PROTOTYPE DEFINED CONTRIBUTION PLAN

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                                                                   EXHIBIT 10.20






                       PROTOTYPE DEFINED CONTRIBUTION PLAN

                                  SPONSORED BY


                        THE RETIREMENT PLAN COMPANY, LLC

                               BASIC PLAN DOCUMENT






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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>
<Caption>
 PARAGRAPH                                                                                    PAGE
-----------                                                                                   ----
<S>          <C>                                                                              <C>
                                             ARTICLE I
                                            DEFINITIONS

    1.1      Actual Contribution Percentage (ACP)                                               1
    1.2      Actual Deferral Percentage (ADP)                                                   1
    1.3      Adoption Agreement                                                                 2
    1.4      Aggregate Limit                                                                    2
    1.5      Allocation Date(s)                                                                 2
    1.6      Annual Additions                                                                   2
    1.7      Annuity Starting Date                                                              3
    1.8      Applicable Calendar Year                                                           3
    1.9      Applicable Life Expectancy                                                         3
    1.10     Average Annual Compensation                                                        3
    1.11     Average Contribution Percentage (ACP)                                              3
    1.12     Average Deferral Percentage (ADP)                                                  4
    1.13     Beneficiary                                                                        4
    1.14     Break In Service                                                                   4
    1.15     Code                                                                               4
    1.16     Compensation                                                                       5
    1.17     Covered Compensation                                                               8
    1.18     Custodian                                                                          8
    1.19     Davis-Bacon Act                                                                    8
    1.20     Defined Benefit Plan                                                               8
    1.21     Defined Benefit (Plan) Fraction                                                    8
    1.22     Defined Contribution Dollar Limitation                                             8
    1.23     Defined Contribution Plan                                                          9
    1.24     Defined Contribution (Plan) Fraction                                               9
    1.25     Direct Rollover                                                                    9
    1.26     Disability                                                                         9
    1.27     Distribution Calendar Year                                                         9
    1.28     Early Retirement Age                                                               9
    1.29     Early Retirement Date                                                              9
    1.30     Earned Income                                                                     10
    1.31     Effective Date                                                                    10
    1.32     Election Period                                                                   10
    1.33     Elapsed Time                                                                      10
    1.34     Elective Deferrals                                                                10
    1.35     Eligible Employee                                                                 10
    1.36     Eligible Employer                                                                 10
    1.37     Eligible Participant                                                              11
    1.38     Eligible Retirement Plan                                                          11
    1.39     Eligible Rollover Distribution                                                    11
    1.40     Employee                                                                          11
    1.41     Employer                                                                          12
    1.42     Entry Date                                                                        12
    1.43     ERISA                                                                             12
</Table>


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<Table>
<S>          <C>                                                                              <C>
    1.44     Excess Aggregate Contributions                                                    12
    1.45     Excess Annual Additions                                                           12
    1.46     Excess Contribution                                                               13
    1.47     Excess Elective Deferrals                                                         13
    1.48     Expected Year Of Service                                                          13
    1.49     First Distribution Calendar Year                                                  13
    1.50     Hardship                                                                          13
    1.51     Highest Average Compensation                                                      13
    1.52     Highly Compensated Employee                                                       13
    1.53     Hour Of Service                                                                   14
    1.54     Integration Level                                                                 14
    1.55     Key Employee                                                                      15
    1.56     Leased Employee                                                                   15
    1.57     Limitation Year                                                                   15
    1.58     Master Or Prototype Plan                                                          15
    1.59     Matching Contribution                                                             15
    1.60     Maximum Permissible Amount                                                        15
    1.61     Net Profit                                                                        16
    1.62     Normal Retirement Age                                                             16
    1.63     Normal Retirement Date                                                            16
    1.64     Owner-Employee                                                                    16
    1.65     Paired Plans                                                                      16
    1.66     Participant                                                                       16
    1.67     Participant's Benefit                                                             16
    1.68     Period Of Severance                                                               16
    1.69     Permissive Aggregation Group                                                      16
    1.70     Plan                                                                              16
    1.71     Plan Administrator                                                                16
    1.72     Plan Sponsor                                                                      17
    1.73     Plan Year                                                                         17
    1.74     Present Value                                                                     17
    1.75     Prior Plan Year                                                                   17
    1.76     Prior Safe Harbor Plan                                                            17
    1.77     Projected Annual Benefit                                                          17
    1.78     Projected Participation                                                           17
    1.79     Qualified Domestic Relations Order (QDRO Or Order)                                18
    1.80     Qualified Early Retirement Age                                                    18
    1.81     Qualified Joint And Survivor Annuity (QJSA)                                       18
    1.82     Qualified Matching Contributions (QMACs)                                          18
    1.83     Qualified Non-Elective Contributions (QNECs)                                      18
    1.84     Qualified Plan                                                                    18
    1.85     Qualified Pre-Retirement Survivor Annuity                                         18
    1.86     Qualified Voluntary Contribution                                                  18
    1.87     Required Aggregation Group                                                        19
    1.88     Required Beginning Date                                                           19
    1.89     Required After-tax Contributions                                                  19
    1.90     Rollover Contribution                                                             19
    1.91     Salary Deferral Agreement                                                         19
    1.92     Savings Incentive Match Plan For Employees (SIMPLE)                               19
    1.93     Self-Employed Individual                                                          19
    1.94     Service                                                                           19
    1.95     Severance Date                                                                    20
    1.96     Severance Period                                                                  20
    1.97     Service Provider                                                                  20
</Table>


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<Table>
<S>          <C>                                                                              <C>
    1.98     Shareholder Employee                                                              20
    1.99     Simplified Employee Pension Plan                                                  20
    1.100    Sponsor                                                                           20
    1.101    Spouse                                                                            20
    1.102    Stated Benefit Formula                                                            20
    1.103    Super Top-Heavy Plan                                                              20
    1.104    Taxable Wage Base                                                                 20
    1.105    Top-Heavy Determination Date                                                      20
    1.106    Top-Heavy Plan                                                                    20
    1.107    Top-Heavy Ratio                                                                   21
    1.108    Top-Paid Group                                                                    22
    1.109    Transfer Contribution                                                             22
    1.110    Trust                                                                             22
    1.111    Trustee                                                                           22
    1.112    Uniformed Services Employment And Reemployment Rights Act Of 1994 (USERRA)        22
    1.113    Valuation Date                                                                    22
    1.114    Vested Account Balance                                                            22
    1.115    Voluntary After-tax Contribution                                                  22
    1.116    Welfare Benefit Fund                                                              23
    1.117    Year Of Service                                                                   23

                                            ARTICLE II
                                     ELIGIBILITY REQUIREMENTS

    2.1      Eligibility                                                                       26
    2.2      Determination Of Eligibility                                                      26
    2.3      Change In Classification Of Employment                                            26
    2.4      Participation                                                                     27
    2.5      Employment Rights                                                                 27
    2.6      Service With Controlled Groups                                                    27
    2.7      Leased Employees                                                                  27
    2.8      Thrift Plan                                                                       28
    2.9      Target Benefit Plan                                                               28
    2.10     Davis-Bacon Plan                                                                  28
    2.11     Waiver Of Participation                                                           28
    2.12     Omission Of Eligible Employee                                                     28
    2.13     Inclusion Of Ineligible Employee                                                  29

                                            ARTICLE III
                                      EMPLOYER CONTRIBUTIONS

    3.1      Contribution Amount                                                               30
    3.2      Contribution Amount For A SIMPLE 401(k) Plan                                      30
    3.3      Responsibility For Contributions                                                  31
    3.4      Return Of Contributions                                                           31
    3.5      Merger Of Assets From Another Plan                                                31
    3.6      Coverage Requirements                                                             32
    3.7      Eligibility For Contribution                                                      32
    3.8      Target Benefit Plan Contribution                                                  33
    3.9      Davis-Bacon Plan Contribution                                                     34
    3.10     Uniform Dollar Contribution                                                       34
    3.11     Uniform Points Contribution                                                       34
    3.12     403(b) Matching Contribution                                                      34
</Table>


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<Table>
<S>          <C>                                                                              <C>
                                            ARTICLE IV
                                      EMPLOYEE CONTRIBUTIONS

    4.1      Voluntary After-tax Contributions                                                 35
    4.2      Required After-tax Contributions                                                  35
    4.3      Qualified Voluntary Contributions                                                 35
    4.4      Rollover Contributions                                                            35
    4.5      Plan To Plan Transfer Contributions                                               36
    4.6      Voluntary Direct Transfers Between Plans                                          36
    4.7      Elective Deferrals In A 401(k) Plan                                               37
    4.8      Elective Deferrals In A SIMPLE 401(k) Plan                                        38
    4.9      Automatic Enrollment                                                              39
    4.10     Make-Up Contributions Under USERRA                                                40

                                             ARTICLE V
                                       PARTICIPANT ACCOUNTS

    5.1      Separate Accounts                                                                 41
    5.2      Valuation Date                                                                    41
    5.3      Allocations To Participant Accounts                                               42
    5.4      Allocating Employer Contributions                                                 42
    5.5      Allocating Investment Earnings And Losses                                         43
    5.6      Allocation Adjustments                                                            43
    5.7      Participant Statements                                                            44
    5.8      Changes In Method And Timing Of Valuing Participants' Accounts                    44

                                            ARTICLE VI
                               RETIREMENT BENEFITS AND DISTRIBUTIONS

    6.1      Normal Retirement Benefits                                                        45
    6.2      Early Retirement Benefits                                                         45
    6.3      Benefits On Termination Of Employment                                             45
    6.4      Restrictions On Immediate Distributions                                           46
    6.5      Normal And Optional Forms Of Payment                                              47
    6.6      Commencement Of Benefits                                                          48
    6.7      Transitional Rules For Cash-Out Limits                                            49
    6.8      In-Service Withdrawals                                                            50
    6.9      Hardship Withdrawals                                                              52
    6.10     Direct Rollover Of Benefits                                                       53
    6.11     Participant's Notice                                                              53
    6.12     Assets Transferred From Money Purchase Pension Plans                              54
    6.13     Assets Transferred From A Code Section 401(k) Plan                                54
</Table>


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<Table>
<S>          <C>                                                                                 <C>
                                            ARTICLE VII
                                     DISTRIBUTION REQUIREMENTS

    7.1      Joint And Survivor Annuity Requirements                                              55
    7.2      Minimum Distribution Requirements                                                    55
    7.3      Limits On Distribution Periods                                                       55
    7.4      Required Distributions On Or After The Required Beginning Date                       55
    7.5      Required Beginning Date                                                              56
    7.6      Transitional Rules                                                                   58
    7.7      Designation Of Beneficiary                                                           58
    7.8      Beneficiary                                                                          59
    7.9      Distribution Beginning Before Death                                                  59
    7.10     Distribution Beginning After Death                                                   59
    7.11     Distribution Of Excess Elective Deferrals                                            60
    7.12     Distribution Of Excess Contributions                                                 61
    7.13     Distribution Of Excess Aggregate Contributions                                       61
    7.14     Distributions To Minors And Individuals Who Are Legally Incompetent                  62
    7.15     Unclaimed Benefits                                                                   62

                                           ARTICLE VIII
                              JOINT AND SURVIVOR ANNUITY REQUIREMENTS

    8.1      Applicability Of Provisions                                                          64
    8.2      Payment Of Qualified Joint And Survivor Annuity                                      64
    8.3      Payment Of Qualified Pre-Retirement Survivor Annuity                                 64
    8.4      Qualified Election                                                                   64
    8.5      Notice Requirements For Qualified Joint And Survivor Annuity                         65
    8.6      Notice Requirements For Qualified Pre-Retirement Survivor Annuity                    65
    8.7      Special Safe Harbor Exception For Certain Profit-Sharing Or 401(k) Plans             66
    8.8      Transitional Joint And Survivor Annuity Rules                                        67
    8.9      Automatic Joint And Survivor Annuity And Early Survivor Annuity                      67
    8.10     Annuity Contracts                                                                    68

                                            ARTICLE IX
                                              VESTING

    9.1      Employee Contributions                                                               69
    9.2      Employer Contributions                                                               69
    9.3      Vesting Of Employer Contributions In A SIMPLE 401(k) Plan                            69
    9.4      Computation Period                                                                   69
    9.5      Requalification Prior To Five Consecutive One-Year Breaks In Service                 69
    9.6      Requalification After Five Consecutive One-Year Breaks In Service                    69
    9.7      Calculating Vested Interest                                                          69
    9.8      Forfeitures                                                                          70
    9.9      Amendment Of Vesting Schedule                                                        70
    9.10     Service With Controlled Groups                                                       71
    9.11     Compliance With Uniformed Services Employment And Reemployment Rights Act Of 1994    71
</Table>


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<Table>
<S>          <C>                                                                                 <C>
                                             ARTICLE X
                                    LIMITATIONS ON ALLOCATIONS

    10.1     Participation In This Plan Only                                                      72
    10.2     Disposition Of Excess Annual Additions                                               72
    10.3     Participation In Multiple Defined Contribution Plans                                 73
    10.4     Disposition Of Excess Annual Additions Under Two Plans                               73
    10.5     Participation In This Plan And A Defined Benefit Plan                                73

                                            ARTICLE XI
                                    ANTIDISCRIMINATION TESTING

    11.1     General Testing Requirements                                                         74
    11.2     ADP Testing Limitations                                                              74
    11.3     Special Rules Relating To The Application Of The ADP Test                            75
    11.4     Calculation And Distribution Of Excess Contributions And Excess Aggregate
               Contributions                                                                      75
    11.5     Qualified Non-Elective And/Or Matching Contributions                                 76
    11.6     ACP Testing Limitations                                                              76
    11.7     Special Rules Relating To The Application Of The ACP Test                            77
    11.8     Recharacterization                                                                   78
    11.9     Nondiscrimination Tests In A SIMPLE 401(k) Plan                                      78
    11.10    Safe Harbor Rules Of Application                                                     78
    11.11    Safe Harbor Definitions                                                              80
    11.12    Required Restrictions On Safe Harbor Contributions                                   80
    11.13    ADP Test Safe Harbor                                                                 81
    11.14    ACP Test Safe Harbor                                                                 81
    11.15    Safe Harbor Status                                                                   81
    11.16    Safe Harbor Notice Requirement                                                       82
    11.17    Satisfying Safe Harbor Contribution Requirements Under Another Defined
               Contribution Plan                                                                  83

                                            ARTICLE XII
                                          ADMINISTRATION

    12.1     Plan Administrator                                                                   85
    12.2     Persons Serving As Plan Administrator                                                86
    12.3     Action By Employer                                                                   86
    12.4     Responsibilities Of The Parties                                                      86
    12.5     Allocation Of Investment Responsibility                                              86
    12.6     Appointment Of Investment Manager                                                    86
    12.7     Participant Investment Direction                                                     87
    12.8     Application Of ERISA Section 404 (c)                                                 88
    12.9     Participant Loans                                                                    88
    12.10    Insurance Policies                                                                   90
    12.11    Determination Of Qualified Domestic Relations Order (QDRO Or Order)                  92
    12.12    Receipt And Release For Payments                                                     93
    12.13    Resignation And Removal                                                              93
    12.14    Claims and Claims Review Procedure                                                   93
    12.15    Bonding                                                                              94
</Table>


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<Table>
<S>          <C>                                                                              <C>
                                           ARTICLE XIII
                                         TRUST PROVISIONS

    13.1     Establishment Of The Trust                                                        95
    13.2     Control Of Plan Assets                                                            95
    13.3     Discretionary Trustee                                                             95
    13.4     Nondiscretionary Trustee                                                          96
    13.5     Provisions Relating To Individual Trustees                                        96
    13.6     Investment Instructions                                                           96
    13.7     Fiduciary Standards                                                               97
    13.8     Powers Of The Trustee                                                             97
    13.9     Appointment Of Additional Trustee And Allocation Of Responsibilities              99
    13.10    Compensation, Administrative Fees And Expenses                                   100
    13.11    Records                                                                          100
    13.12    Limitation On Liability And Indemnification                                      101
    13.13    Custodian                                                                        103
    13.14    Investment Alternatives Of The Custodian                                         103
    13.15    Prohibited Transactions                                                          104
    13.16    Exclusive Benefit Rules                                                          104
    13.17    Assignment And Alienation Of Benefits                                            104
    13.18    Liquidation Of Assets                                                            104
    13.19    Resignation and Removal                                                          105

                                            ARTICLE XIV
                                       TOP-HEAVY PROVISIONS

    14.1     Applicability Of Rules                                                           106
    14.2     Minimum Contribution                                                             106
    14.3     Minimum Vesting                                                                  106
    14.4     Limitations On Allocations                                                       107
    14.5     Use Of Safe Harbor Contributions To Satisfy Top-Heavy Contribution Rules         107
    14.6     Top-Heavy Rules For SIMPLE 401(k) Plans                                          107

                                            ARTICLE XV
                                     AMENDMENT AND TERMINATION

    15.1     Amendment By Sponsor                                                             108
    15.2     Amendment By Employer                                                            108
    15.3     Protected Benefits                                                               108
    15.4     Plan Termination                                                                 108
    15.5     Distribution Restrictions Under A Code Section 401(k) Plan                       109
    15.6     Qualification Of Employer's Plan                                                 109
    15.7     Mergers And Consolidations                                                       109
    15.8     Qualification Of Prototype                                                       109
</Table>


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<Table>
<S>          <C>                                                                              <C>
                                            ARTICLE XVI
                                           GOVERNING LAW

    16.1     Governing Law                                                                    110
    16.2     State Community Property Laws                                                    110

                                        IRS MODEL AMENDMENT                                   111

                                      EGTRRA MODEL AMENDMENT

                               MINIMUM DISTRIBUTION MODEL AMENDMENT

                                 CODE SECTION 125 MODEL AMENDMENT
</Table>


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                       PROTOTYPE DEFINED CONTRIBUTION PLAN

                                  SPONSORED BY

                        LBMC RETIREMENT PLAN COMPANY, LLC

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 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:

                                    ARTICLE I

                                   DEFINITIONS

1.1 ACTUAL CONTRIBUTION PERCENTAGE (ACP) The ratio (expressed as a percentage
and calculated separately for each Participant) of:

         (a)      the Participant's Contribution Percentage Amounts [as defined
                  at (c)-(f)] for a Plan Year, to

         (b)      the Participant's Compensation for such Plan Year. [Unless
                  otherwise specified in the Adoption Agreement, Compensation
                  will only include amounts for the period during which the
                  Employee was eligible to participate.]

Contribution Percentage Amounts on behalf of any Participant shall include:

         (c)      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,

         (d)      forfeitures of Excess Aggregate Contributions or Matching
                  Contributions allocated to the Participant's account which
                  shall be taken into account in the year in which such
                  forfeiture is allocated,

         (e)      at the election of the Employer, Qualified Non-Elective
                  Contributions, and

         (f)      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.

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.

1.2 ACTUAL DEFERRAL PERCENTAGE (ADP) The ratio (expressed as a percentage and
calculated separately for each Participant) of:

         (a)      the amount of Employer contributions [as defined at (c) --
                  (d)] actually contributed to the Trust on behalf of such
                  Participant for a Plan Year, to

         (b)      the Participant's Compensation for such Plan Year. [Unless
                  otherwise specified in the Adoption Agreement, Compensation
                  will only include amounts received for the period during which
                  the Employee was eligible to participate.]


                                       2
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Employer contributions on behalf of any Participant shall include:

         (c)      any Elective Deferrals made pursuant to the Participant'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,

         (d)      at the election of the Employer, Qualified Non-Elective
                  Contributions and Qualified Matching Contributions.

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.

1.3 ADOPTION AGREEMENT 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.

1.4 AGGREGATE LIMIT The sum of:

         (a)      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

         (b)      the lesser of 200% or two percent plus the lesser of such ADP
                  or ACP.

Alternatively, the Aggregate Limit can be determined by substituting "the lesser
of 200% or two percent plus" for "125% of" in (a) above, and substituting "125%
of" for "the lesser of 200% or two percent plus" in (b) above if it would result
in a larger Aggregate Limit.

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' ADP and ACP for that Plan Year,
instead of the prior Plan Year, is used.

1.5 ALLOCATION DATE(s) 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 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.

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

         (a)      Employer contributions (under Article III),

         (b)      Employee contributions (under Article IV),

         (c)      forfeitures,

         (d)      Employer allocations under a Simplified Employee Pension Plan,


                                       3
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         (e)      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), and

         (f)      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.

For purposes of applying the limitations of Code Section 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:

         (g)      Rollover Contributions [as defined in Code Sections 402(e)(6),
                  403(a)(4), 403(b)(8) and 408(d)(3)];

         (h)      repayments of loans made to a Participant from the Plan;

         (i)      repayments of distributions received by an Employee pursuant
                  to Code Section 411(a)(7)(B) (cash-outs);

         (j)      repayments of distributions received by an Employee pursuant
                  to Code Section 411(a)(3)(D) (mandatory contributions); and

         (k)      Employee contributions to a Simplified Employee Pension Plan
                  excludible from gross income under Code Section 408(k)(6).

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 X.

1.7 ANNUITY STARTING DATE The first day of the first period for which an amount
is paid as an annuity or in any other form.

1.8 APPLICABLE CALENDAR YEAR 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's death with the Participant's remaining interest, the Applicable
Calendar Year is the year of purchase.

1.9 APPLICABLE LIFE EXPECTANCY The life expectancy or joint and last survivor
expectancy calculated using the attained age of the Participant or Beneficiary
as of the Participant's or 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 AVERAGE ANNUAL COMPENSATION The average of a Participant's annual
Compensation as defined in paragraph 1.16 of this Basic Plan Document #01, over
the three (3) 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's total period of participation.

1.11 AVERAGE CONTRIBUTION PERCENTAGE (ACP) The average of the Actual
Contribution Percentages for the eligible Participants in a specified group of
Participants for a Plan Year.


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1.12 AVERAGE DEFERRAL PERCENTAGE (ADP) The average of the Actual Deferral
Percentages for Participants in a specified group of Participants for a Plan
Year.

1.13 BENEFICIARY A "Beneficiary" 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 "Designated Beneficiary" is any individual designated or determined in
accordance with Code Section 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.

1.14 BREAK IN SERVICE

         (a)      If the Hours of Service method is used in determining either
                  an Employee's initial or continuing eligibility to participate
                  in the Plan, or the nonforfeitable interest in the Employee's
                  account balance derived from Employer contributions, a Break
                  in Service is a twelve (12) consecutive month period during
                  which the Employee has not completed more than five hundred
                  (500) Hours of Service.

         (b)