PROTOTYPE DEFINED BENEFIT PENSION PLAN AND TRUST

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                                                                    EXHIBIT 10.4

                PROTOTYPE DEFINED BENEFIT PENSION PLAN AND TRUST

                                  SPONSORED BY

                                      SBERA

                             BASIC PLAN DOCUMENT #02

COPYRIGHT 2002 MCKAY HOCHMAN CO., INC.                               AUGUST 2002

                                                                            8/02

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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.

                                TABLE OF CONTENTS

<Table>
   <S>    <C>                                                                                                      <C>
   1.2    ACTUARIAL EQUIVALENT (EQUIVALENCE)........................................................................2
   1.3    ADOPTION AGREEMENT........................................................................................2
   1.4    ANNIVERSARY DATE..........................................................................................2
   1.5    ANNUAL ADDITIONS..........................................................................................2
   1.6    ANNUAL BENEFIT............................................................................................2
   1.7    ANNUITY STARTING DATE.....................................................................................3
   1.8    APPLICABLE INTEREST RATE..................................................................................3
   1.9    APPLICABLE LIFE EXPECTANCY................................................................................3
   1.10   APPLICABLE MORTALITY TABLE................................................................................3
   1.11   AVERAGE ANNUAL COMPENSATION...............................................................................3
   1.12   BASIC NORMAL RETIREMENT BENEFIT...........................................................................3
   1.13   BREAK IN SERVICE..........................................................................................4
   1.14   CODE......................................................................................................4
   1.15   COMPENSATION..............................................................................................4
   1.16   COVERED COMPENSATION......................................................................................6
   1.17   CUSTODIAN.................................................................................................6
   1.18   DEFINED BENEFIT PLAN......................................................................................6
   1.19   DEFINED BENEFIT PLAN DOLLAR LIMITATION....................................................................6
   1.20   DEFINED BENEFIT (PLAN) FRACTION...........................................................................6
   1.21   DEFINED CONTRIBUTION PLAN.................................................................................7
   1.22   DEFINED CONTRIBUTION (PLAN) FRACTION......................................................................7
   1.23   DESIGNATED BENEFICIARY....................................................................................7
   1.24   DIRECT ROLLOVER...........................................................................................7
   1.25   DISABILITY................................................................................................7
   1.26   DISTRIBUTEE...............................................................................................7
   1.27   DISTRIBUTION CALENDAR YEAR................................................................................7
   1.28   EARLIEST RETIREMENT AGE...................................................................................7
   1.29   EARLY RETIREMENT AGE......................................................................................8
   1.30   EARNED INCOME.............................................................................................8
   1.31   EFFECTIVE DATE............................................................................................8
   1.32   ELECTION PERIOD...........................................................................................8
   1.33   ELAPSED TIME..............................................................................................8
   1.34   ELIGIBLE RETIREMENT PLAN..................................................................................8
   1.35   ELIGIBLE ROLLOVER DISTRIBUTION............................................................................8
   1.36   EMPLOYEE..................................................................................................8
   1.37   EMPLOYER..................................................................................................9
   1.38   ENTRY DATE................................................................................................9
   1.39   ERISA.....................................................................................................9
   1.40   FIRST DISTRIBUTION CALENDAR YEAR..........................................................................9
   1.41   FRESH-START DATE..........................................................................................9
   1.42   FRESH-START GROUP.........................................................................................9
   1.43   FROZEN ACCRUED BENEFIT....................................................................................9
   1.44   FROZEN PROJECTED BENEFIT.................................................................................10
   1.45   FUND.....................................................................................................10
   1.46   HIGHEST AVERAGE COMPENSATION.............................................................................10
   1.47   HIGHLY COMPENSATED EMPLOYEE..............................................................................10
   1.48   HOUR OF SERVICE..........................................................................................11
   1.49   JOINT AND SURVIVOR ANNUITY...............................................................................11
   1.50   KEY EMPLOYEE.............................................................................................12
   1.51   LEASED EMPLOYEE..........................................................................................12
   1.52   LIMITATION YEAR..........................................................................................12
   1.53   LOOKBACK MONTH...........................................................................................12
</Table>

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<Table>
<S>       <C>                                                                                                      <C>
   1.54   MAXIMUM PERMISSIBLE AMOUNT...............................................................................12
   1.55   MASTER OR PROTOTYPE PLAN.................................................................................13
   1.56   MONTH OF SERVICE.........................................................................................13
   1.57   NORMAL RETIREMENT AGE....................................................................................13
   1.58   NORMAL RETIREMENT BENEFIT................................................................................14
   1.59   NORMAL RETIREMENT DATE...................................................................................14
   1.60   OWNER-EMPLOYEE...........................................................................................14
   1.61   PAIRED PLANS.............................................................................................14
   1.62   PARTICIPANT..............................................................................................14
   1.63   PERIOD OF SEVERANCE......................................................................................14
   1.64   PERMISSIVE AGGREGATION GROUP.............................................................................14
   1.65   PLAN.....................................................................................................14
   1.66   PLAN ADMINISTRATOR.......................................................................................14
   1.67   PLAN YEAR................................................................................................14
   1.68   PRESENT VALUE............................................................................................14
   1.69   PROJECTED ANNUAL BENEFIT.................................................................................15
   1.70   QUALIFIED DEFERRED COMPENSATION PLAN.....................................................................15
   1.71   QUALIFIED DOMESTIC RELATIONS ORDER.......................................................................15
   1.72   QUALIFIED EARLY RETIREMENT AGE...........................................................................15
   1.73   QUALIFIED JOINT AND SURVIVOR ANNUITY.....................................................................15
   1.74   QUALIFIED VOLUNTARY CONTRIBUTION.........................................................................15
   1.75   REQUIRED AGGREGATION GROUP...............................................................................15
   1.76   REQUIRED BEGINNING DATE..................................................................................15
   1.77   RETIREMENT PROTECTION ACT OF 1999 (RPA '94) OLD LAW BENEFIT..............................................16
   1.78   ROLLOVER CONTRIBUTION....................................................................................16
   1.79   SELF-EMPLOYED INDIVIDUAL.................................................................................16
   1.80   SERVICE..................................................................................................16
   1.81   SHAREHOLDER EMPLOYEE.....................................................................................16
   1.82   SIMPLIFIED EMPLOYEE PENSION PLAN.........................................................................16
   1.83   SOCIAL SECURITY RETIREMENT AGE...........................................................................16
   1.84   SPONSOR..................................................................................................16
   1.85   SPOUSE...................................................................................................17
   1.86   STABILITY PERIOD.........................................................................................17
   1.87   STRAIGHT LIFE ANNUITY....................................................................................17
   1.88   SUPER TOP-HEAVY PLAN.....................................................................................17
   1.89   TAX REFORM ACT OF 1986 (TRA '86) ACCRUED BENEFIT.........................................................17
   1.90   TAXABLE WAGE BASE........................................................................................17
   1.91   THEORETICAL CONTRIBUTION.................................................................................17
   1.92   THEORETICAL ILP RESERVE..................................................................................17
   1.93   TOP-HEAVY DETERMINATION DATE.............................................................................17
   1.94   TOP-HEAVY PLAN...........................................................................................17
   1.95   TOP-HEAVY RATIO..........................................................................................18
   1.96   TOP-PAID GROUP...........................................................................................18
   1.97   TRANSFER CONTRIBUTION....................................................................................19
   1.98   TRUST....................................................................................................19
   1.99   TRUSTEE..................................................................................................19
   1.100    USERRA.................................................................................................19
   1.101    VALUATION DATE.........................................................................................19
   1.102    VESTED ACCRUED BENEFIT.................................................................................19
   1.103    VOLUNTARY AFTER-TAX CONTRIBUTION.......................................................................19
   1.104    WELFARE BENEFIT FUND...................................................................................19
   1.105    YEAR OF PARTICIPATION..................................................................................20
   1.106    YEAR OF SERVICE........................................................................................20

ELIGIBILITY REQUIREMENTS...........................................................................................21

   2.1    PARTICIPATION............................................................................................21
   2.2    CHANGE IN CLASSIFICATION OF EMPLOYMENT...................................................................21
   2.3    COMPUTATION PERIOD.......................................................................................21
   2.4    EMPLOYMENT RIGHTS........................................................................................21
   2.5    SERVICE WITH CONTROLLED GROUPS...........................................................................21
</Table>

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<Table>
<S>       <C>                                                                                                      <C>
   2.6    LEASED EMPLOYEES.........................................................................................21

EMPLOYER CONTRIBUTIONS.............................................................................................23

   3.1    AMOUNT...................................................................................................23
   3.2    EXPENSES AND FEES........................................................................................23
   3.3    RESPONSIBILITY FOR CONTRIBUTIONS.........................................................................23
   3.4    ALLOCATIONS OF  BENEFITS.................................................................................23
   3.5    RETURN OF CONTRIBUTIONS..................................................................................24

EMPLOYEE CONTRIBUTIONS.............................................................................................25

   4.1    VOLUNTARY AFTER-TAX CONTRIBUTIONS........................................................................25
   4.2    QUALIFIED VOLUNTARY CONTRIBUTIONS........................................................................25
   4.3    ROLLOVER CONTRIBUTION....................................................................................25
   4.4    TRANSFER CONTRIBUTION....................................................................................25
   4.5    DIRECT ROLLOVER OF BENEFITS..............................................................................26
   4.6    SEPARATE ACCOUNTS........................................................................................26
   4.7    ADJUSTMENTS TO PARTICIPANT ACCOUNTS......................................................................26
   4.8    NONFORFEITABILITY........................................................................................27
   4.9    IN-SERVICE WITHDRAWALS OF EMPLOYEE CONTRIBUTIONS.........................................................27
   4.10   WITHDRAWAL ON TERMINATION OF EMPLOYMENT..................................................................27
   4.11   WITHDRAWAL ON DEATH......................................................................................27

RETIREMENT BENEFITS................................................................................................28

   5.1    NORMAL RETIREMENT BENEFIT................................................................................28
   5.2    ADJUSTING FROZEN ACCRUED BENEFITS........................................................................28
   5.3    LATE RETIREMENT BENEFIT..................................................................................28
   5.4    DISABILITY RETIREMENT BENEFIT............................................................................29
   5.5    DEFINITE BENEFIT REQUIREMENTS............................................................................29
   5.6    EARLY RETIREMENT BENEFIT.................................................................................30
   5.7    CASH-OUT OF ACCRUED BENEFITS.............................................................................30
   5.8    RESTRICTIONS ON IMMEDIATE DISTRIBUTIONS..................................................................30
   5.9    NORMAL FORM OF PAYMENT...................................................................................31
   5.10   OPTIONAL FORMS OF PAYMENT................................................................................31
   5.11   COMMENCEMENT OF BENEFITS.................................................................................32
   5.12   IN-SERVICE WITHDRAWALS OF EMPLOYER CONTRIBUTIONS.........................................................32
   5.13   CLAIMS PROCEDURES........................................................................................32
   5.14   SUSPENSION OF BENEFITS...................................................................................32
   5.15   SPECIAL RULES FOR FULLY INSURED PLANS....................................................................33

DISTRIBUTION REQUIREMENTS..........................................................................................35

   6.1    JOINT AND SURVIVOR ANNUITY REQUIREMENTS..................................................................35
   6.2    MINIMUM DISTRIBUTION REQUIREMENTS........................................................................35
   6.3    LIMITS ON DISTRIBUTION PERIODS...........................................................................35
   6.4    REQUIRED BEGINNING DATE..................................................................................35
   6.5    DETERMINATION OF AMOUNT TO BE DISTRIBUTED EACH YEAR......................................................36
   6.6    ELIGIBILITY FOR DEATH BENEFITS...........................................................................38
   6.7    DEATH AFTER COMMENCEMENT OF BENEFITS.....................................................................38
   6.8    DEATH PRIOR TO COMMENCEMENT OF BENEFITS..................................................................38
   6.9    LIFE EXPECTANCY..........................................................................................39
   6.10   BENEFICIARY ELECTION OF DISTRIBUTION METHOD..............................................................39
   6.11   PAYMENTS TO A CHILD OF THE PARTICIPANT...................................................................39
   6.12   DEEMED DISTRIBUTION STARTING DATE........................................................................39
   6.13   NO BENEFICIARY...........................................................................................39
   6.14   TRANSITIONAL RULES.......................................................................................39

JOINT AND SURVIVOR ANNUITY REQUIREMENTS............................................................................41

   7.1    PRECEDENCE OVER CONFLICTING PROVISIONS...................................................................41
   7.2    PAYMENT OF QUALIFIED JOINT AND SURVIVOR ANNUITY..........................................................41
   7.3    PAYMENT OF QUALIFIED PRE-RETIREMENT SURVIVOR ANNUITY.....................................................41
</Table>

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<Table>
<S>       <C>                                                                                                      <C>
   7.4    QUALIFIED ELECTION.......................................................................................41
   7.5    NOTICE REQUIREMENTS FOR QUALIFIED JOINT AND SURVIVOR ANNUITY.............................................42
   7.6    NOTICE REQUIREMENTS FOR QUALIFIED PRE-RETIREMENT SURVIVOR ANNUITY........................................43
   7.7    NO NOTICES FOR FULLY SUBSIDIZED PLANS....................................................................43
   7.8    TRANSITIONAL JOINT AND SURVIVOR ANNUITY RULES............................................................43
   7.9    AUTOMATIC JOINT AND SURVIVOR ANNUITY AND EARLY SURVIVOR ANNUITY..........................................43
   7.10   ANNUITY CONTRACTS........................................................................................44

VESTING............................................................................................................45

   8.1    EMPLOYER PAID BENEFITS...................................................................................45
   8.2    COMPUTATION PERIOD.......................................................................................45
   8.3    REQUALIFICATION AFTER A BREAK IN SERVICE.................................................................45
   8.4    CALCULATING VESTED INTEREST..............................................................................45
   8.5    COMMENCEMENT OF BENEFITS.................................................................................45
   8.6    FORFEITURES..............................................................................................45
   8.7    UNCLAIMED BENEFITS.......................................................................................45
   8.8    AMENDMENT OF VESTING SCHEDULE............................................................................46
   8.9    AMENDMENTS AFFECTING VESTED AND/OR ACCRUED BENEFITS......................................................46
   8.10   SERVICE WITH CONTROLLED GROUPS...........................................................................47
   8.11   COMPLIANCE WITH UNIFORMED SERVICE EMPLOYMENT AND REEMPLOYMENT RIGHTS ACT OF 1994.........................47

LIMITATIONS ON BENEFITS............................................................................................48

   9.1    PARTICIPATION IN THIS PLAN...............................................................................48
   9.2    PARTICIPATION IN THIS PLAN AND ANOTHER EMPLOYER PLAN.....................................................48
   9.3    LIMITATIONS ON BENEFITS..................................................................................49

ADMINISTRATION.....................................................................................................50

   10.1   PLAN ADMINISTRATOR.......................................................................................50
   10.2   PERSONS SERVING AS PLAN ADMINISTRATOR....................................................................51
   10.3   ACTION BY EMPLOYER.......................................................................................51
   10.4   RESPONSIBILITIES OF THE PARTIES..........................................................................51
   10.5   ALLOCATION OF INVESTMENT RESPONSIBILITY..................................................................51
   10.6   APPOINTMENT OF INVESTMENT MANAGER........................................................................51
   10.7   PARTICIPANT LOANS........................................................................................51
   10.8   INSURANCE POLICIES.......................................................................................53
   10.9   DETERMINATION OF QUALIFIED DOMESTIC RELATIONS ORDER (QDRO OR ORDER)......................................54
   10.10    RECEIPT AND RELEASE FOR PAYMENTS.......................................................................55
   10.11    RESIGNATION AND REMOVAL................................................................................55
   10.12    CLAIMS AND CLAIMS REVIEW PROCEDURE.....................................................................55
   10.13    BONDING................................................................................................56

TRUST PROVISIONS...................................................................................................57

   11.1   ESTABLISHMENT OF THE TRUST...............................................................................57
   11.2   CONTROL OF PLAN ASSETS...................................................................................57
   11.3   DISCRETIONARY TRUSTEE....................................................................................57
   11.4   NONDISCRETIONARY TRUSTEE.................................................................................58
   11.5   PROVISIONS RELATING TO INDIVIDUAL TRUSTEES...............................................................58
   11.6   INVESTMENT INSTRUCTIONS..................................................................................58
   11.7   FIDUCIARY STANDARDS......................................................................................58
   11.8   POWERS OF THE TRUSTEE....................................................................................59
   11.9   APPOINTMENT OF ADDITIONAL TRUSTEE AND ALLOCATION OF RESPONSIBILITIES.....................................61
   11.10    COMPENSATION, ADMINISTRATIVE FEES AND EXPENSES.........................................................61
   11.11    RECORDS................................................................................................62
   11.12    LIMITATION ON LIABILITY AND INDEMNIFICATION............................................................62
   11.13    CUSTODIAN..............................................................................................64
   11.14    INVESTMENT ALTERNATIVES OF THE CUSTODIAN...............................................................65
   11.15    PROHIBITED TRANSACTIONS................................................................................65
   11.16    EXCLUSIVE BENEFIT RULES................................................................................65
   11.17    ASSIGNMENT AND ALIENATION OF BENEFITS..................................................................65
</Table>

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<Table>
<S>       <C>                                                                                                      <C>
   11.18    LIQUIDATION OF ASSETS..................................................................................66
   11.19    RESIGNATION AND REMOVAL................................................................................66

TOP-HEAVY PROVISIONS...............................................................................................67

   12.1   APPLICABILITY OF RULES...................................................................................67
   12.2   MINIMUM BENEFIT..........................................................................................67
   12.3   MINIMUM VESTING..........................................................................................68
   12.4   LIMITATIONS ON BENEFITS..................................................................................68
   12.5   BENEFIT REDUCTION RESULTING FROM AGGREGATION.............................................................68

AMENDMENT AND TERMINATION..........................................................................................71

   13.1   AMENDMENT BY SPONSOR.....................................................................................71
   13.2   AMENDMENT BY EMPLOYER....................................................................................71
   13.3   PROTECTED BENEFITS.......................................................................................71
   13.4   PLAN TERMINATION.........................................................................................71
   13.5   ALLOCATION OF ASSETS UPON TERMINATION....................................................................71
   13.6   EARLY TERMINATION PROVISIONS.............................................................................72
   13.7   EARLY TERMINATION RESTRICTIONS...........................................................................73
   13.8   QUALIFICATION OF EMPLOYER'S PLAN.........................................................................74
   13.9   MERGERS AND CONSOLIDATIONS...............................................................................75
   13.10    RESIGNATION AND REMOVAL................................................................................75
   13.11    QUALIFICATION OF PROTOTYPE.............................................................................75

GOVERNING LAW......................................................................................................76

   14.1   GOVERNING LAW............................................................................................76
   14.2   STATE COMMUNITY PROPERTY LAWS............................................................................76
</Table>

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                PROTOTYPE DEFINED BENEFIT PENSION PLAN AND TRUST

                                  SPONSORED BY

                                      SBERA

The Sponsor hereby establishes the following Prototype Retirement Plan and Trust
for use by those of its customers who qualify and wish to adopt a qualified
retirement program. Any Plan and Trust established hereunder shall be
administered for the exclusive benefit of Participants and their beneficiaries
under the following terms and conditions:

                                    ARTICLE I

                                   DEFINITIONS

1.1      ACCRUED BENEFIT
The Basic Normal Retirement Benefit computed in accordance with the Plan's
benefit formula projected to a Participant's Normal Retirement Age based on the
Participant's Average Annual Compensation as defined in paragraph 1.11, in
effect at the date of determination and determined under one of the methods
specified below:

         (a)     Under the fractional method of calculating Accrued Benefit, the
                 Normal Retirement Benefit at the Participant's Normal
                 Retirement Age is multiplied by a fraction, as specified in the
                 Adoption Agreement, the numerator of which is either the actual
                 number of Years of Service the Participant has completed with
                 the Employer or the actual number of Years of Participation in
                 the Plan, and the denominator of which is the number of Years
                 of Service or Participation the Participant would have
                 accumulated with the Employer as of such Participant's Normal
                 Retirement Age, or the current year, if later. If so selected,
                 "Years and Months" will be substituted for "Years" in the
                 preceding sentence. However, if this Plan has had a fresh-start
                 and after the latest Fresh-Start Date the fresh-start rule used
                 under the Plan is the formula with wear-away, the amount in the
                 preceding sentence will not be less than the Participant's
                 Frozen Accrued Benefit. If this Plan has had a fresh-start and
                 after the latest Fresh-Start Date the fresh-start rule used
                 under the Plan is the formula with wear-away or extended
                 wear-away, in determining the Participant's Accrued Benefit
                 with respect to Years of Participation or Service after the
                 latest Fresh-Start Date under the formula without wear-away,
                 the numerator of the fraction will be limited to the
                 Participant's Years of Participation or Service after the
                 latest Fresh-Start Date.

                 (1)    If the Employer's Plan is a Standardized Unit Benefit
                        Plan, a Participant's Accrued Benefit at any time equals
                        the product of the Normal Retirement Benefit multiplied
                        by a fraction, the numerator of which is the number of
                        Years of Participation at such time, and the denominator
                        of which is the number of Years of Participation the
                        Participant would have at Normal Retirement Age, or the
                        current year if later.

                 (2)    If the Employer's Plan is a Standardized Flat Benefit
                        Plan, a Participant's Accrued Benefit at any time equals
                        the product of the Normal Retirement Benefit multiplied
                        by a fraction, the numerator of which is the number of
                        Years of Participation at such time, and the denominator
                        of which is the number of Years of Participation the
                        Participant would have at Normal Retirement Age, or
                        twenty-five (25) years if greater.

         (b)     Alternately, each Participant may accrue a benefit based on a
                 fixed percentage of Compensation or stated dollar amount per
                 Year of Participation or per Year of Service. When determining
                 the Accrued Benefit under this method, the Basic Normal
                 Retirement Benefit is the total benefit accrued at the
                 Participant's Normal Retirement Date. If the Participant
                 separates from Service prior to his or her Normal Retirement
                 Date, the Accrued Benefit is equal to the Normal Retirement
                 Benefit as of the date of separation of Service. If the accrual
                 is based on a percentage of Compensation for each Year of
                 Participation, a Participant should not accrue benefits in any
                 year which exceed 133-1/3% of the annual rate at which the
                 Participant could accrue benefits for any prior Plan Year.

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         (c)     Under the "three percent (3%) method", a Participant's Accrued
                 Benefit at any time shall equal three percent (3%) of the
                 Normal Retirement Benefit, multiplied by the number of Years of
                 Participation including years after Normal Retirement Age (not
                 in excess of 33-1/3). Under this method, the Normal Retirement
                 Benefit is the benefit to which the Participant would be
                 entitled if he or she commenced participation at the earliest
                 possible entry age under the Plan and served continuously until
                 the earlier of age sixty-five (65) or the Plan's Normal
                 Retirement Age. Compensation is based on the same number of
                 years as specified in the definition of Average Annual
                 Compensation in the Adoption Agreement.

The accrual computation period for purposes of computing a Participant's Accrued
Benefit at any time shall be the Plan Year. Regardless of the method used, a
Participant's Accrued Benefit in a given year shall never be less than his or
her Accrued Benefit as of the end of the prior Plan Year.

For Plan Years beginning before Code Section 411 is applicable hereto, the
Participant's Accrued Benefit shall be the greater of that provided by the Plan,
or one-half of the benefit that would have accrued had the above provisions been
in effect. In the event the Accrued Benefit as of the effective date of Code
Section 411 is less than that provided above, such difference shall be accrued
in accordance with this paragraph.

1.2      ACTUARIAL EQUIVALENT (EQUIVALENCE)
A benefit having the same Present Value on the date payment commences as another
stated benefit. For purposes of establishing Actuarial Equivalence, Present
Value shall be determined by discounting all future payments for interest and
mortality on the basis specified in Section III of the Adoption Agreement.

1.3      ADOPTION AGREEMENT
The document attached hereto by which an Employer elects to establish a
qualified retirement plan and trust under the terms of this Prototype Plan and
Trust.

1.4      ANNIVERSARY DATE
The first day or last day of the Plan Year or other day selected by the Employer
pursuant to the Plan's administrative procedures.

1.5      ANNUAL ADDITIONS
The sum of the following amounts credited to a Participant's account for the
Limitation Year:

         (a)     Employer contributions,

         (b)     Employee contributions (under Article IV),

         (c)     forfeitures,

         (d)     amounts allocated after March 31, 1984 to an individual medical
                 account, as defined in Code Section 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),

         (e)     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 separate account of a Key Employee, as defined in Code
                 Section 419A(d)(3), or under a Welfare Benefit Fund maintained
                 by the Employer are also treated as Annual Additions to a
                 Defined Contribution Plan. (For purposes of this paragraph, an
                 Employee is a Key Employee if he or she meets the requirements
                 of paragraph 1.50 at any time during the Plan Year or preceding
                 Plan Year.) Welfare Benefit Fund is defined at paragraph 1.104;
                 and

         (f)     allocations under a Simplified Employee Pension Plan.

1.6      ANNUAL BENEFIT
A retirement benefit under the Plan which is payable annually in the form of a
Straight Life Annuity. Except as provided below, a benefit payable in a form
other than a Straight Life Annuity must be adjusted to an Actuarially Equivalent
Straight Life Annuity before applying the limitations of this Article. For
Limitation Years beginning before

                                        2
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January 1, 1995, such Actuarially Equivalent Straight Life Annuity is equal to
the greater of the annuity benefit computed using the interest rate specified in
Section III the Adoption Agreement or five percent (5%). For Limitation Years
beginning after December 31, 1994, the Actuarially Equivalent Straight Life
Annuity is equal to the greater of the annuity benefit computed using the
interest rate and mortality table (or other tabular factor) specified in the
Adoption Agreement and the annuity benefit computed using a five percent (5%)
interest rate assumption and the applicable mortality table specified in the
Adoption Agreement. In determining the Actuarially Equivalent Straight Life
Annuity for a benefit form other than a nondecreasing annuity payable for a
period of not less than the life of the Participant (or, in the case of a
Qualified Pre-Retirement Survivor Annuity, the life of the surviving Spouse), or
decreases during the life of the Participant merely because of the death of the
survivor annuitant (but only if the reduction is not below fifty percent (50%)
of the Annual Benefit payable before the death of the survivor annuitant), or
the cessation or reduction of Social Security supplements of qualified
disability payments [as defined in Code Section 401(a)(11)], "the applicable
interest rate", as defined in Section III of the Adoption Agreement, will be
substituted for "a five percent (5%) interest rate assumption" in the preceding
sentence. The Annual Benefit does not include any benefits attributable to
Employee contributions or Rollover Contributions, or the assets transferred from
a qualified plan that was not maintained by the Employer. No actuarial
adjustment to the benefit is required for:

         (a)     the value of a Qualified Joint and Survivor Annuity,

         (b)     the value of benefits that are not directly related to
                 retirement benefits (such as the qualified disability benefit,
                 pre-retirement death benefits, and post-retirement medical
                 benefits), and

         (c)     the value of post-retirement cost-of-living increases made in
                 accordance with Code Section 415(d) and Federal Income Tax
                 Regulations Section 1.415-3(c)(2)(iii).

1.7      ANNUITY STARTING DATE
Used in conjunction with the Qualified Joint and Survivor Annuity requirements,
it is the first day of the first period for which a benefit amount is paid as an
annuity or in any other form. The Annuity Starting Date for disability benefits
shall be the date such benefits commence if the disability benefit is not an
auxiliary benefit. An auxiliary benefit is a disability benefit that does not
reduce the benefit payable at Normal Retirement Age. If benefit payments in any
form are suspended pursuant to paragraph 5.14 of the Plan for an Employee who
continues in Service without a separation and who does not receive a benefit
payment, the recommencement of benefit payments shall be treated as a new
Annuity Starting Date.

1.8      APPLICABLE INTEREST RATE
The rate of interest on thirty (30) year Treasury Securities as specified for
the Lookback Month for the Stability Period specified in the Adoption Agreement.

1.9      APPLICABLE LIFE EXPECTANCY
The life expectancy (or joint and last survivor expectancy) calculated using the
attained age of the Participant (or Designated Beneficiary) as of the
Participant's (or Designated Beneficiary'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.

1.10     APPLICABLE MORTALITY TABLE
The table set forth in Revenue Ruling 95-6, 1995-1 C. B., or such successor
table as determined by the Secretary of the Treasury or his or her designee.

1.11     AVERAGE ANNUAL COMPENSATION
A Participant's annual Compensation averaged over the highest three (3)
consecutive Plan Years or calendar years or such other period specified in
Section III of the Adoption Agreement. For a Participant with less than three
(3) Years of Service, Average Annual Compensation means the average of his or
her total period of Service measured by the Plan Year or calendar year as
elected in Section III of the Adoption Agreement. In Adoption Agreements not
incorporating permitted disparity, the years may be nonconsecutive. In the event
that a Participant is employed for less than the Plan's full accounting period,
and has not been credited with the number of years in the averaging period,
annual Compensation shall be the annual equivalent of his or her remuneration
for such period, if the Participant qualifies for a Year of Service or
Participation. For Participants with more Service than specified in the
averaging period, the average will be based on the selection in Section III of
the Adoption Agreement.

1.12     BASIC NORMAL RETIREMENT BENEFIT

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A monthly pension beginning on the first day of the month following a
Participant's Normal Retirement Date, or actual retirement date if the
Participant works past Normal Retirement and does not commence payment, and
ending on the first day of the month in which death occurs.

1.13     BREAK IN SERVICE
A twelve (12) consecutive month period during which an Employee fails to
complete more than 500 Hours of Service, if the Hours of Service method is used
to determine a Year of Service or a period of severance of at least twelve (12)
consecutive months if the Elapsed Time Method is being used to determine a Year
of Service.

1.14     CODE
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.

1.15     COMPENSATION
The Employer may select one of the following three safe-harbor definitions of
Compensation in the Adoption Agreement. An Employer who adopts a standardized
plan, a plan that uses permitted disparity, or a plan that must provide a
top-heavy minimum benefit must use 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 from the Employer paid by another individual or
entity under the provisions of Code Sections 3121 and 3306. Unless otherwise
specified in the Adoption Agreement, Compensation shall only include amounts
earned while a Participant if Plan Year is chosen as the determination period.

         (a)     CODE SECTION 3401(a) WAGES. Compensation is defined as wages
                 within the meaning of Code Section 3401(a) for the purposes of
                 Federal income tax withholding at the source but 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 [such as the exception for
                 agricultural labor in Code Section 3401(a)(2)].

         (b)     CODE SECTIONS 6041, 6051 AND 6052 REPORTABLE WAGES Compensation
                 is defined as information required to be reported under Code
                 Sections 6041, 6051 and 6052 of the Internal Revenue Code
                 (wages, tips and other compensation as reported on Form W-2).
                 Compensation includes wages at (a) above and all other payments
                 of Compensation to an Employee by the Employer (in the course
                 of the Employer's trade or business) for which the Employer is
                 required to furnish the Employee a written statement under Code
                 Sections 6041(d), 6051(a)(3) and 6052. Compensation 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 [such as the
                 exception for agricultural labor in Code Section 3401(a)(2)].

         (c)     CODE SECTION 415 COMPENSATION. Compensation is defined as Code
                 Section 415 Compensation which is: a Participant'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 to the extent that the amounts are includible in gross
                 income [including, but not limited to, commissions paid
                 salesmen, Compensation for services on the basis of a
                 percentage of profits, commissions on insurance premiums, tips,
                 bonuses, fringe benefits and reimbursements or other expense
                 allowances under a nonaccountable plan as described in
                 Regulations Section 1.62-2(c)]. For Limitation Years beginning
                 after December 31, 1997, for purposes of applying the
                 definition of this paragraph and the limitations of Article IX,
                 Compensation paid or made available during such Limitation
                 Years shall include any elective deferral [as defined in Code
                 Section 402(g)(3)], and any amount which is contributed or
                 deferred by the Employer at the election of the Employee and
                 which is not includible in gross income of the Employee by
                 reason of Code Sections 125, 132(f) 402(e)(3), 402(h)(1) or
                 403(b). Compensation excludes the following:

                 (1)    for Limitation Years beginning before January 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's gross income for the
                        taxable year in which contributed. Such contributions
                        shall include any amount deferred

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                        under Code Section 125 in connection with a cafeteria
                        plan, Code Section 402(e)(3) in connection with a cash
                        or deferred plan, Code Section 402(h)(1)(B) in
                        connection with a Simplified Employee Pension Plan, Code
                        Section 457 Plan and Code Section 403(b) in connection
                        with a tax-sheltered annuity plan;

                 (2)    distributions received from a plan of deferred
                        compensation;

                 (3)    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;

                 (4)    amounts realized from the sale, exchange or other
                        disposition of stock acquired under a qualified stock
                        option; and

                 (5)    other amounts which received special tax benefits, or
                        contributions made by the Employer (whether or not under
                        a salary reduction agreement) towards the purchase of an
                        annuity contract described in Code Section 403(b)
                        (whether or not the contributions are actually
                        excludible from the gross income of the Employee).

Unless otherwise specified by the Employer in the Adoption Agreement,
Compensation shall be determined as provided in Code Section 3401(a), i.e.
paragraph (a) above.

EXCLUSIONS FROM COMPENSATION A Participant's Compensation shall be determined in
accordance with paragraph (a), (b) or (c) above and shall not exclude any item
of income unless provided in the basic definition or elected by the Employer in
the Adoption Agreement. When applicable to a Self-Employed Individual,
Compensation shall mean Earned Income.

ANNUAL ADDITIONS AND TOP-HEAVY RULES For purposes of applying the limitations of
Article IX and top-heavy minimums, the definition of Compensation shall be Code
Section 415 Compensation described in paragraph 1.15(c). For Plan Years
beginning before January 1, 1998, Compensation excludes amounts deferred under a
plan of deferred compensation as described at paragraph 1.15(c)(1). For Plan
Years beginning after December 31, 1997, Compensation includes amounts deferred
under a plan of deferred compensation as described at paragraph 1.15(c)(1).
Also, for purposes of applying the limitations of Article IX, Compensation for a
Limitation Year is the Compensation actually paid or made available during such
Limitation Year. For Limitation Years beginning after December 31, 1997,
compensation paid or made available during such Limitation Year shall include
any elective deferral [as defined in Code Section 402(g)(3)], and any amount
which is contributed or deferred by the Employer at the election of the Employee
and which is not includible in the gross income of the Employee by reason of
Code Sections 125, 457 or 132(f)(4).

CONTRIBUTIONS MADE OF BEHALF OF DISABLED PARTICIPANTS Notwithstanding the
preceding paragraph, Compensation for a Participant in a Defined Contribution
Plan who is permanently and totally disabled [as defined in Code Section
22(e)(3)] 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. Effective for
Plan Years beginning after December 31, 1996, such imputed Compensation for the
disabled Participant may be taken into account only if the contributions made on
behalf of such Participant are nonforfeitable when made. Compensation will mean
compensation as that term is defined in this paragraph of Basic Plan Document
#02.

HIGHLY COMPENSATED AND KEY EMPLOYEES For purposes of paragraphs 1.47 and 1.50,
Compensation shall be Code Section 415 Compensation as described in paragraph
1.15(c). Such definition shall include any amount deferred under Code Section
125 in connection with a cafeteria plan, Code Section 132(f) in connection with
qualified transportation fringe benefits, Code Section 402(e)(3) in connection
with a cash or deferred plan, Code Section 402(h)(1)(B) in connection with a
Simplified Employee Pension Plan (SIMPLE), Code Section 402(k) in connection
with a Savings Incentive Match Plan for Employees and Code Section 403(b) in
connection with a tax-sheltered annuity plan.

COMPUTATION PERIOD The Plan Year shall be the computation period for purposes of
determining a Participant's Compensation, unless the Employer selects a
different computation period in the Adoption Agreement.

LIMITATION ON COMPENSATION The annual Compensation of each Participant which may
be taken into account for determining all benefits provided under the Plan
(including benefits under Article XI) for any year shall not exceed the
limitation as imposed by Code Section 401(a)(17), as adjusted under Code Section
401(a)(17)(B).

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SHORT PLAN YEAR If a Plan has a Plan Year that contains fewer than twelve (12)
calendar months, then 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).

USERRA For purposes of Employee and Employer make-up contributions or benefits,
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's average
Compensation from the Employer during the twelve (12) month period immediately
preceding the military leave or, if shorter, the Employee's actual period of
employment with the Employer.

PRIOR YEAR(s) If Compensation for any prior Plan Year is taken into account in
determining an Employee's contributions or benefits for the current year, the
Compensation for such prior year is subject to the applicable annual
Compensation limit in effect for that prior year. For this purpose, for years
beginning before January 1, 1990, the applicable annual Compensation limit is
$200,000. For Plan Years beginning on or after January 1, 1994, the annual
Compensation of each Participant taken into account for determining all benefits
provided under the Plan for any Plan Year shall not exceed $150,000, as adjusted
for increases in the cost-of-living in accordance with Code Section
401(a)(17)(B). The cost-of-living adjustment in effect for a calendar year
applies to any determination period beginning in such calendar year.

1.16     COVERED COMPENSATION
The average (without indexing) of the Taxable Wage Bases in effect for each
calendar year during the thirty-five (35) year period ending with the last day
of the calendar year in which the Participant attains (or will attain) Social
Security Retirement Age [as defined in Code Section 414(b)(8)]. No increase in
Covered Compensation shall decrease a Participant's Accrued Benefit under the
Plan. In determining a Participant's Covered Compensation for a Plan Year, the
Taxable Wage Base for all calendar years beginning after the first day of the
Plan Year is assumed to be the same as the Taxable Wage Base in effect at the
beginning of the Plan Year for which the determination is being made. Covered
Compensation for a Plan Year after the thirty-five (35) year period is the
Participant's Covered Compensation for the Plan Year during which the
Participant attained Social Security Retirement Age. For a Plan Year before the
thirty-five (35) year period, Covered Compensation is the Taxable Wage Base in
effect as of the beginning of the Plan Year. A Participant's Covered
Compensation will be determined based on the year designated by the Employer in
the Adoption Agreement. For Plan Years beginning before 1989, Covered
Compensation is as was defined under the terms of the Plan as then in effect.

1.17     CUSTODIAN
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 11.3 hereof.

1.18     DEFINED BENEFIT PLAN
A Plan under which a Participant's benefit is determined by a formula contained
in the Plan under which no individual accounts are maintained for Participants.

1.19     DEFINED BENEFIT PLAN DOLLAR LIMITATION
The limit is $90,000, as adjusted. Effective on January 1, 1988, and each
January thereafter, the $90,000 limitation will be automatically adjusted by
multiplying such limit by the cost of living adjustment factor prescribed by the
Secretary of the Treasury under Code Section 415(d) in such manner as the
Secretary shall prescribe. Effective for Plan Years beginning after December 31,
1994, such adjustments will be in multiples of $5,000. The new limitation will
apply to Limitation Years ending within the calendar year of the date of the
adjustment.

1.20     DEFINED BENEFIT (PLAN) FRACTION
A fraction, the numerator of which is the sum of the Participant'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)(1)(A) and (d) or 140% of the Highest Average Compensation, including any
adjustments under Code Section 415(b)(5), both in accordance with the Maximum
Permissible Amount.

Notwithstanding the above, if the Participant was a Participant as of the first
day of the first Limitation Year beginning after December 31, 1986, in one or
more Defined Benefit Plans maintained by the Employer which were in existence on

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May 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 January 1, 1987,
disregarding any changes in the terms and conditions of the Plan after May 5,
1986. The preceding sentence applies only if the Defined Benefit Plans
individually and in the aggregate satisfied the requirements of Section 415 for
all Limitation Years beginning before January 1, 1987.

1.21     DEFINED CONTRIBUTION PLAN
A Plan under which individual 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's benefit under such Plan is
based solely on the fair market value of his or her account balance.

1.22     DEFINED CONTRIBUTION (PLAN) FRACTION
A fraction, the numerator of which is the sum of the Annual Additions to the
Participant'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's
Voluntary 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 1.104, individual medical accounts and
Simplified Employee Pension Plans 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) in effect under Code
Section 415(c)(1)(A) or thirty-five percent (35%) of the Participant's
Compensation for such year.

Transitional Rule: If the Employee was a Participant as 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 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 (1) the excess of
the sum of the fractions over 1.0 times (2) 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 5, 1986, but
using the Code Section 415 limitation applicable to the first Limitation Year
beginning on or after January 1, 1987. The Annual Addition for any Limitation
Year beginning before 1987, shall not be recomputed to treat all Employee
contributions as Annual Additions. Additionally, any adjustments which were
previously made to reflect prior law changes, such as the Tax Equity and Fiscal
Responsibility Act of 1982, shall continue to be incorporated in the fraction.

1.23     DESIGNATED BENEFICIARY
The individual who is designated as the beneficiary under the Plan in accordance
with Code Section 401(a)(9) and the Regulations thereunder.

1.24     DIRECT ROLLOVER
A payment by the Plan to the Eligible Retirement Plan specified by the
Participant.

1.25     DISABILITY
Unless the Employer has elected a different definition in the Adoption
Agreement, an illness or injury of a potentially permanent nature, expected to
last for a continuous period of not less than twelve (12) months, certified by a
physician selected by or satisfactory to the Employer which prevents the
Employee from engaging in any occupation for wage or profit for which the
Employee is reasonably fitted by training, education or experience.

1.26     DISTRIBUTEE
A Distributee includes a Participant or former Participant. In addition, the
Participant's or former Participant's surviving Spouse and the Participant's or
former Participant's Spouse or former Spouse who is the alternate payee under a
Qualified Domestic Relations Order, as defined at Code Section 414(p), are
Distributees with regard to the interest of the Spouse or former Spouse.

1.27     DISTRIBUTION CALENDAR YEAR
A calendar year for which a minimum distribution is required.

1.28     EARLIEST RETIREMENT AGE
The earliest date under the Plan on which the Participant could elect to receive
retirement benefits.

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1.29     EARLY RETIREMENT AGE
The age set by the Employer in the Adoption Agreement [but not less than
fifty-five (55)], which is the earliest age at which a Participant may retire
and receive his or her benefits under the Plan.

1.30     EARNED INCOME
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 404. For tax years beginning after 1989,
net earnings shall be determined taking into account the deduction for one-half
of self-employment taxes allowed to the taxpayer under Code Section 164(f) to
the extent deductible.

1.31     EFFECTIVE DATE
The date on which the Employer'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'97), and the IRS Restructuring and Reform Act
of 1998, the Effective Date 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.

1.32     ELECTION PERIOD
The period which begins on the first day of the Plan Year in which the
Participant attains age thirty-five (35) and ends on the date of the
Participant's death. If a Participant separates from Service prior to the first
day of the Plan Year in which age thirty-five (35) is attained, with respect to
benefits accrued prior to separation, the Election Period shall begin on the
date of separation.

1.33     ELAPSED TIME
A method of determining an Employee's entitlement under the Plan with respect to
eligibility to participate, as well as vesting which is not based on the
Employee's completion of a specified number of Hours of Service during a
consecutive twelve (12) 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.

1.34     ELIGIBLE RETIREMENT PLAN
An Eligible Retirement Plan is an individual retirement account (IRA) as
described in Code Section 408(a), an individual retirement annuity (IRA) as
described in Code Section 408(b), an annuity plan as described in Code Section
403(a), or a qualified trust as described in Code Section 401(a), which accepts
Eligible Rollover Distributions. However in the case of an Eligible Rollover
Distribution to a surviving Spouse, an Eligible Retirement Plan is an individual
retirement account or individual retirement annuity.

1.35     ELIGIBLE ROLLOVER DISTRIBUTION
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:

         (a)     any distribution that is one of a series of substantially equal
                 periodic payments (not less frequently than annually) made for
                 the life (or life expectancy) of the Participant or the joint
                 lives (or joint life expectancies) of the Participant and the
                 Participant's Designated Beneficiary, or for a specified period
                 of ten (10) years or more;

         (b)     any hardship withdrawals under Code Section 401(k)(2)(B)(i)(IV)
                 received after December 31, 1998,

         (c)     any distribution to the extent such distribution is required
                 under Code Section 401(a)(9); and

         (d)     the portion of any distribution that is not includible in gross
                 income (determined without regard to the exclusion for net
                 unrealized appreciation with respect to Employer securities).

1.36     EMPLOYEE
A person employed by the Employer (including Self-Employed Individuals and
partners), all Employees of a member of an affiliated service group [as defined
in Code Section 414(m)], all Employees of a controlled group of corporations [as
defined in Code Section 414(b)], all Employees of any incorporated or
unincorporated trade or business which is under

                                        8
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common control [as defined in Code Section 414(c)], leased Employees [as defined
in Code Section 414(n)], and any Employee required to be aggregated by Code
Section 414(o). All such Employees shall be treated as employed by a single
Employer.

Leased Employees shall not be Employees for purposes of participation in the
Plan established under a Nonstandardized Adoption Agreement, unless elected
otherwise in the Adoption Agreement. Leased Employees [as defined in Code
Section 414(n)] shall be considered Employees in a Plan established under a
Standardized Adoption Agreement except as otherwise provided in this paragraph.
The exclusion is only available if Leased Employees do not constitute more than
20% of the recipient Employer's non-highly compensated work force, and the
Employer complies with the requirements as outlined in paragraph 2.6, and so
elects in the Adoption Agreement

1.37     EMPLOYER
The Self-Employed Individual, partnership, corporation or other organization
which adopts this Plan including any firm who succeeds the Employer and adopts
this Plan. For purposes of Article IX, Limitations on Allocations, Employer
shall mean the Employer that adopts this Plan, and all members of a controlled
group of corporations [as defined in Code Section 414(b) as modified by Section
415(h)], all commonly controlled trades or businesses [as defined in Section
414(c) as modified by Section 415(h)] or affiliated