan</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A plan under which Employee accounts are maintained for each Participant to which all
contributions, forfeitures, investment income and gains or losses, and expenses are credited or
deducted. A Participant&#146;s benefit under such plan is based solely on the fair market value of his
or her account balance.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>1.24 Defined Contribution (Plan) Fraction</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">For Limitation Years beginning before January&nbsp;1, 2000, a fraction, the numerator of which is the
sum of the Annual Additions to the Participant&#146;s account under all the Defined Contribution Plans
(whether or not terminated) maintained by the Employer for the current and all prior Limitation
Years (including the Annual Additions attributable to the Participant&#146;s nondeductible Employee
contributions to all Defined Benefit Plans, whether or not terminated, maintained by the Employer,
and the Annual Additions attributable to all Welfare Benefit Funds as defined in paragraph 1.116,
individual medical accounts as defined in Code Section&nbsp;415(l)(2) and Simplified Employee Pension
Plans as defined in paragraph 1.99, maintained by the Employer), and the denominator of which is
the sum of the maximum aggregate amounts for the current and all prior Limitation Years of Service
with the Employer (regardless of whether a Defined Contribution Plan was maintained by the
Employer). The maximum aggregate amount in the Limitation Year is the lesser of 125% of the dollar
limitation determined under Code Sections 415(b) and (d)&nbsp;in effect under Code Section&nbsp;415(c)(1)(A)
or 35% of the Participant&#146;s Compensation for such year.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>Transitional Rule </I></B>If an Employee was a Participant as of the end of the first day of the first
Limitation Year beginning after 1986, in one or more Defined Contribution Plans maintained by the
Employer which were in existence on May&nbsp;6, 1986, the numerator of this fraction will be adjusted if
the sum of this fraction and the Defined Benefit Fraction would otherwise exceed 1.0 under the
terms of this Plan. Under the adjustment, an amount equal to the product of the excess of the sum
of the fractions over 1.0 multiplied by the denominator of this fraction, will be permanently
subtracted from the numerator of this fraction. The adjustment is calculated using the fractions
as they would be computed as of the end of the last Limitation Year beginning before 1987, and
disregarding any changes in the terms and conditions of the Plan made after May&nbsp;6, 1986, but using
the Code Section&nbsp;415 limitation applicable to the first Limitation Year beginning on or after
January&nbsp;1, 1987. The Annual Addition for any Limitation Year beginning before 1987, shall not be
re-computed to treat all Employee contributions as Annual Additions.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>1.25 Direct Rollover</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A payment made by the Plan to an Eligible Retirement Plan that is specified by the Participant or a
payment received by the Plan from an Eligible Retirement Plan on behalf of a Participant or an
Employee, if selected in the Adoption Agreement by the Employer.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>1.26 Disability</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Unless the Employer has elected a different definition in the Adoption Agreement, Disability is
defined as an illness or injury of a potentially permanent nature, expected to last for a
continuous period of not less than 12&nbsp;months or can be expected to result in death, certified by a
physician selected by or satisfactory to the Employer, which prevents the Participant from engaging
in any occupation for wage or profit for which the Employee is reasonably fitted by training,
education or experience. If elected by the Employer in the Adoption Agreement, nonforfeitable
contributions will be made to the Plan on behalf of each disabled Participant who is not a Highly
Compensated Employee (as defined at paragraph 1.52). Compensation for purposes of calculating the
contribution will mean Compensation as defined at paragraph 1.16 herein.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>1.27 Distribution Calendar Year</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A calendar year for which a minimum distribution is required.
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>1.28 Early Retirement Age</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The age set by the Employer in the Adoption Agreement, not less than age fifty five (55), at which
a Participant becomes fully vested and is eligible to retire and receive his or her benefits under
the Plan.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>1.29 Early Retirement Date</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The date elected by the Employer in the Adoption Agreement on which a Participant or former
Participant has satisfied the Early Retirement Age requirements. If no election is made on the
Adoption Agreement, it shall mean the date on which a Participant attains his or her Early
Retirement Age.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A former Participant who has separated from Service after satisfying any service requirement but
before satisfying the Early Retirement Age and who thereafter reaches the age requirement elected
on the Adoption Agreement shall be entitled to receive benefits under the Plan (other than full
vesting and any allocation of Employer contributions) as though the requirements for Early
Retirement Age had been satisfied.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>1.30 Earned Income</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Net earnings from self-employment in the trade or business with respect to which the Plan is
established, determined without regard to items not included in gross income and the deductions
allocable to such items, provided that personal services of the individual are a material
income-producing factor. Earned Income shall be reduced by contributions made by an Employer to a
Qualified Plan to the extent deductible under Code Section&nbsp;404. Net earnings shall be determined
taking into account the deduction for one-half of self-employment taxes allowed to the taxpayer
under Code Section&nbsp;164(f), to the extent deductible for taxable years beginning after December&nbsp;31,
1989.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>1.31 Effective Date</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The date on which the Employer&#146;s Plan or amendment to such Plan becomes effective. For amendments
reflecting statutory and regulatory changes contained in The Uruguay Round Agreements Act of the
General Agreement on Tariffs and Trade (GATT), The Uniformed Services Employment and Reemployment
Rights Act of 1994 (USERRA), The Small Business Job Protection Act of 1996 (SBJPA), The Taxpayer
Relief Act of 1997 (TRA&#146;97), The Internal Revenue Service Restructuring and Reform Act of 1998
(IRSRRA), and the Community Renewal Tax Relief Act of 2000 (CRA), the Effective Date(s) of the
applicable provisions of this legislation will be the earlier of the date upon which such amendment
is first administratively applied or the first day of the Plan Year following the date of adoption
of such amendment or adoption of the Basic Plan Document #01 and accompanying Adoption Agreement.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>1.32 Election Period</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The period which begins on the first day of the Plan Year in which the Participant attains age
thirty-five (35)&nbsp;and ends on the date of the Participant&#146;s death. If a Participant separates from
Service prior to the first day of the Plan Year in which age thirty-five (35)&nbsp;is attained, the
Election Period shall begin on the date of separation, with respect to the account balance as of
the date of separation.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>1.33 Elapsed Time</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A method of determining an Employee&#146;s entitlement under the Plan with respect to eligibility to
participate, and/or vesting, which is not based on the Employee&#146;s completion of a specified number
of Hours of Service during a consecutive twelve (12)&nbsp;month period, but rather with reference to the
total period of time which elapses during which the Employee is employed by the Employer
maintaining the Plan.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If the Employer is a member of an affiliated service group &#091;under Code Section&nbsp;414(m)&#093;, a
controlled group of corporations &#091;under Code Section&nbsp;414(b)&#093;, a group of trades or businesses under
common control &#091;under Code Section&nbsp;414(c)&#093; or any other entity required to be aggregated with the
Employer pursuant to Code Section&nbsp;414(o), Service will be credited for any employment for any
period of time for any other member of such group. Service will also be credited for any
individual required under Code Section 414(n) or Code Section 414(o) to be considered an Employee
of any Employer aggregated under Code Section&nbsp;414(b), (c)&nbsp;or (m).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>1.34 Elective Deferrals</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Employer contributions in lieu of cash Compensation made to the Plan on behalf of the Participant
pursuant to a Salary Deferral Agreement or other deferral mechanism. With respect to any taxable
year, a Participant&#146;s Elective
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Deferral is the sum of all Employer contributions made on behalf of such Participant pursuant to an
election to defer under any qualified cash or deferred arrangement as described in Code Section
401(k), any Simplified Employee Pension Plan with a cash or deferred arrangement as described in
Code Section&nbsp;408(k)(6), any SIMPLE IRA Plan described in Code Section&nbsp;408(p), any eligible deferred
compensation plan under Code Section&nbsp;457, any plan as described under Code Section&nbsp;501(c)(18), and
any Employer contributions made on behalf of a Participant for the purchase of an annuity contract
under Code Section 403(b) pursuant to a Salary Deferral Agreement. Elective Deferrals shall not
include any deferrals properly distributed as excess Annual Additions.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>1.35 Eligible Employee</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">For purposes of the SIMPLE 401(k) Plan provisions, any Employee who is entitled to make Elective
Deferrals under the terms of the SIMPLE 401(k) Plan.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>1.36 Eligible Employer</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">An Eligible Employer means with respect to any Plan Year, an Employer who had no more than one
hundred (100)&nbsp;Employees who received at least $5,000 of Compensation from the Employer for the
preceding year. In applying the preceding sentence, all Employees of controlled groups of
corporations under Code Section&nbsp;414(b), all Employees of trades or businesses (whether incorporated
or not) under common control under Code Section&nbsp;414(c), all Employees of affiliated service groups
under Code Section&nbsp;414(m), and Leased Employees required to be treated as the Employer&#146;s Employees
under Code Section&nbsp;414(n), are taken into account.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">An Eligible Employer that elects to have the SIMPLE 401(k) Plan provisions apply to the Plan that
fails to be an Eligible Employer for any subsequent year, is treated as an Eligible Employer for
the two (2)&nbsp;years following the last year the employer was an Eligible Employer. If the failure is
due to any acquisition, disposition, or similar transaction involving an Eligible Employer, the
preceding sentence applies only if the provisions of Code Section&nbsp;410(b)(6)(C)(I) are satisfied.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>1.37 Eligible Participant</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Any Employee who is eligible to make a Voluntary or Required After-tax Contribution or an Elective
Deferral (if the Employer takes such contributions into account in the calculation of the Actual
Contribution Percentage), or to receive a Matching Contribution (including forfeitures) or a
Qualified Matching Contribution. If a Required After-tax Contribution is required as a condition
of participation in the Plan, any Employee who would be a Participant in the Plan if such Employee
made such a contribution shall be treated as an Eligible Participant even though no Employee
contributions are made.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>1.38 Eligible Retirement Plan</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">An individual retirement account (IRA)&nbsp;as described in Code Section&nbsp;408(a), an individual
retirement annuity (IRA)&nbsp;as described in Code Section&nbsp;408(b), an annuity plan as described in Code
Section&nbsp;403(a), or a qualified trust as described in Code Section&nbsp;401(a), which accepts Eligible
Rollover Distributions. However, in the case of an Eligible Rollover Distribution paid to a
surviving Spouse, an Eligible Retirement Plan is an individual retirement account or individual
retirement annuity.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>1.39 Eligible Rollover Distribution</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">An Eligible Rollover Distribution is any distribution of all or any portion of the balance to the
credit of the Participant except that an Eligible Rollover Distribution does not include:
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>any distribution that is one of a series of substantially equal periodic
payments made not less frequently than annually for the life (or life expectancy) of
the Participant or the joint lives (or joint life expectancies) of the Participant and
the Participant&#146;s Beneficiary, or for a specified period of ten (10)&nbsp;years or more,</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>any distribution to the extent such distribution is required under Code Section
401(a)(9),</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>any Hardship withdrawals under Code Section&nbsp;401(k)(2)(B)(i)(IV) received after
December&nbsp;31, 1998, (or if elected by the Employer in accordance with IRS Notice 99-5,
received after December&nbsp;31, 1999).</TD>
</TR>

</TABLE>
</DIV>


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</DIV>



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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the portion of any distribution that would not be includible in gross income if
paid to the Participant (determined without regard to the exclusion for net unrealized
appreciation with respect to Employer securities),</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(e)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>excess amounts which are returned to a Participant in accordance with
paragraphs 7.11, 7.12, 7.13, and 10.2,</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="margin-left: 7%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">any other distribution(s) that is reasonably expected to total less than $200 during
a year,</DIV>


<DIV align="left" style="margin-left: 7%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">corrective distributions of Excess Elective Deferrals under Code Section&nbsp;402(g), and
the income allocable thereto,</DIV>


<DIV align="left" style="margin-left: 7%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">Excess Contributions and Excess Aggregate Contributions under Code Section 401(k)
and Code Section&nbsp;401(m), and the income allocable thereto,</DIV>


<DIV align="left" style="margin-left: 7%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">PS 58 costs, and</DIV>


<DIV align="left" style="margin-left: 7%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">dividends paid on securities under Code Section&nbsp;404(k).</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.40 Employee</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A person employed by an Employer maintaining the Plan (including Self-Employed Individuals and
partners). The term Employee shall include Employees of a member of an affiliated service group
&#091;as defined in Code Section&nbsp;414(m)&#093;, all Employees of a controlled group of corporations &#091;as
defined in Code Section&nbsp;414(b)&#093;, all Employees of any incorporated or unincorporated trade or
business which is under common control &#091;as defined in Code Section&nbsp;414(c)&#093;, Leased Employees &#091;as
defined in Code Section&nbsp;414(n)&#093;, and any Employee required to be aggregated by Code Section&nbsp;414(o).
All such Employees shall be treated as employed by a single Employer.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Leased Employees shall not be Employees for purposes of participation in any Plan established under
a Nonstandardized Adoption Agreement, unless otherwise elected by the Employer in the Adoption
Agreement. Leased Employees &#091;as defined in Code Sections 414(n) or 414(o)&#093; shall be considered
Employees in a Plan established under a standardized Adoption Agreement except as otherwise
provided in this paragraph. Exclusion under a standardized Adoption Agreement is available only if
Leased Employees do not constitute more than 20% of the recipient Employer&#146;s non-highly compensated
work force, and the Employer complies with the requirements as outlined in paragraph 2.7, and so
elects in the Adoption Agreement.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">An individual shall only be treated as an Employee if he or she is reported on the payroll records
of the Employer or an employer who is a member of the same controlled group or affiliated service
group as a common law employee. The term does not include any other common law employee or any
Leased Employee. It is expressly intended that individuals not treated as common law employees by
the Employer or a member of the same controlled group or affiliated service group on their payroll
records, as identified by a specific job code or work status code, are to be excluded from plan
participation even if a court or administrative agency subsequently determines that such
individuals are common law employees and not independent contractors.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.41 Employer</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Self-Employed Individual, partnership, corporation or other organization which adopts this Plan
including any entity that succeeds the Employer and adopts this Plan. For purposes of Article&nbsp;X,
Limitations on Allocations, Employer shall mean the Employer that adopts this Plan, and all members
of a controlled group of corporations &#091;as defined in Code Section 414(b) as modified by Code
Section&nbsp;415(h)&#093;, all commonly controlled trades or businesses &#091;as defined in Code Section 414(c) as
modified by Code Section&nbsp;415(h)&#093; or affiliated service groups &#091;as defined in Code Section&nbsp;414(m)&#093;
of which the adopting Employer is a part, and any other entity required to be aggregated with the
Employer pursuant to Regulations under Code Section&nbsp;414(o).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In addition to such required treatment, the Plan Sponsor may, in its discretion, designate as an
Employer any business entity which is not such a &#147;common control,&#148; &#147;affiliated service group&#148; or
&#147;predecessor&#148; business entity
</DIV>
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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">which is otherwise affiliated with the Employer, subject to such nondiscriminatory limitations as
the Employer may impose.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.42 Entry&nbsp;Date</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The date as of which an Employee who has satisfied the Plan&#146;s eligibility requirements enters or
reenters the Plan, as defined in the Adoption Agreement.

</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.43 ERISA</I></B></DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Employee Retirement Income Security Act of 1974, as amended and any successor statute.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.44 Excess&nbsp;Aggregate&nbsp;Contributions</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The excess, with respect to any Plan Year, of:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the aggregate Contribution Percentage Amounts taken into account in computing
the numerator of the Contribution Percentage actually made on behalf of Highly
Compensated Employees for such Plan Year, over</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the maximum Contribution Percentage Amounts permitted by the ACP test
(determined hypothetically by reducing contributions made on behalf of Highly
Compensated Employees in order of their Contribution Percentages beginning with the
highest of such percentages).</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Such determination shall be made after first determining Excess Elective
Deferrals pursuant to paragraph 1.47 and then determining Excess Contributions pursuant
to paragraph 1.46.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.45 Excess Annual Additions</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The excess of the Participant&#146;s Annual Additions for the Limitation Year over the Maximum
Permissible Amount.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.46 Excess&nbsp;Contribution</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">With respect to any Plan Year, the excess of:
</DIV>


<DIV align="left" style="margin-left: 7%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">the aggregate amount of Employer contributions actually taken into account in
computing the ADP of Highly Compensated Employees for such Plan Year, over</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the maximum amount of such contributions permitted by the ADP Test (determined
by hypothetically reducing contributions made on behalf of Highly Compensated Employees
in order of the ADPs, beginning with the highest of such percentages).</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.47 Excess&nbsp;Elective&nbsp;Deferrals</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Those Elective Deferrals that are includible in a Participant&#146;s gross income under Code Section
402(g) to the extent such Participant&#146;s Elective Deferrals for a taxable year exceed the dollar
limitation under Code Section&nbsp;402(g). Excess Elective Deferrals shall be treated as Annual
Additions under the Plan, unless such amounts are distributed no later than the first April&nbsp;15
following the close of the Participant&#146;s taxable year.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.48 Expected Year Of Service</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">An eligibility computation period during which an Employee in an eligible class is expected to
complete a Year of Service. If an Employee who is not expected to complete a Year of Service
actually completes a Year of Service during an applicable computation period, he shall be deemed to
have become an Employee in the eligible class as of the first day of the eligibility computation
period in which he first completes a Year of Service.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.49 First&nbsp;Distribution&nbsp;Calendar&nbsp;Year</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">For distributions beginning before the Participant&#146;s death, the First Distribution Calendar Year is
the calendar year immediately preceding the calendar year which contains the Participant&#146;s Required
Beginning Date. For distributions beginning after the Participant&#146;s death, the First Distribution
Calendar Year is the calendar year in which distributions are required to begin pursuant to
paragraph 7.10.
</DIV>


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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.50 Hardship</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">An immediate and heavy financial need of the Employee where such Employee lacks other available
financial resources to satisfy such financial need.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.51 Highest Average Compensation</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">For Limitation Years beginning before January&nbsp;1, 2000, the average Compensation for the three (3)
consecutive Years of Service with the Employer that produces the highest average. A Year of
Service with the Employer is the twelve (12)&nbsp;consecutive month period defined in the Adoption
Agreement, or, if not indicated in the Adoption Agreement, as defined in paragraph 1.117.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.52 Highly&nbsp;Compensated&nbsp;Employee</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Effective for years after December&nbsp;31, 1996, the term Highly Compensated Employee means any
Employee who: (1)&nbsp;is a 5% owner at any time during the year or preceding year, or (2)&nbsp;for the
preceding year had Compensation from the Employer in excess of $80,000 and if the Employer so
elects in the Adoption Agreement, is in the Top-Paid Group for the preceding year. The $80,000
amount is adjusted at the same time and in the same manner as under Code Section&nbsp;415(d), except
that the base period is the calendar quarter ending September&nbsp;30, 1996.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">For the determination of who is a Highly Compensated Employee, the applicable year of the Plan for
which a determination is being made is called a determination year and the preceding twelve (12)
month period is called a look-back year. Employees who do not meet the Highly Compensated Employee
definition are considered Non-Highly Compensated Employees.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A Highly Compensated former Employee is based on the rules applicable to determining Highly
Compensated Employee status in effect for that determination year, in accordance with Section
1.414(q)-1T, A-4 of the temporary Income Tax Regulations and IRS Notice 97-45.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In determining whether an Employee is a Highly Compensated Employee for years beginning in 1997,
the amendments to Code Section 414(q) stated above are treated as having been in effect for years
beginning in 1996. In order to be effective, a Top-Paid Group election or calendar year data
election must apply consistently to all plans of the Employer that begin with or within the same
calendar year.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>1.53 Hour&nbsp;Of&nbsp;Service</I></B>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Unless otherwise specified in the Adoption Agreement, each hour for which an
Employee is paid, or entitled to payment, for the performance of duties for the
Employer. These hours shall be credited to the Employee for the computation period in
which the duties are performed, and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>each hour for which an Employee is paid, or entitled to payment, by the
Employer on account of a period of time during which no duties are performed
(irrespective of whether the employment relationship has terminated) due to vacation,
holiday, illness, incapacity (including Disability), layoff, jury duty, military duty
or leave of absence. No more than five hundred and one (501)&nbsp;Hours of Service shall be
credited under this paragraph for any single continuous period (whether or not such
period need occur in a single computation period). Hours under this paragraph shall be
calculated and credited pursuant to Section&nbsp;2530.200b-2 of the Department of Labor
Regulations which are incorporated herein by this reference, and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>each hour for which back pay, irrespective of mitigation of damages, is either
awarded or agreed to by the Employer. The same Hours of Service shall not be credited
both under paragraph (a)&nbsp;or paragraph (b), as the case may be, and under this paragraph
(c). These hours shall be credited to the Employee for the computation period or
periods to which the award or agreement pertains rather than the computation period in
which the award, agreement or payment is made.</TD>
</TR>

</TABLE>
</DIV>
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<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Hours of Service shall be credited for employment with the Employer and with
other members of an affiliated service group &#091;as defined in Code Section&nbsp;414(m)&#093;, a
controlled group of corporations &#091;as defined in Code Section&nbsp;414(b)&#093;, or a group of
trades or businesses under common control &#091;as defined in Code Section&nbsp;414(c)&#093; of which
the adopting Employer is a member, and any other entity required to be aggregated with
the Employer pursuant to Code Section 414(o) and the Regulations thereunder. Hours of
Service shall also be credited for any individual considered an Employee for purposes
of this Plan under Code Section 414(n) or Code Section 414(o) and the Regulations
thereunder.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(e)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Solely for purposes of determining whether a Break in Service, as defined in
paragraph 1.14, for participation and vesting purposes has occurred in a computation
period, an individual who is absent from work for maternity or paternity reasons shall
receive credit for the Hours of Service which would otherwise have been credited to
such individual but for such absence, or in any case in which such hours cannot be
determined, eight (8)&nbsp;Hours of Service per day of such absence. For purposes of this
paragraph, an absence from work for maternity or paternity reasons means an absence by
reason of the pregnancy of the individual, by reason of a birth of a child of the
individual, by reason of the placement of a child with the individual in connection
with the adoption of such child by such individual, or for purposes of caring for such
child for a period beginning immediately following such birth or placement. The Hours
of Service credited under this paragraph shall be credited in the computation period in
which the absence begins if the crediting is necessary to prevent a Break in Service in
that period, or in all other cases, in the following computation period. No more than
five hundred and one (501)&nbsp;hours will be credited under this paragraph.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="margin-left: 7%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">Hours of Service shall be determined under the hours counting method as elected by
the Employer in the Adoption Agreement. If no election is made, actual hours under
the hours counting method will be used.</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.54 Integration Level</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The amount of Compensation specified in the Adoption Agreement at or below which the rate of
contributions or benefits (expressed in each case as a percentage of such Compensation) provided
under the Plan is less than the rate of contributions or benefits (expressed in each case as a
percentage of such Compensation) provided under the Plan with respect to Compensation above such
level. The Adoption Agreement must specify an Integration Level in effect for the Plan Year for
each Participant. No Integration Level in effect for a particular year may exceed the contribution
and benefit base (&#147;Taxable Wage Base&#148;) under Section&nbsp;230 &#091;Code Section&nbsp;3121(a)(1)&#093; of the Social
Security Act in effect on the first day of the Plan Year.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.55 Key&nbsp;Employee</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Any Employee or former Employee (and the Beneficiaries of such Employee) who at any time during the
determination period was:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>an officer of the Employer if such individual&#146;s annual Compensation exceeds 50%
of the dollar limitation under Code Section&nbsp;415(b)(1)(A) (the defined benefit maximum
annual benefit),</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>an owner or an individual considered an owner under Code Section&nbsp;318 of one of
the ten (10)&nbsp;largest interests in the Employer if such individual&#146;s Compensation
exceeds 100% of the dollar limitation under Code Section&nbsp;415(c)(1)(A) and such
ownership exceeds <FONT style="font-size: 70%"><SUP>1</SUP></FONT>/<FONT style="font-size: 60%">2</FONT>%,</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>a more than 5% owner of the Employer, or</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>a 1% owner of the Employer who has an annual Compensation of more than
$150,000.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The determination period is the Plan Year containing the Top-Heavy Determination Date and the four
(4)&nbsp;preceding Plan Years. The determination of Key Employee status will be made in accordance with
Code Section&nbsp;416(i)(1) and the Regulations thereunder.
</DIV>


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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.56 Leased Employee</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Effective for Plan Years beginning after December&nbsp;31, 1996, any person (other than an Employee of
the recipient) who, pursuant to an agreement between the recipient and any other person (&#147;leasing
organization&#148;), has performed services for the recipient &#091;or for the recipient and related persons
determined in accordance with Code Section&nbsp;414(n)(6)&#093; on a substantially full-time basis for a
period of at least one year and such services are performed under the primary direction or control
of the recipient Employer. If a Leased Employee is treated as an Employee by reason of this
paragraph 1.56, &#147;Compensation&#148; includes Compensation from the leasing organization which is
attributable to services performed for the Employer.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.57 Limitation&nbsp;Year</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The calendar year or such other twelve (12)&nbsp;consecutive month period designated by the Employer in
the Adoption Agreement for purposes of determining the maximum Annual Additions to a Participant&#146;s
account. All Qualified Plans maintained by the Employer must use the same Limitation Year. If the
Limitation Year is amended to a different twelve (12)&nbsp;consecutive month period, the new Limitation
Year must begin on a date within the Limitation Year in which the amendment is made. If no
designation is made on the Adoption Agreement, the Limitation Year will automatically default to
the Plan Year.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.58 Master Or Prototype Plan</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A plan, the form of which is the subject of a favorable opinion letter from the Internal Revenue
Service.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.59 Matching&nbsp;Contribution</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">An Employer contribution made to this or any other Defined Contribution Plan on behalf of a
Participant on account of a Voluntary or Required After-tax Contribution made by such Participant,
or on account of a Participant&#146;s Elective Deferral made by such Participant under a Plan maintained
by the Employer.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.60 Maximum Permissible Amount</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The maximum Annual Additions that may be contributed or allocated to a Participant&#146;s account under
the Plan for any Limitation Year shall not exceed the lesser of:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Defined Contribution Dollar Limitation, or</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="margin-left: 7%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">25% of the Participant&#146;s Compensation for the Limitation Year.</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Compensation limitation referred to in (b)&nbsp;shall not apply to any contribution for medical
benefits &#091;within the meaning of Code Section 401(h) or Code Section&nbsp;419A(f)(2)&#093; which is otherwise
treated as an Annual Addition under Code Sections&nbsp;415(l)(1) or 419(d)(2). If a short Limitation
Year is created because of an amendment changing the Limitation Year to a different twelve (12)
consecutive month period, the Maximum Permissible Amount will not exceed the Defined Contribution
Dollar Limitation multiplied by a fraction, the numerator of which is the number of months in the
short Limitation Year and the denominator of which is twelve (12).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.61 Net&nbsp;Profit</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The current and accumulated operating earnings of the Employer after Federal and state income
taxes, excluding nonrecurring or unusual items of income, and before contributions to this and any
other Qualified Plan of the Employer, unless the Employer has elected a different definition in the
Adoption Agreement.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.62 Normal&nbsp;Retirement&nbsp;Age</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The age set by the Employer in the Adoption Agreement, not to exceed age sixty-five (65), at which
a Participant becomes fully vested and is eligible to retire and receive his or her benefits under
the Plan.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.63 Normal Retirement Date</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The date on which the Participant attains the Normal Retirement Age as elected in the Adoption
Agreement. If no election is made on the Adoption Agreement, it shall mean the date on which a
Participant attains his or her Normal Retirement Age.
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->- 16 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.64 Owner-Employee</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A sole proprietor or a partner owning more than 10% of either the capital or profits interest of
the partnership.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.65 Paired&nbsp;Plans</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Two (2)&nbsp;or more plans which are either a combination of two (2)&nbsp;or more standardized Defined
Contribution Plans or a combination of one (1)&nbsp;or more standardized Defined Contribution Plan(s)
and one (1)&nbsp;Defined Benefit Plan offered by the same sponsor, which have been designed so that any
single Plan, or combination of Plans adopted by an Employer, where each Plan by itself or the Plans
together will meet the requirements of the antidiscrimination rules, the contribution and benefit
limitations, and the Top-Heavy provisions of Code Sections&nbsp;401(a)(4), 415 and 416.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.66 Participant</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Any current Employee who met the applicable eligibility requirements and reached his or her Entry
Date and, where the context so requires, pursuant to the terms of the Plan, any living former
Employee on whose behalf an Account is maintained or former Employee who has met the eligibility
requirements.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.67 Participant&#146;s&nbsp;Benefit</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">With respect to required distributions pursuant to paragraph 7.4, the account balance as of the
last Valuation Date in the calendar year immediately preceding the Distribution Calendar Year
increased by the amount of any contributions or forfeitures allocated to the account balance as of
the dates in the calendar year after the Valuation Date and decreased by distributions made in the
calendar year after the Valuation Date. A special exception exists for the second Distribution
Calendar Year. For purposes of this paragraph, if any portion of the minimum distribution for the
First Distribution Calendar Year is made in the second Distribution Calendar Year on or before the
Required Beginning Date, the amount of the minimum distribution made in the second Distribution
Calendar Year shall be treated as if it had been made in the immediately preceding Distribution
Calendar Year.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.68 Period Of Severance</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">For Plans using Elapsed Time for purposes of crediting Service:
</DIV>


<DIV align="left" style="margin-left: 7%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">a Break in Service shall mean a Period of Severance of at least twelve (12)&nbsp;months;</DIV>


<DIV align="left" style="margin-left: 7%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">a Period of Severance is a continuous period of time during which the Employee is
not employed by the Employer;</DIV>


<DIV align="left" style="margin-left: 7%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">a Period of Severance begins on the date the Employee retires, quits, or is
discharged, or if earlier, the twelve (12)&nbsp;month anniversary of the date on which
the Employee was otherwise first absent from Service.</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.69 Permissive&nbsp;Aggregation&nbsp;Group</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Required Aggregation Group of plans plus any other plan or plans of the Employer which, when
considered as a group with the Required Aggregation Group, would continue to satisfy the
requirements of Code Sections&nbsp;401(a)(4) and 410.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.70 Plan</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Defined Contribution Plan of the Employer in the form of this Prototype Defined Contribution
Plan and the applicable Adoption Agreement executed by the Employer as may be amended from time to
time (which includes any addendum thereto). The Plan shall have the name specified in the Adoption
Agreement.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.71 Plan&nbsp;Administrator</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">1.71 For Employers who are members of the Savings Banks Employees Retirement Association (SBERA),
Tom Forese shall be the Plan Administrator. All other Employers shall select their own Plan
Administrator. If no Plan Administrator is selected, the Employer shall be the Plan Administrator.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.72 Plan Sponsor</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Employer who adopts this Prototype Defined Contribution Plan and accompanying Adoption
Agreement.
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->- 17 -<!-- /Folio -->
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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.73 Plan&nbsp;Year</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">For Employers who are members of the Savings Bank Employees Retirement Associations (SBERA), the
twelve (12)&nbsp;consecutive month period beginning on November 1 of each year. Effective January&nbsp;1,
2000, for employers who are members of SBERA, the twelve (12)&nbsp;consecutive month period beginning on
January 1 of each year shall become the Plan Year. For all other Employers, the twelve (12)
consecutive month period designated by the Employer in the Adoption Agreement.
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.74 Present&nbsp;Value</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The actuarial equivalent of a Participant&#146;s accrued benefit under a Defined Benefit Plan maintained
by the Employer expressed in the form of a lump sum. Actuarial equivalence shall be based on
reasonable interest and mortality assumptions determined in accordance with the Top-Heavy
provisions of the respective plan. Present Value is used for the purposes of the Top-Heavy test
and the determination with respect thereto.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.75 Prior Plan Year</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Plan Year immediately preceding the current Plan Year.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.76 Prior Safe Harbor Plan</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A Target Benefit Plan that:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>was adopted and in effect on September&nbsp;19, 1991,</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>which on that date contained a Stated Benefit Formula applicable to Target
Benefit Plans that took into account Service prior to that date, and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>satisfied the applicable nondiscrimination requirements for Target Benefit
Plans for those prior years. For purposes of determining whether a plan satisfies the
applicable nondiscrimination requirements for Target Benefit Plans for Plan Years
beginning before January&nbsp;1, 1994, no amendments after September&nbsp;19, 1991, other than
amendments necessary to satisfy Code Section&nbsp;401(l), will be taken into account.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.77 Projected&nbsp;Annual&nbsp;Benefit</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">For Limitation Years beginning before January&nbsp;1, 2000, the annual retirement benefit (adjusted to
an actuarial equivalent straight life annuity if such benefit is expressed in a form other than a
straight life annuity or Qualified Joint and Survivor Annuity) to which the Participant would be
entitled under the terms of a Defined Benefit Plan or Plans, assuming:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Participant will continue employment until Normal Retirement Age under the
Plan (or current age, if later), and</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="margin-left: 7%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">the Participant&#146;s Compensation for the current Limitation Year and all other
relevant factors used to determine benefits under the Plan will remain constant for
all future Limitation Years.</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.78 Projected Participation</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">For purposes of determining a Participant&#146;s stated benefit, a Participant&#146;s years of Projected
Participation under the Plan is the sum of (a)&nbsp;and (b), where
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>is the number of years during which the Participant benefited under this Plan
beginning with the latest of:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the first Plan Year in which the Participant benefited under the Plan,</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the first Plan Year taken into account in the Stated Benefit Formula, and</TD>
</TR>

</TABLE>
</DIV>
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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(3)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>any Plan Year immediately following a Plan Year in which the
Plan did not satisfy the safe harbor for Target Benefit Plans in Regulations
Section&nbsp;1.401(a)(4)-8(b)(3), and ending with the last day of the current Plan
Year, and</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>is the number of years if any, subsequent to the current Plan Year through the
end of the Plan Year in which the Participant attains Normal Retirement Age.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">For purposes of this definition of years of Projected Participation, if this Plan is a Prior Safe
Harbor Plan, the Plan is deemed to satisfy the safe harbor for Target Benefit Plans in Regulations
Section&nbsp;1.401(a)(4)-8(b)(3) and a Participant is treated as benefiting under the Plan in any Plan
Year beginning prior to January&nbsp;1, 1994.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.79 Qualified&nbsp;Domestic&nbsp;Relations&nbsp;Order (QDRO Order)</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A Qualified Domestic Relations Order (QDRO)&nbsp;is a signed domestic relations order issued by a state
court or agency which creates, recognizes or assigns to an alternate payee(s) the right to receive
all or part of a Participant&#146;s Plan benefit and which meets the requirements of Code Section
414(p). An alternate payee is a Spouse, former Spouse, child, or other dependent who is treated as
a Beneficiary under the Plan as a result of the QDRO. Unless elected otherwise by the Employer in
the Adoption Agreement, the earliest date for payment of a QDRO to an alternate payee, is the date
upon which the order is deemed qualified.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.80 Qualified&nbsp;Early&nbsp;Retirement&nbsp;Age</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">For purposes of paragraph 8.9, Qualified Early Retirement Age is the latest of:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the earliest date under the Plan on which the Participant may elect to receive
retirement benefits, or</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the first day of the 120th month beginning before the Participant reaches
Normal Retirement Age, or</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the date the Participant begins participation.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.81 Qualified&nbsp;Joint&nbsp;And&nbsp;Survivor&nbsp;Annuity (QJSA)</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">An immediate annuity for the life of the Participant with a survivor annuity for the life of the
Participant&#146;s Spouse which is at least 50% of but not more than 100% of the annuity payable during
the joint lives of the Participant and the Participant&#146;s Spouse. The exact amount of the survivor
annuity is to be specified by the Employer in the Adoption Agreement. If not designated by the
Employer, the survivor annuity will be 50% of the amount paid to the Participant during his or her
lifetime. The Qualified Joint and Survivor Annuity will be the amount of benefit which can be
provided by the Participant&#146;s Vested Account Balance.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.82 Qualified&nbsp;Matching&nbsp;Contributions (QMACs)</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Matching contributions which when made are subject to the distribution and nonforfeitability
requirements under Code Section&nbsp;401(k).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.83 Qualified&nbsp;Non-Elective&nbsp;Contributions (QNECs)</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Contributions (other than Matching Contributions or Qualified Matching Contributions) made by the
Employer and allocated to Participants&#146; accounts that the Participants may not elect to receive in
cash until distributed from the Plan, that are nonforfeitable when made, and that are distributable
only in accordance with the distribution provisions that are applicable to Elective Deferrals and
Qualified Matching Contributions.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.84 Qualified Plan</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Any pension, profit-sharing, stock bonus, or other plan which meets the requirements of Code
Section&nbsp;401 and includes a trust exempt from tax under Code Section 501(a) or any annuity plan
described in Code Section&nbsp;403(a).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.85 Qualified Pre-Retirement Survivor Annuity</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">An annuity for the life of the Surviving Spouse of a Participant the actuarial equivalent of which
is not less than 50% of the vested Participant&#146;s Account Balance as of the date of the
Participants&#146; death, as elected by Employer in the
</DIV>
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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Adoption Agreement. If no election is made on the Adoption Agreement the Qualified Pre-Retirement
Survivor Annuity shall be 50% of the Participant&#146;s Vested Account Balance as of the date of the
death of the Participant, unless the Employer in a prior version of the Adoption Agreement or Plan,
had elected that the Qualified Pre-Retirement Survivor Annuity be 100% of the Account Balance.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.86 Qualified&nbsp;Voluntary&nbsp;Contribution</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A tax-deductible Voluntary Employee Contribution which was permitted to be made for the tax years
1982 through 1986. This type of contribution is no longer permitted to be made by a Participant.
This Plan shall accept such type of contribution if made in a prior plan and an appropriate
recordkeeping account will be established on behalf of the Participant.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.87 Required&nbsp;Aggregation&nbsp;Group</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A group of plans including:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>each Qualified Plan of the Employer in which at least one (1)&nbsp;Key Employee
participates or participated at any time during the determination period (regardless of
whether the plan has terminated), and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>any other Qualified Plan of the Employer which enables a plan described in (a)
to meet the requirements of Code Sections&nbsp;401(a)(4) or 410.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.88 Required&nbsp;Beginning&nbsp;Date</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The date on which a Participant is required to take his or her first minimum distribution under the
Plan as elected by the Employer in the Adoption Agreement. The rules regarding the determination
of the Required Beginning Date are set forth at paragraph 7.5 herein.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.89 Required After-tax Contributions</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Employee after-tax contributions required as a condition of participation in the Plan.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.90 Rollover&nbsp;Contribution</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A contribution made by a Participant of an amount distributed to such Participant from another
Qualified Plan in accordance with Code Section&nbsp;402(c).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.91 Salary Deferral Agreement</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">An agreement between the Employer and an Employee where the Employee authorizes the Employer to
withhold a specified percentage or dollar amount of his or her Compensation (otherwise payable in
cash) for deposit to the Plan on behalf of such Employee.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.92 Savings Incentive Match Plan For Employees (SIMPLE)</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A plan adopted by an Eligible Employer under Code Section&nbsp;401(k)(11) under which Eligible Employees
are permitted to make Elective Deferrals to a Qualified Plan established under the SIMPLE 401(k)
Plan Adoption Agreement.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.93 Self-Employed&nbsp;Individual</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">An individual who has Earned Income for the taxable year from the trade or business for which the
Plan is established including an individual who would have had Earned Income but for the fact that
the trade or business had no Net Profit for the taxable year.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.94 Service</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The period of current or prior employment with the Employer including any imputed period of
employment which must be counted under USERRA. If the Employer maintains a plan of a predecessor
employer, service for such predecessor shall be treated as Service for the Employer for the
purpose(s) specified in the Adoption Agreement. Service is determined under an hours counting
method or Elapsed Time method as selected by the Employer in the Adoption Agreement.
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->- 20 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If the Employer has elected to use the Elapsed Time method to determine eligibility and/or vesting
Service, the aggregate of the following (applied without duplication and except for periods of
Service that may be disregarded under paragraph 9.6):
</DIV>


<DIV align="left" style="margin-left: 7%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">Each period from an Employee&#146;s date of hire (or reemployment date) to his next
Severance Date; and</DIV>


<DIV align="left" style="margin-left: 7%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">If an Employee performs an Hour of Service within twelve (12)&nbsp;months of a Severance
Date, the period from such Severance Date to such Hour of Service. Service shall be
credited for all periods whether the Employee is employed by an Employer or an
Affiliate.</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Service shall be measured in whole years and fractions of a year in months. For this purpose, (a)
periods of less than a full year shall be aggregated on the basis that twelve (12)&nbsp;months or three
hundred and sixty five (365)&nbsp;days equals a year, and (b)&nbsp;in aggregating days into months, thirty
(30)&nbsp;days shall be rounded up to the nearest whole month. For purposes of determining Service,
&#147;Date of Hire&#148; means the date on which an Employee first completes an Hour of Service and
&#147;Reemployment Date&#148; means the date on which an Employee first completes an Hour of Service after a
Severance Date.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If the Employer is a member of an affiliated service group &#091;under Code Section&nbsp;414(m)&#093;, a
controlled group of corporations &#091;under Code Section&nbsp;414(b)&#093;, a group of trades or businesses under
common control &#091;under Code Section&nbsp;414(c)&#093; or any other entity required to be aggregated with the
Employer pursuant to Code Section&nbsp;414(o), Service will be credited for any employment for any
period of time for any other member of such group. Service will also be credited for any
individual required under Code Section 414(n) or Code Section 414(o) to be considered an Employee
of any Employer aggregated under Code Section&nbsp;414(b), (c), or (m).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.95 Severance Date</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The date which is the earlier of:
</DIV>


<DIV align="left" style="margin-left: 7%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">the date on which an Employee quits, retires, is discharged or dies; or</DIV>


<DIV align="left" style="margin-left: 7%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">the first anniversary of the first date of a period in which an Employee remains
continuously absent from Service with an Employer or affiliate (with or without pay)
for any reason other than quit, retirement, discharge or death.</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.96 Severance Period</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Each period from an Employee&#146;s Severance Date to his next Reemployment Date.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.97 Service Provider</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">An individual or business entity who is retained by the Plan Administrator on behalf of the Plan to
provide specified administrative services to the Plan.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.98 Shareholder&nbsp;Employee</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">An Employee or officer who owns &#091;or is considered as owning within the meaning of Code Section
318(a)(1)&#093;, on any day during the taxable year of an electing small business corporation
(S&nbsp;Corporation), more than 5% of such corporation&#146;s outstanding stock.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.99 Simplified&nbsp;Employee&nbsp;Pension&nbsp;Plan</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A plan under which the Employer makes contributions for eligible Employees pursuant to a written
formula. Contributions are made to an individual retirement account which meets the requirements
of Code Section&nbsp;408(k).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.100 Sponsor&nbsp;&nbsp;</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">SBERA, or any successors (s)&nbsp;or assign(s).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.101 Spouse</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The individual to whom a Participant is married, or was married in the case of a deceased
Participant who was married at the time of his or her death. A former Spouse will be treated in
the same manner as a Spouse to the extent provided under a Qualified Domestic Relations Order as
described in Code Section&nbsp;414(p).
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->- 21 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.102
Stated Benefit Formula</I></B></div>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The formula elected by the Employer in the Adoption Agreement expressed in the form of a straight
life annuity without a term certain, refund feature or survivor benefit.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.103 Super&nbsp;Top-Heavy&nbsp;Plan</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A Plan described at paragraph 1.106 under which the Top-Heavy Ratio exceeds 90%.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.104 Taxable&nbsp;Wage&nbsp;Base</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">For plans with an allocation formula which takes into account the Employer&#146;s contribution under the
Federal Insurance Contributions Act (FICA), the contribution and benefit base in effect under the
Social Security Act (Section&nbsp;203) at the beginning of the Plan Year.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.105 Top-Heavy&nbsp;Determination&nbsp;Date</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">For the first Plan Year of the Plan, the last day of the first Plan Year. For any Plan Year
subsequent to the first Plan Year, the last day of the preceding Plan Year.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.106 Top-Heavy&nbsp;Plan</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">For any Plan Year, the Employer&#146;s Plan is Top-Heavy if any of the following conditions exist:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Top-Heavy Ratio for the Employer&#146;s Plan exceeds 60% and this Plan is not
part of any Required Aggregation Group or Permissive Aggregation Group of plans.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Employer&#146;s Plan is a part of a Required Aggregation Group of plans but not
part of a Permissive Aggregation Group and the Top-Heavy Ratio for the group of plans
exceeds 60%.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Employer&#146;s Plan is a part of a Required Aggregation Group and part of a
Permissive Aggregation Group of plans and the Top-Heavy Ratio for the Permissive
Aggregation Group exceeds 60%.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>1.107 Top-Heavy&nbsp;Ratio&nbsp;&nbsp;</I></B>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If the Employer maintains one or more Defined Contribution Plans (including any
Simplified Employee Pension Plan) and the Employer has not maintained any Defined
Benefit Plan which during the five (5)&nbsp;year period ending on the Determination Date(s)
has or has had accrued benefits, the Top-Heavy Ratio for this Plan alone, or for the
Required or Permissive Aggregation Group as appropriate, is a fraction,</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the numerator of which is the sum of the account balances of
all Key Employees as of the Determination Date(s) &#091;including any part of any
account balance distributed in the five year period ending on the Determination
Date(s)&#093;, and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the denominator of which is the sum of all account balances
&#091;including any part of any account balance distributed in the five (5)&nbsp;year
period ending on the Determination Date(s)&#093;, both computed in accordance with
Code Section&nbsp;416 and the Regulations thereunder.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Both the numerator and denominator of the Top-Heavy Ratio are increased to reflect
any contribution not actually made as of the Determination Date but which is
required to be taken into account on that date under Code Section&nbsp;416 and the
Regulations thereunder.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If the Employer maintains one or more Defined Contribution Plans (including any
Simplified Employee Pension Plan) and the Employer maintains or has maintained one or
more Defined Benefit Plans which during the five (5)&nbsp;year period ending on the
Determination Date(s) has or has had any accrued benefits, the Top-Heavy Ratio for any
Required or Permissive Aggregation Group, as appropriate, is a fraction, the numerator
of which is the sum of account balances under the aggregated Defined Contribution Plan
or Plans for all Key Employees, determined in</TD>
</TR>

</TABLE>
</DIV>
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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>accordance with (a)&nbsp;above, and the Present Value of accrued benefits under the
aggregated Defined Benefit Plan or Plans for all Key Employees as of the
Determination Date(s), and the denominator of which is the sum of the account
balances under the aggregated Defined Contribution Plan or Plans for all
Participants, determined in accordance with (a)&nbsp;above, and the Present Value of
accrued benefits under the Defined Benefit Plan or Plans for all Participants as of
the Determination Date(s), all determined in accordance with Code Section&nbsp;416 and
the Regulations thereunder. The accrued benefits under a Defined Benefit Plan in
both the numerator and denominator of the Top-Heavy Ratio are increased for any
distribution of an accrued benefit made in the five (5)&nbsp;year period ending on the
Determination Date.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>For purposes of (a)&nbsp;and (b)&nbsp;above, the value of account balances and the
Present Value of accrued benefits will be determined as of the most recent Valuation
Date that falls within or ends with the twelve (12)&nbsp;month period ending on the
Determination Date, except as provided in Code Section&nbsp;416 and the Regulations
thereunder for the first and second Plan Years of a Defined Benefit Plan. The account
balances and accrued benefits of a Participant who is not a Key Employee but who was a
Key Employee in a prior year, or who has not been credited with at least one (1)&nbsp;Hour
of Service with any Employer maintaining the Plan at any time during the five (5)&nbsp;year
period ending on the Determination Date, will be disregarded. The calculation of the
Top-Heavy Ratio, and the extent to which distributions, rollovers, and transfers are
taken into account will be made in accordance with Code Section&nbsp;416 and the Regulations
thereunder. Qualified Voluntary Employee Contributions will not be taken into account
for purposes of computing the Top-Heavy Ratio. When aggregating plans, the value of
account balances and accrued benefits will be calculated with reference to the
Determination Dates that fall within the same calendar year. The accrued benefit of a
Participant other than a Key Employee shall be determined under the method, if any,
that uniformly applies for accrual purposes under all Defined Benefit Plans maintained
by the Employer, or if there is no such method, as if such benefit accrued not more
rapidly than the slowest accrual rate permitted under the fractional rule of Code
Section&nbsp;411(b)(1)(C).</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.108 Top-Paid&nbsp;Group</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The group consisting of the top 20% of Employees when ranked on the basis of Compensation paid
during such year. For purposes of determining the number of Employees in the group (but not who is
in it), Employees identified in (a)&nbsp;through (d)&nbsp;may be excluded and Employees identified in (e)
through (f)&nbsp;shall be excluded:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Employees who have not completed six (6)&nbsp;months of Service by the end of the
year;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Employees who normally work less than seventeen and one-half (17<FONT style="font-size: 70%"><SUP>1</SUP></FONT>/<FONT style="font-size: 60%">2</FONT>) hours per
week by the end of the year;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Employees who normally work not more than six (6)&nbsp;months during any year;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Employees who have not attained age twenty-one (21)&nbsp;by the end of the year;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(e)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Employees included in a collective bargaining unit, covered by an agreement
between Employee representatives and the Employer, where retirement benefits were the
subject of good faith bargaining, if they constitute at least 90% of the Employer&#146;s
workforce and the Plan covers only non-union Employees; and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(f)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Employees who are nonresident aliens and who receive no Earned Income which
constitutes income from sources within the United States.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.109 Transfer&nbsp;Contribution</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A non-taxable transfer of a Participant&#146;s benefit directly from a Qualified Plan to this Plan.
This type of transfer does not constitute constructive receipt of plan assets.
</DIV>


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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.110 Trust</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The trust established in conjunction with the Plan, together with any and all amendments thereto
which holds assets of the Plan held by or in the name of the Trustee or Custodian.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.111 Trustee</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">For employers who are members of SBERA, the Trustee shall be the Trustees of the Savings Banks
Employees Retirement Association. For all other Employers, the Trustee shall be the individual,
individuals or institution appointed by the Employer to serve as Trustee of the Plan. In the event
the Employer does not name an individual, individuals or institution to serve as Trustee of the
Plan, the Employer will be deemed to be the Trustee.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.112 Uniformed Services Employment And Reemployment Rights Act Of 1994 (USERRA)</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Uniformed Services Employment and Reemployment Rights Act of 1994, as amended. Notwithstanding
any provision of the Plan to the contrary, contributions, benefits, Plan loan repayment,
suspensions and service credit with respect to qualified military service will be provided in
accordance with Code Section&nbsp;414(u).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.113 Valuation&nbsp;Date</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The last day of the Plan Year and such other date(s) as specified in the Adoption Agreement on
which the fair market value of Plan assets is determined. The Trustee and/or Custodian must also
value the Trust on such other Valuation Dates as directed by the Plan Administrator.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.114 Vested&nbsp;Account&nbsp;Balance</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The aggregate value of the Participant&#146;s Vested Account Balances derived from Employer and Employee
contributions (including Rollovers), whether vested before or upon death, including the proceeds of
insurance contracts, if any, on the Participant&#146;s life. The provisions of Article&nbsp;VIII shall apply
to a Participant who is vested in amounts attributable to Employer contributions, Employee
contributions (or both) at the time of death or distribution.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.115 Voluntary&nbsp;After-tax Contribution</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Any contribution made to the Plan by or on behalf of a Participant that is included in the
Participant&#146;s gross income in the year in which made and that is maintained under a separate
account to which earnings and losses are allocated.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.116 Welfare&nbsp;Benefit&nbsp;Fund</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Any fund that is part of a plan of the Employer, or has the effect of a plan, through which the
Employer provides welfare benefits to Employees or their beneficiaries. For these purposes,
Welfare Benefit means any benefit other than those with respect to which Code Section 83(h)
(relating to transfers of property in connection with the performance of services), Code Section
404 (relating to deductions for contributions to an Employees&#146; trust or annuity and Compensation
under a deferred payment plan), Code Section&nbsp;404A (relating to certain foreign deferred
compensation plans) apply. A &#147;Fund&#148; for purposes of this paragraph, is any social club, voluntary
employee benefit association, supplemental unemployment benefit trust or qualified group legal
service organization described in Code Section&nbsp;501(c)(7), (9), (17)&nbsp;or (20); any trust,
corporation, or other organization not exempt from income tax, or to the extent provided in
regulations, any account held for an Employer by any person.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.117 Year&nbsp;Of&nbsp;Service</I></B>
</DIV>


<DIV align="left" style="margin-left: 7%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">If elected in the Adoption Agreement, the hours counting method will be used in
determining either an Employee&#146;s initial or continuing eligibility to participate in
the Plan, or the nonforfeitable interest in the Participant&#146;s account balance
derived from Employer contributions. A Year of Service is a twelve (12)&nbsp;consecutive
month period in which an Employee has completed one-thousand (1,000) Hours of
Service (or such lower number as is specified in the Adoption Agreement).</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The eligibility computation period starts with the day the
Employee first performs an Hour of Service and is a twelve (12)&nbsp;consecutive
month period during which the Employee has completed the number of Hours of
Service &#091;not to exceed one-thousand (1,000)&#093; as elected in the Adoption
Agreement.</TD>
</TR>

</TABLE>
</DIV>
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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The vesting computation period is a twelve (12)&nbsp;consecutive
month period as elected by the Employer in the Adoption Agreement during which
the Employee completed the number of Hours of Service &#091;not to exceed
one-thousand (1,000)&#093; as elected in the Adoption Agreement. If no election is
made, the Plan Year shall be used provided that in the event the Plan Year is
changed, the &#147;vesting computation period&#148; shall be the twelve (12)&nbsp;consecutive
month period determined in accordance with Department of Labor Regulation
Section&nbsp;2530.203-2(c), the provisions of which are incorporated herein by
reference.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="margin-left: 7%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">If elected in the Adoption Agreement, the Elapsed Time method will be used in
determining either an Employee&#146;s initial or continuing eligibility to participate in
the Plan, or the nonforfeitable interest in the Participant&#146;s account balance
derived from Employer contributions. An Employee will receive credit for the
aggregate of all time period(s) commencing with the Employee&#146;s first day of
employment or reemployment and ending on the date a Break in Service begins. The
first day of employment or reemployment is the first day the Employee performs an
Hour of Service for the Employer. An Employee will also receive credit for any
Period of Severance of less than twelve (12)&nbsp;consecutive months. Fractional periods
of a year will be expressed in terms of days. Years of Service will be determined
in accordance with paragraph 1.94.</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>A Break in Service under the Elapsed Time method is a Period of
Severance of at least twelve (12)&nbsp;consecutive months. A Period of Severance
is a continuous period of time during which the Employee is not employed by the
Employer. The continuous period begins on the date the Employee retires,
quits, is discharged or if earlier, the first twelve (12)&nbsp;month anniversary of
the date on which the Employee is first absent from Service.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="margin-left: 11%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">In the case of an individual who is absent from work for maternity or
paternity reasons, the twelve (12)&nbsp;consecutive month period beginning on the
first anniversary of the first date of such absence from work for maternity
or paternity reasons (a)&nbsp;by reason of the pregnancy of the individual, (b)
by reason of the birth of the child of the individual, (c)&nbsp;by reason of the
placement of a child with the individual in connection with the adoption of
such child by such individual, or (d)&nbsp;for purposes of caring for such child
for a period beginning immediately following such birth or placement.</DIV>


<DIV align="left" style="margin-left: 7%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">Each Employee will share in Employer contributions for the period beginning on the
date the Employee commences participation under the Plan and ending on the date on
which such Employee terminates employment with the Employer or is no longer a member
of an eligible class of Employees.</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If two (2)&nbsp;Years of Service are required as a condition of eligibility, a
Participant will only have completed two (2)&nbsp;Years of Service for eligibility
purposes upon the actual completion of two (2)&nbsp;consecutive Years of Service.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Employer may elect in the Adoption Agreement for purposes of determining a
Participant&#146;s vested interest to disregard Years of Service prior to:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the time the Employer or any affiliate maintained the Plan or any predecessor
plan; and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>an Employee&#146;s attainment of a certain age, not to exceed age eighteen (18).</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(f)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>An Employee&#146;s Years of Service under this Plan may be determined using the
hours counting method or the Elapsed Time method or both. Unless otherwise elected in
the Adoption Agreement, Years of Service shall be determined using the hours counting
method on the basis of actual hours worked.</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->- 25 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(g)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If the Plan determines Service for a given purpose on one basis and an Employee
transfers to Employment covered by this Plan from Employment covered by another
Qualified Plan which determines Service for such purpose on the other basis, and if the
Employee&#146;s Service for the period during which he was covered by such other plan is
required to be taken into consideration under this Plan for that purpose, then the
following rules shall apply:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If such Service was determined under the other plan using the
hours counting method, then the period so taken into consideration through the
close of the computation period in which such transfer occurs shall be:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="10%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(i)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the number of Years of Service credited to the
Employee for such purpose under such other plan as of the start of such
computation period, and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="10%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>for the computation period in which such transfer occurs, the greater
of:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="14%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(A)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>his Service for such period as of
the date of transfer determined under the rules of such other
plan, or</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="14%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(B)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>his Service for such period
determined under the Elapsed Time rules of this Plan.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Service after the close of that computation period shall be determined for
such purpose solely under the Elapsed Time rules of this Plan.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If such Service was determined under the other plan using the
Elapsed Time method, then the period taken into consideration shall be (1)&nbsp;the
number of one-year periods of Service credited to the Employee under such other
plan as of the date of the transfer, and (2)&nbsp;for the computation period which
includes the date of transfer, the Hours of Service equivalent to any
fractional part of a Year of Service credited to him under such other plan. In
determining such equivalency, the Employee shall be credited with
one-hundred-ninety (190)&nbsp;Hours of Service for each month or fraction thereof.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If this Plan is an amendment and continuation of another Qualified Plan or if this Plan is amended
and an effect of the amendment is to change the basis on which Years of Service are determined, the
foregoing rules shall be applied as if each Employee had transferred employment on the effective
date of such amendment.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If no election is made on the Adoption Agreement, the Plan will define a Year of Service as a
twelve (12)&nbsp;consecutive month period in which an individual has completed one-thousand (1,000)
Hours of Service under the hours counting method.
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->- 26 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">




<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>ARTICLE II</B>
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>ELIGIBILITY REQUIREMENTS</B>

</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>2.1 Eligibility</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Employees who meet the eligibility requirements in the Adoption Agreement on the Effective Date of
the Plan shall become Participants as of the Effective Date of the Plan. If elected in the Adoption
Agreement, all Employees employed on the Effective Date of the Plan may participate, even if they
have not satisfied the Plan&#146;s specified eligibility requirements. Employees hired after the
Effective Date of the Plan, upon meeting the eligibility requirements, shall become Participants on
the applicable Entry Date. For amended and restated Plans, Employees who were Participants in the
Plan prior to the Effective Date will continue to participate in the Plan, regardless of whether
the Employee satisfies the eligibility requirements in the restated or amended Plan, unless
otherwise elected in the Adoption Agreement. If no age and Service requirement are elected in the
Adoption Agreement, an Employee will become a Participant on the date the individual first performs
an Hour of Service for the Employer. The Employee must satisfy the eligibility requirements
specified in the Adoption Agreement and be employed on the Entry Date to become a Participant in
the Plan.
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>In the event that an Employee has satisfied the eligibility requirements, but
is not employed on the applicable Entry Date, such Employee will become a Participant
for the purpose(s) for which an Employee had previously qualified upon his or her
rehire.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Except as otherwise provided in the Adoption Agreement, all Years of Service
will be counted for purposes of determining whether an Employee has satisfied the
Plan&#146;s Service eligibility requirement, if any. If a Participant has a Break in
Service or Period of Severance, Service before that Break in Service or Period of
Severance shall be reinstated as of the date the Employee is credited with an Hour of
Service after incurring such Break in Service or Period of Severance.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>In the event an Employee who is not a member of an eligible class of Employees
becomes a member of an eligible class, such Employee shall participate immediately if
such Employee has satisfied the minimum age and Service requirements and would have
previously become a Participant had he or she been in an eligible class.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>A former Participant shall be eligible to authorize Elective Deferrals and may
make other Employee Contributions as permitted under the Plan as of the date on which
the individual is rehired. Such contributions shall resume immediately (or as soon as
administratively feasible) on or after his or her date of rehire. A former Employee
who had become a Participant for the purpose of Employer contributions shall again
become a Participant with respect to Employer Contributions on the date on which the
individual is rehired.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(e)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>An Employee who has become a Participant under the Plan will remain a
Participant for as long as an account is maintained under the Plan for his or her
benefit, or until his or her death, if earlier.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(f)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Each Employee will share in Employer contributions for the period beginning on
the date the Employee commences participation under the Plan and ending on the date on
which such Employee terminates employment with the Employer or is no longer a member of
an eligible class of Employees.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>2.2 Determination Of Eligibility</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Plan Administrator shall determine the eligibility of each Employee for participation in the
Plan based upon information provided by the Employer. Such determination shall be conclusive and
binding on all individuals except as otherwise provided herein or by operation of law.
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->- 27 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>2.3 Change&nbsp;In&nbsp;Classification&nbsp;Of&nbsp;Employment</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In the event a Participant becomes ineligible to participate because he or she is no longer a
member of an eligible class of Employees (as elected by the Employer in the Adoption Agreement),
Elective Deferrals and/or other Employee contributions will cease as soon as administratively
practicable after the Participant becomes ineligible. Such Participant shall participate for the
purpose(s) for which the Participant had previously qualified immediately (or as soon as
administratively feasible) upon his or her return to an eligible class of Employees.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>2.4 Participation</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A Year of Service for participation in the Plan is an eligibility computation period during which
an Employee completes the Hours of Service requirement &#091;one-thousand (1,000) hours or less&#093; elected
by the Employer in the Adoption Agreement. If the Plan utilizes the Elapsed Time method of
crediting Service, an eligibility computation period for which the Employee receives credit for a
Year of Service will be determined under the Service crediting rules of paragraph 1.117.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The initial eligibility computation period shall be the twelve (12)&nbsp;consecutive month period
beginning on the Employee&#146;s employment commencement date (the first day an Employee completes an
Hour of Service for the Employer). The Plan will measure succeeding eligibility computation
periods based on the Plan Year, unless otherwise elected in the Adoption Agreement. Where the
subsequent computation periods are calculated on the basis of the Plan Year, an Employee who
receives credit for the required number of Hours of Service during the initial computation period
and then earns an additional Year of Service credit during the Plan Year commencing during the
subsequent twelve (12)&nbsp;month period will be credited with two (2)&nbsp;Years of Service for purposes of
eligibility to participate.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">An Employer may specify in the Adoption Agreement a Service requirement for eligibility for
participation in the Plan after completion of a specified number of months or Hours of Service.
Any Service requirement based on months of Service may not require an Employee to complete more
than one (1)&nbsp;Year of Service &#091;one-thousand (1,000) Hours of Service&#093; in a twelve (12)&nbsp;consecutive
month period, or if applicable, two (2)&nbsp;Years of Service.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>2.5 Employment&nbsp;Rights</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Participation in the Plan shall not confer upon a Participant any employment rights, nor shall it
interfere with the Employer&#146;s right to terminate the employment of any Employee at any time.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>2.6 Service&nbsp;With&nbsp;Controlled&nbsp;Groups</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">All Years of Service with other members of a controlled group of corporations &#091;as defined in Code
Section&nbsp;414(b)&#093;, trades or businesses under common control &#091;as defined in Code Section&nbsp;414(c)&#093;, or
members of an affiliated service group &#091;as defined in Code Section&nbsp;414(m)&#093; and any other entity
required to be aggregated with the Employer pursuant to Code Section 414(o) shall be credited for
purposes of determining an Employee&#146;s eligibility to participate.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>2.7 Leased&nbsp;Employees</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A Leased Employee shall be treated as an Employee of the recipient Employer. Notwithstanding the
foregoing, a Leased Employee shall not be considered an Employee of the recipient Employer for
purposes of participation in any Plan established under a Nonstandardized Adoption Agreement,
unless otherwise elected in the Adoption Agreement. Contributions or benefits provided by the
leasing organization which are attributable to services performed for the recipient Employer shall
be treated as provided by the recipient Employer.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A Leased Employee shall not be considered an Employee of the recipient if such Employee is covered
by a money purchase pension plan sponsored by the leasing organization providing:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>a non-integrated Employer contribution rate of at least 10% of Compensation &#091;as
defined in Code Section&nbsp;415(c)(3)&#093;, but including amounts contributed pursuant to a
salary reduction agreement which are excludable from the Employee&#146;s gross income under
Code Sections&nbsp;125, 132(f)(4), 402(e)(3), 402(h)(1)(B) or 403(b),</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>immediate participation, and</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->- 28 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>full and immediate vesting.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">This exclusion is only available if Leased Employees do not constitute more than 20% of the
recipient&#146;s Non-Highly Compensated work force. The Plan Administrator must apply this paragraph
2.7 consistent with Code Sections 414(n) and 414(o) and the Regulations issued thereunder. The
Employer must specify in an addendum to the Adoption Agreement the manner in which the Plan will
determine the allocation of Employer contributions and Participant forfeitures on behalf of a
Participant if the Participant is a Leased Employee covered by a plan maintained by the leasing
organization.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>2.8 Thrift&nbsp;Plan</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Employer may make an election in the Adoption Agreement to require Employee after-tax
contributions (Required After-tax Contributions) as a condition of participation in the Plan. The
Employer shall notify each eligible Employee of his or her eligibility for participation prior to
the appropriate Entry Date. The Employee shall indicate his or her intention to join the Plan by
authorizing the Employer to withhold a percentage of his or her Compensation as provided in the
Plan. Such authorization shall be returned to the Employer within the time prescribed. The
Employee may decline participation by so indicating in accordance with the procedures prescribed by
the Employer. If the Employee declines to participate, such Employee shall be given the
opportunity to join the Plan on any subsequent Entry Date.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>2.9 Target Benefit Plan</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A Target Benefit Plan may be established by executing a Target Benefit Plan Adoption Agreement.
The Employer shall notify each eligible Employee of his or her eligibility for participation prior
to the appropriate Entry Date. The Employer will make contributions for each Participant in level
annual contributions which will fund the Participant&#146;s target benefit at the Plan&#146;s Normal
Retirement Age.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>2.10 Davis-Bacon Plan</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A Davis-Bacon Plan may be established by executing a Davis-Bacon Plan Adoption Agreement. The
Employer shall notify each Employee covered by any Davis Bacon or prevailing wage contract of his
or her eligibility for participation prior to the appropriate Entry Date. The Employer will make
contributions for each Participant in accordance with the formula or any public contract subject to
the Davis-Bacon Act or to any other Federal, state or municipal prevailing wage law as specified in
the Adoption Agreement or the schedule attached thereto.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">For the purposes of this paragraph, Employees covered by a Davis Bacon or prevailing wage contract
will be those who are included in a unit of Employees covered by a collective bargaining agreement
between the Employer 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&nbsp;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 the Employer.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>2.11 Waiver Of Participation</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A Plan established under a standardized Adoption Agreement may not permit an otherwise eligible
Employee or Participant to elect not to participate in the Plan. A Plan established under a
Nonstandardized Adoption Agreement may treat Employees who waive participation in the Plan as a
nondiscriminatory class of Employees who are ineligible to participate therein by making the proper
designation in the Adoption Agreement. Waivers of Plan participation must not constitute cash or
deferred arrangements &#091;within the meaning of Code Section&nbsp;401(k)&#093; or they shall be ineffective. A
waiver shall not be considered a cash or deferred arrangement if it is irrevocable, applies to all
Plans maintained by the Employer, and is made prior to the date on which the Employee is first
eligible to participate in the Plan of the Employer. The Plan Administrator shall establish
uniform and nondiscriminatory procedures as it deems necessary to carry out this provision
including, but not limited to, rules prescribing the timing and filing of elections not to
participate. The Plan Administrator shall determine the propriety of any such waiver.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">An Employee or Participant continues to earn credit for each Year of Service for eligibility or
vesting purposes he or she completes and his or her account (if any) will share in the gains or
losses of the Plan during the periods he or she elects not to participate.
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->- 29 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>2.12 Omission Of Eligible Employee</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If, in any Plan Year, an Employee who should be included as a Participant in the Plan is
erroneously omitted and discovery of such omission is not made until after a contribution by his or
her Employer for the Plan Year has been made, the Employer shall make any such correction regarding
the Employee&#146;s eligibility under one of IRS approved correction programs.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>2.13 Inclusion Of Ineligible Employee</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If, in any Plan Year, any person who should not have been included as a Participant in the Plan is
erroneously included and discovery of such incorrect inclusion is not made until after a
contribution for the Plan Year has been made, the Employer shall not be entitled to recover the
contribution made with respect to the ineligible individual regardless of the deductibility of the
contribution in question. The contribution and any earnings made with respect to the ineligible
person shall be forfeited in the Plan Year in which the discovery is made. If any person made
Elective Deferrals erroneously, the Elective Deferrals and the associated earnings shall be
distributed to that individual in the Plan Year in which the discovery was made. Alternatively,
the Employer may determine if an alternative correction method may be available and use said method
to make the correction.
</DIV>


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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">




<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>ARTICLE III</B>
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>EMPLOYER CONTRIBUTIONS</B>

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>3.1 Contribution Amount</I></B>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Employer will make periodic contributions to the Plan in accordance with
the contribution formula or formulas elected in the Adoption Agreement.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Employer shall also make Matching, Top-Heavy minimum contributions and any
other Employer contribution for the benefit of Participants who are covered by USERRA.
Employer Matching Contributions under USERRA shall be made in the Plan Year for which
the Participant exercises his or her right to make-up Elective Deferrals and/or other
Employee contributions for prior years. Top-Heavy minimum contributions and other
Employer contributions for USERRA protected Service shall be made during the Plan Year
in which the individual returns to employment with the Employer.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Employer contributions required under USERRA are not increased or decreased with
respect to Plan investment earnings for the period to which such contributions
relate. The Employer&#146;s contribution for any Plan Year shall be subject to the
limitations on allocations contained in Article&nbsp;X.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>3.2 Contribution Amount For A SIMPLE 401(k) Plan</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If the Employer has executed the SIMPLE 401(k) Adoption Agreement the provisions of the following
paragraphs shall apply for a Plan Year if the Employer is an Eligible Employer and no contributions
are made or benefits accrued for services during the Plan Year on behalf of any Eligible Employee
under any other plan, contract, pension or trust described in Code Section&nbsp;219(g)(5)(A) or (B)
maintained by the Employer.
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>SIMPLE </I></B><B><I>401(k)</I></B><B><I> Matching Contribution Formula </I></B><B>- </B>For each Plan Year, the Employer
shall contribute and allocate to each Eligible Employee&#146;s account an amount equal to
the Employee&#146;s Elective Deferral contribution up to a limit of 3% of the Employee&#146;s
Compensation for the full Plan Year. If the Employer elects in the Adoption Agreement
to make the Non-Elective Contribution as specified in paragraph 3.2(b) below, this
Matching Contribution will not be made.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>SIMPLE </I></B><B><I>401(k)</I></B><B><I> Non-Elective Contribution Formula </I></B><B>- </B>For any Plan Year, the
Employer may elect to contribute a Non-Elective Contribution of 2% of Compensation for
the full Plan Year for each Eligible Employee who received at least $5,000 of
Compensation (or such lesser amount as elected by the Employer in the SIMPLE 401(k)
Plan Adoption Agreement) for the Plan Year. The allocation thereof shall be unrelated
to any Participant Elective Deferral contributions made hereunder. If the Employer
elects in the Adoption Agreement to make the Non-Elective Contribution for a Plan Year,
the Employer shall not make the Matching Contribution described in paragraph 3.2(a)
above with respect to the same Plan Year. The Employer shall notify Eligible Employees
within a reasonable period of time (before the sixtieth day) prior to the beginning of
each Plan Year of its election to make the 2% Non-Elective Contribution in lieu of the
Matching Contribution.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The provisions of the Plan implementing the limitations of Code Section&nbsp;415
apply to contributions made pursuant to paragraphs 3.2(a) and (b).</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>In the event that the contribution and allocation formula above results in an
Excess Annual Addition, such excess shall be corrected as provided for at paragraph
10.2 of the Basic Plan Document #01. The Employer&#146;s contribution for any Plan Year
shall be subject to the overall limitations on allocations contained in Article&nbsp;X.</TD>
</TR>

</TABLE>
</DIV>
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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(e)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>No other Employer or Employee contributions may be made to the SIMPLE 401(k)
Plan for the Plan Year other than Elective Deferrals described in paragraph 4.8,
Matching or Non-Elective Contributions described in paragraphs 3.2(a) and (b), and
Rollover Contributions described in Regulations Section&nbsp;1.402(c)-2, Q&#038;A1 (a).</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(f)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>In the event the deduction of a contribution made by the Employer is disallowed
under Code Section&nbsp;404, such contribution (to the extent disallowed) must be returned
to the Employer within one year of the disallowance of the deduction.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(g)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>All benefits attributable to contributions described in paragraphs 3.2(a) and
(b)&nbsp;are nonforfeitable at all times, and all previous contributions made under the Plan
provisions are nonforfeitable as of the beginning of the Plan Year the SIMPLE 401(k)
provisions apply.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>3.3 Responsibility&nbsp;For&nbsp;Contributions</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Trustee, the Sponsor or the Custodian shall not be required to determine if the Employer has
made a contribution or if the amount contributed from its general assets is in accordance with the
Code and the provision<B>s </B>elected in the Adoption Agreement. The Employer shall have sole
responsibility in this regard. The Trustee shall be accountable solely for contributions actually
received within the limits of Article&nbsp;X.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>3.4 Return&nbsp;Of&nbsp;Contributions</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Contributions made to the Plan by the Employer shall be irrevocable except as provided below:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Any contribution forwarded to the Trustee or Custodian due to a mistake of
fact, provided that the contribution is returned to the Employer within one year of the
date of the contribution. The Trustee will not increase the amount of the Employer
contribution returnable under this paragraph 3.3 for any earnings attributable to the
contribution but the Trustee will reduce the amount returned to the Employer for any
losses incurred attributable to the excess contribution.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>In the event that the Commissioner of Internal Revenue determines that the Plan
is not initially qualified under the Internal Revenue Code, any contribution dependent
on the initial qualification by the Employer must be returned to the Employer within
one year after the date the initial qualification is denied, but only if the
application for the qualification is made by the time prescribed by law for filing the
Employer&#146;s return for the taxable year in which the Plan is adopted, or such later date
as the Secretary of the Treasury may prescribe.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Contributions forwarded to the Trustee or Custodian are presumed to be
deductible and are conditioned on their deductibility. Contributions which are
determined by the Internal Revenue Service to not be deductible will be returned to the
Employer.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>3.5 Merger Of Assets From Another Plan&nbsp;&nbsp;</I></B>
</DIV>


<DIV align="left" style="margin-left: 7%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">The Employer may in its sole discretion direct the Trustee or Custodian to accept
assets from another Defined Contribution Plan, or to transfer assets to another
Defined Contribution Plan, provided that such transfer satisfies the requirements of
Code Section 414(l) and the Regulations thereunder. The Employer, Plan
Administrator, Trustee or Custodian shall have the right to refuse to accept or
transfer assets for any reason, provided that nothing in this paragraph 3.5 shall
give the Trustee or Custodian the right to refuse to make a direct transfer of an
Eligible Rollover Distribution if requested to do so by a Participant in accordance
with paragraph 6.10.</DIV>


<DIV align="left" style="margin-left: 7%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">When the transferor plan is a money purchase pension plan and the transferee plan
(the Plan established under this document), is not a money purchase pension plan as
set forth in Code Section&nbsp;401(a)(11)(B)(iii)(III), the Qualified Joint and Survivor
Annuity option may not be eliminated at least with respect to the benefits which are
transferred.</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->- 32 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">




<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>When the transferor plan is a profit-sharing, stock bonus or cash or deferred
arrangement &#091;401(k) plan&#093; which included the Qualified Joint and Survivor Annuity
provisions but was not required to do so, upon the transfer of those assets, the
transferee plan may be amended to entirely eliminate the annuity option.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>3.6 </B><B><I>Coverage Requirements</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">For purposes of coverage testing, a Participant is treated as benefiting under the Plan for any
Plan Year during which the Participant received or is deemed to receive an allocation in accordance
with Code Section&nbsp;1.410(b)-3(a). If the number of Participants who are eligible to share in any
contribution for a Plan Year is such that the Plan established under a Nonstandardized Adoption
Agreement would fail to meet the requirements of Code Section&nbsp;410(b)(1) or 410(b)(2)(A)(i), then
the group of Participants eligible to share in the contribution for the Plan Year will be increased
to include such minimum number of Participants who are not employed by the Employer on the last day
of the Plan Year and who did not meet the hours requirement, as may be necessary to satisfy the
applicable tests under the Code Sections referenced above. The Participants who will become
eligible to share in the contribution will be those Participants when compared to Participants who
are similarly situated, are those who completed the greatest number of Hours of Service in the Plan
Year before the termination of their Service. If after such allocation, the coverage requirements
of the Code are still not satisfied, allocation shall continue to be made to Participants with
decreasing Hours of Service until the coverage requirements of the ratio percentage test of Code
Section&nbsp;410(b)(1)(A) are satisfied.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If after the application of the correction procedure in the preceding paragraph the coverage
requirements are still not satisfied, the Employer may apply the same correction procedure to an
otherwise excludable class of Employees until the coverage requirements of the ratio percentage
test of Code Section&nbsp;410(b)(1)(A) are satisfied.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The preceding paragraph will not be construed to permit the reduction of any Participant&#146;s account
balance, and any amounts which were allocated to Participants whose eligibility to share in the
contribution did not result from the application of the preceding paragraph will not be reallocated
to satisfy such requirements. Instead, the Employer will make an additional contribution equal to
the amount which the affected Participants would have received had they been included initially in
the allocation of the Employer&#146;s contribution, even if it would cause the contributions of the
Employer for the applicable Plan Year to exceed the amount which is deductible by the Employer for
such Plan Year under Code Section&nbsp;404. Any adjustments pursuant to this paragraph will be
considered a retroactive amendment of the Plan which was adopted by the last day of the Plan Year.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Specifically excluded from the Code Section 410(b) coverage tests are those Employees who are
excluded from participation in the Plan for the entire Plan Year which includes those Employees
whose retirement benefits are subject to a collective bargaining agreement, nonresident aliens,
those Employees excluded from Plan participation by age and Service requirements imposed by the
Plan and those Employees who incur a Separation from Service during the applicable Plan Year and
for the Plan Year fail to complete more than five hundred (500)&nbsp;Hours of Service or three (3)
consecutive calendar months under the Elapsed Time method.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>3.7 Eligibility For Contribution</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Employer will determine on the Adoption Agreement the conditions which Participants must meet
in order to receive an allocation of an Employer contribution and any forfeitures, subject to the
following:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>In a Plan established under a standardized Adoption Agreement, a Participant
who is employed on the last day of the Plan Year will share in the allocation of the
Employer contribution and that Plan Year without regard to the Participant&#146;s Hours of
Service.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>In a Plan established under a standardized Adoption Agreement, a Participant who
completed more than five hundred (500)&nbsp;Hours of Service or three (3)&nbsp;consecutive
calendar months under the Elapsed Time method will share in the allocation of
Employer contributions for the Plan Year, regardless of whether employed on the last
day of the Plan Year.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>In a Plan established under a Nonstandardized Adoption Agreement, the Employer
will elect in the Adoption Agreement whether any Employer contribution will be
allocated to any Participant who</TD>
</TR>

</TABLE>
</DIV>
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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>does not complete the necessary Hours of Service or consecutive calendar months
requirement elected in the Adoption Agreement, subject to the Top Heavy minimum
contribution requirements, if applicable.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>In a Plan established under a Nonstandardized Adoption Agreement, the Employer will
elect in the Adoption Agreement whether a Participant will receive an allocation of
the Employer&#146;s contribution if not employed on the last day of the Plan Year.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Employer may elect in the standardized or Nonstandardized Adoption
Agreement any other conditions a Participant must meet to receive an allocation under
the Plan.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>3.8 Target Benefit Plan Contribution</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Employer&#146;s annual contribution to a Target Benefit Plan shall be determined by a Stated Benefit
Formula and corresponding factor tables contained in the Adoption Agreement and shall be allocated
to Participants as provided in paragraph 5.3. This notwithstanding, the Employer&#146;s contribution
for any Plan Year shall be subject to the limitations on allocations contained in Article&nbsp;X and
shall not be less than the minimum contribution required at Article&nbsp;XIV for Top-Heavy Plans. The
annual Employer contribution necessary to fund the stated benefit with respect to a Participant
will be determined each year as follows:
</DIV>


<DIV align="left" style="margin-left: 7%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt"><B><I>Step 1: Present Value of Benefit </I></B>&#151; If the Participant has not yet reached Normal
Retirement Age, calculate the present value of the stated benefit by multiplying the
stated benefit by the factor that is the product of (i)&nbsp;the applicable factor in
Table I &#091;if attained age is less than sixty-five (65)&#093; or Table IA &#091;if attained age
is greater than or equal to sixty-five (65)&#093;, multiplied by (ii)&nbsp;the applicable
factor in Table III. If the Participant is at or beyond Normal Retirement Age,
calculate the present value of the stated benefit by multiplying the stated benefit
by the factor in Table IV corresponding to that Normal Retirement Age.</DIV>


<DIV align="left" style="margin-left: 7%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt"><B><I>Step 2: Theoretical Reserve </I></B>&#151; The Theoretical Reserve is determined according to (1)
and (2)&nbsp;below:</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Initial Theoretical Reserve. A Participant&#146;s Theoretical
Reserve as of the last day of the Participant&#146;s first year of Projected
Participation (year 1) is zero. However, if this Plan is a Prior Safe Harbor
Plan with a Stated Benefit Formula that takes into account Plan Years prior to
the first Plan Year and this Plan satisfies the safe harbor in Regulations
Section&nbsp;1.401(a)(4)-8(b)(3)(C), the Initial Theoretical Reserve is determined
as follows:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="10%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(i)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Calculate as of the last day of the Plan Year
immediately preceding year 1, the present value of the stated benefit
using the actuarial assumptions, the provisions of the Plan, and the
Participant&#146;s Compensation as of such date. For a Participant who is
beyond Normal Retirement Age during year 1, the stated benefit will be
determined using the actuarial assumptions, the provisions of the Plan,
and the Participant&#146;s Compensation as of such date, except that the
straight life annuity factor used in that determination will be the
factor applicable for the Participant&#146;s Normal Retirement Age.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="10%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(ii)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Calculate as of the last day of the Plan Year
immediately preceding year 1 the present value of future Employer
contributions, i.e., the contributions due each Plan Year using the
actuarial assumptions, the provisions of the Plan, (disregarding those
provisions of the Plan providing for the limitations of Code Section
415 or the minimum contributions under Code Section&nbsp;416), and the
Participant&#146;s Compensation as of such date, beginning with year 1
through the end of the Plan Year in which the Participant attains
Normal Retirement Age.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="10%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(iii)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Subtract the amount determined in (ii)&nbsp;from
the amount determined in (i).</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->- 34 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Accumulate the Initial Theoretical Reserve determined in (1)
and the Employer contribution (as limited by Code Section&nbsp;415, without regard
to any required minimum contributions under Code Section&nbsp;416) for each Plan
Year beginning in year 1 up through the last day of the current Plan Year
(excluding contributions, if any, for the current Plan Year) using the Plan&#146;s
interest assumption in effect for each such year. In any Plan Year following
the Plan Year in which the Participant attains Normal Retirement Age, the
accumulation is calculated assuming an interest rate of 0%.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>For purposes of determining the level of annual Employer contribution necessary to
fund the stated benefit, the calculations in (1)&nbsp;and (2)&nbsp;above will be made as of
the last day of each Plan Year, on the basis of the Participant&#146;s age on the
Participant&#146;s last birthday, using the interest rate in effect on the last day of
the prior year.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Step 3: Unfunded Amount </I></B>&#151; The excess, if any, of the
amount determined in Step 1 over the amount determined in Step 2.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Step 4: Contribution &#151; </I></B>Amortize the result in Step 3
by multiplying it by the applicable factor from Table II. For the
Plan Year in which the Participant attains Normal Retirement Age and
for any subsequent Plan Year, the applicable factor is 1.0.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>3.9 Davis-Bacon Plan Contribution</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Employer will irrevocably contribute the amount determined in accordance with the contribution
formula or formulas elected on the Davis-Bacon Adoption Agreement. An Employer may take credit for
purposes of the Davis-Bacon Act or other prevailing wage law at the hourly rate specified in an
addendum attached to the Davis-Bacon Adoption Agreement. Contributions made by the Employer to
this Davis-Bacon plan for the Davis-Bacon work performed by the Employer&#146;s covered Employees during
the Plan Year may be used as an offset for any Employer contributions to be made to another Defined
Contribution Plan sponsored by the Employer. The Employer may make Qualified Non-Elective
Contributions to the Plan, designated as &#147;Davis-Bacon or Prevailing Wage Contributions&#148;, in order
to satisfy the Employer&#146;s obligations under the Davis-Bacon Act, or any other Federal, state or
municipal Davis-Bacon or prevailing wage law. Contributions made on behalf of Participants who do
not perform prevailing wage work cannot be used as a credit towards meeting the Employer&#146;s
obligation under the prevailing wage plan.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>3.10 Uniform Dollar Contribution</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Employer&#146;s contribution to a plan utilizing a uniform dollar allocation formula for a Plan Year
shall be the same dollar amount to each Participant regardless of Compensation, Years of Service,
age or any other variable set forth in the Adoption Agreement.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>3.11 Uniform Points Contribution</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Employer&#146;s contribution to a Plan utilizing a uniform points allocation formula for a Plan Year
shall be in the same ratio that each Participant&#146;s points, as elected in the Adoption Agreement,
bears to the total points awarded to all Participants for the Plan Year.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>3.12 403(b) Matching Contribution</I></B>
If a tax-exempt Employer elects in the 401(k) Adoption Agreement to make a Matching Contribution
based on the Employee&#146;s Elective Deferral contributions under the Code Section 403(b) Plan, the
Employer shall make a Matching Contribution to the Matching Contribution Account of those
Participants who make Elective Deferrals (while an Employee and a Participant in the Plan) and who
are eligible under the Adoption Agreement to receive the Matching Contribution. Any such Matching
Contribution made to the Plan will be allocated under the formula elected in the Adoption
Agreement. In the event the rate of Matching Contribution is determined to be discriminatory in
favor of one or more Highly Compensated Employees, that part of the Matching Contribution as is
necessary to make such rate nondiscriminatory shall be forfeited. Any such amounted forfeited
shall be disregarded under the Plan&#146;s provisions relating to Code Sections&nbsp;401(k)(3) and 401(m)(2).
</DIV>



<P align="center" style="font-size: 10pt"><!-- Folio -->- 35 -<!-- /Folio -->
</DIV>




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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>ARTICLE IV</B>
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>EMPLOYEE CONTRIBUTIONS</B>

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>4.1 Voluntary After-tax Contributions</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If elected by an Employer in the Adoption Agreement, a Participant may make Voluntary After-tax
Contributions to the Plan. These contributions are not excludable from the Participant&#146;s gross
income. Such contributions must be made in a uniform and nondiscriminatory manner. Such
contributions are subject to the limitations on Annual Additions and are subject to
antidiscrimination testing. Any Voluntary After-tax Contribution will not be a condition precedent
to the contribution or allocation of any Employer contribution to the Participant. Under any Plan
which can be established hereunder and if permitted in the Plan&#146;s loan policy document, a
Participant may repay a defaulted loan with after-tax dollars. The Employer may permit buy-back of
amounts previously forfeited with after-tax dollars even if Voluntary After-tax Contributions are
not permitted in the Plan. Any buy-back of amounts previously forfeited must be subject to uniform
and nondiscriminatory rules which do not operate in favor of Highly Compensated Employees.
Repayment of loans made to a Participant and buy-backs of cash-outs as described in Code Section
411(a)(7)(B) will not be considered Annual Additions as described in Regulations Section
1.415-6(b)(6). These amounts are not subject to the limitation contained in Code Section 401(m) in
the year in which made, as they are not considered Annual Additions pursuant to Code Section&nbsp;415.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>4.2 Required After-tax Contributions</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If elected by the Employer in the Adoption Agreement, each Eligible Participant shall be required
to make Required After-tax Contributions to the Plan as a condition of participation in the Plan.
Such contributions shall be withheld from the Employee&#146;s Compensation and shall be transmitted by
the Employer to the Trustee/Custodian. A Participant may discontinue participation or change his
or her contribution percentage in accordance with either an election on the Adoption Agreement or
uniform and nondiscriminatory rules established by the Employer. If a Participant discontinues his
or her contributions, such Participant may not again authorize such contributions until a change is
permitted in accordance with uniform and nondiscriminatory rules established by the Employer. The
Employer may reduce a Participant&#146;s contribution percentage if required to satisfy the ACP Test
described in Article&nbsp;XI.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>4.3 Qualified&nbsp;Voluntary&nbsp;Contributions</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A Participant may no longer make Qualified Voluntary Contributions to the Plan. Amounts already
contributed may remain in the Plan until distributed to the Participant. Such amounts will be
maintained in a separate account which will be nonforfeitable at all times. The account will share
in the gains and losses of the Trust in the same manner as described at paragraph 5.5 of the Plan.
No part of the Qualified Voluntary Contribution Plan account will be used to purchase life
insurance. Subject to Article&nbsp;VIII, Joint and Survivor Annuity Requirements (if applicable), the
Participant may withdraw any part of the Qualified Voluntary Contribution account by making written
application to the Plan Administrator.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>4.4 Rollover&nbsp;Contributions</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Unless elected otherwise in the Adoption Agreement, a Participant/Employee may make a Rollover
Contribution to a Defined Contribution Plan established hereunder of all or any part of an amount
distributed or distributable to him or her from a Qualified Plan or an individual retirement
account (IRA)&nbsp;qualified under Code Section&nbsp;408 where the IRA was used as a conduit from a Qualified
Plan provided:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the amount distributed to the Participant/Employee is deposited to the Plan no
later than the sixtieth day after such distribution was received by the
Participant/Employee,</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the amount distributed is not one of a series of substantially equal periodic
payments made for the life (or life expectancy) of the Participant/Employee or the
joint lives (or joint life expectancies) of the Participant/Employee and the
Participant&#146;s/Employee&#146;s Beneficiary, or for a specified period of ten (10)&nbsp;years or
more,</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the amount distributed is not a required minimum distribution under Code
Section&nbsp;401(a)(9),</TD>
</TR>


</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->- 36 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>if the amount distributed included property, such property is rolled over only
upon the Trustee, Custodian and/or Employer&#146;s approval, or if sold, the proceeds of
such property may be rolled over,</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="margin-left: 8%; text-indent: -4%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">the amount distributed would otherwise be includible in gross income (determined
without regard to the exclusion for net unrealized appreciation with respect to
Employer securities), and</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(f)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the amount rolled over does not include any amounts contributed on an after-tax
basis by the Participant to the Qualified Plan.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Plan Administrator shall be held solely responsible for determining the tax free status of any
Rollover Contribution made to this Plan, and the Trustee/Custodian shall have no responsibility for
any such determination.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>4.5 Plan To Plan Transfer&nbsp;Contributions</I></B>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If elected by the Employer in the Adoption Agreement, a Participant or an
Employee may arrange for the direct transfer of his or her entire benefit from another
Qualified Plan to the Plan established hereunder. Such transfer shall be made for any
reason and may be in cash and/or in-kind. The Employer and/or the Trustee/Custodian in
their sole discretion shall have the right to refuse to accept a transfer for any
reason including but not limited to if such assets do not comply operationally, would
result in a prohibited transaction, are not readily marketable or are not compatible
with the Employer&#146;s investment policy objectives. If necessary, for accounting and
recordkeeping purposes, Transfer Contributions shall be treated in the same manner as
Rollover Contributions.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Employer may arrange for the direct transfer of a Participant&#146;s/Employee&#146;s
benefit from a Qualified Plan to this Plan. If necessary, for accounting and
recordkeeping purposes, Transfer Contributions shall be treated in the same manner as
Rollover Contributions.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>In the event the Employer accepts a Transfer Contribution from a Plan in which
the Participant/Employee was directing the investment of his or her account, the
Employer may, if the Employer determines that it is appropriate and not in violation of
the nondiscrimination rules under Regulation&nbsp;Section&nbsp;1.401(a)(4)-4, permit the Employee
to continue to direct his or her investments in accordance with paragraph 12.7 with
respect only to such Transfer Contribution.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Notwithstanding any provision of this Plan to the contrary, to the extent that
any optional form of benefit under the Plan established hereunder permits a
distribution prior to the Employee&#146;s Normal Retirement Age, death, Disability, or
severance from employment, and prior to Plan termination, the optional form of benefit
is not available with respect to benefits attributable to assets (including the
post-transfer earnings thereon) and liabilities that are transferred, within the
meaning of Code Section&nbsp;414(1), to this Plan from a money purchase pension plan
qualified under Code Section 401(a) (other than any portion of those assets and
liabilities attributable to Voluntary After-tax Contributions).</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>4.6 Voluntary Direct Transfers Between Plans</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A Participant or Employee shall be able to transfer his or her entire benefit between qualified
Defined Contribution Plans &#091;other than a direct transfer described in Code Section&nbsp;401(a)(31)&#093;
without regard to whether the Participant&#146;s benefit is immediately distributable or results in the
elimination or reduction of Code Section&nbsp;411(d)(6) protected benefits. Such a transfer does not
violate Code Section&nbsp;411(d)(6) if the following requirements are met:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The plan from which the benefits are transferred must provide that the transfer
is conditioned upon a voluntary, fully informed election by the Participant to transfer
his or her entire benefit to another qualified Defined Contribution Plan. As an
alternative to the transfer, the Participant must be offered the opportunity to retain
the Participant&#146;s Code Section&nbsp;411(d)(6) protected benefits</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->- 37 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>under the Plan &#091;or if the Plan is terminating, to receive any optional form of
benefit for which the Participant is eligible under the Plan as required by Code
Section&nbsp;411(d)(6)&#093;.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The transferring plan must be the same plan type as the Plan sponsored by the
Employer. When benefits are being transferred from a qualified cash or deferred
arrangement under Code Section&nbsp;401(k), the benefits must be transferred to a qualified
cash or deferred arrangement under Code Section&nbsp;401(k). Money purchase pension plans
must be transferred to money purchase pension plans. Benefits transferred from a
profit-sharing plan other than a 401(k) plan or employee stock ownership plan may be
transferred to any type of Defined Contribution Plan, even if the event is not one that
allows a distribution.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The transfer must be made in connection with certain corporate transactions
such as an asset or stock acquisition, merger or other similar transaction involving a
change in Employer of the Employees of a trade or business &#091;i.e., an acquisition or
disposition within the meaning of Regulation&nbsp;Section&nbsp;1.410(b)-2(f)&#093; or in connection
with the Participant&#146;s transfer of employment to a different job for which Service does
not result in additional allocations under the transferor plan.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>This type of elective transfer is only available for transfers made on or after
September&nbsp;6, 2000, even if the transaction or change of employment occurred prior to
that date.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(e)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If the conditions outlined in (a), (b), (c)&nbsp;and (d)&nbsp;above are met, the
Employer&#146;s Plan is not required to protect optional forms of benefits available under
the prior plan with respect to any benefit transferred &#091;except as required by the
Qualified Joint and Survivor Annuity requirements under Code Sections&nbsp;401(a)(11) and
417&#093;. Such a transfer is not a protected optional form of benefit, but rather is a
&#147;right or feature&#148; under Regulation&nbsp;Section&nbsp;1.401(a)(4)-4(e).</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>4.7 Elective Deferrals In A 401(k) Plan</I></B>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>A Participant may enter into a Salary Deferral Agreement with the Employer
authorizing the Employer to withhold a portion of such Participant&#146;s Compensation
not to exceed the dollar limit under Code Section&nbsp;402(g), as adjusted under Code
Section&nbsp;415(d), for the Applicable Calendar Year, or the percentage or dollar amount
of Compensation specified in the Adoption Agreement.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Any Salary Deferral Agreement may not be effective earlier than the latest date of
the following:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The date of the Participant&#146;s entry (or reentry) into the Plan;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the execution of the Participant&#146;s Salary Deferral Agreement;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(3)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the date the Employer adopts the 401(k) Plan by executing the
Adoption Agreement;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(4)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Effective Date of the Elective Deferral provisions as
specified in the Adoption Agreement.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Any such contribution shall be credited to the Employee&#146;s Elective Deferral account.
A Participant may terminate deferrals at any time<B>. </B>A Participant may amend his or
her Salary Deferral Agreement to increase or decrease his or her deferral percentage
upon notice in accordance with the provisions in the Adoption Agreement or such
other uniform and nondiscriminatory procedures. The Employer shall determine the
permitted frequency of such changes which shall be no less frequently than once each
calendar year. Any such election will be effective as soon as practicable following
the receipt of the notification by the Employer in accordance with uniform and
nondiscriminatory procedures established and communicated to the Participants. The
Participant shall notify the Employer of any change in his or her deferral election
in writing or in such other form or manner as permitted. The Employer may,
notwithstanding any limit to the contrary in the Adoption Agreement, limit the
maximum deferral</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->- 38 -<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #textcolor#; background: #bgcolor#">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>percentage for Highly Compensated Employees. If a Participant terminates his or her
agreement, such Participant shall be permitted to put a new Salary Deferral
Agreement into effect as provided in the Adoption Agreement or any other uniform and
nondiscriminatory procedures established. The Employer may also amend or terminate
said agreement on notice to the affected Participant, if required to maintain the
qualified status of the Plan.</TD>
</TR>
<TR><TD STYLE="FONT-SIZE: 6PT">&nbsp;</TD></TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If permitted by the Employer, when a Participant who has not authorized the
Employer to withhold the maximum annual deferral amount pursuant to Code Section 402(g)
and desires to increase the total amount withheld for a Plan Year, the Participant may
authorize the Employer to withhold a supplemental amount up to 100% of his or her
Compensation for one or more pay periods. In no event may the amounts withheld under
the Salary Deferral Agreement plus any additional amount deferred exceed the lesser of
25% of a Participant&#146;s Compensation or any other limitation elected in the Adoption
Agreement by the Employer.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(e)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If the Plan permits Voluntary After-tax Contributions and the Employer has
elected in the Adoption Agreement, all or any portion of amounts previously withheld
under any Salary Deferral Agreement may be recharacterized as Voluntary After-tax
Contributions within the Plan Year.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(f)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Elective Deferrals shall be deposited in the Plan&#146;s Trust as soon as
administratively feasible after being withheld from the Participant&#146;s Compensation at
the earliest date on which the contributions can reasonably be segregated from the
Employer&#146;s general assets, but no later than the time prescribed by the Code, ERISA or
by applicable Treasury or Department of Labor Regulations.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>4.8 Elective Deferrals In A SIMPLE 401(k) Plan</I></B>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>An Eligible Employee may enter into a Salary Deferral Agreement with the
Employer authorizing the Employer to withhold a portion of such Eligible Employee&#146;s
Compensation, not to exceed $6,000 per calendar year, as adjusted to reflect any annual
cost-of-living increases announced by the Internal Revenue Service. No Eligible
Employee shall be permitted to make Elective Deferrals under this Plan, or any other
Qualified Plan maintained by the Employer, during any taxable year in excess of the
dollar limitation contained in Code Section 402(g) in effect in at the beginning of
such taxable year. The $6,000 limit may be reduced if an Eligible Employee contributes
pre-tax contributions to Qualified Plans of other employers.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>In addition to any other election periods provided, each Participant may make
or modify his Salary Deferral Agreement during the sixty (60)&nbsp;day election period
immediately preceding each January 1.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>For the Plan Year in which an Eligible Employee becomes eligible to make
Elective Deferrals under the SIMPLE 401(k) Plan provisions, the sixty (60)&nbsp;day election
period requirement of paragraph 4.8(b) above is deemed satisfied if the Eligible
Employee may make or modify a Salary Deferral Agreement election during a sixty (60)
day period that includes either the date the Employee becomes eligible, or the day
before.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>An Eligible Employee may amend his or her Salary Deferral Agreement to increase
or decrease the percentage upon proper and timely notice to the Employer. The Employer
shall determine the permitted frequency of such changes. An Eligible Employee may
terminate his or her Salary Deferral Agreement at any time during the Plan Year upon
notice to the Employer. If an Eligible Employee terminates his or her Salary Deferral
Agreement, such Eligible Employee will be permitted to execute a new Salary Deferral
Agreement in accordance with the provisions elected in the Adoption Agreement or any
other uniform and nondiscriminatory procedure. The Employer may also amend or terminate
any Salary Deferral Agreement on notice to the affected Eligible Employee, if required
to maintain the qualified status of the Plan.</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->- 39 -<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(e)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If permitted by the Employer, a Participant who has not authorized the Employer
to withhold at the maximum annual deferral amount and desires to increase the total
amount withheld for a Plan Year, such Participant may authorize the Employer to
withhold an amount up to 100% of his or her Compensation for one or more pay periods.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(f)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Elective Deferrals shall be deposited in the Plan&#146;s Trust as soon as
administratively feasible after being withheld from the Participant&#146;s Compensation at
the earliest date on which the contributions can reasonable be segregated from the
Employer&#146;s general assets but no later than the time prescribed by the Code, ERISA or
by applicable Treasury or Department of Labor Regulations.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(g)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Employer will notify each Eligible Employee prior to the sixty (60)&nbsp;day
election period described in paragraph 4.8(b) that he or she can make an Elective
Deferral or modify a prior election during that period.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(h)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The notification described in this subparagraph 4.8(h) will indicate whether
the Employer will provide a Matching Contribution described in paragraph 3.2(a) or a 2%
Non-Elective Contribution described in paragraph 3.2(b).</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(i)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Plan is not treated as a Top-Heavy Plan under Code Section&nbsp;416 for any Plan
Year for which the SIMPLE 401(k) Plan provisions apply.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>4.9 Automatic Enrollment</I></B>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If the Employer so elects in the Adoption Agreement, each Employee eligible
under the Employer&#146;s Code Section 401(k) cash or deferred arrangement shall
automatically become a Participant in the Plan as of the first Entry Date after
satisfying the Plan&#146;s eligibility requirements. The Employer may elect on the Adoption
Agreement to apply the automatic enrollment provisions to current Employees and
Participants or only to Employees hired on or after the Effective Date of the adoption
of or the amendment to the Plan providing for the automatic enrollment provisions. If
the Employer elects the provision to apply to current Employees, the Employer will
apply the automatic enrollment provision to Employees and Participants who are
deferring at less than the amount elected on the Adoption Agreement on or after the
Effective Date of the adoption of or the amendment to the Plan, except for those
Employees and Participants who make an affirmative election to receive the Compensation
in cash.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>After satisfying the Plan&#146;s eligibility requirements, each Employee will have
his or her Compensation automatically reduced by the percentage elected in the Adoption
Agreement. These amounts will be contributed to the Plan. An election by the Employee
not to make Elective Deferrals or to contribute a different percentage may be made at
any time. The election is effective for the first pay period and subsequent pay
periods (until superseded by a subsequent election) if filed when the Employee is
hired, or within a reasonable period thereafter ending before the Compensation for the
first pay period is currently made available. In the event an Employee has Elective
Deferrals withheld pursuant to this provision and no investment directive has been
received, any cash received shall be invested as provided for in paragraph 13.8 herein.
If an Employee elects to receive cash in lieu of Elective Deferrals and the election
is made when the Employee is hired or within a reasonable period thereafter ending
before the Compensation is currently available, then no Elective Deferrals for the
first pay period or subsequent pay periods are made on the Employee&#146;s behalf to the
Plan until the Employee makes a subsequent affirmative election to reduce his or her
Compensation. Elections filed at a later date are effective for payroll periods
beginning in the month next following the date the election is filed.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>For those current Participants who are deferring at a percentage or dollar
amount less than the amount elected on the Adoption Agreement, the Employer will in the
first payroll period after the effective date of the amendment reduce the Participant&#146;s
Compensation by the difference between the Participant&#146;s current deferral election and
the election as stated on the Adoption Agreement.</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->- 40 -<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>At the time an Employee is hired, the Plan Administrator shall provide the
Employee a notice that explains the automatic enrollment provision. This notice will
also explain the Employee&#146;s right to elect to have no such Elective Deferrals made to
the Plan or to alter the amount of those contributions. This notice will include the
procedure for exercising the right and the timing for implementation of any such
election. The Plan Administrator shall provide each Participant in the Plan with an
annual notice of his or her Elective Deferral percentage and each Participant&#146;s right
to change the percentage, including the procedure for exercising that right and the
timing for implementation of any such election. Prior to an Employee&#146;s automatic
enrollment becoming effective, the Plan Administrator will provide such Employee with
appropriate guidance as to the procedures then in effect, for the Employee to make
alternative elections referenced above. Each Employee deferring Compensation pursuant
to this paragraph shall be deemed to have consented to an Elective Deferral
contribution in the amount specified by the Employer in the Adoption Agreement, unless
he/she has filed an election to the contrary with the Plan Administrator pursuant to
the Plan&#146;s administrative procedures.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>4.10 Make-Up&nbsp;Contributions&nbsp;Under&nbsp;USERRA</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A Participant who has the right to make-up Elective Deferrals, Voluntary After-tax Contributions
and/or Required After-tax Contributions under USERRA shall be permitted to increase his or her
Elective Deferral with respect to a make-up year without regard to any provision limiting
contributions for such Plan Year. Make-up contributions shall be limited to the maximum amount
permitted under the Plan and the statutory limitations applicable with respect to the make-up year.
Employee-related make-up contributions must be made within the time period beginning on the date
of reemployment and continuing for the lesser of five (5)&nbsp;years or three (3)&nbsp;times the period of
military service.
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->- 41 -<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">




<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>ARTICLE V</B>
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>PARTICIPANT ACCOUNTS</B>

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>5.1 Separate&nbsp;Accounts</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Plan Administrator or its agent shall establish a separate recordkeeping account for each
Participant showing the fair market value of his or her Plan benefits. Each Participant&#146;s account
may be separated for recordkeeping purposes into the following sub-accounts:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Employer contributions:
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Non Safe-Harbor Matching Contribution Formula 1 Contributions</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Non Safe-Harbor Matching Contribution Formula 2 Contributions</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(3)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Qualified&nbsp;Matching&nbsp;Contributions</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(4)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Qualified&nbsp;Non-Elective&nbsp;Contributions</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(5)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Discretionary&nbsp;Contributions</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(6)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Safe Harbor Matching Contributions</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(7)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Safe Harbor Non-Elective Contributions</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(8)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Davis-Bacon Contributions</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(9)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Target Benefit Contributions</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(10)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>SIMPLE 401(k) Matching Contributions</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(11)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>SIMPLE 401(k) Non-Elective Contributions</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Money Purchase Pension Plan Contributions</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Employee contributions:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Voluntary After-tax Contributions</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Qualified Voluntary Contributions</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(3)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Elective Deferrals</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(4)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Required After-tax Contributions</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Rollover Contributions</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Transfer Contributions</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Elective Deferrals in a SIMPLE 401(k) Plan</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>5.2 Valuation Date</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Trustee shall value the Trust at the fair market value as of each Valuation Date and those
Valuation Dates elected in the Adoption Agreement or as directed in writing by the Plan
Administrator.
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Plan Administrators utilizing a daily valuation system for Participant
recordkeeping purposes shall process any contributions, distributions, investment
income or loss, any appreciation or depreciation, investment transactions (including a
purchase or sale of an investment alternative) and any other transactions which affect
a Participant on each business day that securities are traded on the New York Stock
Exchange or any other national securities market. Individual Participant recordkeeping
accounts are updated in accordance with paragraph 5.3 hereof as of each</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->- 42 -<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Valuation Date specified in the Adoption Agreement or such other date as elected by
the Plan Administrator.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Plan Administrators utilizing a balance forward valuation system for
Participant recordkeeping purposes will process contributions, distributions,
investment income or loss, investment transactions (including a purchase or sale of an
investment alternative) and any other transactions at the Plan level on the Valuation
Date and those other Valuation Dates as specified in the Adoption Agreement or any
other date(s) as the determined by the Plan Administrator. Individual Participant
recordkeeping accounts will be updated within the allocation period on the date or
dates determined by the Plan Administrator with respect to contributions and
distributions. Investment earnings will be allocated at the end of the valuation
period. Any other transactions which affect Participant accounts will be posted or
allocated to individual Participant accounts on the next following Valuation Date
unless the Plan Administrator elects, in a uniform and nondiscriminatory manner, to
allocate such transactions as they occur. The Employer may utilize a daily valuation
system for a portion of the Plan and a balance forward valuation system for the balance
of the Plan.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">All allocations for a particular Plan Year will be made as of the last Valuation Date(s) of that
Plan Year or such other dates determined by the Plan Administrator.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>5.3 Allocations&nbsp;To&nbsp;Participant&nbsp;Accounts</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">As of each Valuation Date elected by the Employer in the Adoption Agreement and/or on any date
within the allocation period selected in writing by the Plan Administrator, each Participant&#146;s
account shall be adjusted to reflect:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Participant&#146;s share of the Employer&#146;s contribution and forfeitures as
determined in the Adoption Agreement,</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>any Employee contributions,</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>any repayment of amounts previously distributed to a Participant upon a
separation from Service and repaid by the Participant since the last Allocation Date,</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Participant&#146;s proportionate share of any investment earnings and increase
in the fair market value of the Trust since the last Allocation Date, and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(e)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>loan repayments of principal and interest.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The&nbsp;Employer&nbsp;shall&nbsp;deduct&nbsp;from&nbsp;each&nbsp;account:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(f)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>any withdrawals or payments made from the Participant&#146;s account since the last
Allocation Date,</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(g)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Participant&#146;s proportionate share of any decrease in the fair market value
of the Trust since the last allocation Date, and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(h)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Participant&#146;s proportionate share of any fees and expenses paid from the Plan.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>5.4 Allocating&nbsp;Employer&nbsp;Contributions</I></B>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Employer must specify in the Adoption Agreement the manner in which the
Employer&#146;s contribution shall be allocated to Participants including any minimum
contribution for Top-Heavy Plans. Employer contributions shall be allocated to all
Participants eligible to receive a contribution as provided in the Adoption Agreement.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Notwithstanding any provision of this Plan to the contrary, Participants will
accrue the right to share in allocations of Employer contributions with respect to
periods of qualified military service as provided in Code Section&nbsp;414(u).</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->- 43 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>At the end of each Plan Year the Plan Administrator shall redetermine any
Matching Contribution for each Participant based on his or her eligible annual
Compensation in accordance with the Matching Contribution formula elected by the
Employer in the Adoption Agreement. Any Participant for whom any Matching Contribution
has not been sufficiently made in accordance with the Matching Contribution formula
elected by the Employer shall receive an additional Matching Contribution so that the
total annual deferrals (whether pre-tax or after-tax) reflected as a percentage of
eligible annual Compensation are matched in accordance with the Matching Contribution
formula (&#147;true-up&#148; of Matching Contributions) selected by the Employer in the Adoption
Agreement. If no election is made on the Adoption Agreement, no true-up of Matching
Contributions will occur.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>5.5 Allocating Investment Earnings And Losses</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Account balances are adjusted to reflect actual income and investment gains and losses from the
period beginning on the day following the last Valuation Date and ending on the current Valuation
Date. Each Participant&#146;s account shall receive a proportionate share of the actual income and
investment gains and losses during the period. The value of accounts for allocation purposes shall
be based on the value of all Participant accounts (without regard to any portion of any such
account attributable to segregated investments) as of the last Valuation Date less withdrawals,
distributions and expenses plus any contributions including deferrals (whether pre-tax or
after-tax) if any, paid from the Trust since the last Valuation Date. Investment gains and losses
shall be credited to all Participant accounts having a balance on the Valuation Date regardless of
the vested status of such account and regardless of the Participant&#146;s employment status. The Plan
Administrator shall also have the right to adopt an alternative procedure for allocating income and
investment gains and losses provided that such alternative procedure is uniform and does not
discriminate in favor of Highly Compensated Employees. Any change in procedure shall be effective
as of the next following Valuation Date or such other date as agreed to by the Employer and the
Plan Administrator. Accounts with segregated investments shall receive the income or loss on such
segregated investments. Investment gains or losses are determined separately for each investment
alternative offered under the Plan.
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The value of a Participant&#146;s account invested in a mutual fund (Registered
Investment Company) will equal the value of a share in such fund multiplied by the
number of shares credited to the Participant&#146;s account.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>In the case of any pooled investment vehicle, earnings, gains or losses on the
pooled investment vehicle will be allocated among the Participant&#146;s accounts in
proportion to the value of each Participant&#146;s account invested in that investment
vehicle immediately prior to the Valuation Date. The gain or loss attributed to each
investment vehicle will be credited to or charged against the Participants&#146; account.
Alternatively, the Plan Administrator or his designate may establish unit values for
each pooled investment vehicle offered under the Plan in accordance with uniform
procedures established by the Plan Administrator for this purpose. The value of the
portion of a Participant&#146;s account invested in a pooled investment vehicle will equal
the value of a unit in such investment vehicle multiplied by the number of units
credited to the account.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>In the case of any investment that is held specifically for a Participant&#146;s
account, any gain or loss on such investment will be charged or credited to that
Participant&#146;s account.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>5.6 Allocation Adjustments</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Plan Administrator or his designate, if applicable, shall have the right to redetermine the
value of Participant accounts if a previous allocation or valuation was performed incorrectly.
Such redetermination shall be made without regard to the reason for the incorrect allocation. Such
reasons may include, but are not limited to, incorrect contribution or Employee information
provided by the Employer or representative of the Employer, incorrect valuation of Plan assets,
incorrect determination of investment income and gains or losses, improper interpretation of the
Plan&#146;s allocation formulas or procedures, erroneous omission of Top-Heavy minimum contributions and
failure to transmit, receive or interpret amendments to the allocation formulas, methods or
procedures. Subject to express limits that may be imposed under the Code, the Plan Administrator
reserves the right to delay the processing of any contribution, distribution or other transaction
for any legitimate business reason (including, but not limited to,
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->- 44 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">failure of systems or computer programs, failure of means of transmission of data, <I>force majeure</I>,
the failure of any Service Provider to timely receive values or prices, or to correct for its
errors omissions or the errors or omissions of any Service Provider). After having made any
necessary adjustments, the Plan Administrator or his designate, if applicable, may issue either
revised or adjusted statements to Participants with an explanation of the allocation adjustments.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>5.7 Participant&nbsp;Statements</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Plan Administrator shall prepare a statement for each Participant not less frequently than
annually. Statements may be prepared more frequently as agreed between the Plan Administrator and
the Service Provider or other entity responsible for the maintenance of Plan records or for valuing
Plan assets. Each statement shall show the additions to and subtractions from the Participant&#146;s
account for the period since the last such statement and shall show the fair market value of the
Participant&#146;s account as of the current statement date.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>5.8 Changes In Method And Timing Of Valuing Participants&#146; Accounts</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If necessary or appropriate, the Plan Administrator may establish different or additional uniform
and nondiscriminatory procedures for determining the fair market value of Participant&#146;s accounts
under the Plan.
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->- 45 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">




<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>ARTICLE VI</B>
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>RETIREMENT BENEFITS AND DISTRIBUTIONS</B>

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>6.1 Normal&nbsp;Retirement&nbsp;Benefits</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A Participant shall be entitled to receive the balance held in his or her account upon attaining
his or her Normal Retirement Age or at such earlier dates as the provisions of this Article&nbsp;VI may
permit. If a Participant elects to continue working past his or her Normal Retirement Age, he or
she will continue as an active Participant. Unless the Employer elects otherwise in the Adoption
Agreement, distribution shall be made to such Participant at his or her request prior to his or her
actual retirement. Distribution shall be made in the normal form, or if elected, in one of the
optional forms of payment provided below.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>6.2 Early&nbsp;Retirement&nbsp;Benefits</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">An Early Retirement benefit may be available if elected in the Adoption Agreement to individuals
who meet the age and Service requirements specified in the Adoption Agreement. A Participant who
attains his or her Early Retirement Date will become fully vested, regardless of any vesting
schedule which otherwise might apply. If a Participant separates from Service with a
nonforfeitable benefit before satisfying the age requirements, but after having satisfied the
Service requirement, the Participant will be entitled to elect an Early Retirement benefit upon
satisfaction of the age requirement.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>6.3 Benefits&nbsp;On&nbsp;Termination&nbsp;Of&nbsp;Employment</I></B>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If a Participant terminates employment prior to Normal Retirement Age, such
Participant shall be entitled to receive the vested balance held in his or her account
payable at Normal Retirement Age in the normal form, or if elected, in one of the other
forms of payment provided hereunder. If applicable, the Early Retirement benefit
provisions may be elected. Notwithstanding the preceding, a former Participant may, if
allowed in the Adoption Agreement, make application to the Employer requesting early
payment of any deferred vested and nonforfeitable benefit due.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="margin-left: 8%; text-indent: -4%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">If a Participant terminates employment, and the value of the Participant&#146;s Vested
Account Balance is not greater than $5,000, the Participant may receive a lump sum
distribution of the value of the entire vested portion of such account balance and
the nonvested portion will be treated as a forfeiture. The Plan Administrator shall
follow a consistent and nondiscriminatory policy, as may be established, regarding
immediate cash-outs of Vested Account Balances.</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>For purposes of this Article, if the value of a Participant&#146;s Vested Account
Balance is zero, the Participant shall be deemed to have received a distribution of
such Vested Account Balance immediately following termination. If the Participant is
reemployed prior to incurring five (5)&nbsp;consecutive one (1)&nbsp;year Breaks in Service or
Periods of Severance, he or she will be deemed to have immediately repaid such
distribution. Notwithstanding the above, if the Employer maintains or has maintained a
policy of not distributing any amounts until the Participant&#146;s Normal Retirement Age,
the Employer can continue to uniformly apply such policy.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If a Participant terminates employment with a Vested Account Balance greater
than $5,000, and elects (with his or her Spouse&#146;s consent, if required) to receive 100%
of the value of his or her Vested Account Balance in a lump sum, the nonvested portion
will be treated as a forfeiture. The Participant (and his or her Spouse, if required)
must consent to any distribution when the Vested Account Balance described above
exceeds $5,000.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(e)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If a Participant who is not 100% vested receives or is deemed to receive a
distribution pursuant to this paragraph and resumes employment covered under this Plan,
the Participant shall have the right to repay to the Plan the full amount of the
distribution attributable to both Employer contributions and Elective Deferrals on or
before the earlier of the date the Participant incurs five (5)&nbsp;consecutive one (1)&nbsp;year
Breaks in Service following the date of distribution or five (5)&nbsp;years</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->- 46 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>after the first date on which the Participant is subsequently reemployed. In such
event, the Participant&#146;s account shall be restored to the value thereof at the time
the distribution was made. The account may be further increased by the Plan&#146;s
income and investment gains and/or losses on the undistributed amount from the date
of the distribution to the date of repayment.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(f)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If the Participant&#146;s Vested Account Balance is greater than $5,000, a
Participant shall have the option to postpone payment of his or her Plan benefits until
his or her Required Beginning Date. If elected in the Adoption Agreement, any balance
in a Participant&#146;s account resulting from his or her Employee contributions listed at
paragraph 5.1(b), hereof, not previously withdrawn, may be withdrawn by the Participant
immediately following separation from Service.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(g)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If a Participant ceases to be an active Employee as a result of a Disability,
such Participant shall have the right to make an application for a disability
retirement benefit payment. The Participant&#146;s account balance will be deemed
&#147;immediately distributable&#148; as set forth in paragraph 6.4, and will be fully vested
pursuant to paragraph 9.2.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(h)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If elected in the Adoption Agreement, when a terminating Participant or
Employee does not make a timely election with respect to the cash out distribution of
amounts greater than $1,000 but less than or equal to $5,000, pursuant to Code Sections
411(a)(7), 411(a)(11) and 417(e)(7), the Plan Administrator will make a direct rollover
into an individual retirement account or annuity (&#147;IRA&#148;). The Plan Administrator will
select the IRA trustee or custodian, establish the IRA and make the initial IRA
investment selection.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>6.4 Restrictions&nbsp;On&nbsp;Immediate&nbsp;Distributions</I></B>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>An account balance is immediately distributable if any part of the account
balance could be distributed to the Participant (or Surviving Spouse) before the
Participant attains (or would have attained if not deceased) the later of the Normal
Retirement Age or age sixty-two (62).</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="margin-left: 8%; text-indent: -4%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">If payment in the form of a Qualified Joint and Survivor Annuity is required and the
value of a Participant&#146;s Vested Account Balance exceeds $5,000, or there are
remaining payments to be made with respect to a particular distribution option that
previously commenced, and the account balance is immediately distributable, the
Participant and his or her Spouse (or where either the Participant or the Spouse has
died, the survivor) must consent to any distribution of such account balance.</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If payment in the form of a Qualified Joint and Survivor Annuity is not
required with respect to a Participant and the value of a Participant&#146;s Vested Account
Balance exceeds $5,000, and the account balance is immediately distributable, only the
Participant must consent to any distribution of such account balance.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The consent of the Participant and/or the Spouse shall be obtained in writing
or in such other form accepted by the Plan Administrator within the ninety (90)&nbsp;day
period ending on the Annuity Starting Date, which is the first day of the first period
for which an amount is paid as an annuity or in any other form. The Plan Administrator
shall notify the Participant and the Participant&#146;s Spouse of the right to defer any
distribution until the Participant&#146;s account balance is no longer immediately
distributable. Such notification shall include a general description of the material
features, and an explanation of the relative values of, the optional forms of benefit
available under the Plan in a manner that would satisfy the notice requirements of Code
Section&nbsp;417(a)(3), and shall be provided no less than thirty (30)&nbsp;days and no more than
ninety (90)&nbsp;days prior to the Annuity Starting Date.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(e)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If the distribution is one to which Code Sections&nbsp;401(a)(11) and 417 do not
apply, such distribution may commence less than thirty (30)&nbsp;days after the notice
required under Regulation&nbsp;Section&nbsp;1.411(a)-11(c) is given provided that:</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->- 47 -<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Plan Administrator clearly informs the Participant that the
Participant has the right to a period of at least thirty (30)&nbsp;days after
receiving the notice to consider the decision of whether or not to elect a
distribution (and, if applicable, a particular distribution option), and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Participant after receiving the notice affirmatively elects
a distribution.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If a distribution is one to which Code Section&nbsp;417 does apply, the distribution may
commence less than thirty (30)&nbsp;days, but not less than seven (7)&nbsp;days after the
notice required under Regulations Section&nbsp;1.411(a)-11(c) is given, provided that the
conditions of sub-paragraphs (1)&nbsp;and (2)&nbsp;above are satisfied with regard to both the
Participant and the Participant&#146;s Spouse.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(f)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Notwithstanding the foregoing, only the Participant need consent to the
commencement of a distribution in the form of a Qualified Joint and Survivor Annuity
while the account balance is immediately distributable. Furthermore, if payment in the
form of a Qualified Joint and Survivor Annuity is not required with respect to the
Participant pursuant to paragraph 8.7 of the Plan, only the Participant need consent to
the distribution of an account balance that is immediately distributable. Neither the
consent of the Participant nor the Participant&#146;s Spouse shall be required to the extent
that a distribution is required to satisfy Code Section&nbsp;401(a)(9) or Code Section&nbsp;415
or constitutes Excess Deferrals, Excess Contributions or Excess Aggregate
Contributions. In addition, upon termination of this Plan if the Plan does not offer
an annuity option (purchased from a commercial provider), the Participant&#146;s account
balance may, without the Participant&#146;s consent, be distributed to the Participant or
transferred to another Defined Contribution Plan &#091;other than an employee stock
ownership plan as defined in Code Section&nbsp;4975(e)(7)&#093; within the same controlled group.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>6.5 Normal And Optional Forms Of Payment</I></B>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The normal form of payment for a profit sharing, 401(k) or SIMPLE 401(k) plan
satisfying the requirements of paragraph 8.7 herein shall be a lump sum.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>A Plan other than a money purchase pension plan, a target benefit plan or a
profit-sharing plan required to provide a Joint and Survivor benefit may be amended
to eliminate or restrict optional payment forms provided that a single lump sum
payment options remains available, that is an otherwise identical distribution form
to the eliminated or restricted option, except with respect to the timing of
payments after commencement. The form must have the same (or less restrictive)
timing of distribution, medium of distribution and eligibility conditions that were
available for the eliminated forms of payment, and any such amendment will not be
effective until the earlier of ninety (90)&nbsp;days after the date that Plan
Participants are provided with the written notice of the Plan amendment in the form
of a summary of material modification (SMM)&nbsp;or the first day of the second Plan Year
after the Plan Year in which the amendment is adopted.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Each optional form of benefit provided under a standardized or non-standardized
safe-harbor plan (other than any that have been prospectively eliminated) must be
currently available to all Employees benefiting under the Plan. This is the case
regardless of whether a particular form of benefit is the actuarial equivalent of
any other optional form of benefit under the Plan. Code Section&nbsp;411(d)(6) prevents
a Plan from being amended to eliminate or restrict optional forms of benefits and
any other Code Section&nbsp;411(d)(6) protected benefits with respect to benefits
attributable to Service before the amendments except as expressly provided under the
Regulations Section&nbsp;1.411(d)-4.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>For money purchase and target benefit plans, the normal form of payment hereunder
shall be a Qualified Joint and Survivor Annuity as provided under Article&nbsp;VIII.
Effective January&nbsp;1, 2002, the Employer may elect in the Adoption Agreement to
eliminate any periodic payment options</TD>
</TR>


</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->- 48 -<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>that are not required by the Qualified Joint and Survivor Annuity rules such as but
not limited to installment payments.<BR>
The normal form of payment shall be automatic, unless the Participant files a
written request with the Employer prior to the date on which the benefit is
automatically payable, electing another option available under the Plan.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>A Participant whose Vested Account Balance exceeds $5,000 shall (with the consent of
his or her spouse, if applicable) have the right to receive his or her benefit in a
single lump sum or in installment payments. Installment payments need not be equal
or substantially equal until such time as the individual reaches his or her Required
Beginning Date. Installment payments which are intended to be equal or
substantially equal can be made monthly, quarterly, semi-annually or annually based
on any period not extending beyond the Joint and Survivor life expectancy of the
Participant and his or her Beneficiary.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Benefits payable under the Plan may be distributed in cash or in-kind as elected in
the Adoption Agreement.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Employer may elect on the Adoption Agreement to limit a Participant&#146;s right to
receive distributions in the form of marketable securities (other than Employer
securities) and to require distributions in the form of cash only. Only the right
to receive a distribution in the form of cash, Employer securities and/or other
property that is not marketable is protected. Any such amendment to the Plan will
not be effective until the earlier of ninety (90)&nbsp;days after the date that Plan
Participants are provided with the written notice of the Plan amendment in the form
of a summary of material modification (SMM)&nbsp;or the first day of the second Plan Year
after the Plan Year in which the amendment is adopted.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>A Plan that permits its Participants to receive in-kind distributions may limit the
available in-kind distributions to the investments listed in the Adoption Agreement
and only to the extent the investments are held in the Participant&#146;s account at the
time of the distribution. A Plan may be amended to limit the investments which will
be distributed in-kind. The amendment must include all investments (other than
marketable securities for which cash may be substituted) that are held in a
Participant&#146;s account at the time of the amendment and for which the Plan, prior to
such amendment, allowed for distribution of those investments in kind. The right to
an in-kind distribution for investments held at the time of the distribution would
only have to be protected to the extent such investment was in the Participant&#146;s
account at the time the amendment was adopted or effective, if later. Any such
amendment will not be effective until the earlier of ninety (90)&nbsp;days after the date
that Plan Participants are provided with the written notice of the Plan amendment in
the form of a summary of material modification (SMM)&nbsp;or the first day of the second
Plan Year after the Plan Year in which the amendment is adopted.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Promissory notes of Participants may be distributed in-kind pursuant to the
Employer&#146;s loan policy document.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Distribution of benefits payable in the form of installments shall be paid in cash.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The propriety, amount, and form of any distribution made under the terms of this
Plan shall be determined by the Plan Administrator. Upon such determination, the
Plan Administrator shall direct the Trustee or Custodian in writing or by any such
other means as expressly agreed upon, to make such a distribution.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>6.6 Commencement&nbsp;Of&nbsp;Benefits</I></B>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Unless the Participant elects otherwise, distribution of benefits will begin no
later than the sixtieth day after the close of the Plan Year in which the latest of the
following events occurs:</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->- 49 -<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Participant attains age sixty-five (65) (or Normal
Retirement Age if earlier),</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the tenth anniversary of the year in which the Participant
commenced participation in the Plan, or</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(3)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Participant terminates Service with the Employer.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Notwithstanding the foregoing, the failure of a Participant and Spouse (if
necessary) to consent to a distribution while a benefit is immediately distributable
within the meaning of paragraph 6.4 hereof, shall be deemed an election to defer
commencement of payment of any benefit sufficient to satisfy this paragraph.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If elected in the Adoption Agreement, if a terminating Participant or Employee
does not make a timely election with respect to the cash-out distribution pursuant to
Code Sections&nbsp;411(a)(7), 411(a)(11) and 417(e)(1), the Plan Administrator will make a
direct rollover into an individual retirement account or annuity (IRA). The Plan
Administrator will select the IRA trustee or custodian, establish the IRA account and
make the initial IRA investment selection.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>6.7 Transitional Rules&nbsp;For Cash-Out Limits</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">This paragraph provides transitional rules with regard to the cash-out limits for distributions
made prior to October&nbsp;17, 2000.
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Distributions Subject To Code Section&nbsp;417 &#151; </I></B>If payments in the form of a
Qualified Joint and Survivor Annuity are required with regard to a Participant, the
rules in this sub-paragraph 6.7(a) are substituted for the rule in the first sentence
of paragraph 6.4(b). If the value of the Participant&#146;s Vested Account Balance exceeds
$5,000 (or at the time of any distribution (1)&nbsp;in Plan Years beginning before August&nbsp;6,
1997, exceeded $3,500 or (2)&nbsp;in Plan Years beginning after August&nbsp;5, 1997, exceeded
$5,000), and the account balance is immediately distributable, the Participant and the
Participant&#146;s Spouse (or where either the Participant or the Spouse has died, the
survivor) must consent to any distribution of such account balance.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Distributions Not Subject To Code Section&nbsp;417 &#151; </I></B>If payment in the form of a
Qualified Joint and Survivor Annuity is not required with respect to a Participant, the
rules in this subparagraph 6.7(b) are substituted for the rules in paragraph 6.4(c).</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If the value of a Participant&#146;s Vested Account Balance derived from Employer and
Employee contributions:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>for Plan Years beginning before August&nbsp;6, 1997, exceeds $3,500
(or exceeded $3,500 at the time of any prior distribution),</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>for Plan Years beginning after August&nbsp;5, 1997, exceeds $3,500
(or exceeded $3,500 at the time of any prior distribution),</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(3)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>for Plan Years beginning after August&nbsp;5, 1997 and for a
distribution made after March&nbsp;21, 1999, that either exceeds $5,000 or is a
remaining payment under a selected optional form of payment that exceeded
$5,000 at the time the selected payment began, and the account balance is
immediately distributable, the Participant and the Participant&#146;s Spouse (or
where either the Participant or the Spouse had died, the survivor) must consent
to any distribution of such account balance.</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->- 50 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>6.8 In-Service&nbsp;Withdrawals</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If elected in the Adoption Agreement, an Employer may elect to permit a Participant in the Plan to
make an in-service withdrawal subject to any limitation(s) specified in the Adoption Agreement.
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>An Participant may withdraw all or any part of the fair market value of his or
her Voluntary or Required After-tax Contributions as described in Article&nbsp;IV, other
than Elective Deferrals, upon request to the Plan Administrator unless indicated
otherwise on the Adoption Agreement. No amount will be forfeited solely as a result of
a Participant&#146;s withdrawal of an amount pursuant to this paragraph 6.8. Employee
Rollover and Transfer Contributions and the income allocable to each may be withdrawn
at any time unless indicated otherwise on the Adoption Agreement.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Subject to Article&nbsp;VIII, Joint and Survivor Annuity Requirements (if
applicable) and pursuant to the Employer&#146;s election in the Adoption Agreement, a
Participant may be eligible to withdraw any part of his or her Qualified Voluntary
Contribution account by making application to the Plan Administrator. A request to
withdraw amounts pursuant to this paragraph must be consented to by the Participant&#146;s
Spouse unless the Plan satisfies the safe harbor under paragraph 8.7 hereof. Spousal
consent, if required, shall comply with the requirements of paragraph 6.4 relating to
immediate distributions.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>A Participant may withdraw all or any part of the fair market value of his or
her pre-1987 Voluntary Contributions with or without withdrawing the earnings
attributable thereto. Post-1986 Voluntary Contributions may only be withdrawn along
with a portion of the earnings thereon. The amount of the earnings to be withdrawn is
determined by using the formula:&nbsp;DA&nbsp;&#091;1-(V&nbsp;&#247;&nbsp;V&#043;E)&#093;, where DA is the distribution amount,
V is the amount of Voluntary Contributions and V&#043;E is the amount of Voluntary
Contributions plus the earnings attributable thereto. The aggregate value of the
Participant&#146;s Vested Account Balance derived from Employer and Employee contributions
(including Rollovers), whether vested before or upon death, includes the proceeds of
insurance contracts, if any, on the Participant&#146;s life. The provisions of this Article
shall apply to a Participant who is vested in amounts attributable to Employer
contributions, Employee contributions (or both) at the time of death or distribution.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Under a Profit Sharing Plan to the extent that the Employer elects in the
Adoption Agreement, one of the following conditions is required to withdraw all or any
part of the vested Non-Safe Harbor Matching Contributions and discretionary
contributions.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>An Employee who has been a Participant in the Plan for at least
five (5)&nbsp;years may, prior to separating from Service with the Employer, elect
to withdraw all or any part of the vested Non-Safe Harbor Matching
Contributions, and discretionary contributions.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>An Employee who has been a Participant in the Plan for at least
two (2)&nbsp;years may, prior to separating from Service with the Employer, elect to
withdraw all or any part of the vested Non-Safe Harbor Matching Contributions
and discretionary contributions.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(3)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>A Participant who had attained age 59<FONT style="font-size: 70%"><SUP>1</SUP></FONT>/<FONT style="font-size: 60%">2</FONT> may, prior to separation
from Service, elect to withdraw all of any part of the vested Non-Safe Harbor
Matching Contributions and discretionary contributions.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(e)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Unless otherwise elected by the Employer in the Adoption Agreement, Elective
Deferrals, Qualified Non-Elective Contributions, Safe Harbor Matching and Non-Elective
Contributions, and Qualified Matching Contributions, and income allocable to each, are
not distributable to a Participant earlier than upon separation from Service, death, or
Disability. Such amounts may also be distributed upon:</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->- 51 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>termination of the Plan without the establishment of another
Defined Contribution Plan other than an employee stock ownership plan &#091;as
defined in Code Section&nbsp;4975(e)(7)&#093; or a Simplified Employee Pension Plan &#091;as
defined in Code Section&nbsp;408(k)&#093;, or a SIMPLE IRA plan &#091;as defined in Code
Section&nbsp;408(p)&#093;,</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the disposition by a corporation to an unrelated corporation of
substantially all of the assets &#091;within the meaning of Code Section&nbsp;409(d)(2)&#093;
used in a trade or business of such corporation if such corporation continues
to maintain this Plan after the disposition, but only with respect to Employees
who continue employment with the corporation acquiring such assets,</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(3)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the disposition by a corporation to an unrelated entity of such
corporation&#146;s interest in a subsidiary &#091;within the meaning of Code Section
409(d)(3)&#093; if such corporation continues to maintain this Plan, but only with
respect to Employees who continue employment with such subsidiary,</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the attainment of age 59<FONT style="font-size: 70%"><SUP>1</SUP></FONT>/<FONT style="font-size: 60%">2</FONT>, or</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the hardship of a Participant as described in paragraph 6.9.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(f)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>An in-service withdrawal shall not be eligible for redeposit to the Trust. A
withdrawal under this paragraph shall not prohibit such Participant from sharing in any
future Employer contribution he or she would otherwise be eligible to receive.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(g)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Money purchase pension plans and target benefit plans may not allow in-service
withdrawals prior to attainment of the Normal Retirement Age as specified in the
Adoption Agreement.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(h)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Notwithstanding any provisions of the Plan to the contrary, to the extent that
any optional form of benefit under this Plan permits a distribution prior to the
Participant&#146;s retirement, death, Disability, or separation from Service, and prior to
Plan termination, the optional form of benefits is not available with respect to
benefits attributable to assets (including the post-transfer earnings thereon) and
liabilities that are transferred within the meaning of Code Section&nbsp;414(l), to this
Plan from a money purchase pension plan qualified under Code Section 401(a) (other than
any portion of those assets and liabilities attributable to Voluntary After-tax
Contributions).</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(i)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>A Participant may withdraw any amount attributable to profit-sharing
contributions, Elective Deferrals, Matching Contributions, Rollover and Transfer
Contributions, not in excess of the vested amount of such contributions, if the
withdrawal is made after the Participant attains age 59<FONT style="font-size: 70%"><SUP>1</SUP></FONT>/<FONT style="font-size: 60%">2</FONT>, as elected in the Adoption
Agreement.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(j)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Partially Vested Participants</I></B>&nbsp;-&nbsp;If a distribution is made at a time when a
Participant has a nonforfeitable right to less than 100% of the account balance derived
from Employer contributions and the Participant may increase the nonforfeitable
percentage in the account:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>a separate account will be established for the Participant&#146;s
interest in the Plan as of the time of the distribution, and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>at any relevant time the Participant&#146;s nonforfeitable portion
of the separate account will be equal to an amount (&#147;X&#148;) determined by the
formula:</TD>
</TR>

</TABLE>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt">X&nbsp;=&nbsp;P&nbsp;&#091;AB&nbsp;&#043;&nbsp;D&#093;&nbsp;-&nbsp;D
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>For purposes of applying the formula: &#147;P&#148; is the nonforfeitable percentage at the
relevant time, &#147;AB&#148; is the account balance at the relevant time, &#147;D&#148; is the amount
of the distribution.</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->- 52 -<!-- /Folio -->
</DIV>

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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>6.9 Hardship&nbsp;Withdrawals</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If elected in the Adoption Agreement, a Participant may request a Hardship withdrawal as provided
in this paragraph. If applicable, Hardship withdrawals are subject to the spousal consent
requirements in Code Sections&nbsp;401(a)(11) and 417. A request to withdraw amounts must be consented
to by the Participant&#146;s Spouse unless the Plan satisfies the safe harbor provisions under paragraph
8.7 hereof. Spousal consent, if required, shall comply with the requirements of paragraph 6.4
relating to immediate distributions.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If elected in the Adoption Agreement, a Participant shall be permitted to make a Hardship
withdrawal of any amount attributable to the vested portion of Elective Deferral Contributions (and
any earnings credited to a Participant&#146;s account as of the later of December&nbsp;31, 1988, and the end
of the last Plan Year ending before July&nbsp;1, 1989). If elected in the Adoption Agreement, fully
vested profit-sharing contributions, Matching Contributions, Rollover Contributions, Transfer
Contributions and the income allocable to each (without regard to attainment of age 59<FONT style="font-size: 70%"><SUP>1</SUP></FONT>/<FONT style="font-size: 60%">2</FONT> or
Disability) may be available for Hardship withdrawal if the Participant establishes that an
immediate and heavy financial need exists and the withdrawal is necessary to satisfy such financial
need. A Participant may withdraw all or any part of the fair market value of his or her Voluntary
or Required After-tax Contributions due to a Hardship upon request to the Plan Administrator.
Such request shall be made in accordance with procedures adopted by the Plan Administrator or his
or her designate who shall have sole authority to authorize and direct a Hardship withdrawal
pursuant to the following rules:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Administrative Requirements </I></B><B>&#151; </B>A distribution will be considered as necessary to
satisfy an immediate and heavy financial need of the Participant only if:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Participant has obtained all distributions, other than
Hardship distributions, and all nontaxable loans under all plans maintained by
the Employer.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Participant&#146;s Elective Deferrals, Voluntary After-tax
Contributions and Required After-tax Contributions will be suspended for all
plans maintained by the Employer (other than benefits under Code Section&nbsp;125
plans) for twelve (12)&nbsp;months after the receipt of the Hardship distribution.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(3)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The distribution is not in excess of the amount of the
immediate and heavy financial need described at paragraph (b)&nbsp;including amounts
necessary to pay any Federal, state or local income taxes or penalties
reasonably anticipated to result from the distribution.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(4)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>All plans maintained by the Employer must provide that a
Participant may not make Elective Deferrals for the Participant&#146;s taxable year
immediately following the taxable year of the Hardship distribution in excess
of the applicable limit under Code Section 402(g) for such taxable year, less
the amount of such Participant&#146;s Elective Deferrals for the taxable year during
which the Hardship distribution was received.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Exclusive Reasons For Hardship Withdrawal </I></B>&#151; An immediate and heavy financial
need exists when the Hardship withdrawal will be used to pay the following:</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="margin-left: 13%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">expenses incurred or necessary for medical care &#091;described in Code Section
213(d)&#093; of the Participant, his or her Spouse, children and other
dependents,</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the cost directly related to the purchase (excluding mortgage
payments) of the principal residence of the Participant,</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(3)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>payment of tuition and related educational expenses (including
but not limited to expenses associated with room and board) for the next twelve
(12)&nbsp;months of post-secondary education for the Participant, his or her Spouse,
children or other dependents, or</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(4)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the need to prevent eviction of the Participant from, or a
foreclosure on the mortgage of, the Participant&#146;s principal residence.</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->- 53 -<!-- /Folio -->
</DIV>

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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If a request for a Hardship withdrawal is approved by the Plan Administrator,
funds shall be withdrawn from the contribution sources as elected in the Adoption
Agreement unless provided otherwise by the Plan Administrator in an administrative
procedure. Liquidation of a Participant&#146;s assets for the purpose of a Hardship
withdrawal will be allocated on a pro-rata basis across all the investment alternatives
in a Participant&#146;s account, unless otherwise provided by administrative procedure or by
a directive from the Plan Administrator or by the Plan Participant.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>6.10 Direct&nbsp;Rollover&nbsp;Of&nbsp;Benefits</I></B>
</DIV>


<DIV align="left" style="margin-left: 8%; text-indent: -4%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">Notwithstanding any provision of the Plan to the contrary that would otherwise limit
a Participant&#146;s election under this paragraph, for distributions made on or after
January&nbsp;1, 1993, a Participant may elect, at the time and in the manner prescribed
by the Plan Administrator, to have any portion of an Eligible Rollover Distribution
paid directly to an Eligible Retirement Plan or individual retirement account
specified by the Participant in a Direct Rollover. Any portion of a distribution
which is not paid directly to an Eligible Retirement Plan or individual retirement
account shall be distributed to the Participant. For purposes of this paragraph, a
surviving Spouse or a Spouse or former Spouse who is an alternate payee under a
Qualified Domestic Relations Order as defined in Code Section&nbsp;414(p), will be
permitted to elect to have any Eligible Rollover Distribution paid directly to an
individual retirement account (IRA)&nbsp;or an individual retirement annuity (IRA)&nbsp;or to
another Qualified Plan in which the alternate payee is a participant.</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If the entire Vested Account Balance is not eligible for a Direct Rollover of
benefits as described in (a)&nbsp;above, the Participant may either make an elective
transfer of the entire Vested Account Balance pursuant to the procedure described at
paragraph 4.5 or a direct rollover of the portion which can be rolled over as described
in (a)&nbsp;above and an elective transfer of the rest as described in paragraph 4.5 herein.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>After December&nbsp;31, 2001, the elective transfer of distributable benefits will
be available only if the direct rollover provisions of Code Section&nbsp;401(a)(31) would
not be available to transfer the Participant&#146;s entire Vested Account Balance to the
transferee plan. This elective transfer option will only be available in the following
circumstances;</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="margin-left: 13%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">The Plan does not have a single sum distribution option available. The
benefits are distributable only in a periodic payment method.</DIV>


<DIV align="left" style="margin-left: 13%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">The distribution includes benefits that are not eligible for rollover
treatment, including benefits attributable to After-tax Contributions,
required minimum distributions or other amounts that have previously been
included in income.</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Distributions that consist of the Participant&#146;s entire account balance which is
entirely eligible for rollover treatment will be transferred as a direct rollover
rather than an elective transfer.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>6.11 Participant&#146;s Notice&nbsp;</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>&nbsp;</I></B>In the event that a Participant&#146;s benefit becomes payable under Plan terms or if a
Participant requests distribution of his or her benefit, the Plan Administrator shall provide such
Participant with a notice regarding distribution of such benefit. The notice shall describe any
Plan related information regarding the distribution including the Joint and Survivor Annuity
requirements provided at paragraph 6.4(d), if applicable, the normal and optional forms of payment
provided at paragraph 6.5, and the information required in connection with an Eligible Rollover
Distribution. Information in connection with an Eligible Rollover Distribution shall include the
right to have the funds transferred directly to another Qualified Plan or individual retirement
account, the income tax withholding requirements, the rollover rules with respect to amounts
distributed to the Participant, the default direct rollover provisions of Vested Account Balances
greater than $1,000 but less than or equal to $5,000 (any other appropriate information such as the
name and address, and telephone number of the IRA Trustee and information regarding IRA maintenance
and withdrawal fees and how the IRA funds will be invested) and the general tax rules which apply
to
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->- 54 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">such distributions. Such notice shall be provided to the Participant within the time period
prescribed at paragraph 6.4(d) hereof or, if the safe harbor provisions of paragraph 8.7 are
applicable, not less than thirty (30)&nbsp;days prior to the Annuity Starting Date, subject to a waiver
period of a lesser number of days if elected by the Participant and if applicable, their Spouse.
A default direct rollover will occur not less than thirty (30)&nbsp;days and not more than ninety (90)
days after such notice with the explanation of the default direct rollover is provided to the
separating Participant.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>6.12 Assets Transferred From Money Purchase Pension Plans</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Notwithstanding any provision of this Plan to the contrary, to the extent that any optional form of
benefit under this Plan permits a distribution prior to the Employee&#146;s retirement, death,
Disability, or severance from employment, and prior to Plan termination, the optional form of
benefit is not available with respect to benefits attributable to assets (including the associated
post-transfer earnings) and liabilities that are transferred, within the meaning of Code Section
414(l), to this Plan from a money purchase pension plan qualified under Code Section 401(a) (other
than any portion of those assets and liabilities attributable to Voluntary After-tax
Contributions).
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>6.13 Assets Transferred From A Code Section&nbsp;401(k) Plan</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If the Plan receives a direct transfer (by merger or otherwise) of Elective Deferrals (or amounts
treated as Elective Deferrals) under a Plan with a Code Section 401(k) arrangement, the
distribution restrictions of Code Sections&nbsp;401(k)(2) and 401(k)(10) continue to apply to those
transferred Elective Deferrals.
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->- 55 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">




<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>ARTICLE VII</B>
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>DISTRIBUTION REQUIREMENTS</B>

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>7.1 Joint&nbsp;And&nbsp;Survivor&nbsp;Annuity&nbsp;Requirements&nbsp;</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">All distributions made under the terms of this Plan must comply with the provisions of Article&nbsp;VIII
including, if applicable, the safe harbor provisions thereunder.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>7.2 Minimum&nbsp;Distribution&nbsp;Requirements&nbsp;</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">All distributions required under this Article shall be determined and made in accordance with the
minimum distribution requirements of Code Section&nbsp;401(a)(9) and the Regulations issued thereunder,
including the minimum distribution incidental benefit rules found at Regulations Section
1.401(a)(9)-2. The entire interest of a Participant must be distributed or begin to be distributed
no later than the Participant&#146;s Required Beginning Date. Life expectancy and joint and last
survivor life expectancies are computed by using the expected return multiples found in Tables V
and VI of Regulations Section&nbsp;1.72-9.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>7.3 Limits On Distribution Periods</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">As of the First Distribution Calendar Year, distributions, if not made in a single sum, may only be
made over one of the following periods (or a combination thereof):
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the life of the Participant,</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the life of the Participant and their Beneficiary,</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>a period certain not extending beyond the life expectancy of the Participant, or</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>a period certain not extending beyond the joint and last survivor life expectancy of
the Participant and their Beneficiary.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>7.4 Required Distributions On Or After The Required Beginning Date</I></B>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If a Participant&#146;s benefit is to be distributed over (i)&nbsp;a period not extending
beyond the life expectancy of the Participant or the joint life and last survivor
expectancy of the Participant and the Participant&#146;s Beneficiary or (ii)&nbsp;a period not
extending beyond the life expectancy of the Beneficiary, the amount required to be
distributed for each calendar year, beginning with distributions for the First
Distribution Calendar Year, must at least equal the sum obtained by dividing the
Participant&#146;s benefit by the Applicable Life Expectancy.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>For calendar years beginning before January&nbsp;1, 1988, if the Participant&#146;s
Spouse is not the designated Beneficiary, the method of distribution selected must
assure that at least 50% of the Present Value of the amount available for the
distribution is paid within the life expectancy of the Participant.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>For calendar years beginning after December&nbsp;31, 1989, the amount to be
distributed each year beginning with distributions for the First Distribution Calendar
Year, shall not be less than the quotient obtained by dividing the Participant&#146;s
Benefit by the lesser of (i)&nbsp;the Applicable Life Expectancy or (ii)&nbsp;if the
Participant&#146;s Spouse is not the Beneficiary, the applicable divisor determined from the
table set forth in Q&#038;A-4 of Regulations Section&nbsp;1.401(a)(9)-2. Distributions after the
death of the Participant shall be distributed using the Applicable Life Expectancy as
the relevant divisor without regard to Regulations Section&nbsp;1.401(a)(9)-2.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The minimum distribution required for the Participant&#146;s First Distribution
Calendar Year must be made on or before the Participant&#146;s Required Beginning Date. The
minimum distribution for other calendar years, including the minimum distribution for
the Distribution Calendar Year in which</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->- 56 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Participant&#146;s Required Beginning Date occurs, must be made on or before December
31 of that Distribution Calendar Year.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(e)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If the Participant&#146;s Benefit is distributed in the form of an annuity,
distributions thereunder shall be made in accordance with the requirements of Code
Section&nbsp;401(a)(9) and the Regulations thereunder.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(f)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Distributions made to a Participant and the Participant&#146;s Beneficiary shall be
made in accordance with the incidental death benefit requirements of Code Section
401(a)(9) and the Regulations issued thereunder.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(g)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>For purposes of determining the amount of the required distribution for each
Distribution Calendar Year, the account balance to be used is the account balance
determined as of the last Valuation Date preceding the Distribution Calendar Year.
This balance will be increased by the amount of any contributions or forfeitures
allocated to the account balance after the Valuation Date in such preceding calendar
year. Such balance will also be decreased by distributions made after the Valuation
Date in such preceding Calendar Year.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(h)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>For purposes of paragraph 7.4(g), if any portion of the minimum distribution
for the First Distribution Calendar Year is made in the second Distribution Calendar
Year on or before the Required Beginning Date, the amount of the minimum distribution
made in the second Distribution Calendar Year shall be treated as if it had been made
in the immediately preceding Distribution Calendar Year.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>7.5 Required Beginning Date</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If this Plan is an amendment or restatement of a Plan which included the provisions of the minimum
distribution rules as in effect prior to the enactment of the Small Business Job Protection Act of
1996 (SBJPA), the Employer may elect in the Adoption Agreement to substitute the minimum
distribution rules in effect after the enactment of SBJPA. The Employer, so electing, must also
elect in the Adoption Agreement those transitional rules that shall apply to its Plan.
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Required Beginning Date for a Participant who is a 5% owner with respect to the
Plan Year ending in the calendar year in which the Participant attains age 70<FONT style="font-size: 70%"><SUP>1</SUP></FONT>/<FONT style="font-size: 60%">2</FONT> is
the April 1 of the calendar year following the calendar year in which the
Participant attains age 70<FONT style="font-size: 70%"><SUP>1</SUP></FONT>/<FONT style="font-size: 60%">2</FONT>. Once distributions have begun to a 5% owner under this
paragraph, they must continue to be distributed even if the Participant ceases to be
a 5% owner in any subsequent year.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Unless the Employer has elected to continue to operate the provisions of the minimum
required distribution in accordance with the provisions prior to the enactment of
the SBJPA, or if elected otherwise in the Adoption Agreement or by operation of the
Plan, the Required Beginning Date for a Participant who is not a 5% owner is no
later than the April 1 of the calendar year following the later of the calendar year
in which the Participant attains age 70<FONT style="font-size: 70%"><SUP>1</SUP></FONT>/<FONT style="font-size: 60%">2</FONT> or the calendar year in which the
Participant retires.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If the Employer has elected to continue under the prior provisions of the law, then
except as provided below, the Required Beginning Date is the April 1 of the calendar
year following the calendar year in which a Participant attains age 70<FONT style="font-size: 70%"><SUP>1</SUP></FONT>/<FONT style="font-size: 60%">2</FONT>.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>A Participant who:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(i)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>is not a 5% owner,</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(ii)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>has not had a Separation from Service,</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>had attained age 70<FONT style="font-size: 70%"><SUP>1</SUP></FONT>/<FONT style="font-size: 60%">2</FONT> prior to 1997, and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>had previously commenced required minimum distributions under the
distribution rules (as then in effect) may elect to discontinue
receiving</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->- 57 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>distributions under the Plan. A Participant who makes such an
election to discontinue distributions must establish a new Annuity
Starting Date when benefits recommence under the Plan. A married
Participant who is subject to the Qualified Joint and Survivor
Annuity provisions of 8.9 must obtain spousal consent to discontinue
his or her distributions if distributions are in the form of a
Qualified Joint and Survivor Annuity and to recommence benefits in a
form other than a Qualified Joint and Survivor Annuity. Any such
election will be made pursuant to the uniform and nondiscriminatory
procedures established by the Plan Administrator.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>A Participant who:</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="margin-left: 16%; text-indent: -4%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">is not a more than 5% owner, and</DIV>


<DIV align="left" style="margin-left: 16%; text-indent: -4%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">had attained age 70<FONT style="font-size: 70%"><SUP>1</SUP></FONT>/<FONT style="font-size: 60%">2</FONT> in 1997 or in a later year (or attained age 70<FONT style="font-size: 70%"><SUP>1</SUP></FONT>/<FONT style="font-size: 60%">2</FONT>
in 1996, but had not commenced required minimum distributions in
1996) may elect to postpone distribution of the required minimum
distributions until the Participant&#146;s Required Beginning Date as
established in this paragraph. If a Participant attained age 70<FONT style="font-size: 70%"><SUP>1</SUP></FONT>/<FONT style="font-size: 60%">2</FONT> in
1996, he or she must have elected under this paragraph to postpone
distribution by December&nbsp;31, 1997. If the Participant attains age
70<FONT style="font-size: 70%"><SUP>1</SUP></FONT>/<FONT style="font-size: 60%">2</FONT> in 1997 or later, he or she must elect to postpone distributions
under this paragraph not later than April 1 of the year following the
year in which the Participant attained age 70<FONT style="font-size: 70%"><SUP>1</SUP></FONT>/<FONT style="font-size: 60%">2</FONT>.</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(iii)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Notwithstanding the foregoing, a Participant
who is not a more than 5% owner, has not had a separation from service,
and is currently in benefit payment status because of attainment of age
70<FONT style="font-size: 70%"><SUP>1</SUP></FONT>/<FONT style="font-size: 60%">2</FONT> in 1997 or in a later year (or attained age 70<FONT style="font-size: 70%"><SUP>1</SUP></FONT>/<FONT style="font-size: 60%">2</FONT> in 1996) may elect
to discontinue receiving distributions under the Plan and recommence
payments by April 1 of the calendar year in which the Participant
retires. A Participant who makes such an election to discontinue
distributions must establish a new Annuity Starting Date when benefits
recommence under the Plan. A married Participant who is subject to the
Qualified Joint and Survivor Annuity provisions of paragraph 8.9 must
obtain spousal consent to discontinue his or her distributions if
distributions are in the form of a Qualified Joint and Survivor Annuity
and to recommence benefits in the form other than a Qualified Joint and
Survivor Annuity. Any such election will be made pursuant to the
uniform and nondiscriminatory procedures established by the Plan
Administrator.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Required Beginning Date for a Participant who:</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>had attained age 70<FONT style="font-size: 70%"><SUP>1</SUP></FONT>/<FONT style="font-size: 60%">2</FONT> prior to January&nbsp;1, 1998, and</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(ii)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>was not a 5% owner at any time during the Plan
Year ending with or within the calendar year in which the Participant
attained age 66<FONT style="font-size: 70%"><SUP>1</SUP></FONT>/<FONT style="font-size: 60%">2</FONT> or any subsequent Plan Year, is April 1 of the
calendar year following the calendar year in which the Participant
retires.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Except as provided above, the Required Beginning Date for a Participant who
was a 5% owner at any time during the five (5)&nbsp;Plan Year period ending in
the calendar year in which the Participant attained age 70<FONT style="font-size: 70%"><SUP>1</SUP></FONT>/<FONT style="font-size: 60%">2</FONT> is April 1 of
the calendar year following the calendar year in which the Participant
attained age 70<FONT style="font-size: 70%"><SUP>1</SUP></FONT>/<FONT style="font-size: 60%">2</FONT>. For a Participant who became a 5% owner during any Plan
Year after the calendar year in which the Participant attained age 70<FONT style="font-size: 70%"><SUP>1</SUP></FONT>/<FONT style="font-size: 60%">2</FONT>, the
Required Beginning Date is April 1 of the calendar year in which such
subsequent Plan Year ends.</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->- 58 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">For purposes of this Article, the term 5% owner shall have the same meaning as the term is defined
under Code Section&nbsp;416. A Participant is treated as a 5% owner under this paragraph if such
Participant is a 5% owner at any time during the Plan Year ending with or within the calendar year
the Participant attains age 70<FONT style="font-size: 70%"><SUP>1</SUP></FONT>/<FONT style="font-size: 60%">2</FONT>. Once distributions have begun to a 5% owner under this paragraph,
they must continue to be distributed even if the Participant ceases to be a 5% owner in a
subsequent year.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>7.6 Transitional Rules</I></B>
</DIV>


<DIV align="left" style="margin-left: 8%; text-indent: -4%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">Notwithstanding the other requirements of this Article and subject to the
requirements of Article&nbsp;VIII, Joint and Survivor Annuity Requirements, distribution
on behalf of any Employee, including a 5% owner may be made in accordance with all
of the following requirements, regardless of when such distribution commences:</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the distribution by the Trust is one which would not have
disqualified such Trust under Code Section&nbsp;401(a)(9) as in effect prior to
amendment by the Deficit Reduction Act of 1984,</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the distribution is in accordance with a method of distribution
designated by the Participant whose interest in the Trust is being distributed
or, if the Participant is deceased, by a Beneficiary of such Participant,</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(3)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>such designation was in writing, was signed by the Participant
or the Beneficiary, and was made before January&nbsp;1, 1984,</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(4)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Participant had accrued a benefit under the Plan as of
December&nbsp;31, 1983, and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(5)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the method of distribution designated by the Participant or the
Beneficiary specifies the time at which distribution will commence, the period
over which distributions will be made, and in the case of any distribution upon
the Participant&#146;s death, the Beneficiaries of the Participant listed in order
of priority.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>A distribution upon death will not be covered by this transitional rule unless
the information in the designation contains the required information described above
with respect to the distributions to be made upon the death of the Participant.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>For any distribution which commences before January&nbsp;1, 1984, but continues
after December&nbsp;31, 1983, the Participant or the Beneficiary to whom such distribution
is being made, will be presumed to have designated the method of distribution under
which the distribution is being made, if the method of distribution was specified in
writing and the distribution satisfies the requirements in subparagraphs (a)(1) through
(5)&nbsp;above.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If a designation is revoked, any subsequent distribution must satisfy the
requirements of Code Section&nbsp;401(a)(9) and the Regulations thereunder. If a
designation is revoked subsequent to the date distributions are required to begin, the
Plan must distribute by the end of the calendar year following the calendar year in
which the revocation occurs the total amount not yet distributed which would have been
required to have been distributed to satisfy Code Section&nbsp;401(a)(9) and the Regulations
thereunder, but for the Code Section&nbsp;242(b)(2) election of the Tax Equity and Fiscal
Responsibility Act of 1982. For calendar years beginning after 1988, such
distributions must meet the minimum distribution incidental benefit requirements in
Section&nbsp;1.401(a)(9)-2 of the Income Tax Regulations. Any changes in the designation
will be considered to be a revocation of the designation. However, the mere
substitution or addition of another Beneficiary (one not named in the designation)
under the designation will not be considered to be a revocation of the designation, so
long as such substitution or addition does not alter the period over which
distributions are to be made under the designation, directly or indirectly (for
example, by altering the relevant measuring life). In the case in which an amount is
transferred or rolled over from one plan to another plan, the rules in Q&#038;A J-2 and Q&#038;A
J-3 of the Regulations shall apply.</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->- 59 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>7.7 Designation Of Beneficiary</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Each Participant shall file a written designation of Beneficiary with the Plan Administrator upon
qualifying for participation in this Plan. Such designation shall remain in force until revoked by
the Participant by filing a new Beneficiary designation form with the Employer. A profit-sharing
or 401(k) Plan satisfying the requirements of paragraph 8.7 requires the Beneficiary shall be the
Participant&#146;s Spouse, if any, unless such Spouse properly consents otherwise.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>7.8 Beneficiary</I></B>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>For purposes of the Plan, a Beneficiary is the person or persons designated as such
in accordance with Code Section&nbsp;401(a)(9) and the Regulations thereunder by the
Participant or by the Participant&#146;s surviving Spouse if the Participant&#146;s surviving
Spouse is entitled to receive distributions under the Plan. Such a designation by
the Participant&#146;s surviving Spouse, however, shall relate solely to the
distributions to be made under the Plan after the death of both the Participant and
the surviving Spouse. A Beneficiary designation shall be communicated to the Plan
Administrator on a form or other type of communication acceptable to the Plan
Administrator for use in connection with the Plan, signed by the designating person,
and subject to the last sentence of this subparagraph (a), filed with the Plan
Administrator in accordance with this paragraph 7.8 not later than thirty (30)&nbsp;days
after the designating person&#146;s death. The form may name individuals, trusts or
estates to take upon the contingency of survival and may specify or limit the manner
of distribution thereto. In the event a Participant or the Participant&#146;s surviving
Spouse, as the case may be, fails to properly designate a Beneficiary (including, as
improper, a designation to which the Participant&#146;s surviving Spouse did not properly
consent) or in the event that no properly designated Beneficiary survives the
Participant or the Participant&#146;s surviving Spouse, as applicable, then the
Beneficiary of such person shall be his surviving Spouse or, if none, his issue <I>per
stirpes </I>or, if no issue, the Participant&#146;s surviving parents in equal shares, or if
no surviving parents, then to the Participant&#146;s estate.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Beneficiary designation last accepted by the Plan Administrator during the
designating person&#146;s lifetime before such distribution is to commence shall be
controlling and, whether or not fully dispositive of the vested portion of the
account of the Participant involved, thereupon shall revoke all such forms
previously filed by that person.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Notwithstanding subparagraph (a)&nbsp;of this paragraph 7.8, the designation by a married
Participant of any Beneficiary other than the Participant&#146;s Spouse, or the change of
any such Beneficiary to a new Beneficiary other than the Participant&#146;s Spouse, shall
not be valid unless made in writing and consented to by the Participant&#146;s Spouse.
The Spouse&#146;s consent to such designation must be made in the manner described in
this paragraph 7.8.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Any Beneficiary designation made and in effect under a Qualified Plan immediately
prior to that Plan&#146;s amendment and continuation in the form of this Plan shall be
deemed to be a valid Beneficiary designation filed under this Plan to the extent
consistent with this Plan. If such Beneficiary designation was made with respect to
a Qualified Plan that permitted the Participant to designate without spousal consent
a Beneficiary to receive 50% of the Participant&#146;s account balance in the event of
the Participant&#146;s death, with respect to such Beneficiary designation under this
Plan, paragraph 7.8 shall be applied by application of 50% of the vested portion of
the Participant&#146;s account toward the purchase of a Qualified Pre-Retirement Survivor
Annuity and the balance of the Participant&#146;s account shall be paid to the designated
Beneficiary pursuant to the provisions of Article&nbsp;VIII. In such event, the amount
of Voluntary After-tax Contributions applied to the purchase of the annuity shall be
in the same proportion as the Voluntary After-tax Contributions bear to the entire
Participant&#146;s account.</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->- 60 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>7.9 Distribution Beginning Before Death</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">This paragraph is applicable only after the Participant&#146;s Required Beginning Date as elected by the
Employer in the Adoption Agreement. If the Participant dies after distribution of his or her
interest has begun, the remaining portion of such interest will continue to be distributed at least
as rapidly as under the method of distribution being used prior to the Participant&#146;s death.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>7.10 Distribution Beginning After Death</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">This paragraph is applicable before the Participant&#146;s Required Beginning Date as elected by the
Employer in the Adoption Agreement, even if distributions have commenced from the Plan. If the
Participant dies before distribution of his or her interest begins, distribution of the
Participant&#146;s entire interest shall be completed by December&nbsp;31 of the calendar year containing the
fifth anniversary of the Participant&#146;s death, except to the extent that an election is made to
receive distributions in accordance with (a)&nbsp;or (b)&nbsp;below:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>if any portion of the Participant&#146;s interest is payable to a Beneficiary,
distributions may be made over the life or over a period certain not greater than
the life expectancy of the Beneficiary commencing on or before December&nbsp;31 of the
calendar year immediately following the calendar year in which the Participant died;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>if the Beneficiary is the Participant&#146;s surviving Spouse, the date distributions are
required to begin in accordance with (a)&nbsp;above shall not be earlier than the later
of (i)&nbsp;December&nbsp;31 of the calendar year immediately following the calendar year in
which the Participant died or (ii)&nbsp;December&nbsp;31 of the calendar year in which the
Participant would have attained age 70<FONT style="font-size: 70%"><SUP>1</SUP></FONT>/<FONT style="font-size: 60%">2</FONT>.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If the Participant has not made an election pursuant to this paragraph 7.10 by the time of his or
her death, the Participant&#146;s Beneficiary must elect the method of distribution no later than the
earlier of (i)&nbsp;December&nbsp;31 of the calendar year in which distributions would be required to begin
under this section, or (ii)&nbsp;December&nbsp;31 of the calendar year which contains the fifth anniversary
of the date of death of the Participant. If the Participant has no Beneficiary, or if the
Beneficiary does not elect a method of distribution, then distribution of the Participant&#146;s entire
interest must be completed by December&nbsp;31 of the calendar year containing the fifth anniversary of
the Participant&#146;s death. If the surviving Spouse dies after the Participant but before payments to
such Spouse begin, the provisions of this paragraph with the exception of subparagraph (b)&nbsp;herein,
shall be applied as if the surviving Spouse were the Participant. For the purposes of this
paragraph and paragraph 7.9, distribution of a Participant&#146;s interest is considered to begin on the
Participant&#146;s Required Beginning Date (or, if the preceding sentence is applicable, the date
distribution is required to begin to the Surviving Spouse). If distribution in the form of an
annuity described in paragraph 7.4(d) irrevocably commences to the Participant before the Required
Beginning Date, the date distribution is considered to begin is the date distribution actually
commences.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>7.11 Distribution&nbsp;Of&nbsp;Excess&nbsp;Elective&nbsp;Deferrals</I></B>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>No Participant shall be permitted to defer under this Plan with respect to a
calendar year more than the maximum dollar amount permitted under Code Section&nbsp;402(g),
as indexed, for such calendar year. If a Participant defers more than the maximum
allowed due to mistake of fact, such Excess Elective Deferrals shall be distributed to
the Participant no later than April&nbsp;15 following the calendar year to which the excess
is attributable. If a Participant who participates in this Plan and in another plan
which permits Elective Deferrals defers more than the Code Section 402(g) maximum, such
Participant shall have the right to notify one or both plans by March 1 of the calendar
year following the year to which the excess is attributable requesting a distribution
of the Excess Elective Deferral. A Participant is deemed to notify the Plan
Administrator of any Excess Elective Deferrals that arise by taking into account only
those Elective Deferrals made to the Plan of the Employer. If distribution is
requested, the applicable plan(s) shall make distribution of the Excess Elective
Deferrals, plus any income and minus any loss allocable thereto, no later than April&nbsp;15
following the calendar year to which the excess is attributable. Excess Elective
Deferrals which are distributed on a timely basis shall not be considered Annual
Additions for the Limitation Year during which such amounts are deferred.</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->- 61 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Excess Elective Deferrals shall be adjusted for any income or loss up to the
date of distribution. The income or loss allocable to Excess Elective Deferrals is the
sum of (1)&nbsp;income or loss allocable to the Participant&#146;s Elective Deferral account for
the taxable year multiplied by a fraction, the numerator of which is such Participant&#146;s
Excess Elective Deferrals for the year and the denominator is the Participant&#146;s account
balance attributable to Elective Deferrals without regard to any income or loss
occurring during such taxable year; and (2)&nbsp;ten percent (10%) of the amount determined
under (1)&nbsp;multiplied by the number of whole calendar months between the end of the
Participant&#146;s taxable year and the date of the distribution, counting the month of the
distribution if the distribution occurs after the fifteenth (15<SUP style="font-size: 85%; vertical-align: text-top">th</SUP>) of such
month.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The amount a Participant receives as a distribution of his or her Excess
Elective Deferrals is includible in income with respect to the taxable year to which
the excess is attributable.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Any income attributable to the Excess Elective Deferrals determined in (b)
above shall be includible in income with respect to the taxable year in which the
excess is distributed.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>7.12 Distribution&nbsp;Of&nbsp;Excess&nbsp;Contributions</I></B>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Excess Contributions plus any income and minus any loss allocable thereto,
shall be distributed to affected Participants no later than the last day of the Plan
Year following the Plan Year to which the Excess Contributions are attributable.
Excess Contributions are allocated to the Highly Compensated Employees with the largest
amounts of Employer contributions taken into account in calculating the ADP Test for
the year in which the excess arose beginning with the Highly Compensated Employee with
the largest amount of such Employer contributions and continuing in descending order
until all the Excess Contributions have been allocated. For purposes of the preceding
sentence, the &#147;largest amount&#148; is determined after distribution of any Excess
Contributions. If such Excess Contributions are distributed more than two and one-half
(2<FONT style="font-size: 70%"><SUP>1</SUP></FONT>/<FONT style="font-size: 60%">2</FONT>) months after the last day of the Plan Year to which the Excess Contributions are
attributable, a 10% excise tax will be imposed on the Employer maintaining the Plan
with respect to the principal amount of the excess.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Excess Contributions, including any amount recharacterized as a Voluntary
After-tax Contribution, shall be treated as Annual Additions with respect to the Plan
Year to which the excess is attributable.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Excess Contributions shall be adjusted for any income or loss up to the date of
distribution. The income or loss allocable to Excess Contributions allocated to each
Participant is the sum of (1)&nbsp;income or loss allocable to the Participant&#146;s Elective
Deferral account (and, if applicable, the Qualified Nonelective Contribution Account or
the Qualified Matching Contribution Account or both) for the Plan Year multiplied by a
fraction, the numerator of which is such Participant&#146;s Excess Contributions for the
year and the denominator is the Participant&#146;s account balance attributable to Elective
Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions,
or both, if any of such contributions are included in the ADP test) without regard to
any income or loss occurring during such Plan Year; and (2)&nbsp;ten percent (10%) of the
amount determined under (1)&nbsp;multiplied by the number of whole calendar months between
the end of the Plan Year and the date of distribution, counting the month of
distribution if the distribution occurs after the fifteenth (15<SUP style="font-size: 85%; vertical-align: text-top">th</SUP>) of such
month.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Excess Contributions shall be distributed from the Participant&#146;s Elective
Deferral account and Qualified Matching Contribution account (if applicable) in
proportion to the Participant&#146;s Elective Deferrals and Qualified Matching Contributions
(to the extent used in the ADP Test) for the test year. Excess Contributions shall be
distributed from the Participant&#146;s Qualified Non-Elective Contribution account only to
the extent that such Excess Contributions exceed the Participant&#146;s Elective Deferrals
and Qualified Matching Contributions account for the applicable test year.</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->- 62 -<!-- /Folio -->
</DIV>

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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(e)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The return of an Excess Contribution under a Plan established under a
Davis-Bacon Adoption Agreement will be reported as additional wages paid to the
affected Participant.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>7.13 Distribution&nbsp;Of&nbsp;Excess&nbsp;Aggregate&nbsp;Contributions</I></B>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Notwithstanding any other provisions of this Plan, Excess Aggregate
Contributions, plus any income and minus any loss allocable thereto, shall be
forfeited, if forfeitable or if not forfeitable, distributed no later than the last day
of each Plan Year to Participants to whose accounts such Excess Aggregate Contributions
were allocated for the preceding Plan Year. Excess Aggregate Contributions are
allocated to the Highly Compensated Employees with the largest Contribution Percentage
Amounts taken into account in calculating the ACP test for the year in which the excess
arose, beginning with the Highly Compensated Employee with the largest amount of such
Contribution Percentage and continuing in descending order until all the Excess
Aggregate Contributions have been allocated. For purposes of the preceding sentence,
the &#147;largest amount&#148; is determined after distribution of any Excess Aggregate
Contributions.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If such Excess Aggregate Contributions are distributed more than two and
one-half (2<FONT style="font-size: 70%"><SUP>1</SUP></FONT>/<FONT style="font-size: 60%">2</FONT>) months after the last day of the Plan Year in which such excess amount
arose, a 10% excise tax will be imposed on the Employer maintaining the Plan with
respect to those amounts. Excess Aggregate Contributions shall be treated as Annual
Additions for purposes of Article&nbsp;X, Limitations On Allocations.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Excess Aggregate Contributions shall be adjusted for any income or loss up to
the date of the distribution. The income or loss allocable to the Excess Aggregate
Contributions allocated to each Participant is the sum of (1)&nbsp;income or loss allocable
to each Participant&#146;s Employee Contribution account, Matching Contribution account,
Qualified Matching Contribution account (if any, and if all amounts therein are not
used in the ADP test) and, if applicable, Qualified Nonelective Contribution account
and the Elective Deferral account of the Plan Year multiplied by a fraction, the
numerator of which is such Participant&#146;s Excess Aggregate Contributions for the year
end the denominator is the Participant&#146;s account balance(s) attributable to
Contribution Percentage amounts without regard to any income or loss occurring during
such Plan Year; and (2)&nbsp;ten percent (10%) of the amount determined under (1)&nbsp;multiplied
by the number of whole calendar months between the end of the Plan Year and the date of
distribution, counting the month of distribution if distribution occurs after the
fifteenth (15<SUP style="font-size: 85%; vertical-align: text-top">th</SUP>) of such month.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Excess Aggregate Contributions shall be forfeited if forfeitable, or
distributed on a pro-rata basis, from the Participant&#146;s Voluntary After-tax
Contribution account, Required After-tax Contribution account, Matching Contribution
account and Qualified Matching Contribution account (and if applicable the
Participant&#146;s Qualified Matching Contribution account, and/or Elective Deferral
account, or both).</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(e)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Forfeitures of Excess Aggregate Contributions may be reallocated to the
accounts of other Participants or applied to reduce Employer contributions, or as
otherwise elected by the Employer in the Adoption Agreement.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>7.14 Distributions To Minors And Individuals Who Are Legally Incompetent&nbsp;</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Benefits payable to either a minor or an individual who has been declared legally incompetent shall
be paid, at the direction of the conservator appointed either under a court order or applicable
state law which permits such an individual to be a guardian for the benefit of said minor or
incompetent.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>7.15 Unclaimed Benefits</I></B>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If elected on the Adoption Agreement, the default form of payment will be a
direct rollover into an individual retirement account or annuity for any cash out
distribution of amounts greater than $1,000 but less than or equal to $5,000 made
pursuant to Code Sections&nbsp;411(a)(7), 411(a)(11) and 417(e)(1). If an individual
retirement account or annuity is established, no amounts contributed to</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->- 63 -<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>these accounts may be forfeited under the Plan.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Plan Administrator shall notify Participants or Beneficiaries by certified
or registered mail sent to his or her last known address of record with the Employer
when their benefits become distributable as provided at paragraph 6.11 hereof. If a
Participant or Beneficiary does not respond to the notice within ninety (90)&nbsp;days of
the date of the notice, the Plan Administrator may take reasonable steps to locate the
Participant or Beneficiary including, but not limited to, requesting assistance from
the Employer, Employees, Social Security Administration and/or the Internal Revenue
Service.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If the Participant cannot be located after a period of twelve (12)&nbsp;months, or
such other period determined in a uniform and nondiscriminatory manner by the Plan
Administrator, the Plan Administrator shall treat the benefit as a forfeiture pursuant
to paragraph 9.8. The forfeiture provisions of this subparagraph 7.15(c) apply only to
the Participant&#146;s or Beneficiary&#146;s account balance which is less than $5,000. If the
Employer does not make a contribution for the Plan Year during which the forfeiture
takes place, such amount shall first be applied to pay Plan expenses and, if there are
no such expenses, it shall then be allocated to eligible Participant accounts as if the
amount were the Employer&#146;s contribution for such Plan Year.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If a Participant or Beneficiary later makes a claim for such benefit, the Plan
Administrator shall validate such claim and provide the Participant or Beneficiary with
all notices and other information necessary for the Participant or Beneficiary to
perfect the claim. If the Plan Administrator validates the claim for benefits, the
Participant&#146;s account balance shall be restored to the benefit amount treated as a
forfeiture. Such benefit shall not be adjusted for investment earnings or losses
during the period beginning on the date of forfeiture and ending on the date of
restoration. The funds necessary to restore the Participant&#146;s account will first be
taken from amounts eligible for reallocation or other disposition as forfeitures with
respect to the Plan Year. If such funds do not exist or if such funds are
insufficient, the Employer will make a contribution prior to the date on which the
benefit is payable to restore such Participant&#146;s account. Such benefit shall be paid
or commence to be paid in the same manner as if the benefit was eligible for
distribution on the date the claim for benefit is validated.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(e)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Plan Administrator shall follow the same procedure in locating and
subsequently treating as a forfeiture the benefit of a Participant or Beneficiary whose
benefit has been properly paid under Plan terms but where the Participant or
Beneficiary has not negotiated the benefit check(s).</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(f)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Notwithstanding the foregoing, the Plan Administrator in his discretion may
establish alternative procedures for locating and administering the benefits of missing
Plan Participants.</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->- 64 -<!-- /Folio -->
</DIV>

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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>ARTICLE VIII</B>
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>JOINT AND SURVIVOR ANNUITY REQUIREMENTS</B>

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>8.1 Applicability Of Provisions</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The provisions of this Article shall apply to any Participant who is credited with at least one (1)
Hour of Service with the Employer and such other Participants as provided in paragraph 8.8.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>8.2 Payment&nbsp;Of&nbsp;Qualified&nbsp;Joint&nbsp;And&nbsp;Survivor&nbsp;Annuity</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Unless an optional form of benefit is selected pursuant to a Qualified Election within the ninety
(90)&nbsp;day period ending on the Annuity Starting Date, a Participant&#146;s Vested Account Balance will be
paid in the form of a Qualified Joint and Survivor Annuity. For this purpose, a Qualified Joint
and Survivor Annuity with respect to an unmarried Participant&#146;s Vested Account Balance will be paid
in the form of a straight life annuity. A straight life annuity means an annuity payable in equal
installments for the life of the Participant that terminates upon the Participant&#146;s death. The
Participant may elect to have such annuity distributed upon attainment of the Early Retirement Age
under the Plan, if any.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>8.3 Payment&nbsp;Of&nbsp;Qualified&nbsp;Pre-Retirement&nbsp;Survivor&nbsp;Annuity</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Unless an optional form of benefit has been elected within the Election Period pursuant to a
Qualified Election, if a Participant dies before benefits have commenced then the Participant&#146;s
Vested Account Balance shall be paid in the form of a life annuity for the life of the surviving
Spouse. The surviving Spouse may elect to have such annuity distributed within a reasonable period
after the Participant&#146;s death. If no election has been made within the Election Period prior to
the Participant&#146;s death, the surviving Spouse shall have the right to select an optional form of
benefit after the Participant&#146;s death. Such election will only be permitted if the surviving
Spouse is provided with a notice similar to that required under paragraph 8.5 except that the
notice will be modified to explain a life annuity rather than a Qualified Joint and Survivor
Annuity.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A Participant who does not meet the age thirty-five (35)&nbsp;requirement set forth in the Election
Period as of the end of any current Plan Year may make a special qualified election to waive the
Qualified Pre-Retirement Survivor Annuity for the period beginning on the date of such election and
ending on the first day of the Plan Year in which the Participant will attain age thirty-five (35).
Such election shall not be valid unless the Participant receives a written explanation of the
Qualified Pre-Retirement Survivor Annuity in such terms as are comparable to the explanation
required under paragraph 8.5. Qualified Pre-Retirement Survivor Annuity coverage will be
automatically reinstated as of the first day of the Plan Year in which the Participant attains age
thirty-five (35). Any new waiver on or after such date shall be subject to the full requirements
of this Article.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>8.4 Qualified&nbsp;Election</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A Qualified Election is an election to either waive a Qualified Joint and Survivor Annuity or a
Qualified Pre-Retirement Survivor Annuity. Any such election shall not be effective unless:
</DIV>


<DIV align="left" style="margin-left: 8%; text-indent: -4%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">the Participant&#146;s Spouse consents in writing to the election,</DIV>


<DIV align="left" style="margin-left: 8%; text-indent: -4%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">the election designates a specific Beneficiary, including any class of Beneficiaries
or any contingent Beneficiaries, which may not be changed without spousal consent
unless the Spouse expressly permits designations by the Participant without any
further spousal consent,</DIV>


<DIV align="left" style="margin-left: 8%; text-indent: -4%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">the Spouse&#146;s consent acknowledges the effect of the election, and</DIV>


<DIV align="left" style="margin-left: 8%; text-indent: -4%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">the Spouse&#146;s consent is witnessed by a Plan representative or notary public.</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A Participant&#146;s waiver of the Qualified Joint and Survivor Annuity shall not be effective unless
the election designates a form of benefit payment which may not be changed without spousal consent
unless the Spouse expressly permits designations by the Participant without any further spousal
consent. If it is established to the satisfaction of the Plan Administrator that the Participant
is unmarried or that the Spouse cannot be located, a waiver will be deemed a Qualified Election.
Any consent by a Spouse obtained under this provision (or establishment that
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->- 65 -<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">the consent of a Spouse cannot be obtained) shall be effective only with respect to such Spouse. A
consent that permits designations by the Participant without any requirement of further consent by
such Spouse must acknowledge that the Spouse has the right to limit consent to a specific
Beneficiary, and a specific form of benefit where applicable, and that the Spouse voluntarily
elects to relinquish either or both of such rights. A revocation of a prior waiver may be made by
a Participant without the consent of the Spouse at any time before the commencement of benefits.
The number of revocations shall not be limited. No consent obtained under this provision shall be
valid unless the Participant has received notice as provided in paragraphs 8.5 and 8.6 below.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>8.5 Notice Requirements For Qualified Joint And Survivor Annuity</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In the case of a Qualified Joint and Survivor Annuity, the Plan Administrator shall, no less than
thirty (30)&nbsp;days and no more than ninety (90)&nbsp;days prior to the Annuity Starting Date, provide each
Participant a written explanation of:
</DIV>


<DIV align="left" style="margin-left: 8%; text-indent: -4%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">the terms and conditions of a Qualified Joint and Survivor Annuity,</DIV>


<DIV align="left" style="margin-left: 8%; text-indent: -4%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">the Participant&#146;s right to make and the effect of an election to waive the Qualified
Joint and Survivor Annuity form of benefit,</DIV>


<DIV align="left" style="margin-left: 8%; text-indent: -4%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">the rights of a Participant&#146;s Spouse, and</DIV>


<DIV align="left" style="margin-left: 8%; text-indent: -4%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">the right to make and the effect of a revocation of a previous election to waive the
Qualified Joint and Survivor Annuity.</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Annuity Starting Date may be less than thirty (30)&nbsp;days after and may be before receipt of the
written explanation described in the preceding paragraph provided that:
</DIV>


<DIV align="left" style="margin-left: 8%; text-indent: -4%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">the Plan Administrator clearly informs the Participant and the Participant&#146;s Spouse
that they have a right to a period of at least thirty (30)&nbsp;days after receiving the
notice to consider the decision of whether to waive the Qualified Joint and Survivor
Annuity and elect (with spousal consent) a form of distribution other than a
Qualified Joint and Survivor Annuity; and</DIV>


<DIV align="left" style="margin-left: 8%; text-indent: -4%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">the Participant is permitted to revoke any affirmative distribution election at
least until the Annuity Starting Date or, if later, at any time prior to the
expiration to the seven (7)&nbsp;day period that begins the day after the explanation of
the Qualified Joint and Survivor Annuity is provided to the Participant.</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>8.6 Notice Requirements For Qualified Pre-Retirement Survivor Annuity</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In the case of a Qualified Pre-Retirement Survivor Annuity as described in paragraph 8.3, the Plan
Administrator shall provide each Participant within the applicable period for such Participant a
written explanation of the Qualified Pre-Retirement Survivor Annuity in such terms and in such
manner as would be comparable to the explanation provided for meeting the requirements of paragraph
8.5 applicable to a Qualified Joint and Survivor Annuity. The applicable period for a Participant
is whichever of the following periods ends at the latest date:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the period beginning with the first day of the Plan Year in which the
Participant attains age thirty-two (32)&nbsp;and ending with the close of the Plan Year
preceding the Plan Year in which the Participant attains age thirty-five (35),</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>a reasonable period ending after the individual becomes a Participant, or</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>a reasonable period ending after this article first applies to the Participant.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Notwithstanding the foregoing, notice must be provided within a reasonable
period ending after separation from Service in the case of a Participant who separates
from Service before attaining age thirty-five (35). If such a Participant subsequently
returns to employment with the Employer, the applicable period for such Participant
shall be redetermined.</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->- 66 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">For purposes of applying the preceding paragraph, a reasonable period ending after the events
described in (b)&nbsp;and (c)&nbsp;is the end of the two (2)&nbsp;year period beginning one (1)&nbsp;year prior to the
date the applicable event occurs, and ending one (1)&nbsp;year after that date. In the case of a
Participant who separates form Service before the Plan Year in which age thirty-five (35)&nbsp;is
attained, notice shall be provided within the two (2)&nbsp;year period beginning one (1)&nbsp;year prior to
separation and ending one (1)&nbsp;year after separation.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>8.7 Special&nbsp;Safe Harbor&nbsp;Exception&nbsp;For&nbsp;Certain&nbsp;Profit-Sharing&nbsp;Or 401(k) Plans</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">This paragraph shall apply to a Participant in a profit-sharing or 401(k) plan, and to any
distribution, made on or after the first day of the first Plan Year beginning after 1988, from or
under a separate account attributable solely to Qualified Voluntary Contributions, as maintained on
behalf of a Participant in a money purchase pension plan or target benefit plan, if the following
conditions are satisfied:
</DIV>


<DIV align="left" style="margin-left: 8%; text-indent: -4%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">the Participant does not elect payments in the form of a life annuity, and</DIV>


<DIV align="left" style="margin-left: 8%; text-indent: -4%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">on the death of a Participant, the Participant&#146;s Vested Account Balance will be paid
to the Participant&#146;s Surviving Spouse, but if there is no surviving Spouse, or if
the Surviving Spouse has consented to, in a manner conforming to a Qualified
Election, then to the Participant&#146;s Beneficiary.</DIV>


<DIV align="left" style="margin-left: 8%; text-indent: -4%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">The surviving Spouse may elect to have distribution of the Vested Account Balance
commence within the ninety (90)&nbsp;day period following the date of the Participant&#146;s
death. The account balance shall be adjusted for gains or losses occurring after
the Participant&#146;s death in accordance with the provisions of the Plan governing the
adjustment of account balances for other types of distributions.</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If a Plan is otherwise exempt from the Qualified Joint and Survivor Annuity
requirements, the Qualified Joint and Survivor Annuity requirements are not triggered
unless the Participant in the Plan actually elects a life annuity as a distribution
option.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(e)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>These safe harbor rules shall not be applicable to a Participant in a
profit-sharing or 401(k) plan if the Plan is the recipient of a merger of assets from a
plan which was subject to the survivor annuity requirements of Code Sections&nbsp;401(a)(11)
and 417, and would therefore have a Qualified Joint and Survivor Annuity as its normal
form of benefit, unless separate accounts or separate accounting was monitored for the
assets of the merged plan.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(f)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Money purchase and target benefit plans are required to include the Qualified
Joint and Survivor Annuity option. These Plans may eliminate any periodic payment
options that are not required by the Qualified Joint and Survivor Annuity rules such as
installment payments.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(g)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Participant may waive the spousal death benefit described in this paragraph
at any time provided that no such waiver shall be effective unless it satisfies the
conditions (described in paragraph 8.4) that would apply to the Participant&#146;s waiver of
the Qualified Pre-Retirement Survivor Annuity.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(h)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Profit Sharing Plans satisfying all of the requirements of this paragraph for a
Participant such that the Plan is not required to provide a Qualified Joint and
Survivor Annuity for the Participant, but that do provide such annuity (even if the
annuity is the normal form), may replace the Qualified Joint and Survivor Annuity with
payment in a single-sum distribution form that is otherwise identical to such annuity
in accordance with the requirements under the Regulations Section&nbsp;1.411(d)-4.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(i)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If this paragraph 8.7 is operative, then all other provisions of this Article
VIII other than paragraph 8.8 are inoperative.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>8.8 Transitional&nbsp;Joint&nbsp;And&nbsp;Survivor&nbsp;Annuity&nbsp;Rules</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Special transitional rules apply to Participants who were not receiving benefits on August&nbsp;23,
1984.
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->- 67 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">




<DIV align="left" style="margin-left: 8%; text-indent: -4%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">Any living Participant not receiving benefits on August&nbsp;23, 1984, who would
otherwise not receive the benefits prescribed by the previous paragraphs of this
Article, must be given the opportunity to elect to have the prior paragraphs of this
Article apply if such Participant is credited with at least one (1)&nbsp;Hour of Service
under this Plan or a predecessor Plan in a Plan Year beginning on or after January
1, 1976, and such Participant had at least ten (10)&nbsp;Years of Service for vesting
purposes when he or she separated from Service.</DIV>


<DIV align="left" style="margin-left: 8%; text-indent: -4%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">Any living Participant not receiving benefits on August&nbsp;23, 1984, who was credited
with at least one (1)&nbsp;Hour of Service under this Plan or a predecessor plan on or
after September&nbsp;2, 1974, and who is not otherwise credited with any Service in a
Plan Year beginning on or after January&nbsp;1, 1976, must be given the opportunity to
have his or her benefits paid in accordance with paragraph 8.9.</DIV>


<DIV align="left" style="margin-left: 8%; text-indent: -4%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">The respective opportunities to elect &#091;as described in (a)&nbsp;and (b)&nbsp;above&#093; must be
afforded to the appropriate Participants during the period commencing on August&nbsp;23,
1984, and ending on the date benefits would otherwise commence to said Participants.</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>8.9 Automatic Joint And Survivor Annuity And Early Survivor Annuity</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Any Participant who has elected pursuant to paragraph 8.8(b) and any Participant who does not elect
under paragraph 8.8(a) or who meets the requirements of paragraph 8.8(a), except that such
Participant does not have at least ten (10)&nbsp;years of vesting Service when he or she separates from
Service, shall have his or her benefits distributed in accordance with all of the following
requirements if benefits would have been payable in the form of a life annuity in accordance with
all of the following requirements:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If benefits in the form of a life annuity become payable to a married Participant who:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>begins to receive payments under the Plan on or after Normal
Retirement Age, or</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>dies on or after Normal Retirement Age while still working for
the Employer, or</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(3)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>begins to receive payments on or after the Qualified Early
Retirement Age, or</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(4)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>separates from Service on or after attaining Normal Retirement
Age (or the Qualified Early Retirement Age) and after satisfying the
eligibility requirements for the payment of benefits under the Plan and
thereafter dies before beginning to receive such benefits, such benefits will
be received under this Plan in the form of a Qualified Joint and Survivor
Annuity, unless the Participant has elected otherwise during the Election
Period. The Election Period must begin at least six (6)&nbsp;months before the
Participant attains Qualified Early Retirement Age and end not more than ninety
(90)&nbsp;days before the commencement of benefits. Any election will be in writing
and may be changed by the Participant at any time.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>A Participant who is employed after attaining the Qualified Early Retirement
Age will be given the opportunity to elect, during the Election Period, to have a
survivor annuity payable on death. If the Participant elects the survivor annuity,
payments under such annuity must not be less than the payments which would have been
made to the Spouse under the Qualified Joint and Survivor Annuity if the Participant
had retired on the day before his or her death. Any election under this provision will
be in writing and may be changed by the Participant at any time. The Election Period
begins on the later of:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the ninetieth day before the Participant attains the Qualified
Early Retirement Age, or</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the date on which participation begins, and ends on the date
the Participant terminates employment.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">For purposes of this paragraph 8.9, Qualified Early Retirement Age is defined at paragraph 1.80 herein.
</DIV>




<P align="center" style="font-size: 10pt"><!-- Folio -->- 68 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">




<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>8.10 Annuity&nbsp;Contracts</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Any annuity contract distributed under this Plan must be nontransferable. The terms of any annuity
contract purchased and distributed by the Plan to a Participant or Spouse shall comply with the
requirements of this Plan.
</DIV>



<P align="center" style="font-size: 10pt"><!-- Folio -->- 69 -<!-- /Folio -->
</DIV>




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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>ARTICLE IX</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 6pt"><B>VESTING</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>9.1 Employee Contributions</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A Participant shall always have a 100% vested and nonforfeitable interest in his or her Elective
Deferrals, Voluntary After-tax Contributions, Qualified Voluntary Contributions, Required After-tax
Contributions, Qualified Non-Elective Contributions, Safe Harbor Matching Contributions, Safe
Harbor Non-Elective Contributions, SIMPLE 401(k), Qualified Matching Contributions, Rollover and
Transfer Contributions plus the earnings thereon. No forfeiture of Employer contributions
(including any minimum contributions made under paragraph 15.2) will occur solely as a result of a
Participant&#146;s withdrawal of any Employee contributions.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>9.2 Employer Contributions</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A Participant shall acquire a vested and nonforfeitable interest in his or her account attributable
to Employer contributions in accordance with the schedule selected in the Adoption Agreement,
provided that if a Participant is not already fully vested, he or she shall become so upon
attaining Normal Retirement Age, Early Retirement Age, on death prior to normal retirement
(provided the Participant has not terminated employment prior to death), on retirement due to
Disability, or on termination of the Plan. Any contributions made on behalf of a Participant with
a Disability within the meaning of Code Section&nbsp;22(e)(3) at the election of the Employer must be
fully vested when made.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>9.3 Vesting Of Employer Contributions In A SIMPLE 401(k) Plan</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A Participant shall have a 100% vested and nonforfeitable interest in his or her account
attributable to any Employer contributions made under a SIMPLE 401(k) Plan.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>9.4 Computation Period</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A period used for determining Years of Service and Breaks in Service used in calculating the
vesting of a Participant. A Year of Service means any twelve (12)&nbsp;consecutive month vesting
computation period as elected in the Adoption Agreement during which an Employee completes the
number of Hours of Service &#091;not to exceed one-thousand (1,000)&#093; as specified in the Adoption
Agreement. If the Plan utilizes the Elapsed Time method of crediting Service, a vesting
computation period for which the Employee receives credit for a Year of Service will be determined
under the Service crediting rules of paragraph 1.117.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>9.5 Requalification Prior To Five Consecutive One-Year Breaks In Service</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Subject to Article&nbsp;VI, the account balance of a Participant who is re-employed prior to incurring
five (5)&nbsp;consecutive one (1)&nbsp;year Breaks in Service or Periods of Severance shall consist of any
undistributed amount in his or her account as of the date of re-employment plus any future
contributions added to such account plus the investment earnings on the account. The Vested
Account Balance of such Participant shall be determined by multiplying the Participant&#146;s account
balance (adjusted to include any distribution or redeposit made under paragraph 6.3) by such
Participant&#146;s vested percentage. All Service of the Participant, both prior to and following the
break, shall be counted when computing the Participant&#146;s vested percentage.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>9.6 Requalification After Five Consecutive One-Year Breaks In Service</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Subject to Article&nbsp;VI, if a Participant was not fully vested prior to termination of employment and
is re-employed after incurring five (5)&nbsp;consecutive one (1)&nbsp;year Breaks in Service or Periods of
Severance, a new account shall be established for such Participant to separate his or her deferred
vested and nonforfeitable account, if any, from the account to which new allocations will be made.
The Participant&#146;s deferred account to the extent remaining shall be fully vested and shall continue
to share in earnings and losses of the Trust. When computing the Participant&#146;s vested portion of
the new account, all pre-break and post-break Service shall be counted. However, notwithstanding
this provision, no such former Participant who has had five (5)&nbsp;consecutive one (1)&nbsp;year Breaks in
Service or Periods of Severance shall acquire a larger vested and nonforfeitable interest in his or
her prior account balance as a result of requalification hereunder.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>9.7 Calculating Vested Interest</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A Participant&#146;s vested and nonforfeitable interest, as determined by the Plan Administrator shall
be calculated by multiplying the fair market value of his or her account attributable to Employer
contributions on the Valuation Date concurrent with or preceding distribution by the decimal
equivalent of the vested percentage as of his or her termination date. The amount attributable to
Employer contributions for purposes of the calculation includes
</DIV>



<P align="center" style="font-size: 10pt"><!-- Folio --> - 70 - <!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">amounts previously paid out pursuant to paragraph 6.3 and not repaid. The Participant&#146;s vested and
nonforfeitable interest, once calculated above, shall be reduced to reflect those amounts
previously paid out to the Participant and not repaid by the Participant. The Participant&#146;s vested
and nonforfeitable interest so determined shall continue to share in the investment earnings and
any increase or decrease in the fair market value of the Trust up to the Valuation Date preceding
or coinciding with payment.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>9.8 Forfeitures</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Any balance in the account of a Participant who has separated from Service to which he or she is
not entitled under the foregoing provisions, shall be forfeited and applied as provided in the
Adoption Agreement, or in accordance with a uniform and nondiscriminatory policy established by the
Plan Administrator. The reallocation or other disposition of a nonvested benefit may only occur if
the Participant has received payment of his or her entire vested benefit from the Plan, if the
Participant has incurred five (5)&nbsp;consecutive one (1)&nbsp;year Breaks in Service or a deemed cash-out
has occurred. A Participant who is zero (0)&nbsp;percent vested will have a deemed cash-out distribution
on the date of the Participant&#146;s Separation from Service and will not be entitled to an allocation
of any forfeitures (if reallocated) of any portion of his account balance or of any other
Participant who has terminated Service in the same or prior Plan Year. While awaiting reallocation
or other disposition, the Plan Administrator or his designate, if applicable, shall have the right
to leave the nonvested benefit in the Participant&#146;s account or may transfer the nonvested benefit
to a forfeiture suspense account. Amounts held in a forfeiture suspense account may share in any
increase or decrease in fair market value of the assets of the Trust in accordance with Article&nbsp;V
of the Plan. Such determination shall be made by the Plan Administrator or his designate, if
applicable. If a Participant&#146;s account balance is forfeited prior to five consecutive one-year
Breaks in Service, the amount necessary to restore the account balance to a Participant will be
obtained from one of the following sources; current Plan Year&#146;s forfeitures, an additional Employer
contribution, or earnings on investments for the applicable Plan Year, as determined by the Plan
Administrator. For purposes of this paragraph, if the value of a Participant&#146;s Vested Account
Balance is zero, the Participant shall be deemed to have received a distribution of such Vested
Account Balance. A Highly Compensated Employee&#146;s Matching Contributions may be forfeited, even if
vested, if the contributions to which they relate are Excess Deferrals, Excess Contributions or
Excess Aggregate Contributions. Benefits with respect to Participants who cannot be located as
provided at paragraph 7.15 hereof will be treated in the same manner as a forfeiture.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>9.9 Amendment Of Vesting Schedule</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">No amendment to the Plan shall have the effect of decreasing a Participant&#146;s Vested Account Balance
determined without regard to such amendment as of the later of the date such amendment is adopted
or the date it becomes effective. Further, if the vesting schedule of the Plan is amended, or the
Plan is amended in any way that directly or indirectly affects the computation of any Participant&#146;s
nonforfeitable percentage or if the Plan is deemed amended by an automatic change to or from a
Top-Heavy vesting schedule, each Participant with at least three (3)&nbsp;Years of Service with the
Employer may elect, during the election period defined herein, to have his or her nonforfeitable
percentage computed under the Plan without regard to such amendment. For Participants who do not
have at least one (1)&nbsp;Hour of Service in any Plan Year beginning after 1988, the preceding sentence
shall be applied by substituting &#147;five (5)&nbsp;Years of Service&#148; for &#147;three (3)&nbsp;Years of Service&#148; where
such language appears. The period during which the election may be made shall commence with the
date the amendment is adopted and shall end on the later of:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>sixty (60)&nbsp;days after the amendment is adopted,</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>sixty (60)&nbsp;days after the amendment becomes effective, or</TD>
</TR>

</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">sixty (60)&nbsp;days after the Participant is issued written notice of the amendment by
the Employer or the Trustee.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If the Trustee notifies the Participants involved, the Plan may be charged for the costs thereof.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">No amendment to the Plan shall be effective to the extent that it has the effect of decreasing a
Participant&#146;s accrued benefit. Notwithstanding the preceding sentence, a Participant&#146;s account
balance may be reduced to the extent permitted under Code Section&nbsp;412(c)(8) relating to financial
hardships. For purposes of this paragraph, a Plan
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio --> - 71 - <!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">amendment which has the effect of decreasing a Participant&#146;s account balance with respect to
benefits attributable to Service before the amendment, shall be treated as reducing an accrued
benefit.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Furthermore, if the vesting schedule of a Plan is amended, in the case of an Employee who is a
Participant as of the later of the date such amendment is adopted or the date it becomes effective,
the nonforfeitable percentage (determined as of such date) of such Employee&#146;s Employer-derived
accrued benefit will not be less than the percentage computed under the Plan without regard to such
amendment.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">No amendment to the Plan shall be effective to eliminate or restrict an optional form of benefit.
The preceding sentence shall not apply to a Plan amendment that eliminates or restricts the ability
of a Participant to receive payment of his or her account balance under a particular form of
benefit if the amendment satisfies the conditions in (d)&nbsp;or (e)&nbsp;below:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The amendment provides a single sum distribution form that is otherwise
identical to the optional form of benefit restricted. For purposes of this condition,
a single-sum distribution form is otherwise identical only if it is identical in all
respects to the eliminated or restricted optional form of benefit (or would be
identical except that it provides greater rights to the Participant) except with
respect to the timing of payments after commencement.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(e)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The amendment is not effective unless it provides that the amendment shall not
apply to any distribution with an Annuity Starting Date earlier than the earlier of (i)
the ninetieth (90<SUP style="font-size: 85%; vertical-align: text-top">th</SUP>) day after the date the Participant receiving the
distribution has been furnished a summary that reflects the amendment and that
satisfies the ERISA requirements at 29 CFR 2520.104b-3 relating to a summary of
material modifications or (ii)&nbsp;the first day of the second Plan Year following the Plan
Year in which the amendment is adopted.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>9.10 Service With Controlled Groups</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">All Years of Service with all members of a controlled group of corporations &#091;as defined in Code
Section 414(b) as modified by Code Section&nbsp;415(h)&#093;, all commonly controlled trades or businesses
&#091;as defined in Code Section 414(c) as modified by Code Section&nbsp;415(h)&#093;, or members of an affiliated
service group &#091;as defined in Code Section&nbsp;414(m)&#093; of which the Employer is a part, and any other
entity required to be aggregated with the Employer pursuant to Regulations under Code Section
414(o), shall be considered for purposes of determining a Participant&#146;s nonforfeitable percentage.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>9.11 Compliance With Uniformed Services Employment And Reemployment Rights Act Of 1994</I></B></div>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Notwithstanding any provision of this Plan to the contrary, Years of Service for vesting will be
credited to Participants with respect to periods of qualified military service as provided in Code
Section&nbsp;414(u).
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio --> - 72 - <!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">




<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>ARTICLE X</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 6pt"><B>LIMITATIONS ON ALLOCATIONS</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>10.1 Participation In This Plan Only</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If the Participant does not participate in and has never participated in another Qualified Plan, a
Welfare Benefit Fund, individual medical account as defined in Code Section&nbsp;415(l)(2), or a
Simplified Employee Pension Plan maintained by the adopting Employer, which provides an Annual
Addition, the amount of Annual Additions which may be credited to the Participant&#146;s account for any
Limitation Year will not exceed the lesser of the Maximum Permissible Amount or any other
limitation contained in this Plan. If the Employer contribution that would otherwise be
contributed or allocated to the Participant&#146;s account would cause the Annual Additions for the
Limitation Year to exceed the Maximum Permissible Amount, the amount contributed or allocated will
be reduced so that the Annual Additions for the Limitation Year will equal the Maximum Permissible
Amount. Prior to determining the Participant&#146;s actual Compensation for the Limitation Year, the
Employer may determine the Maximum Permissible Amount for a Participant on the basis of a
reasonable estimate of the Participant&#146;s Compensation for the Limitation Year, uniformly determined
for all Participants similarly situated. As soon as is administratively feasible after the end of
the Limitation Year, the Maximum Permissible Amount for the Limitation Year will be determined on
the basis of the Participant&#146;s actual Compensation for the Limitation Year.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>10.2 Disposition Of Excess Annual Additions</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If there is an Excess Annual Addition due to an error in estimating a Participant&#146;s Compensation
for a Limitation Year under paragraph 10.1, an error in estimating the amount of Elective Deferrals
of the Participant, or as a result of the allocation of forfeitures, the excess will be distributed
to the affected Participant in the order which follows:
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">Any Voluntary or Required After-tax Contributions plus the investment earnings
thereon, to the extent they would reduce the excess, shall be returned to the
Participant.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">Simultaneously, with the return of any Voluntary or Required After-tax Contributions
(plus attributable earnings), any associated Employer Matching Contribution(s) plus
the investment earnings thereon that relate to the returned Voluntary or Required
After-tax Contributions, to the extent they would reduce the excess, will be held
either unallocated in a suspense account or forfeited in accordance with the
&#147;spillover method&#148; as elected in the Adoption Agreement.
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Elective Deferrals plus the investment earnings thereon shall be returned to
the Participant to the extent they would reduce the excess.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Simultaneously with the return of the Elective Deferrals (plus attributable
earnings), any associated Employer Matching Contribution(s) plus the investment
earnings thereon that relate to the returned Elective Deferrals, to the extent they
would reduce the excess, will be either held unallocated in a suspense account or
forfeited in accordance with the &#147;spillover method&#148; as elected in the Adoption
Agreement.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(e)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If, after the application of subparagraphs (a)&nbsp;through (d), an excess still
exists, the excess will be held either unallocated in a suspense account or forfeited
in accordance with the &#147;spillover method&#148; as elected in the Adoption Agreement.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(f)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>When the suspense account method is used, and the Participant is not covered by
the Plan at the end of the Limitation Year, the Plan Administrator will apply the
suspense account to reduce future Employer contributions for all remaining Participants
in the next Limitation Year, and each succeeding Limitation Year until the Excess
Annual Addition is eliminated. If a suspense account is in existence at any time during
a Limitation Year, all amounts in the suspense account must be allocated to Participant
accounts before any Employer contributions or any Employee contributions may be made to
the Plan for that Limitation Year. If a suspense account is in</TD>
</TR>

</TABLE>
</DIV>
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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">existence at any time during a Limitation Year pursuant to this paragraph, it
will not participate in the allocation of investment gains or losses.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>10.3 Participation In Multiple Defined Contribution Plans</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Annual Additions which may be credited to a Participant&#146;s account under this Plan for any
Limitation Year will not exceed the Maximum Permissible Amount. With respect to this Plan, the
Maximum Permissible Amount is reduced by the Annual Additions credited to a Participant&#146;s account
under any other qualified Master or Prototype Defined Contribution plans, Welfare Benefit funds,
individual medical accounts as defined in Code Section&nbsp;415(l)(2), and Simplified Employee Pension
Plans maintained by the Employer, which provide an Annual Addition for the same Limitation Year.
If the Annual Additions with respect to the Participant under other Defined Contribution Plans,
Welfare Benefit funds, individual medical accounts and Simplified Employee Pension Plans maintained
by the Employer are less than the Maximum Permissible Amount and the Employer contribution that
would otherwise be contributed or allocated to the Participant&#146;s account under this Plan would
cause the Annual Additions for the Limitation Year to exceed this limitation, the amount
contributed or allocated under this Plan will be reduced so that the Annual Additions under all
such plans and funds for the Limitation Year will equal the Maximum Permissible Amount. If the
Annual Additions with respect to the Participant under such other Defined Contribution Plans and
Welfare Benefit funds in the aggregate are equal to or greater than the Maximum Permissible Amount,
no amount will be contributed or allocated to the Participant&#146;s account under this Plan for the
Limitation Year. Prior to determining the Participant&#146;s actual Compensation for the Limitation
Year, the Employer may determine the Maximum Permissible Amount for a Participant in the manner
described in paragraph 10.1. As soon as administratively feasible after the end of the Limitation
Year, the Maximum Permissible Amount for the Limitation Year will be determined on the basis of the
Participant&#146;s actual Compensation for the Limitation Year. If the Participant is covered under
another qualified Defined Contribution Plan maintained by the Employer which is not a Master or
Prototype Plan, Annual Additions which may be credited to the Participant&#146;s account under this Plan
for any Limitation Year will be limited in accordance with this paragraph as though the other plan
were a Master or Prototype Plan unless the Employer specifies other limitations in the Adoption
Agreement.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>10.4 Disposition Of Excess Annual Additions Under Two Plans</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If a Participant&#146;s Annual Additions under this Plan and such other plans as described in the
preceding paragraph would result in an Excess Annual Additions for a Limitation Year due to an
error in estimating a Participant&#146;s Compensation for a Limitation Year under paragraph 10.3 or as a
result of forfeitures, the Excess Annual Additions will be deemed to consist of the Annual
Additions last allocated except that Annual Additions attributable to a Simplified Employee Pension
Plan will be deemed to have been allocated first and then Annual Additions to a Welfare Benefit
Fund or individual medical account as defined in Code Section&nbsp;415(l)(2) will be deemed to have been
allocated next regardless of the actual Allocation Date. If an Excess Annual Addition was
allocated to a Participant on a Valuation or Allocation Date of this Plan which coincides with a
valuation or allocation date of another plan, the Excess Annual Additions attributed to this Plan
will be the product of:
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">the total Excess Annual Additions allocated as of such date, times
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">the ratio of:
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Annual Additions allocated to the Participant for the
Limitation Year as of such date under this Plan, to</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the total Annual Additions allocated to the Participant for the
Limitation Year as of such date under this and all the other qualified Master
or Prototype Defined Contribution Plans.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Any Excess Annual Additions attributed to this Plan will be disposed of in the manner described in
paragraph 10.2.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>10.5 Participation In This Plan And A Defined Benefit Plan</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If the Employer maintains, or at any time maintained, a qualified Defined Benefit Plan (other than
Paired Plan #02001 or #02002) covering any Participant in this Plan, the sum of the Participant&#146;s
Defined Benefit Plan Fraction and Defined Contribution Plan Fraction will not exceed 1.0 in any
Limitation Year. For any Plan Year during which the Plan is Top-Heavy, the Defined Benefit and
Defined Contribution Plan Fractions shall be calculated in accordance with Code Section&nbsp;416(h).
The Annual Additions which may be credited to the Participant&#146;s account
</DIV>



<P align="center" style="font-size: 10pt"><!-- Folio --> - 74 - <!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">under this Plan for any Limitation Year will be limited in accordance with the Adoption Agreement.
This paragraph does not apply for Limitation Years beginning on or after January&nbsp;1, 2000.
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio --> - 75 - <!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">




<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>ARTICLE XI</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 6pt"><B>ANTIDISCRIMINATION TESTING</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>11.1 General Testing Requirements</I></B></div>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">With respect to each Plan Year, an Employer&#146;s Plan which offers a Code Section 401(k) cash or
deferred arrangement and any contributions made thereunder must satisfy the Average Deferral
Percentage Test (&#147;ADP Test&#148;) and, if applicable, the Average Contribution Percentage Test (&#147;ACP
Test&#148;). Under each of these tests, the Average Deferral Percentage (ADP)&nbsp;and the Average
Contribution Percentage (ACP)&nbsp;for Highly Compensated Employees may not exceed the ADP and ACP for
Non-Highly Compensated Employees by more than the amount permitted by application of the basic
limit or the alternative limit. These limits are described at paragraphs 11.2 and 11.6 herein. If
the ADP or ACP for Highly Compensated Employees exceeds the basic limit or the alternative limit,
the applicable average for Highly Compensated Employees either must be reduced to the maximum
permitted under the most liberal limit or the average of the Non-Highly Compensated Employees is
increased.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The reduction in the average is determined in accordance with paragraph 11.4 herein. In lieu of
reducing the applicable average for the Highly Compensated Employees, the Employer may elect to
make an additional Qualified Non-Elective Contribution (QNEC)&nbsp;and/or a Qualified Matching
Contribution (QMAC)&nbsp;for Non-Highly Compensated Employees to increase their Average Deferral
Percentage and/or Average Contribution Percentage to the point where the Plan satisfies the ADP
and/or the ACP Test. These qualified contributions are described at paragraph 11.5 herein.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If the Plan can only satisfy the ADP Test and the ACP Test by application of the alternative limit,
the Plan must apply the multiple use test as described at paragraph 11.7(b) hereof. If the Plan
fails to satisfy the multiple use test, the Employer must either make correcting distributions to
affected Highly Compensated Employees or make QNEC and/or QMAC contributions for Non-Highly
Compensated Employees to the point where the Plan satisfies the multiple use test.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>11.2 ADP Testing Limitations</I></B>
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%"><B><I>Prior Year Testing  &#151; </I></B>If elected by the Employer in the Adoption Agreement, the ADP
for a Plan Year for Participants who are Highly Compensated Employees for each Plan
Year and the Prior Plan Year&#146;s ADP for Participants who were Non-Highly Compensated
Employees for the Prior Plan Year must satisfy the basic limit set forth in (1)&nbsp;or
the alternative limit set forth at (2):
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The ADP for the Plan Year for Participants who are Highly
Compensated Employees for the Plan Year shall not exceed the Prior Plan Year&#146;s
ADP for Participants who were Non-Highly Compensated Employees for the Prior
Plan Year multiplied by 1.25; or</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The ADP for a Plan Year for Participants who are Highly
Compensated Employees for the Plan Year shall not exceed the Prior Year&#146;s ADP
for Participants who were Non-Highly Compensated Employees for the Prior Plan
Year multiplied by 2.0, provided that the ADP for Participants who are Highly
Compensated Employees does not exceed the ADP for Participants who were
Non-Highly Compensated Employees in the Prior Plan Year by more than two (2)
percentage points.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="margin-left: 5%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">For the first Plan Year of a Plan, where the Plan permits a Participant to make
Elective Deferrals and the Plan is not a successor Plan, for purposes of the
foregoing limits, the Prior Plan Year&#146;s Non-Highly Compensated Employees&#146; ADP shall
be 3%, unless the Employer has elected in the Adoption Agreement to use the current
Plan Year&#146;s ADP for these Participants.</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio --> - 76 - <!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">





<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%"><B><I>Current Year Testing  &#151; </I></B>If no election is made by the Employer in the Adoption
Agreement, the ADP limits in (1)&nbsp;and (2), above, will be applied by comparing the
current Plan Year&#146;s ADP for Participants who are Highly Compensated Employees with
the current Plan Year&#146;s ADP for Participants who are Non-Highly Compensated
Employees. This election can only be changed if the Plan meets the requirements for
changing to Prior Plan Year testing set forth in IRS Notice 98-1 (or superseding
guidance).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>11.3 Special Rules&nbsp;Relating To Application Of The ADP Test</I></B>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>A Participant is a Highly Compensated Employee for a particular Plan Year if he
or she meets the definition of a Highly Compensated Employee in effect for that Plan
Year. Similarly, a Participant is a Non-Highly Compensated Employee for a particular
Plan Year if he or she does not meet the definition of a Highly Compensated Employee in
effect for that Plan Year.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Actual Deferral Percentage for any Participant who is a Highly Compensated
Employee for the Plan Year and who is eligible to have Elective Deferrals (and
Qualified Non-Elective Contributions or Qualified Matching Contributions, or both, if
treated as Elective Deferrals for purposes of the ADP Test) allocated to his or her
accounts under two (2)&nbsp;or more arrangements described in Code Section&nbsp;401(k), that are
maintained by the Employer, shall be determined as if such Elective Deferrals (and, if
applicable, such Qualified Non-Elective Contributions or Qualified Matching
Contributions, or both) were made under a single arrangement. If a Highly Compensated
Employee participates in two (2)&nbsp;or more cash or deferred arrangements that have
different Plan Years, all cash or deferred arrangements ending with or within the same
calendar year shall be treated as a single arrangement. Notwithstanding the foregoing,
certain plans shall be treated as separate if mandatorily disaggregated under
Regulations issued under Code Section&nbsp;401(k).</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>In the event that this Plan satisfies the requirements of Code Sections&nbsp;401(k),
401(a)(4), or 410(b) only if aggregated with one (1)&nbsp;or more other plans, or if one (1)
or more other plans satisfy the requirements of such Code Sections only if aggregated
with this Plan, then this section shall be applied by determining the Actual Deferral
Percentage of Participants as if all such plans were a single plan. Any adjustments to
the Non-Highly Compensated Employee ADP for the Prior Plan Year will be made in
accordance with IRS Notice 98-1 and any superseding guidance, unless the Employer has
elected in the Adoption Agreement to use the current year testing method. Plans may be
aggregated in order to satisfy Code Section 401(k) only if they have the same Plan Year
and use the same ADP testing method.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Employer shall maintain records sufficient to demonstrate satisfaction of
the ADP Test and the amount of Qualified Non-Elective Contributions or Qualified
Matching Contributions, or both, used in such test.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(e)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>For purposes of the ADP Test, Elective Deferrals, Qualified Non-Elective
Contributions and Qualified Matching Contributions must be made before the end of the
twelve (12)&nbsp;month period immediately following the Plan Year to which the contributions
relate.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>11.4 Calculation And Distribution Of Excess Contributions And Excess Aggregate Contributions</I></B>
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%"><B><I>Reducing The Average For Highly Compensated Employees &#151; </I></B>If necessary, the ADP
and/or ACP for Highly Compensated Employees must be reduced to the maximum allowed
by the applicable limit at paragraph 11.2 and 11.6. The average is reduced on a
step-by-step leveling basis beginning by reducing the Actual Deferral Percentage or
the Actual Contribution Percentage for the Highly Compensated Employee with the
highest percentage until the average is reduced to the maximum allowed or until the
Actual Deferral Percentage or Actual Contribution Percentage for such Highly
Compensated Employee is lowered to that of the Highly Compensated Employee with the
next highest percentage. This process continues until the ADP and/or the ACP is
lowered
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio --> - 77 - <!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">to the maximum allowed for the Plan Year. The excess dollar amount attributable to
each affected Highly Compensated Employee is then totaled for purposes of correcting
distributions determined at paragraph (b)&nbsp;below.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%"><B><I>Correcting Distributions To Highly Compensated Employees &#151; </I></B>The total amount to be
distributed as determined under paragraph (a)&nbsp;is allocated to Highly Compensated
Employees on the basis of the dollar amount included for such Employee in the
numerator of the Actual Deferral Percentage or the Actual Contribution Percentage,
as applicable. The distribution for each affected Highly Compensated Employee is
determined on a leveling basis similar to that described at paragraph (a)&nbsp;except
that the process is based on dollars rather than percentages. Excess Contributions
and Excess Aggregate Contributions are allocated to the Highly Compensated Employees
with the largest amount of Employer contributions taken into account in calculating
the ADP or ACP Test for the year in which the excess arose, beginning with the
Highly Compensated Employee with the largest amount of such Employer contributions
and continuing in descending order until all the Excess Contributions and Excess
Aggregate Contributions have been allocated. For purposes of the preceding
sentence, the &#147;largest amount&#148; is determined after distribution of any Excess
Contribution and Excess Aggregate Contributions. After correcting distributions are
allocated, it is not necessary to recompute the Highly Compensated Employee averages
to determine if they satisfy the ADP Test and/or the ACP Test. Distributions of
Excess Contributions and Excess Aggregate Contributions are to be made in accordance
with paragraphs 7.12 and 7.13 hereof.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>11.5 Qualified Non-Elective And/Or Matching Contributions</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Employer may make a Qualified Non-Elective Contribution (QNEC)&nbsp;or Qualified Matching
Contribution (QMAC)&nbsp;for Non-Highly Compensated Employees (whether or not so designated in the
Adoption Agreement) to increase the Average Deferral Percentage and/or Average Contribution
Percentage to the point where the Plan passes the ADP Test and/or the ACP Test. The following
rules apply with respect to such contributions:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>A QNEC or QMAC used in the ADP Test may not also be included in the ACP Test.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If testing is done on the basis of current Plan Year data, QNECs and/or QMACs
must be made and credited to Participant accounts not later than the last day of the
twelve (12)&nbsp;consecutive month period following the end of the Plan Year being tested.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If testing is done on the basis of Prior Plan Year data for Non-Highly
Compensated Employees, QNECs and/or QMACs for such Employees must be contributed not
later than the last day of the Plan Year being tested.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If the Employer makes Non-Elective Contributions which are not designated as
Qualified Non-Elective Contributions at the time of the contribution to the Plan, the
Plan Administrator may redesignate such contributions as Qualified Non-Elective
Contributions if the contributions otherwise satisfy the requirements of a Qualified
Non-Elective Contribution.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(e)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Employer&#146;s contribution will be allocated to a group of Non-Highly
Compensated Participants designated by the Plan Administrator. The allocation will be
the lesser of the amount required to pass the ADP/ACP Test, or the maximum permitted
under Code Section&nbsp;415.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>11.6 ACP Testing Limitations</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Employee contributions and Matching Contributions must meet the nondiscrimination requirements of
Code Section&nbsp;401(a)(4) and the Average Contribution Percentage (hereinafter ACP) Test of Code
Section&nbsp;401(m). If Employee contributions (including any Elective Deferrals recharacterized as
Voluntary After-tax Contributions) or Matching Contributions are made in connection with a cash or
deferred arrangement, the ACP Test is in addition to the ADP Test under Code Section&nbsp;401(k).
Qualified Matching Contributions and Qualified Non-Elective Contributions used to satisfy the ADP
test may not be used to satisfy the ACP test.
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio --> - 78 - <!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">




<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Prior Year Testing </I></B>&#151; If elected by the Employer in the Adoption Agreement,
the ACP for a Plan Year for eligible Participants who are Highly Compensated Employees
for each Plan Year and the prior Plan Year&#146;s ACP for eligible Participants who were
Non-Highly Compensated Employees for the Prior Plan Year must satisfy one of the
following tests:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="10%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The ACP for a Plan Year for Participants who are Highly
Compensated Employees for the Plan Year shall not exceed the prior Plan Year&#146;s
ACP for eligible Participants who were Non-Highly Compensated Employees for the
Prior Plan Year multiplied by 1.25; or</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="10%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The ACP for a Plan Year for Participants who are Highly
Compensated Employees for the Plan Year shall not exceed the prior year&#146;s ACP
for eligible Participants who were Non-Highly Compensated Employees for the
Prior Plan Year multiplied by 2.0, provided that the ACP for eligible
Participants who are Highly Compensated Employees does not exceed the ACP for
eligible Participants who were Non-Highly Compensated Employees in the Prior
Plan Year by more than two (2)&nbsp;percentage points.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>For the first Plan Year of a Plan, where this Plan permits any eligible
Participant to make Employee contributions, provides for Matching Contributions, or
both, and the Plan is not a successor Plan, for purposes of the foregoing limits, the
Prior Plan Year&#146;s Non-Highly Compensated Employees&#146; ACP shall be 3% unless the Employer
has elected in the Adoption Agreement to use the current Plan Year&#146;s ACP for these
Participants.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Current Year Testing </I></B>&#151; If no election is made by the Employer in the Adoption
Agreement, the ACP limits in (1)&nbsp;and (2), above, will be applied by comparing the
current Plan Year&#146;s ACP for eligible Participants who are Highly Compensated Employees
for the Plan Year with the current Plan Year&#146;s ACP for eligible Participants who are
Non-Highly Compensated Employees. This election can only be changed if the Plan meets
the requirements for changing to Prior Plan Year testing set forth in IRS Notice 98-1
(or superseding guidance).</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>11.7 Special Rules&nbsp;Relating To The Application Of The ACP Test</I></B>
</DIV>


<DIV align="left" style="margin-left: 10%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">A Participant is a Highly Compensated Employee for a particular Plan Year if he or
she meets the definition of a Highly Compensated Employee in effect for that Plan
Year. Similarly, a Participant is a Non-Highly Compensated Employee for a
particular Plan Year if he or she does not meet the definition of a Highly
Compensated Employee in effect for that Plan Year.</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 10%">If one or more Highly Compensated Employees participate in both a cash or deferred
arrangement and a plan subject to the ACP Test maintained by the Employer and the
sum of the ADP and ACP of those Highly Compensated Employees subject to either or
both tests exceeds the Aggregate Limit, then the ADP or ACP of those Highly
Compensated Employees who also participate in a cash or deferred arrangement will be
reduced in accordance with paragraph 11.4 so that the limit is not exceeded. The
amount by which each Highly Compensated Employee&#146;s Contribution Percentage Amounts
is reduced shall be treated as an Excess Aggregate Contribution. The ADP and ACP of
the Highly Compensated Employees are determined after any corrections required to
meet the ADP and ACP tests and are deemed to be the maximum permitted under such
tests for the Plan Year. Multiple use of the aggregate limit does not occur if
either the ADP and ACP of the Highly Compensated Employees does not exceed 1.25
multiplied by the ADP and ACP of the Non-Highly Compensated Employees.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 10%">For purposes of this paragraph, the Actual Contribution Percentage for any
Participant who is a Highly Compensated Employee and who is eligible to have
Contribution Percentage Amounts allocated to his or her account under two (2)&nbsp;or
more plans described in Code Section 401(a) or arrangements described in Code
Section 401(k) that are maintained by the Employer, shall be determined as if the
total of such Contribution Percentage Amounts were made under a single plan. If a
Highly Compensated Employee participates in two (2)&nbsp;or more cash or deferred
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio --> - 79 - <!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 10%">arrangements that have different Plan Years, all cash or deferred arrangements
ending with or within the same calendar year shall be treated as a single
arrangement. Notwithstanding the foregoing, certain plans shall be treated as
separate if mandatory disaggregation under the Regulations issued under Code Section
410(b) apply.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 10%">In the event that this Plan satisfies the requirements of Code Sections&nbsp;401(a)(4),
401(m), or 410(b) only if aggregated with one (1)&nbsp;or more other plans, or if one (1)
or more other plans satisfy the requirements of such Code Sections only if
aggregated with this Plan, then this section shall be applied by determining the
Actual Contribution Percentage of Eligible Participants as if all such plans were a
single plan. Any adjustments to the Non-Highly Compensated Employee ACP for the
Prior Plan Year will be made in accordance with IRS Notice 98-1 and any superseding
guidance, unless the Employer has elected in the Adoption Agreement to use the
Current Year testing method. Plans may be aggregated in order to satisfy Code
Section 401(m) only if the aggregated plans have the same Plan Year and use the same
ACP testing method.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 10%">For purposes of the ACP Test, Employee contributions are considered to have been
made for the Plan Year in which contributed to the Plan. Matching Contributions and
Qualified Matching and Non-Elective Contributions will be considered made for a Plan
Year if made no later than the end of the twelve (12)&nbsp;month period beginning on the
day after the close of the Plan Year.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 10%">The determination and treatment of the Actual Contribution Percentage of any
Participant shall satisfy such other requirements as may be prescribed by the
Secretary of the Treasury.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>11.8 Recharacterization</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If the Employer allows for Voluntary After-tax Contributions in the Adoption Agreement, a
Participant may treat his or her Excess Contributions allocated to him or her as an amount
distributed to the Participant and then contributed by the Participant to the Plan.
Recharacterized amounts will remain nonforfeitable and subject to the same distribution
requirements as Elective Deferrals. Amounts may not be recharacterized by a Highly Compensated
Employee to the extent that such amount in combination with other Employee contributions made by
that Employee would exceed any stated limit under the Plan on Voluntary After-tax Contributions.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Recharacterization must occur no later than two and one-half (2<FONT style="font-size: 70%"><SUP>1</SUP></FONT>/<FONT style="font-size: 60%">2</FONT>) months after the last day of the
Plan Year for which such Excess Contributions arose and is deemed to occur no earlier than the date
the last Highly Compensated Employee is informed in writing of the amount recharacterized and the
consequences thereof. Recharacterized amounts will be taxable to the Participant for the
Participant&#146;s tax year in which the Participant would have received them in cash.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>11.9 Nondiscrimination Tests In A SIMPLE 401(k) Plan</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The ADP/ACP Tests described this Article&nbsp;XI are treated as satisfied for any Plan Year for which
the Employer has adopted and complied with the provisions of the SIMPLE 401(k) Adoption Agreement.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>11.10 Safe Harbor Rules&nbsp;Of Application</I></B>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Employer may elect in a cash or deferred adoption agreement to apply the
safe harbor plan provisions found in paragraphs 11.10 through 11.17. Except as
otherwise permitted, an Employer must elect the Safe Harbor Plan provisions and must
satisfy the notice requirements of paragraph 11.16 prior to the beginning of the Plan
Year to which the Safe Harbor provisions will be applied. The Employer must apply the
Safe Harbor provisions for the entire Plan Year, including any short Plan Year. An
Employer who elects in the Adoption Agreement and operationally satisfies the Safe
Harbor provisions of paragraphs 11.10 through 11.17 is not subject to the
nondiscrimination requirements of 11.2. An Employer who elects to provide additional
Matching Contributions as set forth in paragraph 11.14 will be subject to the
nondiscrimination provisions of paragraph 11.6, unless the additional Matching
Contributions satisfy the ACP test safe harbor provisions in paragraph 11.14.</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio --> - 80 - <!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Employer may elect in the Adoption Agreement either to make a Safe Harbor
Non-Elective Contribution on behalf of each eligible Employee who is eligible to
participate in the Plan, or to make a Safe Harbor Matching Contribution on behalf of
each eligible Employee who is eligible to participate in the Plan and who is making
Elective Deferrals.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Safe Harbor Non-Elective Contribution will be made on behalf of each
eligible Employee who is eligible to participate in the Plan equal to at least 3% of
the Employee&#146;s Compensation.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Safe Harbor Matching Contribution shall be made under the Basic Matching
Formula or an Enhanced Matching Formula as described below.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(e)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>A Plan intending to satisfy the requirements of Code Sections&nbsp;401(k)(12) and
401(m)(11) &#091;a &#147;Safe Harbor CODA&#148;&#093; generally must satisfy such requirements, including
the notice requirement, for the entire Plan Year. See Notice 98-52, 1988-46 I.R.B. 16,
Notice 2000-3, 2000-4 I.R.B. 413, and Revenue Procedure 2000-29, 2000-6 I.R.B. 553.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="10%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Basic Matching Contribution Formula &#151;  </I></B>The Basic Matching
Formula provides a Matching Contribution on behalf of each eligible Employee
who is making Elective Deferrals to the Plan in an amount equal to 100% of the
amount of the Employee&#146;s Elective Deferrals that do not exceed 3% of the
Employee&#146;s Compensation and 50% of the amount of the Employee&#146;s Elective
Deferrals that exceed 3% of the Employee&#146;s Compensation but do not exceed 5% of
the Employee&#146;s Compensation. A Plan satisfying the ADP Safe Harbor using the
Basic Matching Formula automatically satisfies the ACP Test, if no After-tax or
other Matching Contribution is made under the Plan.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="10%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Enhanced Matching Formula &#151; </I></B>The Enhanced Matching Formula
provides a Matching Contribution on behalf of each Eligible Employee who is
making Elective Deferrals to the Plan under a formula, that, at any rate of
Elective Deferrals, provides an aggregate amount of Matching Contributions at
least equal to the aggregate amount of Matching Contributions that would have
been provided under the Basic Matching Formula. In no event shall the
aggregate amount of Matching Contributions under an Enhanced Matching Formula
exceed 6% of an eligible Employee&#146;s Compensation. Under the Enhanced Matching
Formula, the rate of Matching Contributions may not increase as a Participant&#146;s
rate of Elective Deferrals increases. A Plan satisfying the ADP Safe Harbor
using the Enhanced Matching Formula under which Matching Contributions made
with respect to Elective Deferrals are not made in excess of 6% of the eligible
Employee&#146;s Compensation, automatically satisfies the ACP Test if no other
Matching Contribution is made under the Plan.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="10%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(3)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Additional Discretionary Matching Contribution </I></B>&#151; An Employer
may elect in the Adoption Agreement for Plan Years &#091;beginning after January&nbsp;1,
2000&#093; to provide an additional discretionary Matching Contribution. Any such
contribution cannot exceed 4% of a Participant&#146;s Compensation. This is a limit
on the total Matching Contribution formula, and is not a limit on the
percentage of Compensation which is deferred and taken into account under the
matching formula.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="10%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(4)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Limitation On Matching Contributions To Highly Compensated
Employees </I></B><B>&#151; </B>The Matching Contribution requirement will not be satisfied if, at
any rate of Elective Deferrals, the rate of Matching Contributions that would
apply with respect to any Highly Compensated Employee who is making Elective
Deferrals under the Plan is greater than the rate of Matching Contributions
that would apply with respect to any Non-Highly Compensated Employee who is
making Elective Deferrals to the Plan and who has the same rate of Elective
Deferrals.</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio --> - 81 - <!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>11.11 Safe Harbor Definitions</I></B>
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%"><B><I>&#147;ACP Test Safe Harbor&#148; </I></B>is the method described in paragraph 11.14 for satisfying the
ACP Test of Code Section&nbsp;401(m)(2).
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%"><B><I>&#147;ACP Test Safe Harbor Matching Contributions&#148; </I></B>are Matching Contributions described
in paragraph 11.5.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%"><B><I>&#147;ADP Test Safe Harbor&#148; </I></B>is the method described in paragraph 11.13 for satisfying
the ADP Test of Code Section&nbsp;401(k)(3).
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%"><B><I>&#147;ADP Test Safe Harbor Contributions&#148; </I></B>are Matching Contributions and Non-Elective
Contributions described in paragraph 11.10.
</DIV>

<DIV align="left" style="margin-left: 10%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt"><B><I>&#147;Compensation&#148; </I></B>is defined in paragraph 1.16 with no dollar limit other than the
limit imposed by Code Section&nbsp;401(a)(17) as it applies to the Compensation of a
Non-Highly Compensated Employee. Solely for purposes of determining the
Compensation subject to a Participant&#146;s Salary Deferral Agreement, the Employer may
use an alternative definition to the one described in the preceding sentence,
provided such alternate definition is a reasonable definition with the meaning of
Section&nbsp;1.414(s)-1(d)(2) of the Regulations, and permits each Participant to elect
sufficient Elective Deferrals to receive the maximum amount of Matching
Contributions (determined using the definition of Compensation described in the
preceding sentence) available to the Participant under this Plan.</DIV>


<DIV align="left" style="margin-left: 10%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt"><B><I>&#147;Eligible Employee&#148; </I></B>means an Employee eligible to make Elective Deferrals under the
Plan for any part of the Plan Year or who would be eligible to make Elective
Deferrals but for a suspension due to a Hardship distribution described in paragraph
6.9 of the Plan or to statutory limitations, such as Code Sections 402(g) and 415.</DIV>


<DIV align="left" style="margin-left: 10%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt"><B><I>&#147;Matching Contributions&#148; </I></B>are contributions made by the Employer on account of an
Eligible Employee&#146;s Elective Deferrals.</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>11.12 Required Restrictions On Safe Harbor Contributions</I></B>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Safe Harbor Matching Contributions and Safe Harbor Non-Elective Contributions
are Matching and Non-Elective Contributions respectively, that are:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="10%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>nonforfeitable within the meaning of Treasury Regulations Section&nbsp;1.401(k)-1(c),</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="10%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>are subject to the distribution restrictions of Code Section
401(k)(2)(B) and Treasury Regulations Section&nbsp;1.401(k)-1(d), and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="10%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(3)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>used to satisfy the Safe Harbor Contribution requirements.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Pursuant to Code Section&nbsp;401(k)(2)(B) and Treasury Regulations Section
1.401(k)-1(d), such contributions (and earnings thereon) must not be distributable
earlier than separation from Service, death, Disability, an event described in Code
Section&nbsp;401(k)(10), or in the case of a profit-sharing or stock bonus plan, the
attainment of age 59<FONT style="font-size: 70%"><SUP>1</SUP></FONT>/<FONT style="font-size: 60%">2</FONT>. Pursuant to Code Section&nbsp;401(k)(2)(B) and Treasury Regulations
Section&nbsp;1.401(k)-1(d)(2)(ii), these contributions shall not be eligible for
distribution for reasons of Hardship. A Plan electing to use either of the Safe
Harbor Matching or the Non-Elective Contribution provisions shall not require that an
Employee be employed on the last day of the Plan Year or impose an hourly requirement
in order for the Employee to be eligible to receive a Safe Harbor Non-Elective
Contribution or a Safe Harbor Matching Contribution.</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio --> - 82 - <!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 10%">Such contributions must satisfy the ADP Test Safe Harbor without regard to permitted
disparity under Code Section&nbsp;401(l).
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Safe Harbor Matching or Non-Elective Contributions cannot be used to satisfy
the Safe Harbor Contribution requirements with respect to more than one (1)&nbsp;Plan.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(e)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>A Plan will fail to satisfy the ADP Test Safe Harbor or the ACP Test Safe
Harbor for a Plan Year unless the Plan Year is twelve (12)&nbsp;months in duration or in the
case of the first Plan Year of a newly established Plan (other than a successor Plan),
the Plan Year is at least three (3)&nbsp;months in duration (or any shorter period in the
case of a newly established Employer that establishes the Plan as soon as
administratively feasible after the Employer came into existence). If the Employer
amends an existing Defined Contribution Plan to offer the Safe Harbor provisions, the
401(k) arrangement of the Plan must be at least three (3)&nbsp;months in duration.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(f)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If the Safe Harbor provisions are an amendment and restatement of an existing
Plan, any contributions made prior to the adoption of the Safe Harbor provisions which
are subject to a vesting schedule will continue to vest according to the vesting
schedule in effect prior to the amendment or restatement of the Plan.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>11.13 ADP Test Safe Harbor</I></B>
</DIV>


<DIV align="left" style="margin-left: 10%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">The Employer may elect in the Adoption Agreement to make Basic Safe Harbor Matching
Contributions, Enhanced Safe Harbor Matching Contributions or Safe Harbor
Non-Elective Contributions.</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Notwithstanding the requirement in (a)&nbsp;above that the Employer make the ADP
Test Safe Harbor Contributions to the Defined Contribution Plan indicated in the
Adoption Agreement, such contributions will not be made to this Plan unless the
requirements of paragraph 11.17 are met.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>11.14 ACP Test Safe Harbor</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Employer maintaining a 401(k) Plan may elect in the Adoption Agreement to make additional
Matching Contributions in addition to the Safe Harbor Matching Contributions made to the Plan.
These additional Matching Contributions may be subject to the ACP Test Safe Harbor requirements
instead of testing the contributions under paragraph 11.2. If the Employer elects using the
current year testing method to test the additional Matching Contributions for nondiscrimination as
set forth in paragraph 11.2, the ACP Test Safe Harbor will be satisfied if the following conditions
are met:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>no Matching Contribution may be made with respect to a Participant&#146;s Elective
Deferrals and/or Voluntary After-tax Contributions which exceed 6% of Compensation;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the amount of any discretionary Matching Contribution made after the 1999 Plan Year
may not exceed 4% of the Participant&#146;s Compensation;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the rate of Matching Contributions made to the Plan may not increase as the
rate of Elective Deferrals increase;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>no Highly Compensated Employee may receive a greater rate of match than a</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Non-Highly Compensated Employee; and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(e)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Employer must elect in the Adoption Agreement the vesting schedule
distribution restrictions and eligibility to receive an allocation of these additional
Matching Contributions.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>11.15 Safe Harbor Status</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Employer may amend a profit-sharing or 401(k) plan during a Plan Year to comply with the Safe
Harbor provisions of this Article for the Plan Year. In order to comply with these provisions,
the Employer must:
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 10%">use the current year testing method;
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio --> - 83 - <!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 10%">amend the Plan to add the Safe Harbor provisions no later than thirty (30)&nbsp;days
prior to the end of the Plan Year and apply the Safe Harbor provisions for the
entire Plan Year; satisfy the Safe Harbor contribution requirements using the Safe Harbor Non-Elective
Contribution;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 10%">provide the Safe Harbor notice to Participants prior to the beginning of the Plan
Year for which the Plan amendment applies which indicates the Employer will provide
Basic or Enhanced Matching Contributions or indicates that the Employer may later
amend the Plan to comply with the Safe Harbor provisions by use of the Safe Harbor
Non-Elective Contribution;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 10%">provide an additional notice to Participants at least thirty (30)&nbsp;days prior to the
end of the Plan Year only in the case of Safe Harbor Non-Elective Contribution
advising Participants of the amendment; and
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 10%">actually provide the notice described in (e)&nbsp;above, should the Employer amend the
Plan to comply with the Safe Harbor requirements.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A Safe Harbor 401(k) Plan may be amended during a Plan Year to reduce or entirely eliminate on a
prospective basis any safe harbor contribution which is either a Basic or Enhanced Matching
Contribution conditioned on the Employer providing a notice to the Participants which explains the
effect of the amendment and specifies the following:
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 10%">informs the Participants they will have the opportunity to amend their Salary
Deferral Agreements;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 10%">the effective date of the amendment is specified;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 10%">Participants are given the opportunity prior to the effective date of the amendment
to amend their Salary Deferral Agreement; and
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 10%">the amendment to the Plan does not take effect until the later of thirty (30)&nbsp;days
after the notice of the amendment is provided to the Participant or the date the
Employer adopts the amendment.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">An Employer who amends a Safe Harbor Plan to either reduce or eliminate the Safe Harbor Matching
Contribution under this paragraph or terminates the Plan during the Plan Year, must continue to
comply with all of the Safe Harbor requirements of this paragraph until the amendment or Plan
termination becomes effective. The Plan must continue to use the current year testing method for
the entire Plan Year and satisfy the nondiscrimination test under paragraph 11.2, and if applicable
the nondiscrimination tests under paragraph 11.6.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>11.16 Safe Harbor Notice Requirement</I></B></div>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The notice requirement is satisfied if each Eligible Employee is given an annual written notice of
the Employee&#146;s rights and obligations under the Plan and the notice provided to the Employee
satisfies the content requirement and the timing requirement mandated under IRS Notices 98-52 and
2000-3.
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 10%">The notice shall be sufficiently accurate and comprehensive to inform the Employee
of the Employee&#146;s rights and obligations under the Plan and written in a manner
calculated to be understood by the average Employee eligible to participate in the
Plan. The notice shall accurately describe:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 12%">the Safe Harbor Matching or Non-Elective Contribution Formula (including a
description of the levels of Matching Contributions, if any, available under
the Plan);
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 12%">any other contributions under the Plan (including the potential for
discretionary Matching Contributions) and the conditions under which such
contributions are made;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 12%">the Plan to which the Safe Harbor Contributions will be made (if different
than the Plan containing the cash or deferred arrangement);
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio --> - 84 - <!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 12%">the type and amount of Compensation that may be deferred under the Plan;<BR>
how to make cash or deferred elections, including any administrative
requirements that apply to such elections;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 12%">the periods available under the Plan for making cash or deferred elections;
and
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 12%">withdrawal and vesting provisions applicable to contributions under the
Plan.
</DIV>

<DIV align="left" style="margin-left: 10%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">If the notice is provided to eligible Employees within a reasonable period before
the beginning of each Plan Year (or in the Plan Year an Employee becomes eligible
within a reasonable period before the Employee becomes eligible), the Plan shall
satisfy the Safe Harbor notice requirements. Notwithstanding the foregoing general
rule, a notice shall only be deemed to be provided in timely manner if the notice is
provided to each Employee who is eligible to participate in the Plan for the Plan
Year at least thirty (30)&nbsp;days &#091;and no more than ninety (90)&nbsp;days&#093; before the
beginning of the Plan Year. If an Employee does not receive the notice because he
or she only becomes eligible to participate in the Plan after the ninetieth day
before the beginning of the Plan Year, the requirement to give the notice will be
satisfied if the notice is provided not more than ninety (90)&nbsp;days before the
Employee becomes eligible to participate, but in no event later than the date the
Employee becomes eligible. The preceding sentence shall apply in the case of any
Employee eligible for the first Plan Year in which an Employee becomes eligible
under an existing Code Section 401(k) cash or deferred arrangement.</DIV>


<DIV align="left" style="margin-left: 10%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">The Plan may provide the Safe Harbor notice in writing or by electronic means. If
provided electronically, the notice must be no less understandable than a written
paper document and at the time of delivery of the electronic notice, the Employee is
advised that he or she may request to receive the notice in writing at no additional
charge. Supplemental notices may also be given electronically under the same
conditions.</DIV>


<DIV align="left" style="margin-left: 10%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">The Plan may also comply with the notice requirements by use of the Summary Plan
Description. The Safe Harbor notice must cross-reference the applicable sections in
the Summary Plan Description. The information which may be contained in the Summary
Plan Description, as well as the notice, is the Safe Harbor Contribution Formula,
including a description of the levels of Matching Contributions, if any, how to make
Salary Deferral elections, including any administrative requirements that apply to
such elections, and the periods available under the Plan for making deferral
elections.</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>11.17 Satisfying Safe Harbor Contribution Requirements Under Another Defined Contribution Plan</I></B>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>General Requirements </I></B><B>- </B>A Safe Harbor Matching or Non-Elective Contribution may
be made to this Plan or to another Defined Contribution Plan maintained by the Employer
that satisfies Code Sections 401(a) or 403(a). The Employer electing this option shall
do so by identifying the plan that makes the Safe Harbor Contribution in the Adoption
Agreement. If the Safe Harbor Contributions are made to another Defined Contribution
Plan, the Safe Harbor Contribution requirements must be satisfied in the same manner as
if the contributions were being made to this Plan. A Safe Harbor Contribution made to
another Defined Contribution Plan shall not satisfy this Safe Harbor requirement unless
each Employee eligible to participate in this Plan is eligible to participate in the
other Defined Contribution Plan under the same terms and conditions.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Same Plan Year Requirement </I></B><B>&#151; </B>In order to satisfy the Safe Harbor Contribution
requirements, this Plan and the other Defined Contribution Plan to which the Safe
Harbor Contribution is to be made must have the same Plan Year.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Aggregation And Disaggregation Rules </I></B>- The rules that apply for purposes of
aggregating and disaggregating cash or deferred arrangement and Plans under Code
Sections 401(k) and 401(m)</TD>
</TR>



</TABLE>
</DIV>
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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">also apply for purposes of Code Sections&nbsp;401(k)(12) and 401(m)(11), respectively.
All cash or deferred arrangements included in a Plan are treated as a single cash or
deferred arrangement that must satisfy the Safe Harbor Contribution and notice
requirements. Moreover, two (2)&nbsp;Plans within the meaning of Regulations Section
1.410(b)-7(b) that are treated as a single Plan pursuant to the permissive
aggregation rules of Treasury Regulations 1.410(b)-7(d) are treated as a single Plan
for purposes of the Safe Harbor requirements. Conversely, a Plan &#091;within the
meaning of Code Section&nbsp;414(l)&#093; that includes a cash or deferred arrangement
covering both collectively bargained employees and noncollectively bargained
employees is treated as two (2)&nbsp;separate Plans for purposes of Code Section&nbsp;401(k),
and the ADP Safe Harbor need not be satisfied with respect to both Plans in order
for one (1)&nbsp;of the Plans to take advantage of the ADP Test Safe Harbor. Similarly,
if, pursuant to Code Section&nbsp;410(b)(4)(B), an Employer applies Code Section 410(b)
separately to the portion of the Plan &#091;within the meaning of Code Section&nbsp;414(l)&#093;
that benefits only Employees who satisfy age and Service conditions under the Plan
that are lower than the greatest minimum age and Service conditions permitted under
Code Section&nbsp;410(a), the Plan is treated as two (2)&nbsp;separate Plans for purposes of
Code Section&nbsp;401(k), and the ADP Test Safe Harbor need not be satisfied with respect
to both plans in order for one (1)&nbsp;of the Plans to take advantage of the ADP Test
Safe Harbor.
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio --> - 86 - <!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>ARTICLE XII</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 6pt"><B>ADMINISTRATION</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>12.1 Plan Administrator</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Unless otherwise provided in a separate Trust agreement, the Plan shall be administered by the Plan
Administrator who shall have the authority to enforce the Plan on behalf of any persons having or
claiming any interest under the Plan and who shall be responsible for the operation of the Plan in
accordance with its terms. The Plan Administrator shall be the &#147;named fiduciary&#148; for purposes of
ERISA Section&nbsp;402(a)(2) with the sole authority to control and manage the operation and
administration of the Plan, and will be responsible for complying with the reporting and disclosure
requirements of Part&nbsp;1 of Subtitle B of Title I of ERISA and agent for service of legal process
with respect to the Plan. The Plan Administrator shall determine by rules of uniform application
all questions arising out of the administration, interpretation and application of the Plan which
determination(s) shall be conclusive and binding on all parties. The Employer shall be named as
fiduciary and Plan Administrator except to the extent the Employer is a member of SBERA or unless
an individual or other entity (excluding the Trustee or Custodian, unless they are the Employer
sponsoring the Plan) is named to serve in such capacity. The Plan Administrator may appoint or
allocate the duties of the Plan Administrator among several individuals or entities. The Plan
Administrator&#146;s duties shall include:
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">appointing the Plan&#146;s attorney, accountant, Service Provider, actuary, Trustee,
Custodian, investment manager, or any other party needed to administer the Plan;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">directing the appropriate party with respect to payments from the Trust;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">communicating with Employees regarding their participation and benefits under the
Plan, including the administration of all claims procedures;
</DIV>

<DIV align="left" style="margin-left: 10%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">maintaining all necessary records for the administration of the Plan,
antidiscrimination testing, and filing any returns and reports with the Internal
Revenue Service, Department of Labor, or any other governmental agency;</DIV>


<DIV align="left" style="margin-left: 10%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">reviewing and approving any financial reports, investment reviews, or other reports
prepared by any party appointed by the Employer under paragraph (a);</DIV>


<DIV align="left" style="margin-left: 10%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">establishing a funding policy and investment objectives consistent with the purposes
of the Plan and ERISA;</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">construing and resolving any question of Plan interpretation and questions of fact.
The Plan Administrator&#146;s interpretation of Plan provisions and resolution of
questions of facts including eligibility and amount of benefits under the Plan is
final and unless it can be shown to be arbitrary and capricious, will not be subject
to &#147;de novo&#148; review;
</DIV>

<DIV align="left" style="margin-left: 10%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">monitoring the activities of the Trustee and the performance of, and making changes
when necessary to, the portfolio of the Plan;</DIV>


<DIV align="left" style="margin-left: 10%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">obtaining a legal determination of the qualified status of all domestic relations
orders and complying with the requirements of the law with regard thereto;</DIV>


<DIV align="left" style="margin-left: 10%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">administering the loan program including ensuring that any and all loans made by the
Plan are in compliance with the requirements of the Internal Revenue Code and the
Regulations issued thereunder, and the Regulations issued by the Department of
Labor;</DIV>


<DIV align="left" style="margin-left: 10%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">determining from the records of the Employer, the Compensation, Service, records,
status, and the other facts regarding Participants and Employees;</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio --> - 87 - <!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">




<DIV align="left" style="margin-left: 10%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">to the extent provided in the Adoption Agreement, directing the Trustee or Custodian
with respect to the investments, in the Plan Administrator&#146;s capacity as named
fiduciary; and</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(m)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the right to employ others, including legal counsel who may, but need not, be
counsel to the Employer, to render advice regarding any questions which may arise with
respect to its rights, duties and responsibilities under the Plan, and may rely upon
the opinions or certificates of any such person.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>12.2 Persons Serving As Plan Administrator</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Unless otherwise provided in a separate Trust agreement, if the Employer is no longer in existence,
and the Plan or the Employer does not specify the person to take an action or otherwise serve in
the place of the Employer in connection with the operation of the Plan, the Plan Administrator
shall so act or serve, but if there is no person serving as Plan Administrator, then a successor
shall be designated in writing by a majority of Participants whose accounts under the Plan have not
yet been fully distributed at such time. A majority of the legally competent Beneficiaries of a
deceased Participant then entitled to receive benefits may exercise the deceased Participant&#146;s
rights to participate in that designation and shall be considered for that purpose to be one
Participant, in the Participant&#146;s place.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>12.3 Action By Employer</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Action by the Employer under the Plan shall be carried out by the sole proprietor, if the Employer
is a sole proprietorship, by a general partner of the Employer, if the Employer is a partnership,
or by the board of directors or a duly authorized officer of the Employer, if the Employer is a
corporation. If the Employer is no longer in existence, and the Plan does not specify the person
to take an action, or otherwise serve in the place of the Employer, in connection with the
operation of the Plan, the Plan Administrator shall so act or serve, but if there is no person
serving as Plan Administrator, such action shall be taken by a person selected following the
approach referred to in paragraph 12.2. The Trustee/Custodian shall have, and assume, no
responsibility for inquiring into the authority of any person purporting to act on behalf of an
Employer.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>12.4 Responsibilities Of The Parties</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Unless otherwise provided in a separate Trust agreement:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Employer and the Plan Administrator shall cooperate with each other in all
respects, including the provision to each other of records and other information
relating to the Plan, as may be necessary or appropriate for the proper operation of
the Plan or as may be required under the Code or ERISA.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Plan Administrator may delegate in writing all or any part of the Plan
Administrator&#146;s responsibilities under the Plan to agents or others by written
agreement communicated to the delegate and to the Employer or, if the Employer is no
longer in existence, to such person or persons selected following the approach in
paragraph 12.2 and, in the same manner, may revoke any such delegation of
responsibility. Any action of a delegate in the exercise of such delegated
responsibilities shall have the same force and effect for all purposes as if such
action had been taken by the Plan Administrator. The delegate shall have the right, in
such person&#146;s sole discretion, by written instrument delivered to the Plan
Administrator, to reject and refuse to exercise any such delegated authority. The
Trustee/Custodian need not act on instructions of such a delegate despite any knowledge
of such delegation, but may require the Plan Administrator to give the
Trustee/Custodian all instructions necessary under the Plan.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>12.5 Allocation Of Investment Responsibility</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Unless otherwise provided in a separate Trust agreement, responsibility with respect to the
investment of the Trust shall as elected in the Adoption Agreement. The amounts allocated to
Participants&#146; accounts shall be invested by the Trustee or Custodian pursuant to the elections in
the Adoption Agreement, Articles XII and XIII as applicable, and in accordance with investment
directions from authorized parties as provided hereunder.
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio --> - 88 - <!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>12.6 Appointment Of Investment Manager</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Unless otherwise provided in a separate Trust agreement, the appointment of an investment manager
shall be made in accordance with this Article. If an investment manager is appointed, such entity
or individual must be registered as an investment manager under the Investment Advisors Act of 1940
or under applicable state law, meet the requirements of ERISA Section&nbsp;3(38) or be a bank as defined
in said Act or an insurance company qualified under the laws of more than one state to perform
investment management services. An investment manager shall acknowledge in writing its appointment
and fiduciary status hereunder and shall agree to comply with all applicable provisions of this
document. The investment manager shall have the investment powers granted the Trustee in paragraph
13.8 except to the extent the investment manager&#146;s powers are limited by the investment management
agreement. A copy of the investment management agreement (and any modifications or termination
thereof) must be provided to the Trustee or Custodian. Written notice of each appointment of an
investment manager shall be given to the Trustee or Custodian in advance of the effective date of
the appointment. Such notice or agreement shall specify what portion of the Trust Fund will be
subject to the investment manager&#146;s discretion.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>12.7 Participant Investment Direction</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Unless otherwise provided in a separate Trust agreement, and if elected by the Employer in the
Adoption Agreement, Participants shall be given the option to direct the investment of such part of
their account balances as specified therein. The Employer or the Named Investment Fiduciary from
time to time shall select the investments to be made available, including the appointment of any
investment manager who meets the requirements of ERISA Section&nbsp;3(38) to manage the assets of any
Participant&#146;s account. The Employer or the Named Investment Fiduciary, independent of the Trustee,
shall be responsible for reviewing the performance of such investments. The following
administrative procedures shall apply to the administration of investments selected by the Employer
or the Employer&#146;s designated fiduciary:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Plan Administrator shall administer the program.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>At the time an Employee becomes eligible for the Plan, he or she shall provide
the Plan Administrator an investment designation stating the percentage of his or her
contributions to be invested in the available investments.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>A Participant may change his or her election with respect to future
contributions by notifying the Employer, Trustee/Custodian or other Service Provider,
as they shall mutually agree, in accordance with the procedures established by the Plan
Administrator.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>A Participant may transfer or exchange his or her balance from one investment
alternative to another by notifying the Employer, Trustee/Custodian or other Service
Provider, as they shall mutually agree, in accordance with the procedures established
by the Plan Administrator.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(e)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The investment alternatives offered under the Plan may be limited in a uniform
and nondiscriminatory manner. Investments may be restricted to specific investment
alternatives selected, including but not limited to, certain mutual funds, investment
contracts, collective funds or deposit accounts. If investments outside the
alternatives selected are permitted, Participants may not direct that investments be
made in collectibles other than U.S. Government or state issued gold and silver coins.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(f)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Plan Administrator may permit, in a uniform and nondiscriminatory manner, a
Beneficiary of a deceased Participant or alternate payee under a Qualified Domestic
Relations Order &#091;as defined in Code Section&nbsp;414(p)&#093; to individually direct their
account in accordance with this paragraph.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(g)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Investment directions will be processed as soon as administratively practicable
after proper investment directions are received from the Participant. The Employer,
Plan Administrator, Service Provider, Trustee and/or Custodian cannot provide any
guarantee of the timing of processing of any investment directive. The Employer, Plan
Administrator, Service Provider, Trustee and/or Custodian reserve the right not to
value an investment alternative or a Participant&#146;s account on any given Valuation Date
for any reason deemed appropriate by the Employer or Plan</TD>
</TR>

</TABLE>
</DIV>
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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">Administrator. The Employer, Plan Administrator, Service Provider, Trustee and/or
Custodian further reserve the right to delay the processing of any investment
transaction for any legitimate business reason including but not limited to failure
of systems or computer programs, failure of the means of the transmission of data,
force majeure, the failure of a Service Provider to timely receive values or prices,
to correct its errors or omissions or the errors or omissions of any Service
Provider.
</DIV>

<DIV align="left" style="margin-left: 10%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">Notwithstanding the foregoing, and regardless of a Participant&#146;s authority to direct
the investment of assets allocated to his or her account, the Named Investment
Fiduciary is authorized and empowered to direct the Trustee to invest funds in short
term investments pending other investment instructions by the Plan Administrator.</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>12.8 Application Of ERISA Section&nbsp;404(c)</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Unless otherwise provided in a separate Trust agreement, if elected by the Employer in the Adoption
Agreement, all Participant accounts under the Plan shall be invested as elected by each Participant
in a broad range of investment options made available from time to time by the Employer for this
purpose. If the Employer further elects that the Plan is intended to qualify as an &#147;ERISA Section
404(c) Plan&#148; within the meaning of Regulations issued pursuant to such section, Participants shall
have the opportunity, at least once in any three (3)&nbsp;month period, to give investment instructions
(with an opportunity to obtain written confirmation of such instructions) as to the investment of
contributions made on his or her behalf among the available investment options. The Plan
Administrator shall be obligated to comply with such instructions except as otherwise provided in
the Regulations issued under ERISA Section&nbsp;404(c).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Plan Administrator will provide or will make arrangement to provide each Participant with a
description of the investment alternatives available under the Plan; and with respect to each
designated investment alternative, a general description of the investments objectives, risk and
return characteristics of each alternative, including information relating to the type and
diversification of assets comprising the investment portfolio.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Plan Administrator by separate document may prescribe the form and the manner in which such
direction shall be made, as well as the frequency with which such directions may be made or changed
and the dates as of which they shall be effective, in a manner consistent with the foregoing. The
Plan Administrator (or a person or entity so designated by the Employer) shall be the fiduciary
identified to furnish the information as contemplated by ERISA Section&nbsp;404(c), but may designate on
its behalf another person or entity to provide such information or to perform any of the
obligations of the Plan Administrator under this paragraph.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Except as otherwise provided in this Basic Plan Document #01, the Trustee, Custodian, the Employer,
or any fiduciary of the Plan shall not be liable to the Participant or any of his or her
Beneficiaries for any loss resulting from action taken at the direction of the Participant. All
fiduciaries of the Plan shall be relieved of their fiduciary liability with respect to the
Participant directing his or her investments pursuant to ERISA Section 404(c) if elected by the
Employer in the Adoption Agreement of its intention to comply with ERISA Section&nbsp;404(c).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Any costs and expenses related to compliance with the Participant&#146;s directions shall be borne by
the Participant&#146;s directed account, unless paid by the Employer.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>12.9 Participant Loans</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Unless otherwise provided in a separate Trust agreement, if permitted by the Employer in the
Adoption Agreement, a Plan Participant and Beneficiaries who are parties-in-interest as defined in
ERISA Section&nbsp;3(14) may make application to the Plan Administrator requesting a loan from the Plan.
The Plan Administrator shall have the sole right to approve or deny a Participant&#146;s application
provided that loans shall be made available to all Participants on a reasonably equivalent basis.
Loans shall not be made available to Highly Compensated Employees in an amount greater than the
amount made available to other Participants. Any loan granted under the Plan shall be made in
accordance with the terms of a written loan policy adopted by the Employer which is hereby
incorporated by reference and made a part of this Basic Plan Document #01. The loan policy may be
amended in writing from time to time without the necessity of amending this paragraph and shall be
subject to the following rules to the extent such rules are not inconsistent with such loan policy.
</DIV>


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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">




<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>No loan, when aggregated with any outstanding loan(s) to the Participant, shall
exceed the lesser of (i) $50,000 reduced by the excess, if any, of the Participant&#146;s
highest outstanding balance of all loans on any day during the one (1)&nbsp;year period
ending on the day before the loan is made, over the outstanding balance of loans from
the Plan on the date the Participant&#146;s loan is made or (ii)&nbsp;one-half of the fair market
value of the Participant&#146;s Vested Account Balance consisting of contributions as
specified in the loan policy. An election may be made in the loan policy, that if the
Participant&#146;s Vested Account Balance is $20,000 or less, the maximum loan shall not
exceed the lesser of $10,000 or 100% of the Participant&#146;s Vested Account Balance. For
the purpose of the above limitation, all loans from all plans of the Employer and other
members of a group of employers described in Code Sections&nbsp;414(b), 414(c), and 414(m)
are aggregated. An assignment or pledge of any portion of the Participant&#146;s interest
in the Plan and a loan, pledge, or assignment with respect to any insurance contract
purchased under the Plan, will be treated as a loan under this paragraph.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>All applications must be in accordance with procedures adopted by the Plan
Administrator.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Any loan shall bear interest at a rate reasonable at the time of application,
considering the purpose of the loan and the rate being charged by representative
commercial banks in the local area for a similar loan unless the Plan Administrator
sets forth a different method for determining loan interest rates in its written loan
procedures. The loan agreement shall also provide that the payment of principal and
interest be amortized in level payments not less frequently than quarterly.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The term of such loan shall not exceed a period of five (5)&nbsp;years except in the
case of a loan for the purpose of acquiring any house, apartment, condominium, or
mobile home that is used or is to be used within a reasonable time as the principal
residence of the Participant. The Plan Administrator in accordance with the Plan&#146;s
loan policy shall determine the term of such loan.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(e)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The principal and interest paid by a Participant on his or her loan shall be
credited to the Plan in the same manner as for any other Plan investment. Unless
otherwise provided in the loan policy, loans will be treated as segregated investments
of the individual Participant on whose behalf the loan was made. This provision is not
available if its election will result in discrimination in the operation of the Plan.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(f)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If the Plan Administrator approves a Participant&#146;s loan request, it shall be
evidenced by a note, loan agreement, and assignment of up to 50% of his or her interest
in the Trust as collateral for the loan. The Participant, except in the case of a
profit-sharing plan satisfying the requirements of paragraph 8.7, must obtain the
consent of his or her Spouse, if any, within the ninety (90)&nbsp;day period before the time
his or her account balance is used as security for the loan. A new consent is required
if the account balance is used for any renegotiation, extension, renewal or other
revision of the loan, including an increase in the loan amount. The consent must be
written, must acknowledge the effect of the loan, and must be witnessed by a Plan
representative or notary public. Such consent shall subsequently be binding with
respect to the consenting Spouse or any subsequent Spouse.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(g)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If a valid Spousal consent has been obtained in accordance with (f), then,
notwithstanding any other provision of this Plan, the portion of the Participant&#146;s
Vested Account Balance used as a security interest held by the Plan by reason of a loan
outstanding to the Participant shall be taken into account for purposes of determining
the amount of the account balance payable at the time of death or distribution, but
only if the reduction is used as repayment of the loan. If less than 100% of the
Participant&#146;s Vested Account Balance (determined without regard to the preceding
sentence) is payable to the surviving Spouse, then the account balance shall be
adjusted by first reducing the Vested Account Balance by the amount of the security
used as repayment of the loan, and then determining the benefit payable to the
surviving Spouse.</TD>
</TR>

</TABLE>
</DIV>
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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(h)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Any loan made hereunder shall be subject to the provisions of a loan agreement,
promissory note, security agreement, payroll withholding authorization and, if
applicable, financial disclosure. Such documentation may contain additional loan terms
and conditions not specifically itemized in this section provided that such terms and
conditions do not conflict with this section. Such additional terms and conditions may
include, but are not limited to, procedures regarding default, a grace period for
missed payments, and acceleration of a loan&#146;s maturity date on specific events such as
termination of employment.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="margin-left: 10%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">No loans will be made to Owner-Employees or Shareholder Employees, unless the
Employer obtains a prohibited transaction exemption from the Department of Labor.</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(j)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Liquidation of a Participant&#146;s assets for the purpose of the loan will be
allocated on a pro-rata basis across all the investment alternatives in a Participant&#146;s
account, unless otherwise specified by the Participant, Plan Administrator, or the
Plan&#146;s loan policy.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(k)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If a request for a loan is approved by the Plan Administrator, funds shall be
withdrawn from the recordkeeping subaccounts specified by the Participant or in the
absence of such a specification, from the recordkeeping subaccounts in the order
specified in the loan policy.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(l)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If a Plan permits loans to Participants, the Trustee/Custodian may appoint the
Employer as its agent, and if the Employer accepts such appointment, agree to hold all
notes and other evidence of any loans made to Participants. If provided in the loan
policy, the Plan Administrator may also require additional collateral in order to
adequately secure the loan. The Employer shall hold such notes and evidence under such
conditions of safekeeping as is prudent and as required by ERISA. The
Trustee/Custodian may account for all loans in the aggregate so that all Participant
loans will be shown collectively as a single asset of the Plan.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(m)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Unless otherwise elected in the Adoption Agreement, loan payments will be
suspended under this Plan as permitted under Code Section&nbsp;414(u).</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>12.10 Insurance Policies</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Unless otherwise provided in a separate Trust agreement, if elected by the Employer in the Adoption
Agreement and agreed to by the Trustee or Custodian, Participants may purchase life insurance
policies under the Plan. Any life insurance premium paid for any Participant out of the Employer
contributions will be made on behalf of the Participant unless the amount of such payment, plus all
premiums previously paid on behalf of such Participant is (a)&nbsp;with respect to ordinary life
insurance policies, less than fifty percent (50%) of the Employer Contributions and forfeitures
allocated to the Participant&#146;s account determined on the date the premium is paid, (b)&nbsp;with respect
to term and universal life policies, less than twenty-five percent (25%) of such allocation
amounts, or (c)&nbsp;a combination of ordinary life and term and/or universal life insurance policies
are purchased, the sum of the term and universal life insurance premiums plus one-half of the
ordinary life premiums may not exceed twenty-five percent (25%) of such amounts allocated.
Dividends received on life insurance policies shall be considered a reduction of premiums paid in
such computations. If the Plan established is a profit sharing plan, the incidental insurance
benefit requirement is not applicable if the Plan purchases life insurance benefits from only
Employer contributions which have been allocated to the Participant&#146;s account for at least two
years.
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">The Named Investment Fiduciary or its agent shall select the insurance company and
the policy and direct the Trustee (or Custodian) as to the purchase of the insurance
contract. Such direction shall include but not be limited to the term, price and
the insurance company from which the policy should be purchased.
</DIV>

<DIV align="left" style="margin-left: 10%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">The Trustee, if the Plan is trusteed, or Custodian, if the Plan has a custodial
account, shall apply for and will be the owner of any insurance contract and named
beneficiary of any policies purchased under the terms of this Plan. The insurance
contract(s) must provide that proceeds will be payable to the Trustee (or Custodian,
if applicable), however the Trustee (or Custodian) shall be required</DIV>



<P align="center" style="font-size: 10pt"><!-- Folio --> - 92 - <!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">





<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">to pay over all the proceeds of the contract(s) to the Participant&#146;s designated
Beneficiary in accordance with the distributions provisions of this Plan. A
Participant&#146;s Spouse will be the designated Beneficiary of the proceeds in all
circumstances unless a qualified election has been made in accordance with paragraph
8.4, Joint and Survivor Annuity requirements, if applicable. Under no circumstances
shall the Trust (or custodial account) retain any part of the proceeds. In the
event of any conflict between the terms of this Basic Plan Document #01 and the
terms of any insurance contract purchased hereunder, these Plan provisions shall
control. The Beneficiary of a deceased Participant shall receive, in addition to
the proceeds of the Participant&#146;s policy or policies, the amount credited to such
Participant&#146;s account.
</DIV>

<DIV align="left" style="margin-left: 10%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">A Participant who is uninsurable or insurable at substandard rates may elect to
receive a reduced amount of insurance, if available, or may waive the purchase of
any insurance.</DIV>


<DIV align="left" style="margin-left: 10%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">All dividends or other returns received on any policy purchased shall be applied to
reduce the next premium due on such policy, or if no further premium is due, such
amount shall be credited to the Trust as part of the account of the Participant for
whom the policy is held.</DIV>


<DIV align="left" style="margin-left: 10%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">If Employer contributions are inadequate to pay all premiums on all insurance
policies, the Trustee or Custodian may, at the option of the Employer, utilize other
amounts remaining in each Participant&#146;s account to pay the premiums on his or her
respective policy or policies, allow the policies to lapse, reduce the policies to a
level at which they may be maintained, or borrow against the policies on a prorated
basis, provided that the borrowing does not discriminate in favor of the policies on
the lives of Highly Compensated Employees.</DIV>


<DIV align="left" style="margin-left: 10%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">On retirement or termination of employment of a Participant, termination of the
Plan, or the contract would but for the sale, be surrendered by the Plan, the
Employer shall direct the Trustee or Custodian to surrender the Participant&#146;s policy
and credit the proceeds to his or her account for distribution under the terms of
the Plan. However, before so doing, the Trustee or Custodian shall first offer to
transfer ownership of the policy to the Participant. Prior to such transfer, the
Participant may elect to make payment to the Trust of the cash value of the policy.
Such payment shall be credited to the Participant&#146;s account for distribution under
the terms of the Plan. All distributions resulting from the application of this
paragraph shall be subject to the Joint and Survivor Annuity Rules of Article&nbsp;VIII,
if applicable.</DIV>


<DIV align="left" style="margin-left: 10%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">The Employer shall be solely responsible to ensure the insurance provisions are
administered properly and that if there is any conflict between the provisions of
this Plan and any insurance contracts issued, the terms of this document will
control.</DIV>


<DIV align="left" style="margin-left: 10%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">Notwithstanding the above, in profit-sharing plans, the limitations imposed herein
with respect to the purchase of life insurance shall not apply to any Participant
who has participated in this Plan for five (5)&nbsp;or more years or to the portion of a
Participant&#146;s Vested Account Balance, that would be eligible for withdrawal under
paragraph 6.8 whether or not in-service withdrawals are actually allowed under the
Plan, that has accumulated for at least two (2)&nbsp;Plan Years. No amount of Qualified
Voluntary Contributions made to the Plan may be used to purchase life insurance. In
addition, under such Plans, a Participant may, subject to the limitations set forth
in this subparagraph, elect to have keyman life insurance purchased on the life of
any Participant who is considered essential to the success of the Employer&#146;s
business. In such case, the proceeds of such a life insurance contract in excess of
such contract&#146;s cash value as of the date of death of such insured shall be paid to
the Beneficiaries named with respect to such contract. Death benefits, including
those in the previous sentence, payable from a life insurance contract shall be paid
in accordance with paragraph 8.7, if this Plan meets the safe harbor provisions in
that paragraph, or in accordance with paragraph 8.2 or 8.3, whichever may be
applicable. The cash value of the contract shall be added to the Participant&#146;s
Vested Account Balance.</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio --> - 93 - <!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">




<DIV align="left" style="margin-left: 10%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">No insurance contract will be purchased under the Plan unless such contract or a
separate definite written agreement between the Employer and the insurer provides
that no value under contracts providing benefits under the Plan or credits
determined by the insurer (on account of dividends, earnings, or other experience
rating credits, or surrender or cancellation credits) with respect to such contracts
may be paid or returned to the Employer or diverted to or used for other than the
exclusive benefit of the Participants or their Beneficiaries. However, any
contribution made by the Employer because of a mistake of fact must be returned to
the Employer within one (1)&nbsp;year of the contribution.</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(j)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If this Plan is funded by individual contracts that provide a Participant&#146;s
benefit under the Plan, such individual contracts shall constitute the Participant&#146;s
account balance. If this Plan is funded by group contracts, under the group annuity or
group insurance contract, premiums or other consideration received by the insurance
company must be allocated to Participants&#146; accounts under the Plan.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(k)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>For Plans funded with individual or group annuity contracts, no Trustee or
Custodian is required to hold the assets of the Plan. Accordingly, any references to
the Trust, the Trust fund or the fund collectively refers to any contracts issued by an
insurance company to fund a Plan established under this document.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>12.11
Determination Of Qualified Domestic Relations Order (QDRO Or Order)</I></B></div>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Unless otherwise provided in a separate Trust agreement, a domestic relations order shall
specifically state all of the following in order to be deemed a Qualified Domestic Relations Order
(&#147;QDRO&#148;):
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The name and last known mailing address (if any) of the Participant and of each
alternate payee covered by the QDRO. However, if the QDRO does not specify the current
mailing address of the alternate payee, but the Plan Administrator has independent
knowledge of that address, the QDRO will still be valid.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The dollar amount or percentage of the Participant&#146;s benefit to be paid by the
Plan to each alternate payee, or the manner in which the amount or percentage will be
determined.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The number of payments or period for which the order applies.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The specific Plan (by name) to which the domestic relations order applies.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The domestic relations order shall not be deemed a QDRO if it requires the Plan to provide:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(e)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>any type or form of benefit or any option not already provided for in the Plan;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(f)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>increased benefits or benefits in excess of the Participant&#146;s vested rights;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(g)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>payment of a benefit earlier than allowed by the Plan&#146;s earliest retirement
provisions or, in the case of a profit-sharing or 401(k) plan, prior to the first date
on which an in-service withdrawal is allowed; or</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(h)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>payment of benefits to an alternate payee which are required to be paid to
another alternate payee under another QDRO.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Upon receipt of a domestic relations order (&#147;Order&#148;) which may or may not be &#147;qualified&#148;, the Plan
Administrator shall notify the Participant and any alternate payee(s) named in the Order of such
receipt, and forward either a copy of this paragraph or other written QDRO policies and procedures.
The Plan Administrator shall establish written procedures to establish the qualified status of a
domestic relations order, which may include forwarding the Order to the Plan&#146;s legal counsel for an
opinion as to whether or not the Order is in fact &#147;qualified&#148; as defined in Code Section&nbsp;414(p).
Within a reasonable time after receipt of the Order, not to exceed sixty (60)&nbsp;days, the Plan
</DIV>



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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Administrator shall make a determination as to its &#147;qualified&#148; status and the Participant and any
alternate payee(s) shall be promptly notified in writing of the determination.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If the &#147;qualified&#148; status of the Order is in question, there will be a delay in any payout to any
payee including the Participant, until the status is resolved. In such event, the Plan
Administrator shall segregate the amount that would have been payable to the alternate payee(s) if
the Order had been deemed a QDRO. If the Order is not qualified or the status is not resolved (for
example, it has been sent back to the court for clarification or modification) within eighteen (18)
months beginning with the date the first payment would have to be made under the Order, the Plan
Administrator shall pay the segregated amounts plus interest to the person(s) who would have been
entitled to the benefits had there been no Order. If a determination as to the qualified status of
the Order is made after the eighteen (18)&nbsp;month period described above, then the Order shall only
be applied on a prospective basis. If the Order is determined to be a QDRO, the Participant and
alternate payee(s) shall again be notified promptly after such determination. Once an Order is
deemed a QDRO, the Plan Administrator shall pay to the alternate payee(s) all the amounts due under
the QDRO, including segregated amounts plus earnings, if any, which may have accrued during a
dispute as to the Order&#146;s qualification.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Unless specified otherwise in the Adoption Agreement or in a separate Trust agreement, the QDRO
retirement age with regard to the Participant against whom the order is entered shall be the date
the order is determined to be qualified. These provisions will only allow distributions to the
alternate payee(s) and not the Participant.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>12.12 Receipt And Release For Payments</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Unless otherwise provided in a separate Trust agreement, any payment to any Participant, his legal
representative, Beneficiary, or to any guardian or committee appointed for such Participant or
Beneficiary in accordance with the provisions of the Plan shall be in full satisfaction of all
claims hereunder against the Trustee, Employer or Plan Administrator each of whom may require such
Participant, legal representative, Beneficiary, guardian or committee as a condition prior to such
payment, to execute a receipt and release in such form as shall be determined by the Trustee,
Employer or Plan Administrator.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>12.13 Resignation And Removal</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Unless otherwise provided in a separate Trust agreement, an individual serving as Plan
Administrator may resign by giving written notice to the Employer, or if the Employer is no longer
in existence, to the Trustee/Custodian, not less than thirty (30)&nbsp;days before the effective date of
the individual&#146;s resignation. The Plan Administrator may be removed upon thirty (30)&nbsp;days prior
written notice to the Plan Administrator, with or without cause, by the Employer, or if the
Employer is no longer in existence, by a majority of the Participants and Beneficiaries following
the approach referred to in paragraph 12.2. A notice period provided for in this paragraph 12.13
may be waived or reduced if acceptable to the parties involved. The Employer, if in existence,
shall be the successor to the position involved, or the Employer may appoint a successor to a
person who has resigned or been removed as Plan Administrator, but if the Employer is no longer in
existence, the appointment shall be made by a majority of the Participants and Beneficiaries
following the approach referred to in paragraph 12.2. When the Plan Administrator&#146;s resignation or
removal becomes effective, the Plan Administrator shall perform all acts necessary to transfer all
relevant records to its successor. A successor Plan Administrator shall have all the rights and
powers and all of the duties and obligations of the original Plan Administrator but shall have no
responsibility for acts or omissions before the successor became Plan Administrator.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>12.14 Claims And Claims Review Procedure</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Unless otherwise provided in a separate Trust agreement, if any Employee, Participant, Beneficiary
or any other person claims to be entitled to benefits under the Plan, and the Plan Administrator
denies that claim in whole or in part, the Plan Administrator shall, in writing, within ninety (90)
days notify the claimant that his claim has been denied in whole or in part, setting forth the
specific reason or reasons for the denial, specific reference to pertinent Plan provisions upon
which the denial is based, a description of any additional material or information which may be
needed to clarify the claim, including an explanation of why such information is necessary, and
shall refer to the claims review procedure as set forth in this paragraph 12.14. Within sixty (60)
days after the mailing or delivery by the Plan Administrator of such notice, the claimant may
request, by written notice to the Plan Administrator, a review by the Employer of the decision
denying the claim. The claimant may examine documents pertinent to the review and may submit
written issues and comments to the Plan Administrator. If the claimant fails to request such a
hearing within such sixty (60)&nbsp;day period, it shall be conclusively determined for all purposes of
this Plan that the
</DIV>



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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">denial of such claim is correct. If the claimant requests a review within the sixty (60)&nbsp;day
period, the Plan Administrator shall designate a time, which time shall be no less than ten (10)
nor more than forty-five (45)&nbsp;days from the date of receipt by the Plan Administrator of the
claimant&#146;s notice to the Plan Administrator, and a place for such hearing, and shall promptly
notify such claimant of such time and place. Within forty-five (45)&nbsp;days after the conclusion of
the hearing, including any extensions of the date thereof mutually agreed to by the claimant and
the Plan Administrator, the Plan Administrator shall communicate to the claimant the Plan
Administrator&#146;s decision in writing, and if the Plan Administrator confirms the denial, in whole or
in part, the communication shall set forth the specific reason or reasons for the decision and
specific reference to those Plan provisions upon which the decision is based.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>12.15 Bonding</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Every fiduciary, except for a bank, trust company or an insurance company, unless otherwise
exempted by ERISA and the Regulations issued thereunder shall be bonded in an amount not less than
10% of the amount of the funds such fiduciary handles; provided however, that the minimum bond
shall be $1,000 and the maximum bond $500,000. The amount of funds handled shall be determined at
the beginning of each Plan Year by the amount of funds handled by such person, group or class to be
covered and their predecessors, if any, during the preceding Plan Year, or if there is no preceding
Plan Year, then by the amount of the funds to be handled during the then current year. The bond
shall provide protection to the Plan against any loss by reason of acts of fraud or dishonesty by
the fiduciary either acting alone or in concert with others. The surety shall be a corporate
surety company &#091;as the term is used in ERISA Section&nbsp;412(a)(2)&#093;, and the bond shall be in a form
approved by the Secretary of Labor. Notwithstanding anything in the Plan to the contrary, the
costs of such bonds shall be an expense of and may, at the election of the Plan Administrator, be
paid from the Trust or by the Employer.
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio --> - 96 - <!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">




<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>ARTICLE XIII</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 6pt"><B>TRUST PROVISIONS</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>13.1 Establishment Of The Trust</I></B>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Employer shall appoint within the Adoption Agreement who may be the Sponsor
(or an affiliate) of this Basic Plan Document #01 or an individual(s), institution or
other party, to serve as Trustee or Custodian (if applicable) of the Plan. The Employer
shall also have the right, but is not required, to appoint a Custodian in the Adoption
Agreement to have custody of the Plan&#146;s assets. The Employer may execute a separate
trust or custodial agreement outlining the Trustee&#146;s or Custodian&#146;s duties and
responsibilities which shall be incorporated by reference and made part of this Basic
Plan Document #01. No such ancillary agreement may conflict with any provision(s) of
this document. Any provision which would jeopardize the tax-qualified status of this
Plan shall be null and void. Unless otherwise elected in the Adoption Agreement, the
Trust and/or Custodial provisions of this Article&nbsp;XIII and Article&nbsp;XII, as applicable,
of the Basic Plan Document #01 together with any such ancillary agreement shall be
operative. If the Sponsor is a bank, trust company or other financial organization, a
person or institution other than the Sponsor or its affiliate may not serve as Trustee
or Custodian of the Plan without the express written consent of the Sponsor. If a
financial organization is the Sponsor, and is not named Trustee, the Sponsor may serve
as Custodian under the Plan as provided at paragraph 13.13 herein. The Trustee shall
invest the Trust Fund in any of the investment alternatives as provided in paragraph
13.8. If a Custodian is appointed, the Trust Fund shall be invested in accordance with
paragraph 13.14.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Employer establishes with the Trustee a Trust which shall consist of all
money and property received under Articles III and IV of this document, increased by
any income on or increment in such value of assets and decreased by any investment
loss, expense, benefit payment, withdrawal or other distribution by the Trustee in
accordance with the provisions of the Plan. The Trustee/Custodian shall hold the Trust
fund without distinction between principal and income. The Trust fund will be held,
invested, reinvested and administered by the Trustee in accordance with this Article
and any ancillary documents as provided for in this Article.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>13.2 Control Of Plan Assets</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The assets of the Trust or evidence of ownership shall be held by the Trustee and/or the Custodian
under the terms of the Basic Plan Document #01. If the assets represent amounts transferred from
another trustee or custodian under a former plan, the Trustee and/or Custodian named hereunder
shall not be responsible for any actions of the prior fiduciary including the propriety of any
investment decision made by the prior trustee/custodian under any prior plan. Instead, the
Employer shall be responsible for such actions.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>13.3 Discretionary Trustee</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If the Employer elects in the Adoption Agreement, or otherwise appoints the Trustee to act in the
capacity of discretionary Trustee, the Trustee shall invest the Trust in accordance with the Plan&#146;s
investment policy statement and the investment alternatives permitted at paragraph 13.8 herein.
The Trustee will have the discretion and authority to invest, manage and control those Plan assets
except those assets which are subject to the investment direction of a Participant (if Participant
direction is permitted), or an investment manager or Named Investment Fiduciary, or other agent
properly appointed by the Employer. The exercise of any investment direction hereunder shall be
consistent with the investment policy of the Plan. The Trustee shall also perform custodial
functions described at paragraph 13.14 hereof for the Trust with respect to Plan assets over which
the Trustee has investment management responsibility. The Trustee may also perform custodial
functions for the Trust with respect to Plan assets the Trustee does not manage, to the extent
agreed to between the Trustee and the Employer, if the Trustee is appointed Custodian for some or
all of such assets in accordance with the terms of the Plan. The Trustee may execute any
additional documents as required which shall be treated as an addendum to this Basic Plan Document
#01. No such agreement may conflict with any provision nor shall any provision in such an
agreement jeopardize the tax-qualified status of the Plan. Any such provision shall be null and
void. The Trustee&#146;s administrative duties shall be limited to those agreed to between the parties.
The Employer or its designate shall be responsible for other
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio --> - 97 - <!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">administrative duties required under the Plan or by applicable law.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>13.4 Nondiscretionary Trustee</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If the Employer elects in the Adoption Agreement or as otherwise agreed to in writing, the Trustee
may act in the capacity of a nondiscretionary Trustee. In this capacity, the Trustee shall have no
discretionary authority to invest, manage or control Plan assets and is authorized solely to make
and hold investments only as directed pursuant to paragraph 12.5. The nondiscretionary Trustee
shall have the same rights, powers and duties as the discretionary Trustee but exercises such
authority in accordance with the direction of the party which has the authority to manage and
control the investment of Plan assets. If directions are not provided to the Trustee, the Employer
will provide such necessary direction.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>13.5 Provisions Relating To Individual Trustees</I></B>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Notwithstanding any other provisions of the Plan to the contrary, the
provisions of this paragraph shall apply if one (1)&nbsp;or more individuals are named as
Trustee(s) in the Adoption Agreement and shall not apply to any institutional Trustee
named in the Adoption Agreement.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If there shall be more than one individual acting in the capacity of Trustee,
they shall act by a majority of their number, unless they unanimously decide that one
(1)&nbsp;or more of them may act on the matter or category of matters involved without the
approval of the others and they may authorize in writing that one (1)&nbsp;or more of them
shall act on their behalf including but not limited to executing documents and
authorizing distributions on behalf of the Trustees.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Any person may rely, without having to make further inquiry, upon instructions
appearing to be genuine instructions from any individual serving as Trustee as being
the will, intent and action of all individuals so serving if no allocation of duties
has been made.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Trustee shall be paid such reasonable compensation for services as shall
from time to time be agreed upon in writing by the Employer and the Trustee, provided
that an individual serving as Trustee who already receives full-time Compensation from
the Employer shall not receive compensation for serving as such from the Plan.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>13.6 Investment Instructions</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Any investment directive shall be made in writing or such other form as agreed to by the Employer,
Trustee/Custodian and the investment manager. In the absence of such directive, cash shall be
automatically invested in such investment or investments as the Employer or Named Investment
Fiduciary shall select from the investments made available for that purpose unless and until the
person or persons responsible for giving directions directs otherwise. Such automatic investment
shall be made at regular intervals and pursuant to procedures established by the parties (which
procedures may without limitation, provide for more frequent intervals only if uninvested balances
exceed a stated amount). Absent a contrary direction in accordance with the preceding provisions
of this paragraph 13.6, such instructions regarding the delegation of investment responsibility
shall remain in force until revoked or amended in writing. Neither the Trustee nor the Custodian
shall be responsible for the propriety of any directed investment made nor shall they be required
to consult with or advise the Employer regarding the investment quality of any directed investment
held hereunder. If the Employer fails to designate an investment manager, the Trustee shall have
full investment management authority as agreed upon in a duly authorized and executed investment
management agreement. If the Employer does not issue investment directions with regard to specific
assets held in the Trust, the Trustee shall have authority to invest those assets in the Trust in
its sole discretion subject to paragraph 13.8. While the Employer may direct the Trustee with
respect to Plan investments, the Employer may not:
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio --> - 98 - <!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">





<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">borrow from the Plan or pledge any of the assets of the Plan as security for a loan,
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">buy property or assets from or sell property or assets to the Plan,
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">charge any fee for services rendered to the Plan, or
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">receive any services from the Plan on a preferential basis.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>13.7 Fiduciary Standards</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Subject to paragraphs 13.6 and 13.8 hereof, the Trustee, Employer and Custodian, as applicable,
shall invest and reinvest principal and income of the Trust, provided that:
</DIV>




<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>such investments are prudent under ERISA, as amended, and the
Regulations thereunder,
</TD>
</TR>
<TR><TD STYLE="FONT-SIZE: 6PT">&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>such investments are sufficiently diversified to minimize the risk of large losses,</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>such investments are made in accordance with the provisions of this Plan and
Trust document, and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>such investments are made with the care, skill, prudence and diligence under
the circumstances then prevailing that a prudent man acting in a like capacity and
familiar with such matters would use in the conduct of an enterprise of a like
character with like aims.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>13.8 Powers Of The Trustee</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Trustee shall be responsible for the investment, administration and safekeeping of assets held
in the Trust Fund. The Trustee shall have the following duties and responsibilities, in addition
to powers given by law:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>receiving contributions under the terms of the Plan;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>implementing an investment program based on the Employer&#146;s investment policy
statement, funding policy, investment objectives and ERISA, as amended;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>invest the Trust in any form of property, including common and preferred
stocks, exchange-traded covered put and call options, bonds, money market instruments,
mutual funds (including funds for which the Sponsor, Trustee or its affiliates receive
compensation for providing investment advisory, custody, transfer agency or other
services), savings accounts, plan loans, certificates of deposit, securities issued by
the U.S. government or by governmental agencies, insurance policies and contracts, or
in any other property, real or personal, having a ready market, including securities
issued by the Trustee and/or affiliates of the Trustee as permitted by law. The
Trustee may invest in time deposits (including, if applicable, its own or those of
affiliates) which bear a reasonable interest rate. No portion of any Qualified
Voluntary Contribution, or the earnings thereon, may be invested in life insurance
contracts or, as with any Participant-directed investment, in tangible personal
property characterized by the IRS as a collectible;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>invest any assets of the Trust in a group or collective trust fund established
to permit the pooling of funds of separate pension and profit-sharing trusts, provided
the Internal Revenue Service has ruled such group or collective trust to be qualified
under Code Section 401(a) and exempt under Code Section 501(a) (or the applicable
corresponding provision of any other Revenue Act) or to any other common, collective,
or commingled trust fund which has been or may hereafter be established and maintained
by the Trustee, affiliate(s) of the Trustee, the Custodian or investment manager. Such
commingling of assets of the Trust with assets of other qualified trusts is
specifically authorized, and to the extent of the investment of the Trust in such a
group or collective trust, the terms of the instrument establishing the group or
collective trust shall be a part hereof as though set forth herein. The name of the
group or collective trust fund shall be specified in an addendum to the Adoption
Agreement. The Employer expressly understands and agrees that any such collective fund
may provide for the lending of its securities by the collective fund trustee</TD>
</TR>

</TABLE>
</DIV>
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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">and that such collective fund&#146;s trustee will receive compensation from such
collective fund for the lending of securities that is separate from any compensation
of the Trustee hereunder, or any compensation of the collective fund trustee for the
management of such collective fund;
</DIV>

<DIV align="left" style="margin-left: 10%; text-indent: -8%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">for collective investment purposes, may combine into one trust fund the Trust
created under this Plan with the Trust created under any other qualified retirement
plan the Employer maintains. However, the Trustee must maintain separate records of
account for the assets of each Trust in order to reflect properly each Participant&#146;s
Vested Account Balance under the Plan(s) in which he is a Participant;</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(f)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>invest up to 100% of the Trust in the common stock, debt obligations, or any
other security issued by the Employer or by an affiliate of the Employer within the
limitations provided under ERISA Sections&nbsp;406, 407, and 408, as amended, and further
provided that such investment does not constitute a prohibited transaction under Code
Section&nbsp;4975. Any such investment in Employer securities shall only be made upon
written direction of the Employer who shall be solely responsible for the propriety of
such investment. Additional directives regarding the purchase, sale, retention or
valuing of such securities may be addressed in an investment management or trust
agreement, which is incorporated by reference. If there are any conflicts between this
document and the above referenced agreements, this document shall govern;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(g)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>hold cash uninvested and deposit the same with any banking or savings
institution, including its own banking department or the banking department of an
affiliate;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(h)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>utilize a general disbursement account, i.e., in the form of a demand deposit
account and/or time deposit account, for distributions from the Trust, without
incurring any liability for payment of interest thereon, notwithstanding the Trustee&#146;s
receipt of income with respect to float involving the disbursement account;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(i)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>hold contributions in an omnibus account, i.e., in the form of a demand deposit
and/or time deposit account, maintained by the Trustee for up to three (3)&nbsp;business
days (or such longer period as may result due to circumstances beyond the Trustee&#146;s
control), without liability for interest thereon. (The Employer acknowledges that any
float earnings associated with the assets held in such omnibus account are retained by
the Trustee as part of its compensation for performing services with respect to the
allocation of contributions to Participants&#146; accounts);</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(j)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>join in or oppose the reorganization, recapitalization, consolidation, sale or
merger of corporations or properties, including those in which it or its affiliates are
interested as Trustee, upon such terms as it deems advisable;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(k)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>hold investments in nominee or bearer form;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(l)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>exercise all ownership rights including the voting of proxies and the exercise
of tender offers but only with respect to assets over which the Trustee has investment
management responsibility;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(m)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>to hold, manage and control all property forming part of the Trust Fund and to
sell, convey, transfer, exchange and otherwise dispose of the same from time to time;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(n)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>to apply for and procure from an insurance company as an investment of the
Trust such annuity, or other contracts on the life of any Participant as the Plan
Administrator shall deem proper; to exercise, at any time or from time to time,
whatever rights and privileges may be granted under such annuity, or other contracts;
to collect, receive, and settle for the proceeds of any such annuity, or other
contracts as and when entitled to do so under the provisions thereof;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(o)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>unless otherwise provided by a directive as described by paragraph 13.6, the
Employer will pass through shareholder rights (including voting rights) on Employer
securities to Plan Participants. If no directive is provided, the Trustee shall
exercise any shareholder rights (including voting rights)</TD>
</TR>

</TABLE>
</DIV>
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<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">with respect to any securities held, but only in accordance with the instructions of
the person or persons responsible for the investment of such securities subject to
and as permitted by, any applicable rules of the Securities and Exchange Commission
and any national securities exchange. Voting rights with respect to shares of
registered investment companies held in the Trust shall be directed by the Named
Investment Fiduciary responsible for selection of such registered investment
companies as permissible investment alternatives. In the event of any conflict with
any other provision of this Article or this Basic Plan Document #01, the provision
of this paragraph shall control. The Employer shall be responsible for preparing
and distributing all required prospectuses for Employer securities and making such
materials available to Plan Participants;
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(p)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>to retain and employ such attorneys, agents and servants as may be necessary or
desirable, in the opinion of the Trustee, in the administration of the Plan, and to pay
them such reasonable compensation for their services as may be agreed upon as an
expense of administration of the Plan, including power to employ and retain counsel
upon any matter of doubt as to the meaning or interpretation to be placed upon this
Plan or any provisions thereof with reference to any question arising in the
administration of the Plan or pertaining to the rights and liabilities of the Trustee
hereunder. The Trustee in any such event, any act in reliance upon the advice,
opinions, records, statements and computations of any attorneys and agents and on the
records, statements and computations of any servants so selected by it in good faith
and shall be released and exonerated of and from all liability to anyone in so doing
(except to the extent that liability is imposed under ERISA);</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(q)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>to institute, prosecute and maintain, or to defend, any proceeding at law or in
equity concerning the Plan or the assets thereof or any claims thereto, or the
interests of Participants and Beneficiaries hereunder at the sole cost and expense of
the Plan or at the sole cost and expense of the Participant that may be concerned
therein or that may be affected thereby, as, in its opinion, shall be fair and
equitable in each case, and to compromise, settle and adjust all claims and liabilities
asserted by or against the Plan or asserted by or against it, or such terms as it, in
each such case, shall deem reasonable and proper. The Trustee shall be under no duty
or obligation to institute, prosecute, maintain or defend any suit, action or other
legal proceeding unless it shall be indemnified to its satisfaction against all
expenses and liabilities (including without limitation, legal and other professional
fees) which it may sustain or anticipate by reason thereof; and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(r)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Trustee is expressly authorized to the fullest extent permitted by law to
(1)&nbsp;retain the services of any broker-dealer, registered investment advisor or other
financial services entity (including the Trustee and any of its affiliates) and any
future successors in interest thereto collectively, for the purposes of this paragraph
referred to as the &#147;Affiliated Entities&#148;), to provide services to assist or facilitate
the purchase or sale of investments in the Trust, (2)&nbsp;acquire as assets of the Trust
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;shares of mutual funds to which Affiliated Entities provide, for a fee, services in any
capacity and (3)&nbsp;acquire in the Trust any other services or products of any kind or
nature from the Affiliated Entities regardless of whether the same or dissimilar
services or products are available from other institutions. The Trust may pay directly
or indirectly (through mutual funds fees and charges for example) pay management fees,
transaction fees and other commissions to the Affiliated Entities for the services or
products provided to the Trust and/or such mutual funds at such Affiliated Entities&#146;
standard or published rates without offset (unless required by law) from any fees
charged by the Trustee for its services as Trustee. The Trustee may also deal directly
with the Affiliated Entities regardless of the capacity in which it is then acting, to
purchase, sell, exchange or transfer assets of the Trust even though the Affiliated
Entities are receiving compensation or otherwise profiting from such transaction or are
acting as principal in such transaction. Each of the Affiliated Entities is authorized
to effect transactions on national securities exchanges for the Trust as directed by
the Trustee, and retain any transactional fees related thereto, consistent with Section
11(a)(1) of the Securities and Exchange Act of 1934, as amended and related Rule
11a2-2(T). Included specifically, but not by way of limitation in the transactions
authorized by this provision, are transactions in which any of the Affiliated Entities
is serving as an underwriting or member of an underwriting syndicate for a security
being purchased or is purchasing or selling a security for
</TD>
</TR>
</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio --> - 101 - <!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">its own account. In the event the Trustee is directed by the Plan Administrator,
any named fiduciary, designated Investment Manager, Participant and/or Beneficiary,
as applicable hereunder (collectively referred to as for purposes of this paragraph
as the &#147;Directing Party&#148;), the Directing Party shall be authorized, and expressly
retains the right hereunder, to direct the Trustee to retain the services of, and
conduct transactions with, Affiliated Entities fully in the manner described above.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>13.9 Appointment Of Additional Trustee And Allocation Of Responsibilities</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Assets for which the Trustee is not serving in the capacity of Trustee may be held by a second
Trustee appointed by the Employer to hold specified investments. In the event that an additional
Trustee is appointed for the Plan to serve as the Trustee of specific investments for which the
Trustee is not acting in the capacity of Trustee, the second Trustee shall have no responsibilities
to these assets other than as set forth herein. The Trustee shall have no duties with respect to
investment held by any other person including, without limitation, any other Trustee for the Plan.
Any other secondary Trustee of the Plan shall have no duties with respect to assets held in the
Plan by the Trustee.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>13.10 Compensation, Administrative Fees And Expenses</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">All reasonable fees, charges and expenses incurred by the Trustee or the Custodian in connection
with the administration of the Trust and all reasonable fees, charges and expenses incurred by the
Plan Administrator in connection with the administration of the Plan (including such reasonable
compensation to the Trustee/Custodian and the Plan Administrator as may be agreed upon from time to
time between the Employer, the Trustee/Custodian and Plan Administrator) and fees for legal
services rendered to the Trustee/Custodian or Plan Administrator shall be paid from the Trust
unless:
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">The payment of such expense would constitute a &#147;prohibited transaction&#148; within the
meaning of ERISA Section&nbsp;406 or Code Section&nbsp;4975 for which no statutory or
administrative exemption is available.
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Employer actually pays such expenses directly. Any and all reasonable
additional administrative expenses incurred to effect investment directives made by the
Participants and by each Beneficiary under this Plan shall be paid by the Trust and as
determined by the Employer shall either be charged (in accordance with such reasonable
nondiscriminatory rules as the Employer deems appropriate under the circumstances) to
the account of the individual issuing such directive, or treated as a general expense
of the Trust. If charged to a Participant&#146;s account and if the assets of such account
are insufficient to satisfy such charges, the Employer shall pay any deficit to the
Trustee. Notwithstanding the foregoing, nothing in this section shall prevent the
Employer from paying the administrative expenses of the Plan directly.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="margin-left: 10%; text-indent: -8%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">All transaction related expenses incurred to effect a specific investment for a
Participant directed account (such as brokerage commissions and other transaction
related expenses), shall, as determined by the Employer, either be paid from or
otherwise be charged directly to the account of the Participant providing such
direction or treated as a general expense of the Trust.</DIV>


<DIV align="left" style="margin-left: 10%; text-indent: -8%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">If there are insufficient liquid assets of the Trust to cover the fees of the
Trustee or the Custodian, then assets of the Trust shall be liquidated to the extent
necessary to cover fees.</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">Notwithstanding the foregoing, no compensation other than reimbursement for expenses
incurred shall be paid to a Plan Administrator who is the Employer or Employee of
the Employer.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">In the event any part of the Plan becomes subject to tax, all taxes incurred will be
paid from the Plan at the direction of the Plan Administrator.
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(g)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Any investment gain or loss of the Trust that is not directly attributable to
the investment of the account of any Participant (including, but not limited to, for
example, any &#147;float&#148; earned on the disbursement account established for the Plan and
not treated as part of the compensation of the Trustee or paying agent for the Plan,
and any 12b-1 or similar fees paid to the Plan) will be applied to pay administrative
expenses of the Plan, with any excess remaining at the close of the
</TD>
</TR>
</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio --> - 102 - <!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">Plan Year being allocated among the Participant&#146;s accounts in accordance with the
procedure established by the Plan Administrator for this purpose.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>13.11 Records</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Within ninety (90)&nbsp;days following the close of each Plan Year, or at such other times as may be
agreed to between the Employer and the Trustee, and within ninety (90)&nbsp;days following its removal
or resignation, the Trustee shall file with the Employer a report of that part of the Trust under
the investment management of the Trustee during such year or from the end of the preceding Plan
Year to the date of removal or resignation. Such report shall include a statement of receipts and
disbursements, the net income or loss of the Trust, the gains or losses realized by the Trust upon
sale or other disposition of the assets, the increase or decrease in the value of the Trust, all
payments and distributions made from the Trust since the date of its last report, and shall contain
a schedule of assets listing the fair market value of investments held in the Trust as of the end
of the Plan Year or the date of removal or resignation, as applicable. The fair market value of
investments for which there is a ready market shall be determined using the most recent price
quoted on a national or other recognized securities exchange or over-the-counter market. The fair
market value of illiquid investments shall be obtained by a valuation performed by an independent
appraiser appointed by the Trustee or appointed by the Employer and approved by the Trustee for
this purpose whose determination shall be final. The Employer shall review the Trustee&#146;s report and
notify the Trustee in the event of its disapproval of the report within thirty (30)&nbsp;days, providing
the Trustee with a written description of the items in question. The Trustee shall have sixty (60)
days to provide the Employer with a written explanation of the items in question. If the Employer
again disapproves, the Trustee shall have the right to file its report in a court of competent
jurisdiction for audit and adjudication. In the event the Employer fails to file a written
objection to the Trustee&#146;s report within the ninety (90)&nbsp;day period following receipt of the
report, the Employer shall be deemed to have approved the report. In such case, the Trustee shall
be released and discharged with respect to all matters contained in the report.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>13.12 Limitation On Liability And Indemnification</I></B>
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">The Trustee shall have the authority to manage and govern the Trust to the extent
provided in this instrument, but does not guarantee the Trust in any manner against
investment loss or depreciation in asset value, or guarantee the adequacy of the
Trust to meet and discharge all or any liabilities of the Plan.
</DIV>

<DIV align="left" style="margin-left: 10%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">The Trustee and/or Custodian shall not be liable for the making, retention, or sale
of any investment or reinvestment made by it, as herein provided, or for any loss
to, or diminution of the Trust, or for any other loss or damage which may result
from the discharge of its duties hereunder except to the extent it is judicially
determined such loss or damage is attributable to the Trustee/Custodian&#146;s breach of
its duties hereunder or under ERISA.</DIV>


<DIV align="left" style="margin-left: 10%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">An institution acting as a Custodian or nondiscretionary Trustee shall have no
discretion or investment management responsibility, unless otherwise expressly
agreed in writing (pursuant to an investment management agreement, for example) and
shall only be responsible to perform the functions described at paragraph 13.5
hereof. Neither the Custodian nor Trustee (whether nondiscretionary or
discretionary) shall have any responsibility with respect to Plan investments and
does not guarantee the adequacy of the Trust to meet and discharge any or all
liabilities associated with the Plan.</DIV>


<DIV align="left" style="margin-left: 10%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">The Employer warrants that all directions issued to the Trustee or Custodian by it
or the Plan Administrator will be in accordance with the terms of the Plan and the
auxiliary agreement and not contrary to the provisions of ERISA, as amended, and the
Regulations issued thereunder.</DIV>


<DIV align="left" style="margin-left: 10%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">Neither the Trustee nor the Custodian shall be answerable for any action taken
pursuant to any direction, consent, certificate, or other paper or document in the
belief that the same is genuine. All directions by the Employer, Participant, the
Plan Administrator, Named Fiduciary or an investment manager shall be made pursuant
to pre-approved communication procedures to which all such parties, as applicable,
shall have consented to in writing. The Employer shall deliver to</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio --> - 103 - <!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">





<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">the Trustee and Custodian written notification identifying the individual or
individuals authorized to act on behalf the Plan and shall deliver specimens of
their signatures to the Trustee/Custodian.
</DIV>

<DIV align="left" style="margin-left: 10%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">The duties and obligations of the Trustee and the Custodian shall be limited to
those expressly imposed by this instrument or subsequently agreed upon by the
parties in writing. Responsibility for administrative duties required under the
Plan or applicable law not expressly imposed upon or agreed to by the Trustee or the
Custodian shall rest solely with the Employer.</DIV>


<DIV align="left" style="margin-left: 10%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">The Employer shall indemnify the Trustee/Custodian against, and agrees to hold the
Trustee/Custodian harmless from, all liabilities and claims and expenses including
attorney&#146;s fees and expenses incurred in defending against such liability or claims
against the Trustee/Custodian, unless such liability or claim results from the
negligent action or inaction of the Trustee/Custodian, or where the
Trustee/Custodian is found to have breached its duties under this Article or Part&nbsp;4
of Title I of ERISA by a final judgment of a court of competent jurisdiction.
Except as otherwise provided by the preceding sentence, the Employer also shall
indemnify the Trustee/Custodian against and agrees to hold the Trustee/Custodian
harmless from all liabilities, claims and expenses including attorney&#146;s fees and
other expenses incurred in defending against such liabilities or claims, arising
from any actions or breach of responsibility by any party other than the
Trustee/Custodian, including without limitation by specification any acts of a prior
Trustee or of another Trustee or Custodian appointed by the Employer.</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(h)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Without limiting any provision in the prior paragraph, the Employer expressly
agrees to indemnify the Trustee/Custodian against any liability or claim (including
attorney&#146;s fees and expenses in defending against such liabilities or claims) arising
as a result of any act taken or failure to act, in accordance with the directions
received from the Employer, Plan Administrator, investment manager, Participant, or a
designee specified by the Employer directly or transmitted by a designated Service
Provider to the Plan and without limitation by specification.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(i)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Trustee/Custodian will take all reasonable steps to assure the security of
any data received from the Employer in connection with services provided to the Plan.
The Employer will be responsible for retaining duplicate copies of any such data or
materials it forwards to the Trustee/Custodian and for taking all other reasonable and
necessary precautions in event such data or materials are lost or destroyed, regardless
of cause, or in the event reprocessing is needed for any reason. The Trustee/Custodian
will maintain records in connection with the performance of services hereunder for the
applicable period as required by law, or if no period is required, for such period as
is reasonable under the law.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(j)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>No waiver of any breach of this agreement shall constitute a waiver of any
other breach, whether of the same or any other covenant, term or condition. The
subsequent performance of any of the terms, covenants and conditions of this Article
shall not constitute a waiver of any preceding breach, nor shall any delay or omission
of any party&#146;s exercise of any rights arising from any default effect or impair the
party&#146;s rights as to the same or future default.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(k)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Neither the Trustee or the Custodian shall be responsible in any way for any
actions taken, or failure to act, by a prior trustee/custodian. The Employer shall
indemnify and hold harmless the Trustee/Custodian for such prior trustee/custodian&#146;s
acts or inactions for any periods applicable, including periods for which the Plan must
retroactively comply with any tax law or regulations thereunder.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(l)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>A fiduciary with respect to the Plan shall not be liable for a breach of
fiduciary responsibility of another fiduciary with respect to the Plan except to the
extent that:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="10%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>it participates knowingly in, or knowingly undertakes to
conceal, an act or omission of such other fiduciary, knowing such act or
omission is a breach;</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio --> - 104 - <!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="10%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>by its failure to comply with ERISA Section&nbsp;404(a)(1) in the
administration of its specific responsibilities which give rise to its status
as a fiduciary, it has enabled such other fiduciary to commit a breach; or</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="10%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(3)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>it has knowledge of a breach by such other fiduciary, unless it
makes reasonable efforts under the circumstances to remedy the breach.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(m)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If the assets of the Plan are held by two (2)&nbsp;or more Trustees, each Trustee
will use reasonable care to prevent a co-Trustee from committing a breach of duty under
the Employee Retirement Income Security Act of 1974, as amended, and they shall jointly
manage and control the assets of the Plan; provided however, that such co-Trustee shall
be authorized to allocate specific responsibilities, obligations or duties among the
co-Trustees pursuant to a written agreement. If co-Trustees do enter into such an
agreement, then a Trustee to whom certain responsibilities, obligations or duties have
not been allocated shall not be liable either individually or as Trustee for any loss
resulting to the Plan arising from the acts or omissions on the part of another Trustee
to which such responsibilities, obligations or duties have been allocated.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>13.13 Custodian</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If a discretionary Trustee has been appointed, the Employer may appoint a Custodian as provided for
in the Adoption Agreement. A Custodian shall have the same rights, powers and duties as a
nondiscretionary Trustee. Any reference in the Plan to a Trustee is also a reference to the
Custodian unless the context indicates otherwise. Any limitation of the Trustee&#146;s liability in the
Plan shall act as a limitation of the Custodian&#146;s liability. Where a discretionary Trustee has
provided direction, any action taken by the Custodian satisfies the requirement in the Plan
referencing the Trustee taking that action. The resignation or removal of the Custodian shall be
made in accordance with paragraph 13.19 as though the Custodian were the Trustee. The Custodian
shall be responsible for the holding and safekeeping of all or a portion of the Plan&#146;s assets. One
or more Custodian(s) appointed under this Plan may hold all or any portion of the Plan&#146;s assets.
Such separate assets shall be held pursuant to the terms of a separate custodial agreement with
such Custodian. The separate custodial agreement shall be treated as an addendum and, as such, may
not conflict with any provision of this document. In addition, any provision of a separate
custodial agreement which would jeopardize the tax qualified status of this Defined Contribution
Plan shall be null and void. In addition to the holding and safekeeping of Plan assets, the
Custodian&#146;s duties shall include:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>receiving contributions under the terms of the Plan, but not determining the
amount or enforcing the payment thereof,</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>making distributions from the Plan in accordance with instructions received
from the Plan Administrator or an authorized representative of the Employer,</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>keeping records reflecting its administration of the Trust or the custodial
account and making such records, statements and reports available to the Employer for
review and audit at such times as agreed to between the Custodian, Plan Administrator,
and the Employer, and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>retaining and employing such attorneys, agents and servants as may be necessary
or desirable, in the opinion of the Custodian, in the administration of the Plan, and
to pay them such reasonable compensation for their services as may be agreed upon as an
expense of administration of the Plan, including power to employ and retain counsel
upon any matter of doubt as to the meaning or interpretation to be placed upon this
Plan or any provisions thereof with reference to any question arising in the
administration of the Plan or pertaining to the rights and liabilities of the Trustee
hereunder. The Custodian in any such event, any act in reliance upon the advice,
opinions, records, statements and computations of any attorneys and agents and on the
records, statements and computations of any servants so selected by it in good faith
shall be released and exonerated of and from all liability to anyone in so doing
(except to the extent that liability is imposed under ERISA).</TD>
</TR>

</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio --> - 105 - <!-- /Folio -->
</DIV>



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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Custodian&#146;s duties shall be limited to those as agreed to between the Employer and the
Custodian. The Employer shall be responsible for any other administrative duties required under
the Plan or by applicable law.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>13.14 Investment&nbsp;Alternatives&nbsp;Of&nbsp;The&nbsp;Custodian</I></B>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Custodian shall hold any or all assets received from the Trustee or its
agents. If the Custodian holds title to Plan assets and such ownership requires action
on the part of the registered owner, such action will be taken by the Custodian only
upon receipt of specific instructions from the Trustee, or its designated agents or the
Named Investment Fiduciary. Proxies shall be voted by or pursuant to the express
direction of the Trustee its&#146; authorized agent or the Named Investment Fiduciary. The
Custodian shall not render any investment advice, including any opinion on the prudence
of directed investments. The Employer and Trustee and its agents thereof assume all
responsibility for adherence to fiduciary standards under ERISA, as amended, and the
Regulations issued thereunder.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Where the Sponsor serves as Custodian, the Trust shall only be invested in
investment alternatives the Custodian makes available in the ordinary course of
business unless the Custodian is directed otherwise by the Employer, the Trustee or any
properly designated agent thereof. The Custodian under applicable Federal or state
laws, may limit the investment alternatives including but not limited to savings
accounts, savings certificates, or in other savings instruments offered by the Sponsor
or its affiliates. Such investments shall be made at the direction of the Employer or
Trustee(s) or other Named Investment Fiduciary and the Custodian shall have no
responsibility for the propriety of such investments.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>13.15 Prohibited Transactions</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Trustee, Custodian, Employer, investment manager, the Named Investment Fiduciary or Participant
shall not knowingly enter into any transaction, engage in any activity, or direct the purchase or
acquisition of any investment with respect to the Plan which would constitute a prohibited
transaction under ERISA or the Code for which a statutory or administrative exemption is not
available. The Trustee or Custodian shall not receive any investment advisory or other fees from a
regulated investment company (a mutual fund) which duplicates investment management fees charged by
the Trustee. The Trustee or Custodian shall be permitted to receive fees from a regulated
investment company if the Trustee or Custodian has made a good faith determination that the receipt
of such fees is not a prohibited transaction pursuant to any guidance or exemption issued by the
Department of Labor from time to time.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>13.16 Exclusive Benefit Rules</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">No part of the Trust shall be used for, or diverted to, purposes other than for the exclusive
benefit of Participants, former Participants with a vested interest, and the Beneficiary or
Beneficiaries of deceased Participants who have in a vested interest in the Plan at death.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>13.17 Assignment&nbsp;And&nbsp;Alienation&nbsp;Of&nbsp;Benefits&nbsp;</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Except as provided in paragraphs 12.9 or 12.11, no right or claim to, or interest in, any part of
the Plan, or any payment from the Plan, shall be assignable, transferable, or subject to sale,
mortgage, pledge, hypothecation, commutation, anticipation, garnishment, attachment, execution, or
levy of any kind. Neither the Trustee or Custodian shall recognize any attempt to assign,
transfer, sell, mortgage, pledge, hypothecate, commute, or anticipate the same, except to the
extent required by law. The preceding sentences shall also apply to the creation, assignment, or
recognition of a right to any benefit payable with respect to a Participant pursuant to a domestic
relations order, unless such order is determined to be a Qualified Domestic Relations Order, as
defined in Code Section&nbsp;414(p), or any domestic relations order entered before January&nbsp;1, 1985
which the Plan&#146;s attorney and Plan Administrator deem to be qualified.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Notwithstanding any provision of this paragraph 13.17 to the contrary, an offset to a Participant&#146;s
Vested Account Balance against an amount that the Participant is ordered or required to pay the
Plan with respect to a judgment, order or decree issued, or a settlement entered into, on or after
August&nbsp;5, 1997, shall be permitted in accordance with Code Sections&nbsp;401(a)(13)(C) and (D).
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->- 106 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>13.18 Liquidation Of Assets</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If the Trustee and/or Custodian must liquidate assets in order to make distributions, transfer
assets, or pay fees, expenses or taxes assessed against all or a part of the Trust, and the
Trustee/Custodian is not instructed as to the liquidation of such assets, assets will be liquidated
on a pro rata basis across all the investment alternatives in the Trust. The Trustee and /or
Custodian are expressly authorized to liquidate assets in order to satisfy the Trust&#146;s obligation
to pay the Trustee and /or Custodian&#146;s fees or other compensation if such fees or compensation is
not paid on a timely basis.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>13.19 Resignation&nbsp;And&nbsp;Removal</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Trustee may resign upon thirty (30)&nbsp;days written notice to the Employer. The Employer may
remove the Trustee upon sixty (60)&nbsp;days written notice to the Trustee, or such shorter period of
time as may be agreed to by the parties. The Employer may discontinue its participation in this
Prototype Defined Contribution Plan effective upon thirty (30)&nbsp;days written notice to the Sponsor.
In such event the Employer shall, prior to the effective date thereof, amend the Plan to eliminate
any reference to this Prototype Defined Contribution Plan and appoint a successor
trustee/custodian. The Trustee shall deliver the Trust to its successor on the effective date of
the resignation or removal, or as soon thereafter as practicable, provided that this shall not
waive any lien the Trustee may have upon the Trust for its compensation or expenses. Following the
effective date of the notice of termination, the Trustee shall have no further responsibility for
providing services to the Employer or the Plan. If the Employer fails to amend the Plan and
appoint a successor trustee/custodian within the said thirty (30)&nbsp;days, or such longer period as
the Trustee may specify in writing, the Plan shall be deemed individually designed and the highest
ranking officer of the Employer shall be deemed the successor trustee or custodian as the case may
be. In such event, the Trustee may but shall not be required to continue to hold custody of the
assets of the Plan until such time as appropriate arrangements have been made for the security of
the Plan assets, but for a discretionary Trustee, upon notification thereof to Plan Participants,
shall no longer have any responsibility for the investment of Plan assets.
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->- 107 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>ARTICLE XIV</B>
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>TOP-HEAVY PROVISIONS</B>

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>14.1 Applicability&nbsp;Of&nbsp;Rules</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If the Plan &#091;except in the case of a SIMPLE 401(k) Plan&#093; is or becomes Top-Heavy in any Plan Year,
the provisions of this Article will supersede any conflicting provisions in the Basic Plan Document
#01 and accompanying Adoption Agreement.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>14.2 Minimum&nbsp;Contribution</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Notwithstanding any other provision in the Employer&#146;s Plan, for any Plan Year in which the Plan is
Top-Heavy, the aggregate Employer contributions and forfeitures allocated on behalf of any
Participant (without regard to any Social Security contribution) under this Plan or a combination
of paired or non-paired Defined Contribution Plans and no Defined Benefit Plans which are
Top-Heavy, the Employer will contribute the lesser of 3% of such Participant&#146;s Compensation or the
largest percentage of the Employer contributions and forfeitures, as a percentage of the Key
Employee&#146;s Compensation, up to a maximum permitted under Code Section&nbsp;401(a)(17), as indexed,
allocated on behalf of any Key Employee for that year.
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>In any Limitation Year prior to January&nbsp;1, 2000, if the Employer maintains or
maintained a Defined Benefit Plan which is not paired, the provisions of the
&#147;Limitations on Allocations&#148; section of the Adoption Agreement shall apply.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Each Participant who is employed by the Employer on the last day of the Plan
Year shall be entitled to receive an allocation of the Employer&#146;s minimum contribution
for such Plan Year. The minimum allocation applies even though under other Plan
provisions the Participant would not otherwise be entitled to receive an allocation, or
would have received a lesser allocation for the year because the Participant fails to
make required contributions to the Plan, the Participant&#146;s Compensation is less than a
stated amount, or the Participant fails to complete one-thousand (1,000) Hours of
Service (or such lesser number designated by the Employer in the Adoption Agreement)
during the Plan Year. A paired profit-sharing Plan designated to provide the Top-Heavy
minimum contribution must do so regardless of profits. An Employer may elect in the
Adoption Agreement by resolution or by Plan amendment whether the Top-Heavy minimum
Contribution will be made to all Participants or just non-Key Employees.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Top-Heavy minimum contribution does not apply to any Participant to the extent the Participant
is covered under any other plan(s) of the Employer and the Employer has provided in the Adoption
Agreement that the minimum allocation or benefit requirements applicable to this Plan will be
satisfied in the other plan(s).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If a Key Employee makes an Elective Deferral or has an allocation of Matching Contributions
credited to his or her account, a Top-Heavy minimum contribution will be required for non-Key
Employees who are Participants. For purposes of satisfying the Top-Heavy minimum contribution
requirement, Elective Deferrals and Matching Contributions are not taken into account.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>14.3 Minimum&nbsp;Vesting</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">For any Plan Year during which this Plan is Top-Heavy, the minimum vesting schedule selected by the
Employer in the Adoption Agreement will automatically apply to the Plan. If the vesting schedule
elected by the Employer in the Adoption Agreement is less liberal than the allowable schedule, the
schedule will automatically shift to a vesting schedule which satisfies the Top-Heavy minimum
requirements. If the vesting schedule under the Employer&#146;s Plan shifts in or out of the Top-Heavy
schedule for any Plan Year, such shift is an amendment to the vesting schedule and the election in
paragraph 9.9 of the Basic Plan Document #01 applies. The minimum vesting schedule applies to all
accrued benefits within the meaning of Code Section&nbsp;411(a)(7) except those attributable to Employee
contributions, including benefits accrued before the effective date of Code Section&nbsp;416 and
benefits accrued before the Plan became Top-Heavy. No reduction in vested benefits may occur in
the event the Plan&#146;s status as Top-Heavy changes for any Plan Year. This paragraph does not apply
to the account balances of any Employee who does not have one
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->- 108 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">(1)&nbsp;Hour of Service after the Plan initially becomes Top-Heavy and such Employee&#146;s account balance
attributable to Employer contributions and forfeitures will be determined without regard to this
paragraph.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>14.4 Limitations&nbsp;On&nbsp;Allocations</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In any Limitation Year beginning prior to January&nbsp;1, 2000 in which the Top-Heavy Ratio exceeds
90% (i.e., the Plan becomes Super Top-Heavy), the denominators of the Defined Benefit Fraction and
Defined Contribution Fraction shall be computed using 100% of the dollar limitation instead of
125%.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>14.5 Use Of Safe Harbor Contributions To Satisfy Top-Heavy Contribution Rules</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If elected in the Adoption Agreement, a 3% Safe Harbor Non-Elective Contribution allocated to all
eligible Employees may be used to satisfy the minimum contribution requirement for a Top-Heavy
Plan. A Safe Harbor Matching Contribution may not be used to satisfy the minimum contribution
requirement for a Top-Heavy Plan.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>14.6 Top-Heavy Rules&nbsp;For SIMPLE 401(k) Plans</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A SIMPLE 401(k) Plan is not treated as a Top-Heavy Plan under Code Section&nbsp;416 for any year for
which this article applies.
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->- 109 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>ARTICLE XV</B>
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>AMENDMENT AND TERMINATION</B>

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>15.1 Amendment&nbsp;By&nbsp;Sponsor</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Sponsor may amend any or all provisions of this Prototype Defined Contribution Plan at any time
without obtaining the approval or consent of any Employer which has adopted this Plan and Trust
provided that no amendment shall authorize or permit any part of the corpus or income of the Plan
to be used for or diverted to purposes other than for the exclusive benefit of Participants and
their Beneficiaries, or eliminate an optional form of distribution. For purposes of Sponsor
amendments, the mass submitter of this Basic Plan Document #01 shall be recognized as the agent of
the Sponsor. If the Sponsor does not adopt the amendments made by the mass submitter, it will no
longer be identical to or a minor modifier of the mass submitter plan.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>15.2 Amendment&nbsp;By&nbsp;Employer&nbsp;&nbsp;</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Employer may amend any option in the Adoption Agreement, and may include language as permitted
in the Adoption Agreement to satisfy Code Section&nbsp;415 or to avoid duplication of minimums under
Code Section&nbsp;416 because of the required aggregation of multiple plans. The Employer may also
adopt certain model amendments published by the Internal Revenue Service which specifically provide
that their adoption will not cause the Plan to be treated as an individually designed plan for
which the Employer must obtain a separate determination letter. An Employer that amends the Plan
for any other reason, including a waiver of the minimum funding requirement under Code Section
412(d), will no longer participate in this Prototype Plan program and will be considered an
individually designed Plan. In such event, all references to the institution or company as Sponsor
shall be deemed null and void.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>15.3 Protected Benefits</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">An amendment (including the adoption of this Plan as a restatement of an existing Plan) may not
decrease a Participant&#146;s accrued benefit or account balance except to the extent permitted under
Code Section&nbsp;412(c)(8), and may not reduce or eliminate a Code Section&nbsp;411(d)(6) protected benefit
(except as provided by the Code or the Regulations issued thereunder) determined immediately prior
to the date of adoption, or if later, the Effective Date of the amendment. Where this Plan is
being adopted to amend another plan that contains a protected benefit not provided for in this
document, the Employer may attach an addendum to the Adoption Agreement that describes such
protected benefit which shall be incorporated in the Plan.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>15.4 Plan Termination &nbsp;</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Employer shall have the right to terminate its Plan at any time. The Sponsor of this Prototype
Defined Contribution Plan is to be given sixty (60)&nbsp;days notice in writing of the Employer&#146;s intent
to terminate or transfer the assets of the Plan. If the Plan is terminated, partially terminated,
or if there is a complete discontinuance of contributions under a profit-sharing plan maintained by
the Employer, all amounts credited to the accounts of Participants shall vest and become
nonforfeitable. In the event of a partial termination, only those who are affected by such partial
termination shall be fully vested. In the event of termination, the Plan Administrator shall
direct the Trustee or the Custodian as applicable with respect to the distribution of accounts to
or for the exclusive benefit of Participants or their Beneficiaries. Such distribution shall be
made directly to Participants or, at the direction of the Participant, may be transferred directly
to another Eligible Retirement Plan or individual retirement account. In the absence of an
election by a Participant who has received notice from the Plan Administrator under paragraph 6.11,
the Plan Administrator may direct the Trustee or Custodian to transfer the Participant&#146;s benefit to
another Defined Contribution Plan maintained by the Employer, other than an employee stock
ownership plan. If the Employer does not maintain another Defined Contribution Plan, the Plan
Administrator may direct the Trustee or Custodian to transfer the Participant&#146;s benefit to an
individual retirement account with an institution selected by the Plan Administrator, or make a
distribution pursuant to paragraph 7.15. Prior to making any distribution, the Plan Administrator
shall establish in a manner acceptable to the Trustee or Custodian, that the Plan has received a
favorable determination letter from the Internal Revenue Service approving the Plan termination and
authorizing the distribution of benefits to Plan Participants. In the absence of such
determination letter, the Trustee or Custodian may agree to make distributions to Participants if
the Plan Administrator represents that the applicable requirements, if any, of ERISA and the Code
governing the termination of employee benefit plans have been or are being complied with or that
appropriate authorizations, waivers, exemptions, or variances have been or are being obtained.
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->- 110 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>15.5 Distribution Restrictions Under A Code Section&nbsp;401(k) Plan</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If the Employer&#146;s Plan includes a cash or deferred arrangement or if transferred assets described
in paragraph 6.13 are subject to the distribution restrictions of Code Sections&nbsp;401(k)(2) and
401(k)(10), the special distribution provisions of this paragraph apply. The portion of the
Participant&#146;s Vested Account Balance attributable to Elective Deferrals (or to amounts treated
under the cash or deferred arrangement as Elective Deferrals) is not distributable on account of
Plan termination, as described in this paragraph, unless:
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Participant otherwise is entitled under the Plan to a distribution of that
portion of the Vested Account Balance, or</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="margin-left: 7%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">the Plan termination occurs without the establishment of a successor Plan. A
successor Plan under subparagraph (b)&nbsp;is a Defined Contribution Plan other than an
employee stock ownership plan &#091;as defined in Code Section&nbsp;4975(e)(7)&#093;, a Simplified
Employee Pension Plan &#091;as defined in Code Section&nbsp;408(k)&#093;, or a SIMPLE IRA Plan &#091;as
defined in Code Section&nbsp;408(p)&#093; maintained by the Employer (or by a related
Employer) at the time of the termination of the Plan or within the period ending
twelve (12)&nbsp;months after the final distribution of assets. A distribution pursuant
to this subparagraph (b), must be part of a lump sum distribution(s) to the
Participant of his Vested account balance.</DIV>


<DIV align="left" style="margin-left: 7%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">The disposition by a corporation to an unrelated entity of such corporation&#146;s
interest in a subsidiary &#091;within the meaning of Code Section&nbsp;409(d)(3)&#093; if such
corporation continues to maintain the Plan, but only with respect to the Employees
who continue employment with such subsidiary.</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>In connection with the disposition by an Employer of less than 85% of the
assets used by the Employer in a trade or business to an unrelated entity, distribution
of the entire Vested Account Balance of an Participant who continues employment with
the acquirer will, if so agreed to by the Employer, be made to the Participant in a
single lump sum. This paragraph shall apply if the acquirer does not maintain the
Plan after disposition and only if such Employee&#146;s change in employment status
constitutes a &#147;separation from Service&#148; within the meaning of Code Section
401(k)(2)(b)(i)(I).</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>15.6 Qualification&nbsp;Of&nbsp;Employer&#146;s&nbsp;Plan</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If the adopting Employer fails to obtain or retain applicable Internal Revenue Service
qualification as a Prototype Plan, such Employer&#146;s Plan shall no longer participate in this
Prototype Defined Contribution Plan and will be considered an individually designed plan.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>15.7 Mergers&nbsp;And&nbsp;Consolidations</I></B>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>In the case of any merger or consolidation of the Employer&#146;s Plan with, or
transfer of assets or liabilities of the Employer&#146;s Plan to any other plan,
Participants in the Employer&#146;s Plan shall be entitled to receive benefits immediately
after the merger, consolidation, or transfer which are equal to or greater than the
benefits they would have been entitled to receive immediately before the merger,
consolidation, or transfer if the Plan had then terminated.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Any corporation into which the Trustee, Custodian or any successor thereto may
be merged or with which it may be consolidated, or any corporation resulting from any
merger or consolidation to which the Trustee, Custodian or any successor thereto may be
a party, or any corporation to which all or substantially all the business of the
Trustee, Custodian or any successor thereto may be transferred, shall automatically be
the successor without the filing of any instrument or performance of any further act,
before any court.</TD>
</TR>

</TABLE>
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->- 111 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>15.8 Qualification&nbsp;Of&nbsp;Prototype</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Sponsor intends that this Prototype Defined Contribution Plan will meet the requirements of the
Code as a qualified Defined Contribution Plan. Should the Commissioner of Internal Revenue or any
delegate of the Commissioner at any time determine that the Prototype Defined Contribution Plan
fails to meet the requirements of the Code, the Sponsor will amend the Basic Plan Document #01 as
necessary to maintain its qualified status.
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->- 112 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>ARTICLE XVI</B>
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>GOVERNING LAW</B>

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>16.1 Governing&nbsp;Law</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Construction, validity and administration of the Prototype Defined Contribution Plan and any
Employer Plan established under the terms of this Plan and accompanying Adoption Agreement, shall
be governed by Federal law to the extent applicable and to the extent not applicable by the laws of
the State or Commonwealth in which the principal office of the Prototype Sponsor or its affiliate
is located.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>16.2 State Community Property Laws</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The terms and conditions of the Prototype Defined Contribution Plan and any Employer&#146;s Plan
established under the terms of this Basic Plan Document #01 and accompanying Adoption Agreement
shall be applicable without regard to community property laws of any state.
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->- 113 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="right" style="font-size: 10pt; margin-top: 12pt"><B>10/02</B>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->- 114 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>IRS MODEL AMENDMENT</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">With respect to distributions under the Plan made for calendar years beginning on or after:
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="92%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&#091; &nbsp;&nbsp; &#093;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">January&nbsp;1, 2001</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&#091;&nbsp;&nbsp; &#093;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">January&nbsp;1, 2002</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">the Plan will apply the minimum distribution requirements of Code Section&nbsp;401(a)(9) in accordance
with the Regulations under Code Section&nbsp;401(a)(9) that were proposed on January&nbsp;17, 2001,
notwithstanding any provision of the Plan to the contrary. This paragraph shall continue in effect
until the end of the last calendar year beginning before the effective date of the final
Regulations under Code Section&nbsp;401(a)(9) or such other date as may be specified in guidance
published by the Internal Revenue Service.
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->- 115 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>AMENDMENT TO THE PROTOTYPE DEFINED CONTRIBUTION PLAN BASIC PLAN DOCUMENT #01</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Employer named in the Adoption Agreement hereby amends the Plan to reflect certain provisions
of the Economic Growth and Tax Relief Reconciliation Act of 2001 (&#147;EGTRRA&#148;). This amendment is
intended as a good faith compliance with the requirements of EGTRRA and is to be construed in
accordance with EGTRRA and guidance issued thereunder. This amendment shall supersede the
provisions of the Basic Plan Document #01 to the extent those provisions are inconsistent with the
provisions of this amendment. The Basic Plan Document #01 is hereby amended as follows:
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">1.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Paragraph&nbsp;1.16 of the Basic Plan Document #01 entitled &#147;Compensation&#148;, under the paragraph
entitled &#147;Limitation on Compensation&#148; is amended effective for Plan Years beginning after
December&nbsp;31, 2001, by the addition of the following three sentences at the end of the
paragraph:</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>&#147;The annual Compensation of each Participant taken into account in determining allocations
for any Plan Year beginning after December&nbsp;31, 2001, shall not exceed $200,000, as adjusted
for cost-of-living increases in accordance with Code Section&nbsp;401(a)(17)(B). Annual
Compensation means Compensation during the Plan Year or such other consecutive 12-month
period over which Compensation is otherwise determined under the Plan (the determination
period). The cost-of-living adjustment in effect for a calendar year applies to annual
Compensation for the determination period that begins with or within such calendar year.&#148;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">2.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Paragraph&nbsp;1.55 of the Basic Plan Document #01 entitled &#147;Key Employee&#148;, is deleted in its
entirety and replaced with the following for Plan Years beginning after December&nbsp;31, 2001:</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>&#147;1.55 <I>Key Employee </I>Key Employee means any Employee or former Employee (including any
deceased Employee) who at any time during the Plan Year that includes the determination date
was an officer of the Employer having annual Compensation greater than $130,000 &#091;as adjusted
under Code Section&nbsp;416(i)(1) for Plan Years beginning after December&nbsp;31, 2002&#093;, a five
percent (5%) owner of the Employer, or a one percent (1%) owner of the Employer having
annual Compensation of more than $150,000. For this purpose, annual Compensation means
Compensation within the meaning of Code Section&nbsp;415(c)(3). The determination of who is a
Key Employee will be made in accordance with Code Section&nbsp;416(i)(1) and the applicable
Regulations and other guidance of general applicability issued thereunder.&#148;</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>3<I>. </I>Paragraph&nbsp;4.4 of the Basic Plan Document #01 entitled &#147;Rollover Contributions&#148;, is amended by
the addition of the following paragraph (g)&nbsp;which shall read as follows:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&#147;(g)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD> If elected by the Employer in the Adoption Agreement, the Plan will accept
Participant Rollover Contributions and/or Direct Rollovers of distributions made after
December&nbsp;31, 2001, from the types of plans specified in the Adoption Agreement,
beginning on the Effective Date specified in the Adoption Agreement.&#148;</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">4.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Paragraph&nbsp;4.7 of the Basic Plan Document #01 entitled &#147;Elective Deferrals in a 401(k) Plan&#148;,
is amended by the addition of two new paragraphs (g)&nbsp;and (h)&nbsp;which shall read as follows:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&#147;(g)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD> No Participant shall be permitted to have Elective Deferrals made under this
Plan, or any other Qualified Plan maintained by the Employer during any taxable year,
in excess of the dollar limitation contained in Code Section 402(g) in effect for such
taxable year, except to the extent permitted under subparagraph (h)&nbsp;below and Code
Section&nbsp;414(v), if applicable.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If elected by the Employer in the Adoption Agreement, all Employees who are eligible
to make Elective Deferrals under this Plan and who have attained age fifty (50)
before the close of the Plan Year shall be eligible to make catch-up contributions
in accordance with, and subject to the limitations of, Code Section&nbsp;414(v). Such
catch-up contributions shall not be taken into account for purposes of the
provisions of the Plan implementing the required limitations of Code Sections 402(g)
and 415. The Plan shall not be treated as failing to satisfy the provisions of the
Plan implementing the requirements of Code Sections&nbsp;401(k)(3), 401(k)(11),
401(k)(12), 410(b), or 416, as applicable, by reason of the making of such catch-up
contributions.</TD>
</TR>

</TABLE>
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->- 116 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Paragraph&nbsp;4.8 of the Basic Plan Document #01 entitled &#147;Elective Deferrals in a SIMPLE 401(k)
Plan&#148; is amendment by the addition of two new paragraphs (j)&nbsp;and (k)&nbsp;which shall read as
follows:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&#147;(j)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD> Except to the extent permitted under subparagraph (k)&nbsp;below, the Adoption
Agreement, EGTRRA &#167;631 and Code Section&nbsp;414(v), the maximum salary reduction
contribution that can be made to this Plan is the amount determined under Code Section
408(p)(2)(A)(ii) for the calendar year.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(k)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If elected by the Employer in the Adoption Agreement, all Employees who are
eligible to make Elective Deferrals under this Plan and who have attained age fifty
(50)&nbsp;before the close of the Plan Year shall be eligible to make catch-up contributions
in accordance with, and subject to the limitations of, Code Section&nbsp;414(v). Such
catch-up contributions shall not be taken into account for purposes of the provisions
of the Plan implementing the required limitations of Code Sections&nbsp;401(k)(11),
408(p)(2)(A)(ii), 410(b) and 415(c) as applicable, by reason of the making of such
catch-up contributions.&#148;</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Effective as of the date set forth in the Adoption Agreement Section entitled &#147;Distribution
Upon Severance from Employment&#148;, paragraph 6.3 of the Basic Plan Document #01 entitled
&#147;Benefits on Termination of Employment &#147; is amended by the addition of paragraphs (i)&nbsp;and
(j)&nbsp;which shall read as follows:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&#147;(i)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD> If elected by the Employer in the Adoption Agreement, this paragraph shall
apply for distributions and severances from employment occurring after the dates
specified in the Adoption Agreement.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>A Participant&#146;s Elective Deferrals, Qualified Non-Elective Contributions, Qualified
Matching Contributions, and earnings attributable to these contributions shall be
distributed on account of the Participant&#146;s severance from employment. However,
such a distribution shall be subject to the other provisions of the Plan regarding
distributions, other than provisions that require a separation from Service before
such amounts may be distributed.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(j)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If elected by the Employer in the Adoption Agreement, the value of a
Participant&#146;s nonforfeitable account balance shall be determined without regard to that
portion of the account balance that is attributable to rollover contributions (and the
earnings allocable thereto) within the meaning of Code Sections&nbsp;402(c), 403(a)(4),
403(b)(8), 408(d)(3)(A)(ii) and 457(e)(16). If the value of the Participant&#145;s
nonforfeitable account balance as so determined is $5,000 or less, the Plan shall
immediately distribute the Participant&#146;s entire nonforfeitable account balance.&#148;</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">7.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Effective as of the date set forth in the Adoption Agreement Section entitled &#147;Distribution
Upon Severance from Employment&#148;, paragraph 6.6 of the Basic Plan Document #01 entitled
&#147;Commencement of Benefits&#148;, is amended by the addition of paragraph (d)&nbsp;which shall read as
follows:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&#147;(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD> If elected by the Employer in the Adoption Agreement, this paragraph shall
apply for distributions and severances from employment occurring after the dates
specified in the Adoption Agreement.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>A Participant&#146;s Elective Deferrals, Qualified Non-Elective Contributions, Qualified
Matching Contributions, and earnings attributable to these contributions shall be
distributed on account of the Participant&#146;s severance from employment. However,
such a distribution shall be subject to the other provisions of the Plan regarding
distributions, other than provisions that require a separation from Service before
such amounts may be distributed.&#148;</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">8.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The following new paragraph (c)&nbsp;is added to paragraph 6.7 of the Basic Plan Document #01
entitled &#147;Transitional Rules for Cash-Out Limits&#148; and shall apply if elected by the Employer
in the Adoption Agreement and be effective as specified in the Adoption Agreement.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&#147;(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD> If elected by the Employer in the Adoption Agreement, for purposes of this
paragraph 6.7, the value of a Participant&#146;s nonforfeitable account balance shall be
determined without regard to that portion of the account balance that is attributable
to Rollover Contributions (and the earnings allocable thereto) within the meaning of
Code Sections&nbsp;402(c), 403(a)(4), 403(b)(8),</TD>
</TR>

</TABLE>
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->- 117 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>408(d)(3)(A)(ii), and 457(e)(16). If the value of the Participant&#146;s nonforfeitable
account balance as so determined is $5,000 or less, the Plan shall immediately
distribute the Participant&#146;s entire nonforfeitable account balance.&#148;</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">9.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Paragraph&nbsp;6.9 of the Basic Plan Document #01 entitled &#147;Hardship Withdrawals&#148;, is amended
effective January&nbsp;1, 2002 by the addition of the following paragraph (d):</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>&#147;(d) A Participant who receives a distribution after December&nbsp;31, 2001, on account
of Hardship shall be prohibited from making Elective Deferrals and Voluntary After-tax
Contributions under this and all other Plans of the Employer for six (6)&nbsp;months after
receipt of the distribution. A Participant who receives a distribution in calendar
year 2001 on account of Hardship shall be prohibited from making Elective Deferrals and
Voluntary After-tax Contributions under this and all other Plans of the Employer for
the period specified by the Employer in the Adoption Agreement.&#148;</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Code Section 402(g) limit for 2002 does not have to be reduced with respect to a
participant who has received a Hardship distribution in calendar year 2001.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">10.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Paragraph&nbsp;6.10 of the Basic Plan Document #01 entitled &#147;Direct Rollover of Benefits&#148;, is
amended effective January&nbsp;1, 2002 by the addition of the following paragraph (e):</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>&#147;(e) This paragraph shall apply only to distributions made after December&nbsp;31, 2001.
For purposes of the Direct Rollover provisions in paragraph 6.10 of the Plan, an
Eligible Retirement Plan shall also mean an annuity contract described in Code Section
403(b) and an eligible plan under Code Section 457(b) which is maintained by a state,
political subdivision of a state, or any agency or instrumentality of a state or
political subdivision of a state which agrees to separately account for amounts
transferred into such plan from this Plan. The definition of Eligible Retirement Plan
shall also apply in the case of a distribution to a surviving Spouse, or to a Spouse or
former Spouse who is the alternate payee under a Qualified Domestic Relations Order, as
defined in Code Section&nbsp;414(p).</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>For purposes of the Direct Rollover provisions in paragraph 6.10 of the Plan, any
amount that is distributed on account of Hardship shall not be an Eligible Rollover
Distribution and the distributee may not elect to have any portion of such a
distribution paid directly to an Eligible Retirement Plan.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>For purposes of the Direct Rollover provisions in paragraph 6.10 of the Plan, a
portion of the distribution shall not fail to be an Eligible Rollover Distribution
merely because the portion consists of Voluntary After-tax Contributions which are
not includible in gross income. However, such portion may be transferred only to an
individual retirement account or annuity described in Code Section 408(a) or (b), or
to a qualified Defined Contribution Plan described in Code Section 401(a) or 403(a)
that agrees to separately account for amounts so transferred, including separately
accounting for the portion of such distribution which is includible in gross income
and the portion of such distribution which is not so includible.&#148;</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">11.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Article&nbsp;IX of Basic Plan Document #01 entitled &#147;VESTING&#148;, is hereby amended effective for the
first Plan Year beginning after December&nbsp;31, 2001, by adding a new paragraph 9.12 entitled
&#147;Vesting of Employer Matching Contributions&#148; which shall read as follows:</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>&#147;<B><I>9.12 Vesting Of Employer Matching Contributions</I></B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>This section shall apply to Participants with an account balance derived from Employer
Matching Contributions who complete an Hour of Service under the Plan in a Plan Year
beginning after December&nbsp;31, 2001. If elected by the Employer in the Adoption Agreement,
this section shall also apply to all other Participants with an account balance derived from
Employer Matching Contributions.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>A Participant&#146;s account balance derived from Employer Matching Contributions shall vest as
provided in Section&nbsp;XIII(E) of the Adoption Agreement if elected.&#148;</TD>
</TR>

</TABLE>
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->- 118 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">12.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Article&nbsp;X of Basic Plan Document #01 entitled &#147;LIMITATIONS ON ALLOCATIONS&#148;, is amended by the
addition of the following paragraph 10.6 entitled &#147;Annual Additions&#148; which shall read as
follows:</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>&#147;<B><I>10.6 Annual Additions</I></B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Except to the extent permitted under Section&nbsp;4.7(h) of Basic Plan Document #01 and under
Code Section&nbsp;414(v), the Annual Addition that may be contributed or allocated to a
Participant&#146;s account under the Plan for any Limitation Year beginning after December&nbsp;31,
2001 shall not exceed the lesser of:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>$40,000, as adjusted for increases in the cost-of-living under
Code Section&nbsp;415(d), or</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>100% of the Participant&#146;s Compensation, within the meaning of
Code Section&nbsp;415(c)(3), for the Limitation Year.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Compensation limit referred to in (b)&nbsp;above shall not apply to any contribution for
medical benefits after separation from Service &#091;within the meaning of Code Section 401(h) or
Code Section&nbsp;419A(f)(2)&#093; which is otherwise treated as an Annual Addition.&#148;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">13.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Effective for Plan Years beginning after December&nbsp;31, 2001, paragraph 11.7(b) of the Basic
Plan Document #01 is amended by the deletion of this paragraph which outlines the multiple use
test described in Treasury Regulations Section&nbsp;1.401(m)-2.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">14.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Paragraph&nbsp;12.9 of the Basic Plan Document #01 entitled &#147;Participant Loans&#148; is amended
effective January&nbsp;1, 2001 by deleting the language at subsection (i)&nbsp;and replacing it with the
following:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&#147;(i)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD> Effective for Plan loans made after December&nbsp;31, 2001, Plan provisions
prohibiting loans to any Owner-Employee or Shareholder Employee shall cease to apply.&#148;</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">15.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Paragraph&nbsp;14.2 of the Basic Plan Document #01 entitled &#147;Minimum Contribution&#148; is amended for
Plan Years beginning after December&nbsp;31, 2001 by the addition of the following two new
subparagraphs at the end of the paragraph which shall read as follows:</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>&#147;<B><I>Matching Contributions &#151; </I></B>Employer Matching Contributions shall be taken into account for
purposes of satisfying the minimum contribution requirements of Code Section&nbsp;416(c)(2). The
preceding sentence shall apply with respect to Matching Contributions under the Plan or, if
the Plan provides that the minimum contribution requirement shall be met in another plan,
such other plan. Employer Matching Contributions that are used to satisfy the minimum
contribution requirements shall be treated as Matching Contributions for purposes of the
Actual Contribution Percentage Test and other requirements of Code Section&nbsp;401(m).</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Contributions Under Other Plans &#151; </I></B>The Employer may provide in the Adoption Agreement that
the minimum benefit requirement shall be met in another plan, including another plan that
consists solely of a cash or deferred arrangement which meets the requirements of Code
Section&nbsp;401(k)(12) and Matching Contributions which meet the requirements of Code Section
401(m)(11).&#148;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">16.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Top-Heavy requirements of Code Section&nbsp;416 and Article&nbsp;XIV of the Basic Plan Document #01
shall not apply in any Plan Year beginning after December&nbsp;31, 2001, in which the Plan
established under the Basic Plan Document #01 consists solely of a cash or deferred
arrangement which meets the requirements of Code Section&nbsp;401(k)(12) and Matching Contributions
which meet the requirements of Code Section&nbsp;401(m)(11).</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>This paragraph shall apply for purposes of determining whether the Plan is a Top-Heavy Plan
under Code Section 416(g) for Plan Years beginning after December&nbsp;31, 2001, and whether the
Plan satisfies the minimum benefits requirements of Code Section 416(c) for such years.
This section amends Article&nbsp;XIV of the Basic Plan Document #01 by adding paragraph 14.7
entitled &#147;Determination of Top-Heavy Status&#148;. The paragraph shall read as follows:</TD>
</TR>

</TABLE>
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->- 119 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>&#147;<B><I>14.7 Determination Of Top-Heavy Status</I></B></TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Determination of Present Values and Amounts &#151; </I></B>This paragraph
14.7 shall apply for purposes of determining the Present Values of accrued
benefits and the amounts of account balances of Employees as of the Top-Heavy
Determination Date.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Distributions During the Plan Year Ending on the Top-Heavy
Determination Date &#151; </I></B>The Present Value of accrued benefits and the amounts of
account balances of an Employee as of the Top-Heavy Determination Date shall be
increased by the distributions made with respect to the Employee under the Plan
and any plan aggregated with this Plan under Code Section&nbsp;416(g)(2) during the
1-year period ending on the Top-Heavy Determination Date. The preceding
sentence shall also apply to distributions under a terminated plan which, had
it not been terminated, would have been aggregated with this Plan under Code
Section&nbsp;416(g)(2)(A)(i). In the case of a distribution made for a reason other
than separation from Service, death, or Disability, this provision shall be
applied by substituting &#147;5-year period&#148; for &#147;1-year period&#148;.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B><I>&nbsp;</I></B></TD>
    <TD width="1%"><B><I>&nbsp;</I></B></TD>
    <TD><B><I>Employees Not Performing Services During the Plan Year Ending on the
Top-Heavy Determination Date &#151; </I></B>The accrued benefits and accounts of any
individual who has not performed services for the Employer during the 1
-year period ending on the Top-Heavy Determination Date shall not be taken
into account.&#148;</TD>
</TR>

</TABLE>
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->- 120 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>MINIMUM DISTRIBUTION REQUIREMENTS MODEL AMENDMENT<BR>
TO THE<BR>
PROTOTYPE DEFINED CONTRIBUTION PLAN BASIC PLAN DOCUMENT #01</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><I>The Employer named in the Adoption Agreement hereby amends the Plan to reflect certain provisions
of the final Regulations issued under Code Section&nbsp;</I><I>401(a)(9)</I><I>. This amendment is intended as a good
faith compliance with the requirements of the Regulations and is to be construed in accordance
with the guidance issued thereunder. Except as otherwise provided, this amendment shall be
effective as of the first day of the first Plan Year beginning after December&nbsp;31, 2001. This
amendment shall supersede the provisions of the Basic Plan Document #01 to the extent those
provisions are inconsistent with the provisions of this amendment. The Basic Plan Document #01 is
hereby amended as follows:</I>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>ARTICLE XVII<BR>
MINIMUM DISTRIBUTION REQUIREMENTS</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>17.1 Effective Date</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Unless an earlier effective date is specified in the Adoption Agreement, the provisions of this
Article will apply for purposes of determining required minimum distributions for calendar years
beginning with the 2003 calendar year.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>17.2 Coordination With Minimum Distribution Requirements Previously In Effect</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If the Adoption Agreement specifies an effective date of this Article that is earlier than calendar
years beginning with the 2003 calendar year, required minimum distributions for 2002 under this
Article will be determined as follows. If the total amount of 2002 required minimum distributions
under the Plan made to the distributee prior to the effective date of this Article equals or
exceeds the required minimum distributions determined under this Article, then no additional
distributions will be required to be made for 2002 on or after such date to the distributee. If
the total amount of 2002 required minimum distributions under the Plan made to the distributee
prior to the effective date of this Article are less than the amount determined under this Article,
then required minimum distributions for 2002 on and after such date will be determined so that the
total amount of required minimum distributions for 2002 made to the distributee will be the amount
determined under this Article.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>17.3 Precedence</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The requirements of this Article will take precedence over any inconsistent provisions of the Plan.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>17.4 Requirements Of Treasury Regulations Incorporated</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">All distributions required under this Article will be determined and made in accordance with the
Treasury Regulations under Code &#167;401(a)(9).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>17.5 TEFRA Section&nbsp;242(b)(2) Elections</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Notwithstanding the other provisions of this Article, distributions may be made under a designation
made before January&nbsp;1, 1984, in accordance with Section&nbsp;242(b)(2) of the Tax Equity and Fiscal
Responsibility Act (&#147;TEFRA&#148;) and the provisions of the Plan that relate to Section&nbsp;242(b)(2) of
TEFRA.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>17.6 Required Beginning Date</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Participant&#146;s entire interest will be distributed, or begin to be distributed, to the
Participant no later than the Participant&#146;s Required Beginning Date.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>17.7 Death Of Participant Before Distributions Begin</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If the Participant dies before distributions begin, the Participant&#146;s entire interest will be
distributed, or begin to be distributed, no later than as follows:
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If the Participant&#146;s surviving Spouse is the Participant&#146;s sole designated
Beneficiary, then, except as provided in the Adoption Agreement, distributions to the
surviving Spouse will begin by December&nbsp;31 of the calendar year immediately following
the calendar year in which the Participant died, or by December&nbsp;31 of the calendar year
in which the Participant would have attained age 70<FONT style="font-size: 70%"><SUP>1</SUP></FONT>/<FONT style="font-size: 60%">2</FONT>, if later.</TD>
</TR>

</TABLE>
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->- 121 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If the Participant&#146;s surviving Spouse is not the Participant&#146;s sole designated
Beneficiary, then, except as provided in the Adoption Agreement, distributions to the
designated Beneficiary will begin by December&nbsp;31 of the calendar year immediately
following the calendar year in which the Participant died.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If there is no designated Beneficiary as of September&nbsp;30 of the year following
the year of the Participant&#146;s death, the Participant&#146;s entire interest will be
distributed by December&nbsp;31 of the calendar year containing the fifth anniversary of the
Participant&#146;s death.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If the Participant&#146;s surviving Spouse is the Participant&#146;s sole designated
Beneficiary and the surviving Spouse dies after the Participant but before
distributions to the surviving Spouse begin, this paragraph 17.7, other than paragraph
17.7(a), will apply as if the surviving Spouse were the Participant.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">For purposes of this paragraph and paragraphs 17.11 and 17.12, unless paragraph 17.7(d) applies,
distributions are considered to begin on the Participant&#146;s Required Beginning Date. If paragraph
17.7(d) applies, distributions are considered to begin on the date distributions are required to
begin to the surviving Spouse under paragraph 17.7(a). If distributions under an annuity purchased
from an insurance company irrevocably commence to the Participant before the Participant&#146;s Required
Beginning Date &#091;or to the Participant&#146;s surviving Spouse before the date distributions are required
to begin to the surviving Spouse under paragraph 17.7(a)&#093;, the date distributions are considered to
begin is the date distributions actually commence.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>17.8 Forms Of Distributions</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Unless the Participant&#146;s interest is distributed in the form of an annuity purchased from an
insurance company or in a single sum on or before the Required Beginning Date, as of the First
Distribution Calendar Year distributions will be made in accordance with paragraph 17.9 through
paragraph 17.12 of this Article. If the Participant&#146;s interest is distributed in the form of an
annuity purchased from an insurance company, distributions thereunder will be made in accordance
with the requirements of Code Section&nbsp;401(a)(9) of the Treasury Regulations.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>17.9 Amount of Required Minimum Distribution For Each Distribution Calendar Year</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">During the Participant&#146;s lifetime, the minimum amount that will be distributed for each
Distribution Calendar Year is the lesser of:
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the quotient obtained by dividing the Participant&#146;s account balance by the
distribution period in the Uniform Lifetime Table set forth in Section&nbsp;1.401(a)(9)-9 of
the Treasury Regulations, using the Participant&#146;s age as of the Participant&#146;s birthday
in the Distribution Calendar Year; or</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>if the Participant&#146;s sole designated Beneficiary for the distribution calendar
year is the Participant&#146;s Spouse, the quotient obtained by dividing the Participant&#146;s
account balance by the number in the Joint and Last Survivor Table set forth in Section
1.401(a)(9)-9 of the Treasury Regulations, using the Participant&#146;s and Spouse&#146;s
attained ages as of the Participant&#146;s and Spouse&#146;s birthdays in the Distribution
Calendar Year.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>17.10 Lifetime Required Minimum Distributions Continue Through Year Of Participant&#146;s Death</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Required minimum distributions will be determined under this paragraph and paragraph 17.9 beginning
with the first Distribution Calendar Year and up to and including the Distribution Calendar Year
that includes the Participant&#146;s date of death.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>17.11 Death On Or After Distributions Begin</I></B>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Participant Survived By Designated Beneficiary </I></B><B>- </B>If the Participant dies on or
after the date distributions begin and there is a designated Beneficiary, the minimum
amount that will be distributed for each Distribution Calendar Year after the year of
the Participant&#146;s death is the quotient obtained by dividing the Participant&#146;s account
balance by the longer of the remaining life expectancy of the Participant or the
remaining life expectancy of the Participant&#146;s designated Beneficiary, determined as
follows:</TD>
</TR>

</TABLE>
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->- 122 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Participant&#146;s remaining life expectancy is calculated using
the age of the Participant in the year of death, reduced by one for each
subsequent year.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If the Participant&#146;s surviving Spouse is the Participant&#146;s sole
designated Beneficiary, the remaining life expectancy of the surviving Spouse
is calculated for each Distribution Calendar Year after the year of the
Participant&#146;s death using the surviving Spouse&#146;s age as of the Spouse&#146;s
birthday in that year. For Distribution Calendar Years after the year of the
surviving Spouse&#146;s death, the remaining life expectancy of the surviving Spouse
is calculated using the age of the surviving Spouse as of the Spouse&#146;s birthday
in the calendar year of the Spouse&#146;s death, reduced by one for each subsequent
calendar year.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(3)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If the Participant&#146;s surviving Spouse is not the Participant&#146;s
sole designated Beneficiary, the designated Beneficiary&#146;s remaining life
expectancy is calculated using the age of the Beneficiary in the year following
the year of the Participant&#146;s death, reduced by one for each subsequent year.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>No Designated Beneficiary </I></B><B>&#151; </B>If the Participant dies on or after the date
distributions begin and there is no designated Beneficiary as of September&nbsp;30 of the
year after the year of the Participant&#146;s death, the minimum amount that will be
distributed for each distribution calendar year after the year of the Participant&#146;s
death is the quotient obtained by dividing the Participant&#146;s account balance by the
Participant&#146;s remaining life expectancy calculated using the age of the Participant in
the year of death, reduced by one for each subsequent year.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>17.12 Death Before Date Distributions Begin</I></B>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Participant Survived By Designated Beneficiary &#151;  </I></B>Except as provided in the
Adoption Agreement, if the Participant dies before the date distributions begin and
there is a designated Beneficiary, the minimum amount that will be distributed for each
distribution calendar year after the year of the Participant&#146;s death is the quotient
obtained by dividing the Participant&#146;s account balance by the remaining life expectancy
of the Participant&#146;s designated Beneficiary, determined as provided in paragraph 17.11.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>No Designated Beneficiary &#151;  </I></B>If the Participant dies before the date
distributions begin and there is no designated Beneficiary as of September&nbsp;30 of the
year following the year of the Participant&#146;s death, distribution of the Participant&#146;s
entire interest will be completed by December&nbsp;31 of the calendar year containing the
fifth anniversary of the Participant&#146;s death.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Death Of Surviving Spouse Before Distributions To Surviving Spouse Are Required
To Begin &#151;  </I></B>If the Participant dies before the date distributions begin, the
Participant&#146;s surviving Spouse is the Participant&#146;s sole designated Beneficiary, and
the surviving Spouse dies before distributions are required to begin to the surviving
Spouse under paragraph 17.7(a), this paragraph 17.12 will apply as if the surviving
Spouse were the Participant.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>17.13 Designated Beneficiary</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The individual who is designated as the Beneficiary under paragraph 1.13 of the Basic Plan Document
#01 and is the designated Beneficiary under Code Section&nbsp;401(a)(9) and Section&nbsp;1.401(a)(9)-1,
Q&#038;A-4, of the Treasury Regulations.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>17.14 Distribution Calendar Year</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A calendar year for which a minimum distribution is required. For distributions beginning before
the Participant&#146;s death, the First Distribution Calendar Year is the calendar year immediately
preceding the calendar year which contains the Participant&#146;s Required Beginning Date. For
distributions beginning after the Participant&#146;s death, the First Distribution Calendar Year is the
calendar year in which distributions are required to begin under paragraph 17.7. The required
minimum distribution for the Participant&#146;s First Distribution Calendar Year will be made on or
before the Participant&#146;s Required Beginning Date. The required minimum distribution for other
Distribution Calendar Years, including the required minimum distribution for the Distribution
Calendar Year in which the
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->- 123 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Participant&#146;s Required Beginning Date occurs, will be made on or before December&nbsp;31 of that
Distribution Calendar Year.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>17.15 Life Expectancy</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Life expectancy as computed by use of the Single Life Table in Section&nbsp;1.401(a)(9)-9 of the
Treasury Regulations.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>17.16 Participant&#146;s Account Balance</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The account balance as of the last Valuation Date in the calendar year immediately preceding the
Distribution Calendar Year (Valuation Calendar Year) increased by the amount of any contributions
made and allocated or forfeitures allocated to the account balance as of dates in the Valuation
Calendar Year after the Valuation Date and decreased by distributions made in the Valuation
Calendar Year after the Valuation Date. The account balance for the Valuation Calendar year
includes any amounts rolled over or transferred to the Plan either in the Valuation Calendar Year
or in the Distribution Calendar Year if distributed or transferred in the Valuation Calendar Year.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>17.17 Required Beginning Date</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The date specified in paragraph 1.88 of the Basic Plan Document #01.
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->- 124 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>CODE SECTION 125 MODEL AMENDMENT</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The following is a model amendment that a sponsor of a qualified plan may choose to adopt if the
Employer sponsor maintains a health program in conjunction with a &#167;125 arrangement but permits an
Employee to elect cash in lieu of group health coverage, only if the Employee is able to certify
that he or she has other health coverage. The use of this amendment will generally also apply to
the definition of Compensation for purposes of Code &#167;414(s) unless the plan otherwise specifically
excludes all amounts described in Code &#167;414(s)(2).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A prototype plan may be amended by the document&#146;s Sponsor to use the alternative definition of
Compensation to the extent authorized. Alternatively, adopting Employers may adopt a Plan
amendment as an addendum to the Plan. The inclusion of the Model Plan Amendment below as an
addendum to a Plan adopted to comply with EGTRRA, will not cause a prototype Plan to be treated as
an individually designed plan. A Plan Sponsor that adopts the Model Amendment verbatim (or with
only minor changes) will have reliance that the form of its Plan satisfies the requirements of this
Revenue Ruling, and the adoption of such an amendment will not adversely affect the Plan Sponsor&#146;s
or the adopting Employer&#146;s reliance on a favorable determination, or opinion letter.
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->- 125 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>IRS MODEL AMENDMENT CODE SECTION 125 &#147;DEEMED CONTRIBUTIONS&#148;</B>
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>PROTOTYPE DEFINED CONTRIBUTION PLAN<BR>
BASIC PLAN DOCUMENT #01</B>

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Pursuant to Article&nbsp;XV, paragraph 15.1 of the Prototype Basic Plan Document #01 and in accordance
with Revenue Ruling 2002-27, the Basic Plan Document #01 is amended as follows effective for Plan
Years and Limitation Years beginning on or after January&nbsp;1, 2002, except that, for any such
Employer sponsors of the Plan who operated the Plan in accordance with the definition below prior
to January&nbsp;1, 2002 and in Plan Years beginning on or after January&nbsp;1, 1998, such amendment is also
effective for all years during such period in which the Plan operated in accordance with this
definition.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">For purposes of the definition of Compensation under paragraph 1.16, amounts under Code Section&nbsp;125
include any amounts not available to a Participant in cash in lieu of group health coverage because
the Participant is unable to certify that he or she has other health coverage. An amount will be
treated as an amount under Code Section&nbsp;125 only if the Employer does not request or collect
information regarding the Participant&#146;s other health coverage as part of the enrollment process for
the health plan.
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->- 126 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>DEEMED IRA AMENDMENT<BR>
FOR THE<BR>
PROTOTYPE DEFINED CONTRIBUTION PLAN<BR>
BASIC PLAN DOCUMENT #01</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Employer named in the Adoption Agreement hereby amends the Plan to reflect the provisions of
the Economic Growth and Tax Relief Reconciliation Act of 2001 (&#147;EGTRRA&#148;) regarding the
establishment of &#147;Deemed IRAs&#148;. This amendment is intended as a good faith compliance with the
requirements of EGTRRA and is to be construed in accordance with EGTRRA and the guidance issued
thereunder. This amendment shall supersede the provisions of the Basic Plan Document #01 to the
extent those provisions are inconsistent with the provisions of this amendment. The Basic Plan
Document #01 is hereby amended by adding Articles XVIII, XIX and XX as follows:
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>ARTICLE XVIII<BR>
DEEMED IRAs</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">This Article shall apply if elected by the Employer in the Adoption Agreement and shall be
effective for Plan Years beginning after the date specified in the Adoption Agreement. Any
Traditional or Regular IRA established hereunder to accept Deemed IRA Contributions as permitted by
Code Section 408(g) shall follow the rules set forth in Code Section&nbsp;408 and outlined in Article
XIX. Any Roth IRA established hereunder to accept Deemed IRA Contributions as permitted by Code
Section 408(g) shall follow the rules set forth in Code Section&nbsp;408A and outlined in Article&nbsp;XX.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>18.1 Deemed IRAs</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Each Participant may make Voluntary Employee Contributions to the Participant&#146;s Traditional or Roth
IRA as elected on the Adoption Agreement under Basic Plan Document #01. The Plan shall establish a
separate account or annuity as applicable for the designated IRA contributions of each Participant
and any earnings properly allocable to the contributions, and maintain separate recordkeeping with
respect to each such IRA.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>18.2 Individual</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Participant in the Plan who has established an Individual Retirement Account or a tax-qualified
Roth IRA under this Basic Plan Document #01, which may be amended from time to time.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>18.3 Investment In Collectibles</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If a trust or custodial account established hereunder acquires collectibles within the meaning
of Code Section 408(m) after December&nbsp;31, 1981, assets of the trust or custodial account will be
treated as a distribution in an amount equal to the cost of such collectibles.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>18.4 Restrictions On Directing</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Investments While the Individual may direct the Trustee with respect to investments, the Individual
may not borrow from the account or pledge any of the assets of the IRA as security for a loan, or
buy property or assets from or sell property or assets to the account.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>18.5 Prohibition Against Investing In Life Insurance</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">No part of the trust or custodial assets will be invested in life insurance contacts.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>18.6 Nonforfeitability</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The balance in an Individual&#146;s Deemed IRA account is nonforfeitable at all times.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>18.7 Prohibition Against Commingling Of Assets</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The assets of the trust or custodial account will not be commingled with other property except in a
common trust fund or common investment fund.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>18.8 Separate Accounting</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Separate records will be maintained for the interest of each Individual under an IRA established by
the Employer. IRAs established pursuant to this paragraph shall be held in a trust or annuity as
applicable separate from the trust established under the Plan to hold contributions other than
deemed IRA contributions and shall satisfy the applicable
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->- 127 -<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">requirements of Code Sections&nbsp;408 and 408(A), which requirements are set forth in Articles XIX and
XX.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>18.9 Reporting Duties</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Trustee or issuer as applicable shall be subject to the reporting requirements of Code Section
408(i) with respect to all IRAs that are established and maintained under the Plan.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>18.10 Voluntary Employee Contributions</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">For purposes of this paragraph, a Voluntary Employee Contribution &#091;other than a mandatory
contribution within the meaning of Code Section&nbsp;411(c)(2)&#093; that is made by the Participant and
which the Participant has designated, at or prior to the time of making the contribution as a
contribution to which this paragraph applies.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>18.11 Substitution Of Non-Bank Trustee Or Custodian</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If a non-bank Trustee or Custodian has been appointed by the Employer under Basic Plan
Document #01, such entity shall retain the right to substitute another Trustee or Custodian if such
non-bank Trustee or Custodian receives notice from the Commissioner of Internal Revenue that such
substitution is required because it has failed to comply with the requirements of Regulations
Section&nbsp;1.408-2(e).
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>ARTICLE XIX<BR>
TRADITIONAL INDIVIDUAL RETIREMENT ACCOUNT PROVISIONS</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>19.1 Traditional IRA Or Regular IRA</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">An Individual Retirement Account, or Individual Retirement Annuity described in Code Section 408(a)
or (b)&nbsp;respectively, or a non-Roth IRA, and shall, where the context so requires, include a
Traditional IRA, SEP IRA, SARSEP IRA, SEP Traditional IRA, Rollover IRA and Combined IRA. No
account established under Basic Plan Document #01 may accept SIMPLE IRA or Coverdell Education
contributions.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>19.2 Maximum Annual Contribution</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Shall mean, with respect to Traditional IRA Contributions made by or on behalf of an Individual for
a taxable year, an amount that does not exceed the lesser of (a)&nbsp;the deductible amount described in
Code Section&nbsp;219(b)(5)(A) or (b)&nbsp;100% of the Individual&#146;s Compensation reduced by (c)&nbsp;the amount of
any contributions made by or on behalf of the Individual to another Traditional IRA or to a Roth
IRA for the same taxable year.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>19.3 Catch-Up Contribution</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In the case of annual contributions to a Traditional IRA or IRA Rollover Account, an amount
not to exceed the Applicable Amount as defined in Code Section&nbsp;219(b)(5)(B)(i), an amount not to
exceed the lesser of:
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Applicable Deferral Amount as defined in Code Section&nbsp;414(v)(2)(A), or</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the excess, if any, of the Individual&#146;s Compensation (as defined in the
Adoption Agreement) for the year, over any other Elective Deferrals made by the
Individual for the year (other than Catch-Up Contributions).</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Catch-Up Contributions that may be made by or on behalf of an Individual for any taxable year to an
IRA established under this Plan shall be reduced by the amount of Catch-Up Contributions made by or
on behalf of the same Individual to any other IRA or Roth IRA for the same taxable year except
that, in the case of Catch-Up Contributions made as salary reduction contributions to a SARSEP IRA
Account, the amount of such Catch-Up Contributions allowed for any taxable year shall be reduced by
the amount of Catch-Up Contributions made by or on behalf of the same Individual to any other
retirement plan described in Code Sections&nbsp;401(a), 403(b), 408(p) or 457. Catch-Up Contributions
may be made by or on behalf of an Individual who has attained the age of 50 on or before the last
day of the year for which the contribution is made. The Plan shall be interpreted to deem any
Individual&#146;s contribution that exceeds the Maximum Annual Contribution as defined in paragraph 19.2
but not an amount greater than the Applicable Amount to be a Catch-Up Contribution unless the
Individual elects to treat such amount as an Excess Contribution described in paragraph 19.8.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>19.4 Required Beginning Date</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The April 1<SUP style="font-size: 85%; vertical-align: text-top">st</SUP> of the calendar year following the calendar year in which the Individual
attains age 70<FONT style="font-size: 70%"><SUP>1</SUP></FONT>/<FONT style="font-size: 60%">2</FONT>.
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->- 128 -<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>19.5 Tax Year</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The period for which an Individual must report income on his or her Federal income tax return. The
tax return of most Individuals is based on the calendar year.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>19.6 Trustee</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The institution and any successor thereto including by merger or acquisition who has been appointed
and accepted as indicated on the Adoption Agreement.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>19.7 Traditional IRA Contributions</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">An Individual may make a cash contribution in any amount up to the lesser of the Maximum Annual
Contribution or 100% of Compensation for a Tax Year (reduced by the amount of any contributions
made by the Individual or on the Individual&#146;s behalf to another IRA or to a Roth IRA for the same
Tax Year) in any year in which the Individual is under the age of 70<FONT style="font-size: 70%"><SUP>1</SUP></FONT>/<FONT style="font-size: 60%">2</FONT>.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Trustee is not permitted to accept contributions in excess of the Maximum Annual Contribution
amount for any Tax Year unless it is a Rollover Contribution &#091;as permitted by Code Sections 402(c)
and 403(a)(4)&#093;. Contributions may be made to an IRA for any Tax Year at any time starting on the
first day of the Tax Year and ending on the day the Individual&#146;s Federal income tax return is due
for such year (not including any extensions). Except in the case of a Rollover Contribution &#091;as
permitted by Code Sections&nbsp;402(c), 402(e)(6), 403(a)(4), 403(b)(8), 403(b)(10), 408(d)(3) and
457(e)(16)(A)(i)&#093;, the total of such contributions shall not exceed the Maximum Annual Contribution
amount for each year listed below:
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="47%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="47%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center" style="border-bottom: 0px solid #000000"><B>Years</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 0px solid #000000"><B>Maximum Annual Contribution Amount</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD align="center" valign="top">2002 through 2004
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">$3,000</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">2005 through 2007
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">$4,000</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD align="center" valign="top">2008 and thereafter
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">$5,000</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">For years after 2008, the $5,000 limit is subject to cost-of-living adjustments (&#147;COLAs&#148;) under
Code Section&nbsp;219(b)(5)(c). Such adjustments will be in $500 increments.
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Catch-Up Contributions </I></B><I>- </I>If, by December&nbsp;31 of any taxable year, an Individual
is age 50 or over, the Individual may make an additional contribution (a &#147;Catch-Up
Contribution&#148;) to all of the Individual&#146;s IRAs in the aggregate and, if the Individual
is eligible, Roth IRAs up to the amounts listed below for each year:</TD>
</TR>

</TABLE>
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="47%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="47%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center" style="border-bottom: 0px solid #000000"><B>Years</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 0px solid #000000"><B>Catch-Up Contribution</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD align="center" valign="top">2002 through 2005
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;&nbsp;&nbsp;$500</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">2006 and thereafter
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">$1,000</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If the Individual is eligible, any annual contribution the Individual makes that exceeds the
Individual&#146;s Maximum Annual Contribution will be treated as a Catch-Up Contribution (up to the
limits described above) unless the Individual elects to treat such amounts as an Excess
Contribution described in paragraph 19.8 below.
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Deductibility of Traditional IRA Contributions </I></B><I>-</I></TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>In General</I></B>. The Individual may fully deduct their Traditional
IRA contributions, up to the total of the Individual&#146;s Maximum Annual
Contribution plus any Catch-Up Contributions, if:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="10%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(i)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Individual is single and the Individual is
not an active Participant in a Retirement Plan,</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="10%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(ii)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Individual is married, both the Individual
and the Individual&#146;s Spouse are not active Participants in a Retirement
Plan, or</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="10%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(iii)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Individual is not an active Participant in
a Retirement Plan and the Individual&#146;s Spouse is an active Participant,
but the Individual and their Spouse&#146;s</TD>
</TR>

</TABLE>
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->- 129 -<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="10%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>jointly filed adjusted gross income (&#147;AGI&#148;) does not exceed $150,000.
If the Individual&#146;s Spouse is an active Participant and the
Individual is not, their ability to deduct their Traditional IRA
contribution is phased out ratably if the Individual and their
Spouse&#146;s joint AGI is more than $150,000 but not more than $160,000.
No deduction is permitted if the Individual and their Spouse&#146;s joint
AGI exceeds $160,000.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Active Participants in Retirement Plan</I></B>. If the Individual is
an active Participant in a Retirement Plan, the Individual may deduct the
Individual&#146;s Traditional IRA contribution if the AGI of the Individual and if
applicable, the Individual and the Individual&#146;s Spouse, is less than the
Threshold Amount (see below). If the AGI of the Individual, and if applicable
the Individual and the Individual&#146;s Spouse, equals or exceeds the Threshold
Amount but is less than the Phaseout Amount (see below), the Individual&#146;s
ability to deduct their Traditional IRA contribution is reduced ratably, but
not below $200. If the AGI of the Individual equals or exceeds the Phaseout
Amount, the Individual may not deduct any Traditional IRA contributions. The
AGI limits for active Participants vary depending upon the Tax Year and the
Individual&#146;s Federal filing status. The charts below illustrate the AGI limits
for each filing status.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="margin-left: 9%; text-indent: -5%; margin-right: 0%; font-size: 10pt; margin-top: 6pt">If the Individual is married and is an active Participant in the
Plan and files jointly with their Spouse:</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="76%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 0px solid #000000"><B>Taxable</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 0px solid #000000"><B>Year Threshold Amount</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 0px solid #000000"><B>Phaseout Amount</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">2002</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">54,000</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">64,000</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">2003</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">60,000</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">70,000</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">2004</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">65,000</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">75,000</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">2005</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">70,000</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">80,000</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">2006</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">75,000</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">85,000</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">2007 and thereafter</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">80,000</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">100,000</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If the Individual is single and an active Participant in a Plan and files using any
non-married filing status:</TD>
</TR>

</TABLE>
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="76%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 0px solid #000000"><B>Taxable</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 0px solid #000000"><B>Year Threshold Amount</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 0px solid #000000"><B>Phaseout Amount</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">2002</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">34,000</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">44,000</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">2003</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">40,000</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">50,000</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">2004</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">45,000</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">55,000</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">2005</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">50,000</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">60,000</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">2006</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">50,000</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">60,000</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">2007 and thereafter</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">50,000</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">60,000</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If the Individual is married but files separately, the Individual&#146;s Threshold Amount
is $0 and their Phaseout Amount is $10,000 for all Tax Years, $20,000 in the case of
a joint tax return for tax years beginning after December&nbsp;31, 2006.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B><I>&nbsp;</I></B></TD>
    <TD width="1%"><B><I>&nbsp;</I></B></TD>
    <TD><B><I>Saver&#146;s Credit &#151; </I></B>The Saver&#146;s Credit under Code Section&nbsp;25B is a nonrefundable tax
credit available to taxpayers whose AGI does not exceed certain limits. The credit
is equal to a specified percentage of the taxpayer&#146;s eligible contributions to IRAs
or certain Employer-sponsored retirement plans for each taxable year from 2002
through 2006.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Eligibility</I></B><I>. </I>The taxpayer must be age eighteen (18)&nbsp;or over
before the end of the taxable year, may not be a full-time student and cannot
be claimed as a dependent on another taxpayer&#146;s Federal income tax return.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Contributions Eligible for the Saver&#146;s Credit</I></B><I>. </I>The maximum
amount of annual contributions that may be taken into account is $2,000.
Eligible contributions include annual contributions to Traditional and Roth
IRAs and salary reduction contributions to Code Section 401(k) Plans, SIMPLEs
&#091;IRA or 401(k)&#093;, Code Section 403(b) Plans,</TD>
</TR>

</TABLE>
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->- 130 -<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>governmental Code Section&nbsp;457 Plans or SARSEP plans. Voluntary After-Tax
Contributions to an Employer&#146;s Qualified Retirement Plan or a Code Section
403(b) plan are also eligible for the credit.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(3)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Reduction of Eligible Contributions</I></B><I>. </I>The amount of a
taxpayer&#146;s eligible contributions for any taxable year will be reduced by any
taxable distributions received by the taxpayer (or by the taxpayer&#146;s Spouse if
filing a joint return) from an IRA or a plan listed in (c)(2) above during the
taxable year, during the two (2)&nbsp;preceding years or during the period from the
end of the taxable year until the due date (with extensions) of the taxpayer&#146;s
Federal income tax return.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(4)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Amount of Credit</I></B><I>. </I>The Saver&#146;s Credit will be 50%, 20% or 10%
(the &#147;Applicable Percentage&#148;) of eligible contributions based upon the
taxpayer&#146;s filing status and AGI as shown on the chart below:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Adjusted Gross Income:</B></TD>
</TR>

</TABLE>
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="28%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center" colspan="5" style="border-bottom: 1px solid #000000"><B>Joint Return</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="7" style="border-bottom: 1px solid #000000"><B>Head of Household</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="7" style="border-bottom: 1px solid #000000"><B>All Others</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>%</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B><I>Over</I></B></TD>
    <TD style="border-bottom: 1px solid #000000">&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B><I>Not Over</I></B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B><I>Over</I></B></TD>
    <TD style="border-bottom: 1px solid #000000">&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B><I>Not Over</I></B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B><I>Over</I></B></TD>
    <TD style="border-bottom: 1px solid #000000">&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B><I>Not Over</I></B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;0</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">30,000</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">0</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">22,500</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">0</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">15,000</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">50</TD>
    <TD nowrap>%</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">$30,000</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">32,500</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">22,500</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">24,375</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">15,000</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">16,250</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">20</TD>
    <TD nowrap>%</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">$32,500</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">50,000</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">24,375</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">37,500</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">16,250</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">25,000</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">10</TD>
    <TD nowrap>%</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">$50,000</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">37,500</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">25,000</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">0</TD>
    <TD nowrap>%</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>19.8 Excess Contributions</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If the Participant contributes more than allowed with respect to a Tax Year, the Individual
must notify the Trustee or insurer to return to the Individual the excess contribution, together
with any investment earnings on that amount, or to apply the excess contribution as a contribution
for the Individual&#146;s next succeeding Tax Year. The Participant must notify the Trustee or insurer
in writing prior to the date on which the Individual files, or is required to file, the
Individual&#146;s income tax return for the Tax Year for which the excess contribution was made.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>19.9 Sunset Provisions</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Plan amendments made to comply with the Economic Growth and Tax Relief Reconciliation Act of
2001 (&#147;EGTRRA&#148;), including, without limitation, amendments made to the contribution limits and
rollover rules, are subject to the sunset provisions of EGTRRA Section&nbsp;901. Under the sunset
provision, the provisions of EGTRRA shall not apply to taxable or Plan Years beginning after
December&nbsp;31, 2010, pursuant to Section&nbsp;901 of EGTRRA. With respect to taxable and Plan Years
beginning after December&nbsp;31, 2010, the Code shall be applied and administered as if EGTRRA had
never been enacted. In such cases, the terms and conditions of the Plan shall revert to those
terms and conditions that would have been in effect had the Plan not been amended as of January&nbsp;1,
2002.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>19.10 Maintenance&nbsp;Of&nbsp;An&nbsp;Individual&#146;s&nbsp;IRA</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Trustee will establish and maintain an IRA in the Individual&#146;s name under this document. The
Individual&#146;s Account will be administered separately from any other IRA and the assets of the
Individual&#146;s IRA will not be commingled with the assets of any other IRA, except in a common trust
fund or common investment fund as described in Code Section&nbsp;408(a)(5).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>19.11 Methods&nbsp;Of&nbsp;Payment</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Individual&#146;s retirement benefits must begin to be paid to the Individual no later than the
April 1 following the calendar year in which the Individual reaches age 70<FONT style="font-size: 70%"><SUP>1</SUP></FONT>/<FONT style="font-size: 60%">2</FONT>. Such distributions
shall be made in accordance with Code Sections&nbsp;408(a)(6) or 408(b)(3) and the Regulations issued
thereunder. Not later than March&nbsp;1 of the year following the calendar year in which the Individual
reaches age 70<FONT style="font-size: 70%"><SUP>1</SUP></FONT>/<FONT style="font-size: 60%">2</FONT>, the Individual may elect to have the balance in the IRA paid to the Individual in:
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>a single lump-sum payment, or</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>equal or substantially equal monthly, quarterly, semi-annual, or annual
payments. The payments may be computed over any period of time but not longer than the
Individual&#146;s life expectancy or</TD>
</TR>

</TABLE>
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->- 131 -<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the joint life expectancy of the Individual and the Individual&#146;s designated
Beneficiary.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Installment payments will continue only so long as amounts remain in an IRA. Once an IRA is
exhausted, payments will stop. If the Individual is receiving installment payments, the
Individual may request distribution of all or any part of the remaining balance in the
Individual&#146;s IRA at any time upon written notice to the Sponsor.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>19.12 Qualifying First-Time Homebuyer Distribution</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A Qualifying First-Time Homebuyer Distribution is any distribution used within 120&nbsp;days of the date
the distribution is received by the Individual, the Individual&#146;s Spouse or the child, grandchild or
ancestor of the Individual and the Individual&#146;s Spouse, to pay for the acquisition, construction or
reconstruction of the Individual&#146;s principal residence, provided that the Individual (and the
Individual&#146;s Spouse) for whom the principal residence is acquired or constructed had no present
ownership interest in a principal residence during the two (2)&nbsp;year period ending on the date a
binding contract to acquire the principal residence was entered into or on which construction or
reconstruction of the principal residence was commenced. The aggregate amount of distributions
received by the Individual during the Individual&#146;s lifetime and which may be treated as Qualifying
First-time Homebuyer Distributions may not exceed $10,000.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>19.13 Qualifying Higher Education Expenses</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A qualifying higher education expense includes tuition, fees, books, supplies, and equipment
required for the enrollment or attendance of the Individual, Individual&#146;s Spouse, Individual&#146;s
child &#091;as defined in Code Section&nbsp;151(c)(3)&#093; or the Individual&#146;s or the Individual&#146;s Spouse&#146;s
grandchild, at an eligible educational institution &#091;as defined in Code Section&nbsp;529(e)(5)&#093; reduced,
for any Tax Year, by any amount paid for the benefit of the student including a qualified
scholarship, educational assistance allowance or similar payment which is excludable from gross
income under the Code or any other Federal law.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>19.14 Requirements Of Income Tax Regulations</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">All distributions required under this Article will be determined and made in accordance with
the Income Tax Regulations under Code Section&nbsp;401(a)(9)(1)(2). Unless an earlier effective date is
specified by the Individual in writing, the provisions of this Article will apply for purposes of
determining required minimum distributions for calendar years beginning with the 2003 calendar
year. The requirements of this Article&nbsp;XIX will take precedence over any inconsistent provisions
of the Plan.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>19.15 Required Beginning Date</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The date on which an Individual is required to take his or her first minimum distribution from the
IRA. The Individual&#146;s entire interest will be distributed, or begin to be distributed, to the
Individual no later than the April 1 of the calendar year following the calendar year in which the
Individual attains age 70<FONT style="font-size: 70%"><SUP>1</SUP></FONT>/<FONT style="font-size: 60%">2</FONT>.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>19.16 Death Of Individual Before Distributions Begin</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If the Individual dies before distributions begin, the Individual&#146;s entire interest will be
distributed, or begin to be distributed, no later than as follows:
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If the Individual&#146;s surviving Spouse is the Individual&#146;s sole designated
Beneficiary, distributions to the surviving Spouse will begin by December&nbsp;31 of the
calendar year immediately following the calendar year in which the Individual died, or
by December&nbsp;31 of the calendar year in which the Individual would have attained age
70<FONT style="font-size: 70%"><SUP>1</SUP></FONT>/<FONT style="font-size: 60%">2</FONT>, if later. However, if the Individual dies before distributions begin and there is
a designated Beneficiary, distribution to the designated Beneficiary may not be
required to begin by the date specified in this paragraph, but instead, the
Individual&#146;s entire interest may be distributed to the designated Beneficiary by
December&nbsp;31 of the calendar year containing the fifth (5)&nbsp;anniversary of the
Individual&#146;s death. If the Individual&#146;s surviving Spouse is the Individual&#146;s sole
designated Beneficiary and the surviving Spouse dies after the Individual but before
distributions to either the Individual or the surviving Spouse begin, this election may
apply as if the surviving Spouse were the Individual and may apply to all distributions
or only to certain distributions as so designated by the Individual. This election
will be deemed to have been made if such surviving Spouse makes a contribution to the
IRA or fails to take a required distribution as a Beneficiary.</TD>
</TR>

</TABLE>
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->- 132 -<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If the Individual&#146;s surviving Spouse is not the Individual&#146;s sole designated
Beneficiary, distributions to the designated Beneficiary will begin by December&nbsp;31 of
the calendar year immediately following the calendar year in which the Individual died.
However, Individuals or Beneficiaries may elect on an individual basis whether the
five (5)&nbsp;year rule or the life expectancy rule in this paragraph 19.16 and 19.17 apply
to distributions after the death of an Individual who has a designated Beneficiary.
The election must be made no later than the earlier of September&nbsp;30 of the calendar
year in which distribution would be required to begin under paragraph 19.16, or by
September&nbsp;30 of the calendar year which contains the fifth anniversary of the
Individual&#146;s (or, if applicable, surviving Spouse&#146;s) death as permitted under
Regulations Section&nbsp;1.401(a)(9). If neither the Individual nor Beneficiary makes an
election under this paragraph, distributions will be made in accordance with paragraphs
19.16 and 19.17 herein and, if applicable, the elections in paragraph (a)&nbsp;above.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If there is no designated Beneficiary as of September&nbsp;30 of the year following
the year of the Individual&#146;s death, the Individual&#146;s entire interest will be
distributed by December&nbsp;31 of the calendar year containing the fifth (5)&nbsp;anniversary of
the Individual&#146;s death.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If the Individual&#146;s surviving Spouse is the Individual&#146;s sole designated
Beneficiary and the surviving Spouse dies after the Individual but before distributions
to the surviving Spouse begin, this paragraph 19.16(d), other than paragraph 19.16(a),
will apply as if the surviving Spouse were the Individual.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>For purposes of this paragraph and paragraphs 19.20 and 19.21, unless paragraph 19.16(d)
applies, distributions are considered to begin on the Individual&#146;s Required Beginning Date.
If paragraph 19.16(d) applies, distributions are considered to begin on the date
distributions are required to begin to the surviving Spouse under paragraph 19.16(a). A
designated Beneficiary who is receiving payments under the five (5)&nbsp;year rule may make a new
election to receive payments under the life expectancy rule until December&nbsp;31, 2003,
provided that all amounts that would have been required to be distributed under the life
expectancy rule for all distribution calendar years before 2004 are distributed by the
earlier of December&nbsp;31, 2003 or the end of the five (5)&nbsp;year period.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>19.17 Forms Of Distributions</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Unless the Individual&#146;s interest is distributed in a single sum on or before the Required Beginning
Date, as of the First Distribution Calendar Year distributions will be made in accordance with
paragraph 19.18 through paragraph 19.20 of this Article.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>19.18 Amount Of Required Minimum Distribution For Each Distribution Calendar Year</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">During the Individual&#146;s lifetime, the minimum amount that will be distributed for each Distribution
Calendar Year is the lesser of:
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the quotient obtained by dividing the Individual&#146;s account balance by the
distribution period in the Uniform Lifetime Table set forth in Q&#038;A-2 of Regulations
Section&nbsp;1.401(a)(9)-9, using the Individual&#146;s age as of his or her birthday in the
Distribution Calendar Year; or</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>if the Individual&#146;s sole designated Beneficiary for the distribution calendar
year is the Individual&#146;s Spouse, the quotient obtained by dividing the Individual&#146;s
account balance by the number in the Joint and Last Survivor Table set forth in Q&#038;A-3
of Regulations Section&nbsp;1.401(a)(9)-9, using the Individual&#146;s and Spouse&#146;s attained ages
as of the Individual&#146;s and Spouse&#146;s birthdays in the Distribution Calendar Year.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>19.19 Lifetime Required Minimum Distributions Continue Through Year Of Individual&#146;s Death</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Required minimum distributions will be determined under this paragraph and paragraph 19.18
beginning with the first Distribution Calendar Year and up to and including the Distribution
Calendar Year that includes the Individual&#146;s date of death.
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->- 133 -<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>19.20 Death On Or After Distributions Begin</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If the Individual dies on or after the Required Beginning Date, the remaining portion of his or her
interest will be distributed at least as rapidly as follows:
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If the designated Beneficiary is someone other than the Individual&#146;s surviving
Spouse, the remaining interest will be distributed over the remaining life expectancy
of the designated Beneficiary, with such life expectancy determined using the
Beneficiary&#146;s age as of his or her birthday in the year following the year of the
Individual&#146;s death, or, if the distributions are being made over the period described
in (c)&nbsp;below if longer.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If the Individual&#146;s sole designated Beneficiary is the Individual&#146;s surviving
Spouse, the remaining interest will be distributed over such Spouse&#146;s life or over the
period described in paragraph (c)&nbsp;below, if longer. Any interest remaining after such
Spouse&#146;s death will be distributed over such Spouse&#146;s remaining life expectancy
determined using the Spouse&#146;s age as of his or her birthday in the year of the Spouse&#146;s
death, or, if the distributions are being made over the period described in paragraph
(c)&nbsp;below, over such period.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If there is no designated Beneficiary, or if applicable by operation of
paragraph (a)&nbsp;or (b)&nbsp;above, the remaining interest will be distributed over the
Individual&#146;s remaining life expectancy determined in the year of the Individual&#146;s
death.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The amount to be distributed each year under paragraph (a), (b)&nbsp;or (c),
beginning with the calendar year following the calendar year of the Individual&#146;s death,
is the quotient obtained by dividing the value of the IRA as of the end of the
preceding year by the remaining life expectancy specified in such paragraph. Life
expectancy is determined using the Single Life Table in Q&#038;A-1 of Regulations Section
1.401(a)-(9)-9.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(e)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If distributions are being made to a surviving Spouse as the sole designated
Beneficiary, such Spouse&#146;s remaining life expectancy for a year is the number in the
Single Life Table corresponding to the Beneficiary&#146;s or Individual&#146;s age in the year
specified in paragraph (a), (b)&nbsp;or (c)&nbsp;and reduced by one (1)&nbsp;for each subsequent year.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>19.21 Death Before Date Distributions Begin</I></B>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Individual Survived By Designated Beneficiary &#151;  </I></B>If the Individual dies before
the date distributions begin and there is a designated Beneficiary, the minimum amount
that will be distributed for each distribution calendar year after the year of the
Individual&#146;s death is the quotient obtained by dividing the Individual&#146;s account
balance by the remaining life expectancy of the Individual&#146;s designated Beneficiary,
determined as provided in paragraph 19.20.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>No Designated Beneficiary &#151;  </I></B>If the Individual dies before the date
distributions begin and there is no designated Beneficiary as of September&nbsp;30 of the
year following the year of the Individual&#146;s death, distribution of the Individual&#146;s
entire interest will be completed by December&nbsp;31 of the calendar year containing the
fifth (5)&nbsp;anniversary of the Individual&#146;s death.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Death Of Surviving Spouse Before Distributions To Surviving Spouse Are Required
To Begin &#151;  </I></B>If the Individual dies before the date distributions begin, the
Individual&#146;s surviving Spouse is the Individual&#146;s sole designated Beneficiary, and the
surviving Spouse dies before distributions are required to begin to the surviving
Spouse under paragraph 19.16(a), this paragraph 19.21 will apply as if the surviving
Spouse were the Individual.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>19.22 Designated Beneficiary</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The individual who is designated as the Beneficiary under paragraph 1.13 of the Basic Plan Document
#01 and is the designated Beneficiary under Code Section&nbsp;401(a)(9) and Regulations Section
1.401(a)(9)-1, Q&#038;A-4.
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>19.23 Remainder Beneficiary</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Individual&#146;s Beneficiary may, after the Individual&#146;s death, name a person, trust, estate or
other entity to receive distributions of any balance remaining in the Individual&#146;s IRA after the
death of the Individual&#146;s Beneficiary. Any person or entity so designated will, upon the death of
the Individual&#146;s Beneficiary, become the Individual&#146;s Beneficiary for all purposes except for
required minimum distributions. This additional designation may not extend the schedule of
required minimum distributions established when the Individual attains age 70<FONT style="font-size: 70%"><SUP>1</SUP></FONT>/<FONT style="font-size: 60%">2</FONT> or, if sooner,
following the Individual&#146;s death.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>19.24 Distribution Calendar Year</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A calendar year for which a required minimum distribution is required. For distributions beginning
before the Individual&#146;s death, the First Distribution Calendar Year is the calendar year
immediately preceding the calendar year which contains the Individual&#146;s Required Beginning Date.
For distributions beginning after the Individual&#146;s death, the First Distribution Calendar Year is
the calendar year in which distributions are required to begin under paragraph 19.14. The required
minimum distribution for the Individual&#146;s First Distribution Calendar Year will be made on or
before the Individual&#146;s Required Beginning Date. The required minimum distribution for other
Distribution Calendar Years, including the required minimum distribution for the Distribution
Calendar Year in which the Individual&#146;s Required Beginning Date occurs, will be made on or before
December&nbsp;31 of that Distribution Calendar Year.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>19.25 Life Expectancy</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Life expectancy as computed by use of the Single Life Table in Q&#038;A-1 of Regulations Section
1.401(a)(9)-9.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>19.26 Individual&#146;s Account Balance</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The IRA account balance as of December&nbsp;31 of the calendar year immediately preceding the
Distribution Calendar Year. The &#147;value&#148; of the IRA includes the amount of any outstanding
rollover, transfer and recharacterization under Q&#038;As-7 and -8 of Regulations Section&nbsp;1.408-8.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>19.27 Duties Of The Trustee</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The administrative functions the Trustee will perform include:
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>setting up and maintaining an IRA in the Individual&#146;s name;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>accepting contributions for deposit to the Individual&#146;s IRA. The Trustee does
not require the Individual to make annual contributions since they are voluntary.
However, the Trustee is not permitted to accept contributions in excess of the Maximum
Annual Contribution for any Tax Year unless it is a Rollover Contribution;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>investing the Individual&#146;s contributions in accordance with the Individual&#146;s
direction;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>making payments or distributions from the Individual&#146;s IRA in accordance with
the Individual&#146;s written instructions;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>preparing and mailing to the Individual an annual report of the Individual&#146;s IRA for
each Tax Year. The report will show the contributions received, the payments and
distributions made, the investment earnings received, the market value of assets
held in the Individual&#146;s Account including gains and/or losses (if applicable) and
the balance held in the Account at the end of the Tax Year; and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>preparing an annual calendar year statement concerning the status of the account and
such information concerning required minimum distributions as is prescribed by the
Commissioner of Internal Revenue.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>19.28 Duties Of The Individual</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The administrative functions the Individual must perform include:
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>determining the amount of the Individual&#146;s annual contribution, if any. The
Individual is also responsible to make the Individual&#146;s contribution within the time
limits set by the Internal Revenue Service;</TD>
</TR>

</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->- 135 -<!-- /Folio -->
</DIV>



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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>authorizing any payment or distribution from the Individual&#146;s Account;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>filing Form&nbsp;5329, Return for Additional Taxes Attributable to Retirement
Plans (including IRAs), Annuities and Modified Endowment Contracts, if the Individual
owes an excise tax with respect to the Individual&#146;s IRA;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>furnishing the Trustee with a written explanation of the intended use of any
distribution prior to attainment of age 59<FONT style="font-size: 70%"><SUP>1</SUP></FONT>/<FONT style="font-size: 60%">2</FONT>; and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(e)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>furnishing the Trustee with any information the Trustee may need to complete
any governmental report required at paragraph 19.27(f) above. If the Individual fails
to furnish the Trustee with such information and documents the Trustee may reasonably
require, the Trustee may in the Trustee&#146;s sole discretion terminate the account and
distribute to the Individual the lump sum payment, in an amount equal to the assets in
the Account less an amount deemed reasonably necessary by the Trustee for the payment
of all unpaid fees, expenses, charges, taxes or other liabilities of the account,
whether or not liquidated.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>ARTICLE XX<BR>
ROTH&nbsp;INDIVIDUAL&nbsp;RETIREMENT&nbsp;ACCOUNT</B>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B><I>20.1</I></B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Roth IRA</I></B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">An Individual Retirement Account established under Code Section&nbsp;408A under which contributions are
not tax deductible and qualifying distributions are not taxable to the Individual.
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B><I>20.2</I></B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Individual&nbsp;Accounts</I></B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Trustee will establish and maintain a Roth Individual Retirement Account or Annuity in the
Individual&#146;s name under the terms as contained herein and where applicable, the Application Form.
The account is established for the exclusive benefit of the Individual or that of the Individual&#146;s
Beneficiaries. The Individual&#146;s account will be administered separately from any other IRA or Roth
IRA and the assets of such Individual&#146;s IRA or Roth IRA will not be commingled with the assets of
any other IRA or Roth IRA, except in a common trust fund or common investment fund.
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B><I>20.3</I></B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Age &nbsp;Requirements</I></B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Contributions may be made to this Roth IRA even after the Individual has reached age 70<FONT style="font-size: 70%"><SUP>1</SUP></FONT>/<FONT style="font-size: 60%">2</FONT>.
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B><I>20.4</I></B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Plan&nbsp;Year</I></B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The 12-month period starting on January 1 and ending on December&nbsp;31.
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B><I>20.5</I></B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Timing Of Contributions</I></B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">An Individual must make his or her contribution for a Taxable Year either during such year or
within the time period prescribed by law for filing the Individual&#146;s Federal income tax return for
such Taxable Year without extensions.
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B><I>20.6</I></B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Adjusted Gross Income (AGI)</I></B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&#147;AGI&#148; shall mean adjusted gross income as reported on an Individual&#146;s Federal income tax
return but modified, in accordance with Code Section&nbsp;219(g)(3), to adjust for social security
benefits and passive activity losses and credits and to include foreign earned income, adoption
assistance or expenses and income from U.S. Savings Bonds used to pay higher education tuition and
fees, and further modified, in accordance with Code Section&nbsp;408(c)(3)(C), to exclude any amount
included in income due to a conversion from a Traditional or Regular IRA to a Roth IRA.
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B><I>20.7</I></B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Modified AGI</I></B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">An Individual&#146;s Modified AGI for a Taxable Year is defined in Code Section&nbsp;408A(c)(3)(C)(i) and
does not include any amount included in Adjusted Gross Income as a result of a rollover from a
non-Roth IRA (a &#147;conversion&#148;).
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B><I>20.8</I></B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Applicable Dollar Amount</I></B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Applicable Dollar Amount shall mean (i) $150,000, in the case of an individual filing a joint
Federal income tax return, (ii) $95,000, in the case of any other Individual (other than a married
Individual filing separately), and (iii) $0, in the case of a married Individual filing separately.
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio --> - 136 - <!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B><I>20.9</I></B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Maximum Permissible Amount</I></B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">No contribution will be accepted unless it is in cash and the total of such contributions to all
the Individual&#146;s Roth IRAs for a Taxable Year does not exceed the applicable amount &#091;as defined in
20.10(b)&#093;, or the Individual&#146;s Compensation, if less, for that Taxable Year. The contribution
described in the previous sentence that may not exceed the lesser of the applicable amount or the
Individual&#146;s Compensation is referred to as a &#147;Regular Contribution.&#148; A &#147;Qualified Rollover
Contribution&#148; is a rollover contribution that meets the requirements of Code Section&nbsp;408(d)(3),
except the one-rollover-per-year rule of Code Section&nbsp;408(d)(3)(B) does not apply if the rollover
contribution is from an IRA other than a Roth IRA (a &#147;non-Roth IRA&#148;). Contributions may be limited
as described in paragraph 20.10(b).
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B><I>20.10</I></B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Roth IRA Contributions</I></B></TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Except in the case of a Qualified Rollover Contribution or a
recharacterization &#091;as defined in (f)&nbsp;below&#093;, no contribution will be accepted unless
it is in cash and the total of such contribution to all the Individual&#146;s Roth IRAs for
a taxable year does not exceed the Maximum Permissible Amount described at paragraph
20.9.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>When determining the Maximum Permissible Amount, the applicable amount is
determined under (i)&nbsp;or (ii)&nbsp;below:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(i)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If the Individual is under age fifty (50), the applicable
amount is $3,000 for any Taxable Year beginning in 2002 through 2004, $4,000
for any Taxable Year beginning in 2005 through 2007, and $5,000 for any
Taxable Year beginning in 2008 and years thereafter.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(ii)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If the Individual is age fifty (50)&nbsp;or older, the applicable
amount is $3,500 for any Taxable Year beginning in 2002 through 2004, $4,500
for any Taxable Year beginning in 2005, $5,000 for any Taxable Year beginning
in 2006 through 2007, and $6,000 for any Taxable Year beginning in 2008 and
years thereafter.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If (i)&nbsp;and/or (ii)&nbsp;below apply, the maximum Regular Contribution that can be
made to all the Individuals&#146; Roth IRAs for a Taxable Year is the smaller amount
determined under (i)&nbsp;or (ii).</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(i)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The maximum Regular Contribution is phased out ratably
between certain levels of modified Adjusted Gross Income (&#147;Modified AGI,&#148;) in
accordance with the following table:</TD>
</TR>

</TABLE>
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="40%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000">Filing Status</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">Full Contribution</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">Phase-Out Range</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">No Contribution</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center" colspan="7">Modified AGI</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD nowrap><DIV style="margin-left:15px; text-indent:-15px">Single or Head of Household</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">$95,0000 or less</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" valign="top">Between $95,000 and $110,000</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">$110,000 or more</TD>
</TR>
<TR valign="bottom" style="padding-top: 0em">
    <TD nowrap><DIV style="margin-left:15px; text-indent:-15px">Joint Return Or Qualifying Widow(er)</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">$150,000 or less</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" valign="top">Between $150,000 and $160,000</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">$160,000 or more</TD>
</TR>
<TR valign="bottom" style="padding-top: 0em; background: #cceeff">

<TD><DIV style="margin-left:15px; text-indent:-15px">Married-Separate Return</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">$0</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Between $0 and $10,000</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">$10,000 or more</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If the Individual&#146;s Modified AGI for a taxable year is in the phase-out range, the maximum
Regular Contribution determined under this table for that Taxable Year is rounded up to the
next multiple of $10 and is not reduced below $200.
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(ii)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If the Individual makes Regular Contributions to both Roth
and non-Roth IRAs for a Taxable Year, the maximum Regular Contribution that
can be made to all the Individual&#146;s Roth IRAs for the Taxable Year is reduced
by the Regular Contributions made to the Individual&#146;s non-Roth IRAs for the
Taxable Year.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>A rollover from a non-Roth IRA cannot be made to this IRA if, for the year
the amount is distributed from the non-Roth IRA (i)&nbsp;the Individual is married and
files a separate return, (ii)&nbsp;the Individual</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio --> - 137 - <!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #textcolor#; background: #bgcolor#">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>is not married and has Modified AGI in
excess of $100,000 or (iii)&nbsp;the Individual is married and together the Individual and
the Individual&#146;s Spouse have Modified AGI in excess of $100,000. For purposes of the
preceding sentence, a husband and wife are not treated as married for a Taxable Year
if they have lived apart at all times during that Taxable Year and file separate
returns for the Taxable Year.</TD>
</TR>
<TR><TD STYLE="FONT-SIZE: 6PT">&nbsp;</TD></TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(e)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>No contributions will be accepted under a SIMPLE IRA plan established by any
Employer pursuant to Code Section&nbsp;408(p). Additionally, no transfer or rollover of
funds attributable to contributions made by a particular employer under its SIMPLE IRA
plan will be accepted from an IRA used in conjunction with a SIMPLE IRA plan, prior to
the expiration of the 2-year period beginning on the date the Individual first
participated in that employer&#146;s SIMPLE IRA plan.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(f)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>A Regular Contribution to a non-Roth IRA may be recharacterized pursuant to
the rules in Regulations Section&nbsp;1.408A-5 as a Regular Contribution to this IRA,
subject to the limits in (c)&nbsp;above.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(g)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>For purposes of this paragraph, an Individual&#146;s Modified AGI for a Taxable
Year is defined in Code Section&nbsp;408A(c)(3)(c)(i) and does not include any amount
included in Adjusted Gross Income as a result of a rollover from a non-Roth IRA (a
&#147;conversion&#148;).</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B><I>20.11</I></B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Excess&nbsp;Contribution</I></B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If the amount contributed by an Individual exceeds the Maximum Permissible Amount with respect to a
Taxable Year, the Individual must notify the Trustee to distribute to the Individual the excess
contribution, together with any investment earnings on that amount. If an excess is not corrected
by the tax filing deadline (including extensions) for the year during which the excess contribution
was made, such excess contribution may be applied, on a year-by-year basis, against the annual
limit for regular Roth IRA contributions. However, in order to &#147;carry over&#148; the excess
contribution and treat it as a contribution made for a subsequent year, the Individual must meet
the eligibility requirements for the subsequent year. In addition, the Individual is subject to
the six percent (6%) excise tax for the initial year and each subsequent year until the excess is
used up.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The provisions under Code Section&nbsp;408(d)(5) for Traditional or Regular IRAs (correcting excesses
after the filing deadline) and under Code Section&nbsp;219(f)(6) for Traditional or Regular IRAs
(carrying over excesses to a subsequent year) do not apply to Roth IRAs.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Individual must notify the Trustee of the excess contribution, in writing, before the date on
which the Individual files, or is required to file, his or her income tax return for the Taxable
Year for which the excess contribution was made.
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B><I>20.12</I></B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Qualified&nbsp;Distributions</I></B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A distribution of contributions or rollovers made pursuant to this Roth IRA, that are held in a
Roth IRA account for five (5)&nbsp;or more Taxable Years, will be Federal income tax-free and
penalty-free if the distribution is made on account of:
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Individual having attained age 59<FONT style="font-size: 70%"><SUP>1</SUP></FONT>/<FONT style="font-size: 60%">2</FONT>,</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Individual&#146;s death,</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Individual&#146;s Disability, or</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>a Qualified Special Purpose Distribution.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If the entire Roth IRA account balance is distributed before any other Roth IRA
contributions are made, the five (5)&nbsp;year holding period does not start over when future
contributions are made. However, in the following situations, the five (5)&nbsp;year holding
period will not be considered to have begun if:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(e)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the initial Roth IRA contribution is revoked within the initial seven (7)&nbsp;day
period;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(f)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the initial Roth IRA contribution is recharacterized to a Traditional IRA; or</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio --> - 138 - <!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(g)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>an excess contribution, plus earnings, is timely distributed in accordance
with Code Section&nbsp;408(d)(4), by the tax filing deadline (including extensions), unless
other eligible contributions were made.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B><I>20.13</I></B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Qualified Special Purpose Distribution</I></B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A distribution to an Individual who is a Qualified First-Time Homebuyer, as defined under Code
Section&nbsp;72(t)(8), to the extent such distribution is used by the Individual before the close of the
120th day after the day on which such distribution is received to pay qualified acquisition costs
with respect to a principal residence of the Individual, the Spouse of such Individual, or any
child, grandchild, or ancestor of such Individual or the Individual&#146;s Spouse.
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B><I>20.14</I></B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Nonqualified&nbsp;Distributions</I></B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A distribution will not be considered qualified if such distribution is made within the five (5)
year period beginning with the first Taxable Year for which a contribution or rollover is made to
this Roth IRA. If a nonqualified distribution is made from this Roth IRA, the amount so
distributed shall be subject to tax and applicable penalties to the extent the distribution, when
added to previous nonqualified distributions, exceeds the aggregate contributions made by the
Individual pursuant to this Roth IRA. For purposes of this determination, contributions shall be
deemed to be distributed on a first-in first-out basis.
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B><I>20.15</I></B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Form&nbsp;Of&nbsp;Payment</I></B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">An Individual may elect to have the balance in his or her Roth IRA paid in the form of a lump sum
or installment payments in equal or substantially equal monthly, quarterly, semi-annual, or annual
amounts.
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B><I>20.16</I></B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Rollover From A Qualified Retirement Plan</I></B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">An Individual may not roll over to this or any other Roth IRA any part of a distribution received
from a Qualified Retirement Plan.
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B><I>20.17</I></B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Life Expectancy</I></B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The life expectancy of the Individual. Life expectancy is determined by reference to the return
multiple contained in the tables published at Regulations Section&nbsp;1.72-9.
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B><I>20.18</I></B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Distributions Commencing Prior To Death</I></B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">An Individual may direct the Trustee to commence payments in the form of a lump sum or installments
at any time without regard to the minimum distribution requirements under Code Section&nbsp;401(a)(9).
Installment payments may be set up over any period selected by the Individual provided that such
period is acceptable to the Trustee. Installment payments will continue only so long as amounts
remain in the Individual&#146;s Roth IRA. The Individual shall have the right at any time to request a
lump sum payment of the balance remaining in his or her account.
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B><I>20.19</I></B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Distributions After Death</I></B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Benefits payable to a Beneficiary must be distributed or commence to be distributed from the
Individual&#146;s account in accordance with one of the following provisions:
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Upon the death of the Individual, distribution of the Individual&#146;s entire
interest shall be completed by December&nbsp;31 of the calendar year containing the fifth
(5)&nbsp;anniversary of the Individual&#146;s death except to the extent that an election is
made to receive distributions in accordance with (i)&nbsp;or (ii)&nbsp;below.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(i)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If the Individual&#146;s interest is payable to a Beneficiary,
then the entire interest of the Individual may be distributed over the life or
over a period certain not greater than the life expectancy of the Beneficiary
commencing on or before December&nbsp;31 of the calendar year immediately following
the calendar year in which the Individual died.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(ii)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If the Beneficiary is the Individual&#146;s surviving Spouse, the
date distributions are required to begin in accordance with (i)&nbsp;above shall
not be earlier than the later of (A)&nbsp;December&nbsp;31 of the calendar year
immediately following the calendar year in which the Individual died or (B)
December&nbsp;31 of the calendar year in which the Individual would have attained
age 70<FONT style="font-size: 70%"><SUP>1</SUP></FONT>/<FONT style="font-size: 60%">2</FONT>.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If the Beneficiary is the Individual&#146;s surviving Spouse, the Spouse may elect
to treat the account as </TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio --> - 139 - <!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #textcolor#; background: #bgcolor#">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>his or her own Roth IRA. This election will be deemed to have
been made if such surviving Spouse makes a regular contribution to the account, makes
a rollover to or from such account, or fails to take distributions under (a)&nbsp;above.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The amount required to be distributed each calendar year under (a)(i) or
(a)(ii) above shall not be less than the quotient obtained by dividing the balance in
the account as of the end of the preceding calendar year by the Beneficiary&#146;s
applicable life expectancy &#091;as determined under 20.17 above&#093;.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left"><B><I>20.20</I></B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Ordering Rules&nbsp;Upon Death Of Individual</I></B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">For purposes of the ordering rules upon distribution, a Beneficiary&#146;s inherited Roth IRAs may not
be aggregated with any other Roth IRAs maintained by such Beneficiary, except for other Roth IRAs
that the Beneficiary inherited from the same decedent. However, if the surviving Spouse is the
sole Beneficiary of a Roth IRA and such surviving Spouse elects to treat the Roth IRA as his or her
own Roth IRA, the Spouse can aggregate contributions with his or her other Roth IRAs for purposes
of determining the ordering rules when distributions are taken.
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B><I>20.21</I></B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Minimum&nbsp;Payment</I></B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">No amount is required to be distributed from this Roth IRA before the death of the Individual for
whose benefit it has been established. Distributions made pursuant to this Roth IRA will not be
subject to the required minimum distribution rules under Code Section&nbsp;401(a)(9)(A), or the
incidental death benefit rules under Code Section&nbsp;401(a).
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B><I>20.22</I></B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Duties Of Trustee</I></B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The administrative functions the Trustee will perform include:
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>setting up and maintaining a Roth IRA in the Individual&#146;s name;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>accepting contributions for deposit to the Individual&#146;s Roth IRA. The
Trustee will not accept contributions in excess of $2,000 for any Taxable Year or
contributions from a SIMPLE IRA unless such contribution is a rollover or direct
transfer from another Roth IRA or Traditional or Regular IRA (other than a Conduit
IRA);</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>investing contributions in accordance with the investment options offered by
the Trustee;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>making payments or distributions from this Roth IRA in accordance with
written instructions issued by an authorized party hereunder;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(e)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>preparing and issuing an annual calendar year report of the Roth IRA for each
Plan Year concerning the status of the status of the account and such information concerning
required minimum distributions as is prescribed by the Commissioner of Internal
Revenue. The report will show the contributions received, the payments and
distributions made, the investment earnings received, the market value of assets
held in the account and the balance held in the account at the end of the Plan
Year, and such information concerning required minimum distributions as is
prescribed by the Commissioner of Internal Revenue; and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(f)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>preparing any reports that may be required by the Internal Revenue Service or
by any governmental unit or agency having authority to request reports.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left"><B><I>20.23</I></B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Duties Of Individual</I></B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The administrative functions the Individual must perform include:
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>determining the amount and timing of the annual contribution, if any;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>notifying the Trustee of any excess contribution made for a Taxable Year and
directing the Trustee as to the disposition of such contribution plus the investment
earnings thereon;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>authorizing any payment or distribution from the account;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>filing Form&nbsp;5329, Return for Additional Taxes Attributable to Qualified
Retirement Plans, if an excise tax is owed with respect to the Roth IRA;
</TD>
</TR>
</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio --> - 140 - <!-- /Folio -->
</DIV>

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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(e)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>furnishing the Trustee with a written explanation of the intended use of any
distribution to the Individual prior to the attainment of age 59<FONT style="font-size: 70%"><SUP>1</SUP></FONT>/<FONT style="font-size: 60%">2</FONT>; and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(f)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>furnishing the Trustee with any information the Trustee may need to complete
any governmental report required under applicable statutes or regulations.</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio --> - 141 - <!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>ROTH 401(K) DEFERRAL AMENDMENT<BR>
TO THE<BR>
PROTOTYPE DEFINED CONTRIBUTION PLAN<BR>
BASIC PLAN DOCUMENT #01</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">This Amendment reflects the adoption of certain provisions allowing for Roth 401(k) Deferrals and
is intended as good faith compliance with the requirements of Internal Revenue Code Section&nbsp;402A as
added by Section&nbsp;617 of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA).
This Amendment is to be construed in accordance with EGTRRA and guidance issued thereunder, by the
Internal Revenue Service and the Department of the Treasury, and shall supersede the provisions of
the Basic Plan Document #01 and accompanying Adoption Agreement to the extent those provisions are
inconsistent with this Amendment. Any subsequent guidance or regulation issued shall supersede any
contrary provisions of this Amendment. This Roth 401(k) Deferral Amendment becomes operative by
the execution of the Amendment to the Adoption Agreement by the Employer named in the Adoption
agreement, including any Participating Employers. The Effective Date of this Amendment, if
applicable, shall be as reflected in the Amendment to the Employer&#146;s Adoption Agreement, but in no
event shall it be earlier than the first day of the taxable year of the Plan&#146;s Participants
beginning after December&nbsp;31, 2005.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Article&nbsp;I entitled &#147;DEFINITIONS&#148; is amended as follows:
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">1.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>By the addition of the words &#147;or Roth 401(k) Deferrals&#148; after the words &#147;Elective Deferrals&#148;
wherever the words appear in sub-paragraph 1.1(f), paragraph 1.2 including sub-paragraph
1.2(c), sub-paragraph 1.39(g), sub-paragraph 1.44(c), paragraph 1.47, and paragraph 1.59.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">2.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>By the addition of the words &#147;or Roth 401(k) Deferrals&#148; after the reference to &#091;...&#147;Code
Section&nbsp;402(g)(3)&#093;&#148; wherever the words appear in subparagraphs 1.16(a), (b)&nbsp;and (c)&nbsp;as well as
the sub-paragraphs entitled &#147;Annual Additions and Top-Heavy Rules&#148; and &#147;Definition of
Compensation for Purposes of Safe-Harbor CODA Provisions&#148;.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">3.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>By the addition of a comma and the words &#147;Roth 401(k) Deferrals&#148; after the words &#147;Elective
Deferrals&#148; in paragraph 1.83.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">4.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>By the addition of a new paragraph 1.118 entitled &#147;Roth 401(k) Deferrals&#148; which shall read as
follows:</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&#147;1.118 <I>Roth </I><I>401(k)</I><I> Deferrals</I><BR>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Roth 401(k) Deferrals are Elective Deferrals that (1)&nbsp;are designated irrevocably by the Participant
at the time of the cash and deferred election as Roth 401(k) Deferrals, (2)&nbsp;are treated by the
Employer as includible in the Participant&#146;s income at the time the Participant would have received
the amount in cash had the Participant not made the cash or deferred election, and (3)&nbsp;are
accounted for separately under the Plan. Roth 401(k) Deferrals and pre-tax Elective Deferrals, as
defined in paragraph 1.34, may not be reclassified as the other type of contribution. This
paragraph shall not become operative unless the Employer adopts the Roth 401(k) Deferral Amendment
to the Adoption Agreement. Except as set forth in this Paragraph, and as elected in the Roth
401(k) Deferral Amendment to the Adoption Agreement, Roth 401(k) Deferrals shall be treated in the
same manner as a pre-tax Elective Deferral under the terms of the Plan. Unless otherwise elected
in the Adoption Agreement, Employees shall have the effective opportunity to make (or change) an
election to make Roth 401(k) Deferrals in the same manner as pre-tax Elective Deferrals. For
purposes of interpreting the Basic Plan Document #01 and the elections made under the Adoption
Agreement, as amended, the term Elective Deferral shall mean both pre-tax Elective Deferrals and
Roth 401(k) Deferrals except in cases where the context is clearly in violation of the requirements
of this paragraph.&#148;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Article&nbsp;II entitled &#147; ELIGIBILITY REQUIREMENTS&#148; is amended as follows:
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">5.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>By the addition of the words &#147;or Roth 401(k) Deferrals&#148; after the words &#147;Elective Deferrals&#148;
in sub-paragraph 2.1(d) and paragraph 2.13.</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio --> - 142 - <!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>By the addition of a comma and the words &#147;Roth 401(k) Deferrals&#148; after the words &#147;Elective
Deferrals&#148; in paragraph 2.3.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Article&nbsp;III entitled &#147; EMPLOYER CONTRIBUTIONS&#148; is amended as follows:
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">7.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>By the addition of a comma and the words &#147;Roth 401(k) Deferrals&#148; after the words &#147;Elective
Deferrals&#148; in sub-paragraph 3.1(b).</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">8.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>By the addition of the words &#147;or Roth 401(k) Deferrals&#148; after the words &#147;Elective Deferrals&#148;
in paragraph 3.12.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Article&nbsp;IV entitled &#147;EMPLOYEE CONTRIBUTIONS&#148; is amended as follows:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">9.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Paragraph&nbsp;4.4 entitled &#147;Rollover Contributions&#148; is amended by the addition of the following
paragraphs at the end thereof, which shall read as follows:</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&#147;Special Rules applicable to Direct Rollovers of Roth 401(k) Deferrals<BR>
A direct rollover of a distribution from a Roth 401(k) Deferral Account under this plan will only
be made to another Roth 401(k) Deferral account under an applicable retirement plan described in
Code Section&nbsp;402A(e)(1) or to a Roth IRA described in Code Section&nbsp;408A, and only to the extent the
rollover is permitted under the rules of Code Section&nbsp;402(c).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Unless otherwise elected by the Employer in the Adoption Agreement, the plan will accept a rollover
contribution to a Roth 401(k) Deferral account only if it is a direct rollover from another Roth
401(k) Deferral Account under an applicable retirement plan described in Code Section&nbsp;402A(e)(1)
and only to the extent the rollover is permitted under the rules of Code Section&nbsp;402(c).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Plan shall not provide for a direct rollover (including an automatic rollover) of distributions
from a Participant&#146;s Roth 401(k) Deferral account if the amount of the distributions that are
Eligible Rollover Distributions are reasonably expected to total less than $200 during a year. In
addition, any distribution from a Participant&#146;s Roth 401(k) Deferral account is not taken into
consideration in determining whether distributions from a Participant&#146;s other accounts are
reasonably expected to total less than $200 during a year. However, Eligible Rollover Distributions
from a Participant&#146;s Roth 401(k) Deferral account are taken into consideration in determining
whether the total amount of the Participant&#146;s account balances under the plan exceed $1,000 for
purposes of mandatory distributions from the plan and the treatment that such balances receive.&#148;
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">10.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>By the addition of the words &#147;or Roth 401(k) Deferrals&#148; after the words &#147;Elective Deferrals&#148;
in sub-paragraphs 4.7(b)(4), 4.7(c), 4.8(f); after the first and third times the words appear
in sub-paragraph 4.9(b), and after the words appear in paragraph 4.10.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">11.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>By the addition of the words &#147;and Roth 401(k) Deferrals&#148; after the words &#147;Elective Deferrals&#148;
in sub-paragraph 4.7(f).</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Article&nbsp;V entitled &#147;PARTICIPANT ACCOUNTS&#148; is amended as follows:
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">12.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Paragraph&nbsp;5.1 entitled &#147;Separate Accounts&#148; is amended by adding a new subparagraph 5.1(b)(8)
entitled &#147;Roth Elective Deferrals.&#148;</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">13.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>By the addition of a new paragraph 5.9 entitled &#147;Roth 401(k) Deferral Account&#148; which shall
read as follows:</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&#147;5.9 <I>Roth </I><I>401(k)</I><I> Deferral Account</I><BR>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If Roth 401(k) Deferrals are elected in the Adoption Agreement, the Roth 401(k) Deferral account is
the required separate account maintained to record the contribution and withdrawal of a
Participant&#146;s Roth Contributions and
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio --> - 143 - <!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">other adjustments as required by the Plan. Forfeitures may not be allocated to a Roth 401(k)
Deferral account and no contributions other than designated Roth 401(k) Deferrals will be
allocated. If elected in the Adoption Agreement, direct rollover contributions described in Section
402A(c)(3) of the Code are permitted to be allocated to the Roth 401(k) Deferral account. Each
Participant&#146;s Roth 401(k) Deferral account shall continue to be maintained and administered
separately until it is completely distributed. Gains, losses and other credits or charges must be
separately allocated on a reasonable and consistent basis to the Participant&#146;s Roth 401(k) Deferral
account and other accounts under the Plan to ensure that the Roth 401(k) Deferral account maintains
a record of the Participant&#146;s investment in the contract. A Roth 401(k) Deferral account shall be
included in the definition of separate accounts as sub-paragraph 5.1(b)(8).&#148;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Article&nbsp;VI entitled &#147;RETIREMENT BENEFITS AND DISTRIBUTIONS&#148; is amended as follows:
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">14.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>By the addition of two new sentences at sub-paragraph 6.5(k) which shall read as follows:</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&#147;If the Plan allows for partial distributions, a Participant shall be permitted to designate all or
any portion of such distribution to be from the Roth 401(k) Deferral account. This provision does
not apply to a return of Excess Contributions or a distribution of Excess Deferrals.&#148;
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">15.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>By the addition of the words &#147;Roth 401(k) Deferrals,&#148; after the words &#147;Elective Deferrals,&#148;
in sub-paragraphs 6.8(e) and (i).</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>By the addition of the words &#147;and Roth 401(k) Deferrals&#148; after the words &#147;Elective
Deferrals&#148; in sub-paragraphs 6.3(e) and 6.8(a), the second paragraph in paragraph 6.9, as
well as sub-paragraphs 6.9(a)(2) and (4).</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">17.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>By the addition of a new sub-paragraph 6.8(k) which shall read as follows:</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&#147;(k)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Unless elected otherwise on the Adoption Agreement, the Plan Administrator may implement on a
uniform and nondiscriminatory basis an ordering rule for in-service withdrawals from a
Participant&#146;s account attributable to pre-tax Elective Deferrals or Roth 401(k) Deferrals.&#148;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">18.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>By the addition of a new sub-paragraph 6.9(d) which shall read as follows:</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&#147;(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Plan Administrator may implement on a uniform and nondiscriminatory basis an ordering
rule for Hardship withdrawals from a Participant&#146;s account attributable to pre-tax Elective
Deferrals or Roth 401(k) Deferrals.&#148;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">19.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>By the addition of the following paragraph 6.10(f) which shall read as follows:</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&#147;(f)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Plan Administrator and/or Trustee may pursuant to a uniform and nondiscriminatory policy,
accept a Direct Rollover from another Roth 401(k) Deferral account under a retirement plan as
described in Code Section&nbsp;402A(e)(1). When a portion of a distribution is from a Roth 401(k)
Deferral Account, the rollover of any such distribution pursuant to Code Section&nbsp;402A(c)(3)
must be accomplished through a Direct Rollover and can only be made to a plan qualified under
Code Section 401(a) which agrees to separately account for the amount not includible in
income. The transferring Plan shall report the amount of the investment in the contract
(contributions as well as associated earnings) and the first year of the five (5)&nbsp;year period
to the recipient plan so that the recipient plan will not need to rely on the information from
the Plan Participant. For purposes of this paragraph, the five (5)&nbsp;taxable year period of
Plan participation is the period of five (5)&nbsp;consecutive taxable years that begins with the
first day of the first taxable year in which the Participant makes a designated Roth 401(k)
Deferral Contribution to any designated Roth 401(k) Deferral account established for the
Participant under the same plan and ends when five (5)&nbsp;consecutive taxable years have been
completed. For this purpose, the first taxable year in which a Participant makes a designated
Roth 401(k) Deferral Contribution is the year in which the amount is first includible in the
Participant&#146;s gross income.</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio --> - 144 - <!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>By the addition of the words &#147;or Roth 401(k) Deferrals&#148; after the words &#147;Elective Deferrals&#148;
where the words appear in paragraph 6.13.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">21.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>By the addition of a new paragraph 6.13 entitled &#147;Qualified Distribution of Roth 401(k)
Deferrals&#148; to read as follows:</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&#147;6.13 <I>Qualified Distribution of Roth </I><I>401(k)</I><I> Deferrals</I><BR>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Any qualified distribution from a designated Roth 401(k) Deferral account shall not be includible
in a Participant&#146;s gross income. For purposes of this paragraph, the term &#147;qualified distribution&#148;
means any payment or distribution that is made on or after the date on which a Participant attains
age 59<FONT style="font-size: 70%"><SUP>1</SUP></FONT>/<FONT style="font-size: 60%">2</FONT>, is made to a Beneficiary (or to the estate of the Participant) on or after the death of
the Participant, or is attributable to the Participant&#146;s being disabled &#091;within the meaning of Code
Section&nbsp;72(m)(7)&#093;.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Additionally, any payment or distribution from a designated Roth 401(k) Deferral account shall not
be treated as a qualified distribution if such payment or distribution is made within the five (5)
taxable year period beginning with the earlier of:
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the first taxable year for which the Participant made a Roth 401(k) Deferral to
any designated Roth 401(k) Deferral account established for such Participant under the
same applicable retirement plan, or</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>if a Rollover Contribution was made to such designated Roth 401(k) Deferral
account from a designated Roth 401(k) Deferral account previously established for such
Participant under another applicable retirement plan, the first taxable year for which
the Participant made a Roth 401(k) Deferral to such previously established account.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">For purposes of this paragraph, a qualified distribution shall not include any distribution of any
Excess Elective Deferrals under Code Section&nbsp;402(g)(2) or any Excess Contributions under Code
Section&nbsp;401(k)(8), and any income on the Excess Elective Deferrals or Contributions.
Notwithstanding the provisions of Code Section&nbsp;72, if any Excess Elective Deferral under Code
Section&nbsp;402(g)(2) attributable to any Roth 401(k) Deferral is not distributed on or before the
first April&nbsp;15 following the close of the taxable year in which such Excess Roth 401(k) Deferral is
made, the amount of such Excess Roth 401(k) Deferral shall not be treated as investment in the
Plan, and be included in gross income for the taxable year in which such excess is distributed.
Code Section&nbsp;72 shall be applied separately with respect to distributions and payments from a
designed Roth 401(k) Deferral account and other distributions and payments from the Plan.&#148;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Article&nbsp;VII entitled &#147; DISTRIBUTION REQUIREMENTS&#148; is amended as follows:
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">22.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>By the addition of the words &#147;or Roth 401(k) Deferrals&#148; after the words &#147;Elective Deferrals&#148;
in sub-paragraphs 7.11(a), (c)&nbsp;and (d).</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">23.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>By the addition of the words &#147;and Roth 401(k) Deferrals&#148; after the words &#147;Elective Deferrals&#148;
in sub-paragraph 7.11(b).</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">24.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>By the addition of a new sub-paragraph 7.11(e), which shall read as follows:</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>&#147;Unless elected otherwise in the Adoption Agreement, Excess pre-tax Elective Deferrals shall
be returned before Roth 401(k) Deferrals.&#148;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">25.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>By the addition of the words &#147;and Roth 401(k) Deferral Account&#148; after the words &#147;Elective
Deferral account&#148; where they first appear in sub-paragraph 7.12(c) and by adding the words
&#147;and Roth 401(k) Deferrals&#148; after the words &#147;Elective Deferrals&#148; where they next appear in
sub-paragraph 7.12(c).</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio --> - 145 - <!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">26.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>By the addition of a comma and the words &#147;Roth 401(k) Deferral account&#148; after the words
&#147;Elective Deferral account&#148; where the words appear in sub-paragraph 7.12(d).</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Article&nbsp;IX entitled &#147; VESTING&#148; is amended as follows:</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">27.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>By the addition of the words &#147;Roth 401(k) Deferrals&#148; and a comma after the words &#147;Elective
Deferrals,&#148; in paragraph 9.1.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Article&nbsp;X entitled &#147; LIMITATIONS ON ALLOCATIONS&#148; is amended as follows:</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">28.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>By adding the words &#147;or Roth 401(k) Deferrals&#148; after the words &#147;Elective Deferrals&#148; where
they first appear in paragraph 10.2.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">29.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>By adding a new second sentence to sub-paragraph 10.2(c), which shall read as follows:</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>&#147;Unless elected otherwise in the Adoption Agreement, Roth 401(k) Deferrals will be returned
next to the extent that they would reduce the excess.&#148;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">30.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>By adding the words &#147;and Roth 401(k) Deferrals&#148; after the words &#147;Elective Deferrals&#148; in
sub-paragraph 10.2(d).</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Article&nbsp;XI entitled &#147;ANTIDISCRIMINATION TESTING&#148; is amended as follows:</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">31.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Article&nbsp;XI is amended by adding the words &#147;or Roth 401(k) Deferrals&#148; after the words
&#147;Elective Deferrals, where they first appear in sub-paragraphs 11.2(b) and 11.3(b).</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">32.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>By the addition of the words &#147;Roth 401(k) Deferrals&#148; and a comma after the words &#147;Elective
Deferrals&#148; in sub-paragraph 11.3(e).</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">33.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>By the addition of a new sub-paragraph 11.4(c) entitled &#147;Income On Corrective Distributions
Of Roth 401(k) Deferrals&#148; and a new sub-paragraph 11.4(d) entitled &#147;Distributions of Roth
401(k) Deferrals&#148; to paragraph 11.4 entitled &#147;Calculation And Distribution Of Excess
Contributions And Excess Aggregate Contributions&#148;, which shall read as follows:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&#147;(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><I>Income on Corrective Distributions of Roth </I><I>401(k)</I><I> Deferrals &#151; </I>A distribution of
Excess Contributions or Excess Aggregate Contributions or Excess Deferrals is not
includible in gross income to the extent it represents a distribution of designated
Roth 401(k) Deferrals. However, the income allocable to a corrective distribution of
Excess Contributions, Excess Aggregate Contributions or Excess Deferrals that are
designated Roth 401(k) Deferrals is included in gross income in the same manner as
income allocable to a corrective distribution of Excess Contributions, Excess Aggregate
Contributions or Excess Deferrals that are not designated as Roth 401(k) Deferrals.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><I>Distributions of Roth </I><I>401(k)</I><I> Deferrals &#151; </I>Unless otherwise elected on the
Adoption Agreement, the Plan Administrator may adopt a uniform written administrative
policy that permits a Participant (including a Highly Compensated Employee) who has
made Elective Deferrals for a year where such Elective Deferrals includes both pre-tax
Elective Deferrals and Roth 401(k) Deferrals to elect whether the Excess Deferrals,
Excess Contributions, Excess Aggregate Contributions and Excess Annual Additions are to
be attributed to pre-tax Elective Deferrals or Roth 401(k) Deferrals or a combination
of the two. In the event that no such administrative policy is adopted, Excess
Contributions will be first attributed to pre-tax Elective Deferrals, and if such
pre-tax contributions are not in an amount sufficient to make full correction, will
then be attributed to Roth 401(k) Deferrals.&#148;</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio --> - 146 - <!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">34.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>By the addition of a new third paragraph to sub-paragraph 11.8, which shall read as follows:</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&#147;Roth 401(k) Deferrals may not be recharacterized as Voluntary After-tax Contributions.&#148;
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">35.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>By the addition of the words &#147;or Roth 401(k) Deferrals&#148; after the words &#147;Elective Deferrals&#148;,
wherever the words appear in sub-paragraphs 11.10(b), (e)(1), (2)&nbsp;and (4), 11.11(e), (f)&nbsp;and
(g)&nbsp;and 11.14(a) and (c).</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Article&nbsp;XII entitled &#147;ADMINISTRATION&#148; is amended as follows:
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">36.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>By the addition of a new subparagraph 12.9(n) that shall read as follows:</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&#147;(n) The Plan Administrator may modify the loan program to provide limitations on the ability to
borrow from, or use as security, a Participant&#146;s Elective Deferral account. The loan policy may be
amended to provide for ordering rules with respect to the default of a loan that is made from the
Participant&#146;s Roth 401(k) Deferral account as well as other Accounts under the Plan.&#148;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Article&nbsp;XIV entitled &#147;TOP-HEAVY PROVISIONS&#148; is amended as follows:
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">37.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>By the addition of a comma and the words &#147;Roth 401(k) Deferrals&#148; after the words &#147;Elective
Deferrals&#148; in the last paragraph of paragraph 14.2.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Article&nbsp;XV entitled &#147;AMENDMENT AND TERMINATION&#148; is amended as follows:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">38.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>By the addition of the words &#147;or Roth 401(k) Deferrals&#148; after the words &#147;Elective Deferrals&#148;
in the first paragraph of paragraph 15.5.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The EGTRRA Amendment to the Basic Plan Document #01 is amended as follows:
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="center">By</TD>

    <TD colspan="2">the addition of the words &#147;or Roth 401(k) Deferrals&#148; after the words &#147;Elective
Deferrals&#148; in the amendment to Section&nbsp;4, which adds sub-paragraphs 4.7(g) and (h).</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">40.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>By the addition of the words &#147;Roth 401(k) Deferrals&#148; and a comma after the words &#147;Elective
Deferrals&#148; in the amendment to Section&nbsp;5, which adds sub-paragraph 6.3(i).</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">41.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>By the addition of the words &#147;Roth 401(k) Deferrals&#148; in the amendment to Section&nbsp;6, which
adds sub-paragraph 6.6(d).</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>By the addition of a comma and the words &#147;Roth 401(k) Deferrals&#148; after the words &#147;Elective
Deferrals&#148; in the amendment to Section&nbsp;8, which adds sub-paragraph 6.9(d).</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio --> - 147 - <!-- /Folio -->
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<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>FINAL 401(K) AND (M)&nbsp;AMENDMENT TO THE PROTOTYPE DEFINED CONTRIBUTION PLAN<BR>
BASIC PLAN DOCUMENT #01</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">This Amendment is intended as good faith compliance with the requirements thereof. This Amendment
is to be construed in accordance with those Regulations as issued by the Internal Revenue Service
and the Department of the Treasury, and shall supersede the provisions of the Basic Plan Document
#01 and accompanying Adoption Agreement to the extent those provisions are inconsistent with this
Amendment. This Amendment becomes operative upon the adoption of the Sponsor or, if applicable its
execution by the Employer. The Effective Date of this Amendment shall be as reflected in the
Amendment, but generally will be applicable as of the first day of the Plan Year beginning after
December&nbsp;2005, unless adopted earlier by the Employer. The provisions relating to Notice 2005-70
will be effective on or after August&nbsp;28, 2005, if utilized by the Employer. The provisions
relating to either The Katrina Emergency Tax Relief Act of 2005 (KETRA)&nbsp;or the Gulf Opportunity
Zone Act of 2005 (GOZA)&nbsp;will be effective on or after August&nbsp;25, 2005 if utilized by the Employer.
Employers wishing to adopt Roth 401(k) Deferral provisions on behalf of their participating
Employees must do so by adoption of a separate amendment.
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">1.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Article&nbsp;I entitled &#147;DEFINITIONS&#148; is amended by the addition of a new paragraph 1.118 entitled
&#147;<B>Roth </B><B>401(k)</B><B> Deferrals</B>&#148; which shall read as follows:</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>&#147;1.118 <B><I>Roth </I></B><B><I>401(k)</I></B><B><I> Deferrals</I></B><BR></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Roth 401(k) Deferrals are Elective Deferrals that (1)&nbsp;are designated irrevocably by the
Participant at the time of the cash and deferred election as Roth 401(k) Deferrals, (2)&nbsp;are
treated by the Employer as includible in the Participant&#146;s income at the time the
Participant would have received the amount in cash had the Participant not made the cash or
deferred election, and (3)&nbsp;are accounted for separately under the Plan. Roth 401(k)
Deferrals and pre-tax Elective Deferrals, as defined in paragraph 1.34, may not be
reclassified as the other type of contribution. This paragraph shall not become operative
unless the Employer adopts the Roth 401(k) Deferral Amendment to the Adoption Agreement.
Except as set forth in this Paragraph, and as elected in the Roth 401(k) Deferral Amendment
to the Adoption Agreement, Roth 401(k) Deferrals shall be treated in the same manner as a
pre-tax Elective Deferral under the terms of the Plan. Unless otherwise elected in the
Adoption Agreement, Employees shall have the effective opportunity to make (or change) an
election to make Roth 401(k) Deferrals in the same manner as pre-tax Elective Deferrals.
For purposes of interpreting the Plan and the elections made under the Adoption Agreement,
as amended, the term Elective Deferral shall mean both pre-tax Elective Deferrals and Roth
401(k) Deferrals except in cases where the context is clearly in violation of the
requirements of this paragraph.&#148;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">2. </TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Article&nbsp;IV entitled &#147;EMPLOYEE CONTRIBUTIONS&#148; is amended by the addition of a new sentence
that shall appear as the last sentence of subparagraph 4.7(f) entitled <B>&#147;Elective Deferrals In
A </B><B>401(k)</B><B> Plan&#148; </B>which shall read as follows:</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>&#147;Employer Contributions generally may not be deemed as Elective Deferrals if they are
deposited to the Trust before the payroll date associated with services rendered or before
the services have been performed. An exception to the foregoing timing rule on deposits to
the Trust is available where the earlier deposit of Elective Deferral amounts is on account
of bona fide administrative considerations (as more fully described in the Income Tax
regulations), and that the timing of such deposits is not made for the principal purpose of
accelerating deductions.&#148;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">3. </TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Article&nbsp;IV entitled &#147;EMPLOYEE CONTRIBUTIONS&#148; is further amended by the addition of a new
subparagraph 4.9(e) entitled <B>&#147;Automatic Enrollment&#148; </B>which shall read as follows:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&#147;(e)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>An Employer who has adopted the automatic enrollment provision may by
administrative policy increase the default automatic amount each year of employee
participation. Unless the Employer elects a different incremental amount, the default
amount shall be no less than 3% in</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio --> - 148 - <!-- /Folio -->
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<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the first year of a Participant&#146;s participation in the plan increasing to no less
than 4% in the second year, no less than 5% in the third year and no less than 6% in
all subsequent years.&#148;</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">4.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Article&nbsp;VI entitled &#147;RETIREMENT BENEFITS AND DISTRIBUTIONS&#148; is amended by the addition of the
following new text that shall appear immediately after the current last sentence of
subparagraph 6.9(b) entitled &#147;<B>Exclusive Reasons for Hardship Withdrawal</B>&#148; which shall read as
follows:</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>&#147;The following reasons constituting an immediate and heavy financial need that permit a
Hardship Withdrawal application shall apply for Plan Years beginning after December&nbsp;31,
2005:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(5)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>payments for burial or funeral expenses for the Participant&#146;s deceased parent,
Spouse, child or dependent &#091;as defined in Code Section&nbsp;152, and for taxable years
beginning on or after January&nbsp;1, 2005, without regard to Code Section&nbsp;152(d)(1)(B)&#093;; or</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(6)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>expenses for the repair of damage to the Participant&#146;s principal residence that
would qualify for the casualty deduction under Code Section&nbsp;165 (determined without
regard to whether the loss exceeds 10% of adjusted gross income).&#148;</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">5.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Article&nbsp;VI entitled &#147;RETIREMENT BENEFITS AND DISTRIBUTIONS&#148; is amended by the addition of a
new subparagraph 6.9(d), which shall read as follows:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&#147;(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Special Rules&nbsp;For Hurricane-Related Hardship Distributions. </I></B>The following
provisions shall apply to distributions on account of financial hardship granted by
Plan sponsors to qualified Plan Participants whose principal residence was in a
federally proclaimed disaster area affected by Hurricane Katrina, Hurricane Rita or
Hurricane Wilma, and as a result of any or all of such Hurricanes incurred an economic
loss (a &#147;Qualified Hurricane-related Distribution&#148;). For purposes of these provisions,
such rules will apply to Qualified Hurricane-related Distributions that took place at
any time on or after August&nbsp;25, 2005 and before January&nbsp;1, 2007 with respect to
Hurricane Katrina, at any time on or after September&nbsp;23, 2005 and before January&nbsp;1,
2007, with respect to Hurricane Rita, and at any time on or after October&nbsp;23, 2005 and
before January&nbsp;1, 2007, with respect to Hurricane Wilma.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Such Qualified Hurricane-related Distribution(s) on account of
financial hardship from the Plan, when combined with all distributions obtained
from all qualified plans maintained by the Employer or any other member of the
Employer&#146;s controlled group shall not exceed $100,000. Further, the aggregate
amount of Qualified Hurricane-related Distribution(s) received by a Participant
for any taxable year shall not exceed the excess of $100,000, over the
aggregate amounts treated as Qualified Hurricane-related Distributions received
by the Participant for all previous taxable years.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Repayment Rights. A Participant-recipient of a Qualified
Hurricane-related Distribution shall have the right at any time during a
three-year period commencing as of the day after the date that the Qualified
Hurricane-related Distribution is received to make a repayment or repayments of
said distribution to the Plan (or another Eligible Retirement Plan) in an
amount not exceeding the principal amount of the Qualified Hurricane-related
Distribution. Further, a Participant-recipient of a Qualified
Hurricane-related Distribution for the purchase of a principal residence may
make a repayment or repayments of said distribution to the Plan (or another
Eligible Retirement Plan) in an amount not exceeding the principal amount of
the Qualified Hurricane-related Distribution if said repayment occurred during
the period commencing on August&nbsp;25, 2005 and ending February&nbsp;28, 2006 with
respect to a Hurricane Katrina-related distribution, during a period commencing
on September&nbsp;23, 2005 and ending February&nbsp;28, 2006 with respect to a Hurricane
Rita-related distribution, or during a period commencing on October&nbsp;23, 2005
and ending February&nbsp;28, 2006 with respect to a Hurricane Wilma-related
distribution.</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio --> - 149 - <!-- /Folio -->
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<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(3)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>A Qualified Hurricane-related Distribution shall not be subject
to the tax treatment that applies to an Eligible Rollover Distribution and
shall be deemed to not violate the prohibitions on early distribution that
apply to elective contributions made to Code Section 401(k) plans, Code Section
403(b) arrangements and eligible Code Section&nbsp;457 plans.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(4)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Additionally, the Plan could have provided for special
hurricane&#150;related distributions to Plan Participants who lived or worked in the
Hurricane Katrina disaster area that qualified for individual relief from the
Federal Emergency Management Agency. Similar relief is not available for
Hurricanes Rita and Wilma. These special distributions could also have been
made available to Plan Participants residing outside the disaster area if they
had a child, parent, grandparent or other dependent that lived or worked in the
disaster area. In order to qualify for the special relief provided herein, the
distribution had to be made by March&nbsp;31, 2006. The six-month suspension on
further deferrals is not applicable. These distributions were not restricted
to the reasons specified in subparagraph 6.9(b). Plan Participants who
received a distribution under this paragraph who themselves were not the victim
of Hurricane Katrina may not take advantage of the special repayment rules
provided at (2)&nbsp;immediately above. The increase in the withdrawal limit to
$100,000 as specified in (1)&nbsp;above also did not apply to these withdrawals.&#148;</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">6.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Article&nbsp;XI entitled &#147;ANTIDISCRIMINATION TESTING&#148; is amended by the deletion in their entirety
of current subparagraphs 11.4 and 11.5 and the insertion of new subparagraph 11.4, entitled
&#147;<B><I>Calculation And Distribution Of Excess Contributions And Excess Aggregate Contributions</I></B>&#148;, a
new subparagraph 11.5, entitled &#147;<B><I>Qualified&nbsp;Non-Elective&nbsp;And/Or&nbsp;Matching&nbsp;Contributions</I></B>&#148;, which
shall read as follows:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B><I>&#147;11.4</I></B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Calculation And Distribution Of Excess Contributions And Excess Aggregate Contributions</I></B></TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><I>Excess Contributions</I></TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="14%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The average for Highly
Compensated Employees is reduced on a step-by-step leveling
basis beginning by reducing the Actual Deferral Percentage or
the Actual Contribution Percentage for the Highly Compensated
Employee with the highest percentage until the average is
reduced to the maximum allowed or until the Actual Deferral
Percentage or Actual Contribution Percentage for such Highly
Compensated Employee is lowered to that of the Highly
Compensated Employee with the next highest percentage. This
process continues until the ADP and/or the ACP is lowered to
the maximum allowed for the Plan Year. Notwithstanding any
other provision of the Plan, Excess Contributions plus any
income and minus any loss allocable thereto, shall be
distributed to affected Participants no later than the last day
of the Plan Year following the Plan Year to which the Excess
Contributions are attributable except to the extent such Excess
Contributions are classified as Catch-Up Contributions. Excess
Contributions are allocated to the Highly Compensated Employees
with the largest amounts of Employer contributions taken into
account in calculating the ADP Test for the year in which the
excess arose, beginning with the Highly Compensated Employee
with the largest amount of such Employer contributions and
continuing in descending order until all the Excess
Contributions have been allocated. To the extent a Highly
Compensated Employee has not reached his or her Catch-Up
Contribution limit under the Plan, Excess Contributions
allocated to such Highly Compensated Employee are Catch-Up
Contributions</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio --> - 150 - <!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #textcolor#; background: #bgcolor#">
    <TD width="14%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>and will not be treated as Excess Contributions. If such
excess amounts (other than Catch-Up Contributions) are
distributed more than two and one-half (2<FONT style="font-size: 70%"><SUP>1</SUP></FONT>/<FONT style="font-size: 60%">2</FONT>) months after the
last day of the Plan Year to which the excess amounts are
attributable, a 10% excise tax will be imposed on the
Employer maintaining the Plan with respect to such amounts.</TD>
</TR>
<TR><TD STYLE="FONT-SIZE: 6PT">&nbsp;</TD></TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="14%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Excess Contributions, including
any amount recharacterized as a Voluntary After-tax
Contribution, shall be treated as Annual Additions with respect
to the Plan Year to which the excess is attributable, even if
distributed.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="14%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(3)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Excess Contributions shall be
adjusted for any income or loss up to the date of distribution.
The income or loss allocable to Excess Contributions allocated
to each Participant is the sum of (1)&nbsp;income or loss allocable
to the Participant&#146;s Elective Deferral account (and, if
applicable, the QNEC account or the QMAC account or both) for
the Plan Year multiplied by a fraction, the numerator of which
is such Participant&#146;s Excess Contributions for the year and the
denominator is the Participant&#146;s account balance attributable
to Elective Deferrals (and QNECs or QMACs, or both, if any of
such contributions are included in the ADP test) without regard
to any income or loss occurring during such Plan Year; and (2)
ten percent (10%) of the amount determined under (1)&nbsp;multiplied
by the number of whole calendar months between the end of the
Plan Year and the date of distribution, counting the month of
distribution if the distribution occurs after the fifteenth
(15<SUP style="font-size: 85%; vertical-align: text-top">th</SUP>) of such month. A Plan may use any reasonable
method for computing the income or loss allocable to Excess
Contributions, provided such method is used consistently for
all Participants and for all corrective distributions under the
Plan for the Plan Year, and is used by the Plan for allocating
income or loss to Participant&#146;s accounts.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="14%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(4)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Excess Contributions shall be
distributed from the Participant&#146;s Elective Deferral account
and QMAC account (if applicable) in proportion to the
Participant&#146;s Elective Deferrals and QMACs (to the extent used
in the ADP Test) for the test year. Excess Contributions shall
be distributed from the Participant&#146;s QNEC account only to the
extent that such Excess Contributions exceed the Participant&#146;s
Elective Deferral and QMAC account for the applicable test
year.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="14%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(5)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The return of an Excess
Contribution under a Plan established under a Davis-Bacon
Adoption Agreement will be reported as additional wages paid to
the affected Participant.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="14%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(6)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>For Plan Years beginning after
2005, distribution of Elective Deferrals that are Excess
Aggregate Contributions shall be made from the Participant&#146;s
pre-tax Elective Deferrals account before the Participant&#146;s
Roth Elective Deferral account, to the extent pre-tax Elective
Deferrals were made for the year, unless the Participant
specifies otherwise.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><I>(b)</I></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Distribution Of&nbsp;Excess&nbsp;Aggregate&nbsp;Contributions</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="14%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Excess Contributions and Excess
Aggregate Contributions are allocated to the Highly Compensated
Employees with the largest amount of Employer contributions
taken into account in calculating</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio --> - 151 - <!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #textcolor#; background: #bgcolor#">
    <TD width="14%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the ADP or ACP Test for the year in which the excess arose,
beginning with the Highly Compensated Employee with the
largest amount of such Employer contributions and continuing
in descending order until all the Excess Contributions and
Excess Aggregate Contributions have been allocated.
Notwithstanding any other provisions of this Plan, Excess
Aggregate Contributions, plus any income and minus any loss
allocable thereto, shall be forfeited, if forfeitable or if
not forfeitable, distributed no later than the last day of
each Plan Year to Participants to whose accounts such Excess
Aggregate Contributions were allocated for the preceding
Plan Year. Excess Aggregate Contributions are allocated to
the Highly Compensated Employees with the largest
Contribution Percentage Amounts taken into account in
calculating the ACP Test for the year in which the excess
arose, beginning with the Highly Compensated Employee with
the largest amount of such Contribution Percentage and
continuing in descending order until all the Excess
Aggregate Contributions have been allocated. For purposes
of the preceding sentence, the &#147;largest amount&#148; is
determined after distribution of any Excess Aggregate
Contributions.</TD>
</TR>
<TR><TD STYLE="FONT-SIZE: 6PT">&nbsp;</TD></TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="14%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If such Excess Aggregate
Contributions are distributed more than two and one-half (2<FONT style="font-size: 70%"><SUP>1</SUP></FONT>/<FONT style="font-size: 60%">2</FONT>)
months after the last day of the Plan Year in which such excess
amount arose, a 10% excise tax will be imposed on the Employer
maintaining the Plan with respect to those amounts. Excess
Aggregate Contributions shall be treated as Annual Additions
for purposes of Article&nbsp;X, Limitations On Allocations, even if
distributed.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="14%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(3)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Excess Aggregate Contributions
shall be adjusted for any income or loss up to the date of the
distribution. The income or loss allocable to the Excess
Aggregate Contributions allocated to each Participant is the
sum of (1)&nbsp;income or loss allocable to each Participant&#146;s
Employee Contribution account, Matching Contribution account,
QMAC account (if any, and if all amounts therein are not used
in the ADP Test) and, if applicable, QNEC account and the
Elective Deferral account for the Plan Year multiplied by a
fraction, the numerator of which is such Participant&#146;s Excess
Aggregate Contributions for the year and the denominator is the
Participant&#146;s account balance(s) attributable to Contribution
Percentage Amounts without regard to any income or loss
occurring during such Plan Year; and (2)&nbsp;ten percent (10%) of
the amount determined under (1)&nbsp;multiplied by the number of
whole calendar months between the end of the Plan Year and the
date of distribution, counting the month of distribution if
distribution occurs after the fifteenth (15<SUP style="font-size: 85%; vertical-align: text-top">th</SUP>) of
such month.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="14%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(4)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Excess Aggregate Contributions
shall be forfeited, if forfeitable, or distributed on a
pro-rata basis, from the Participant&#146;s Voluntary After-tax
Contribution account, Required After-tax Contribution account,
Matching Contribution account and QMAC account (and if
applicable the Participant&#146;s QNEC account, and/or Elective
Deferral account, or both).</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="14%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(5)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Forfeitures of Excess Aggregate
Contributions may be reallocated to the accounts of other
Participants or applied to reduce Employer contributions, or as
otherwise elected by the Employer.</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio --> - 152 - <!-- /Folio -->
</DIV>

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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="14%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(6)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Notwithstanding paragraphs
(b)(2)(vi)(A) and (B)&nbsp;of Regulations Section&nbsp;1.401(m)-2, a
distribution of Excess Aggregate Contributions is not
includible in gross income to the extent it represents a
distribution of Roth 401(k) Deferrals. However, the income
allocable to a corrective distribution of Excess Aggregate
Contributions that are Roth 401(k) Deferrals is taxed in the
same manner as income allocable to a corrective distribution of
Excess Aggregate Contributions that are not Roth 401(k)
Deferrals.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="14%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(7)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Employee Contributions shall
mean any contribution (other than Roth 401(k) Deferrals) made
to the Plan by or on behalf of a Participant that is included
in the Participant&#146;s gross income in the year in which made and
that is maintained under a separate account to which earnings
and losses are allocated.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><I>Income on Corrective Distributions of Roth </I><I>401(k)</I><I> Deferrals &#151; </I>A
distribution of Excess Contributions or Excess Aggregate Contributions or
Excess Deferrals is not includible in gross income to the extent it represents
a distribution of designated Roth 401(k) Deferrals. However, the income
allocable to a corrective distribution of Excess Contributions, Excess
Aggregate Contributions or Excess Deferrals that are designated Roth 401(k)
Deferrals is included in gross income in the same manner as income allocable to
a corrective distribution of Excess Contributions, Excess Aggregate
Contributions or Excess Deferrals that are not designated as Roth 401(k)
Deferrals.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><I>Distributions of Roth </I><I>401(k)</I><I> Deferrals &#151; </I>Unless otherwise
elected on the Adoption Agreement, the Plan Administrator may adopt a uniform
written administrative policy that permits a Participant (including a Highly
Compensated Employee) who has made Elective Deferrals for a year where such
Elective Deferrals includes both pre-tax Elective Deferrals and Roth 401(k)
Deferrals to elect whether the Excess Deferrals, Excess Contributions, Excess
Aggregate Contributions and Excess Annual Additions are to be attributed to
pre-tax Elective Deferrals or Roth 401(k) Deferrals or a combination of the
two. In the event that no such administrative policy is adopted, Excess
Contributions will be first attributed to pre-tax Elective Deferrals, and if
such pre-tax contributions are not in an amount sufficient to make full
correction, will then be attributed to Roth 401(k) Deferrals.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B><I>11.5</I></B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Qualified&nbsp;Non-Elective&nbsp;And/Or&nbsp;Matching&nbsp;Contributions</I></B></TD>
</TR>

</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">The Employer may make a Qualified Non-Elective Contribution (QNEC)&nbsp;or Qualified Matching
Contribution (QMAC)&nbsp;for Non-Highly Compensated Employees (whether or not so designated in
the Adoption Agreement) to increase the Average Deferral Percentage and/or Average
Contribution Percentage to the point where the Plan passes the ADP Test and/or the ACP Test.
The following rules apply with respect to such contributions:
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>A QNEC or QMAC used in the ADP Test may not also be included in
the ACP Test.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If testing is done on the basis of current Plan Year data,
QNECs and/or QMACs must be made and credited to Participant accounts not later
than the last day of the twelve (12)&nbsp;consecutive month period following the end
of the Plan Year being tested.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If testing is done on the basis of Prior Plan Year data for
Non-Highly Compensated Employees, QNECs and/or QMACs for such Employees must be
contributed not later than the last day of the Plan Year being tested.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If the Employer makes Non-Elective Contributions which are not
designated as Qualified Non-Elective Contributions at the time of the
contribution to the Plan, the Plan Administrator may redesignate such
contributions as Qualified Non-Elective</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio --> - 153 - <!-- /Folio -->
</DIV>

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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Contributions if the contributions otherwise satisfy the requirements of a
Qualified Non-Elective Contribution.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(e)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Employer&#146;s contribution will be allocated to a group of
Non-Highly Compensated Participants designated by the Plan Administrator. The
allocation will be the lesser of the amount required to pass the ADP/ACP Test,
or the maximum permitted under Code Section&nbsp;415.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(f)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Effective for Plan Years beginning on or after January&nbsp;1,
2006, Qualified Non-Elective Contributions made pursuant to any election on
the Adoption Agreement cannot be taken into account for the ADP test for a
Plan Year for an NHCE to the extent such contributions exceed the product of
that NHCE&#146;s Compensation and the greater of 5% or two times the Plan&#146;s
representative contribution rate for purposes of &#167;1.401(m)-2(a)(6) (v)(B).
The representative contribution rate is the lowest applicable contribution
rate of any eligible NHCE among a group of eligible NHCEs that consist of half
of all eligible NHCEs for the Plan Year (or if greater, the lowest applicable
contribution rate of any eligible NHCE in the group of all eligible NHCEs for
the Plan Year and who is employed by the Employer on the last day of the Plan
Year.)</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If the Employer has elected in the Adoption Agreement to use the Current
Year Testing method, in lieu of distributing Excess Contributions, or Excess
Aggregate Contributions and to the extent elected by the Employer in the
Adoption Agreement, the Employer may make a QNEC on behalf of Participants
that are sufficient to satisfy the ADP Test and the ACP Test. Such QNEC
will be allocated either to all Participants or only to Participants who are
Non-Highly Compensated Employees, as elected by the Employer in the Adoption
Agreement, in the ratio in which each such Participant&#146;s Compensation for
the Plan Year bears to the total Compensation of all such Participants for
such Plan Year.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Qualified Non-Elective Contributions that are made in connection with an
Employer&#146;s obligation to pay prevailing wages under the Davis Bacon Act or
similar legislation can be taken into account for a Plan Year for an NHCE to
the extent such contributions do not exceed 10 % of that NHCEs Compensation.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">7.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Article&nbsp;XI entitled &#147;ANTIDISCRIMINATION TESTING&#148; is further amended by the addition of a new
subparagraph 11.14(f) at the end of paragraph 11.14 entitled &#147;<B>ACP Test Safe Harbor&#148;, </B>which
shall read as follows:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&#147;(f)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Effective as of the first day of the Plan&#146;s 2006 Plan Year, if the Employer has
specified other eligibility requirements pursuant to sub-paragraph (e)&nbsp;immediately
above, the additional matching contributions may be subject to the testing requirements
of paragraph 11.2 rather than the Safe-Harbor rules of paragraph 11.10. The testing
requirements of paragraph 11.2 will apply in any year that a Non-Highly Compensated
Employee fails to receive a full allocation of matching contributions, due to the
imposition of the more restrictive eligibility requirements.&#148;</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">8.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Article&nbsp;XII entitled &#147;ADMINISTRATION&#148; is amended by the addition of a new subparagraph 12.9
(n)&nbsp;to subparagraph 12.9 entitled &#147;<B><I>Participant Loans</I></B>&#148;:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B><I>&#147;(n)</I></B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Special Rules for the application of the provisions of the
Katrina Emergency Tax Relief Act of 2005 (KETRA)&nbsp;and the Gulf Opportunity Zone
Act of 2005 (GOZA) </I></B>&#151; If applicable, the Plan Sponsor is authorized to comply
with the provisions of KETRA, GOZA and any otherwise applicable IRS and DOL
guidance and is deemed to have retroactively amended its Plan to comply with
applicable law and regulation. The following provisions shall apply to
participant loans made to qualified Plan Participants whose principal residence
was in a federally proclaimed disaster area</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio --> - 154 - <!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>affected by Hurricane Katrina, Hurricane Rita or Hurricane Wilma, and as a
result of any or all of such Hurricanes incurred an economic loss. For
purposes of these provisions, such rules will apply to participant loans
that are granted at any time on or after August&nbsp;25, 2005 and before December
31, 2006 with respect to Hurricane Katrina, at any time on or after December
21, 2005 and before December&nbsp;31, 2006, with respect to Hurricane Rita, and
at any time on or after December&nbsp;21, 2005 and before December&nbsp;31, 2006, with
respect to Hurricane Wilma.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>For participant loans made to Plan Participants
eligible for KETRA or GOZA relief during the foregoing periods, the
maximum permissible dollar limit for participant loans is increased
from $50,000 to $100,000.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>In calculating the maximum available loan
amount available for a Plan Participant eligible for KETRA or GOZA
relief, the entire present value of the Participant&#146;s vested account
balance under the Plan shall be used.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(3)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>In the event a Participant who is eligible for
relief under KETRA or GOZA had an outstanding participant loan as of
August&nbsp;25, 2005 with respect to Hurricane Katrina, September&nbsp;23, 2005
with respect to Hurricane Rita, or October&nbsp;23, 2005 with respect to
Hurricane Wilma, and the current maturity date of such participant loan
is on or before December&nbsp;31, 2006, the applicable maturity date of such
participant loan shall be extended for one (1)&nbsp;year. Repayment amounts
of such affected participant loans shall be adjusted to take into
account the extension and additional interest accruing during such
extension. For purposes of this relief, the extension period shall be
disregarded in determining the five-year period under Code Section&nbsp;72.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(4)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Additionally, the Plan could have provided
for special hurricane&#150;related loans to Plan Participants who lived or
worked in the Hurricane Katrina disaster area that qualified for
individual relief from the Federal Emergency Management Agency.
Similar relief is not available for Hurricanes Rita and Wilma. These
special loans could also have been made available to Plan Participants
residing outside the disaster area if they had a child, parent,
grandparent or other dependent that lived or worked in the disaster
area. These loans are subject to and must satisfy the requirements of
Code Section&nbsp;72(p). The increase in the loan limit to $100,000 as
specified in (1)&nbsp;above did not apply to these loans.&#148;</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio --> - 155 - <!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>AMENDMENT<BR>
TO THE<BR>
BASIC PLAN DOCUMENT #01</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Employer named in the Adoption agreement hereby amends Basic Plan Document #01 (the &#147;Plan&#148;) to
reflect the automatic rollover provisions applicable to involuntary cash-out distributions as
provided in Internal Revenue Service Notice 2005-5 (the &#148;Notice&#148;). This amendment is intended as a
good faith compliance effort with the requirements of the Notice and is to be construed in
accordance with the Notice and the guidance issued thereunder. Except as otherwise provided, this
amendment shall be effective as of March&nbsp;28, 2005. This amendment shall supersede the provisions
of the Plan to the extent those provisions are inconsistent with the provisions of this amendment.
The Basic Plan Document #01 is hereby amended as follows:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Paragraphs 6.3(b), 6.3(h), and 6.6(c) of the Plan are deleted in their entirety. Paragraph&nbsp;6.3(b)
is replaced by the following Paragraph (b), and Paragraphs 6.3(h), 6.6(c) are replaced with the
word &#147;reserved.&#148; New Paragraphs 7.15 (d), (g)&nbsp;and (h)&nbsp;are added, existing Paragraphs 7.15 (d), (e)
and (f)&nbsp;are relabeled as (e), (f)&nbsp;and (i)&nbsp;respectively, and Paragraph&nbsp;7.15 (c)&nbsp;is amended as
indicated below:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">6.3</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>When a Participant terminates employment and the value of the Participant&#146;s Vested
Account Balance is not greater than $5,000, the Participant may request a distribution of the
value of the entire vested portion of such account balance, without the need for spousal
consent, and the nonvested portion shall be treated as a forfeiture upon such distribution.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Unless elected otherwise in the Adoption Agreement, if the Participant does not
elect to have such distribution paid directly to an Eligible Retirement Plan, as
specified by the Participant, or does not elect to receive the distribution
directly, the Plan Administrator may pay the distribution in a Direct Rollover to
an Individual Retirement Plan that is designated by the Plan Administrator and is
communicated to the Plan Participant. The extent to which rollover amounts will be
included or excluded in determining the value of the Participant&#146;s Vested Account
Balance for purposes of the Plan&#146;s involuntary cash-out rules will be governed by
the existing Adoption Agreement provision. Notwithstanding the preceding sentence,
rollover amounts will always be considered in determining if the $1,000 threshold
has been exceeded.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Unless elected otherwise in the Adoption Agreement, if a Participant&#146;s Vested
Account Balance is $1,000 or less, such distribution shall be paid in a direct
distribution to the Participant after complying with the federal tax withholding
rules. Terminated Participants receiving an involuntary distribution of $200 or
more must be notified of their right to have such amounts directly rolled-over to
an IRA or qualified plan of their choosing.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>If elected in the Adoption Agreement, the Plan Administrator may suspend the
processing of the automatic rollover provisions of this paragraph of amounts set
forth in the adoption agreement but not greater than $5,000 from March&nbsp;28, 2005
through December&nbsp;31, 2005, or until such time as adequate administrative procedures
are put in place to process an involuntary cash-out in accordance with the
foregoing provisions. Any such automatic rollover, which has been suspended during
this period, shall be completed no later than December&nbsp;31, 2005.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(h)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Reserved.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">6.6</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Reserved.</TD>
</TR>

</TABLE>
</DIV>


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<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">7.15</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The number $5,000 is replaced by $1,000 where it appears in
the second sentence of said paragraph.</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio --> - 156 - <!-- /Folio -->
</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Unless elected otherwise in the Adoption Agreement, if a terminated
Participant cannot be located, the Participant&#146;s Vested Account Balance is in excess
of $1,000 but not greater than $5,000, and no Participant election has been made
regarding the disposition of their Vested Account Balance, the automatic rollover
provisions of Code Section&nbsp;401(a)(31)(B) as contained at paragraph 6.3(b) shall be
applied to said Account.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(g)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>In the event of a plan termination, the Plan Administrator shall apply such
search methods for locating missing Participants as described in the Department of
Labor Field Assistance Bulletin 2004-02 as it considers in its sole discretion
appropriate under the circumstances.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(h)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>In making distributions from a terminating Plan on behalf of Participants who
are either determined to be missing or who otherwise fail to elect a method of
distribution in connection with the termination of the Plan, the Plan Administrator
shall comply with the relevant requirements of proposed Treasury Regulation
&#167;2550.404a-2, without regard to the amount involved in the rollover distribution.</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio --> - 157 - <!-- /Folio -->
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