Page

ARTICLE I

PURPOSE AND EFFECTIVE DATE

1

ARTICLE II

DEFINITIONS

1

    2.1

Account

1

    2.2

Beneficiary

1

    2.3

Board

1

    2.4

Bonus Compensation Plan

1

    2.5

Capital Restructuring Dividend

1

    2.6

Code

1

    2.7

Committee

1

    2.8

Company

2

    2.9

Company Stock

2

    2.10

Deferral

2

    2.11

Deferral Authority

2

    2.12

Deferrable Amount(s)

2

    2.13

Director

2

    2.14

Distribution Date

2

    2.15

Dividend Equivalent

2

    2.16

Employee

2

    2.17

Fair Market Value

2

    2.18

Ordinary Dividend

3

    2.19

Participant

3

    2.20

Plan

3

    2.21

Plan Year

3

    2.22

Retirement Date

3

    2.23

Separation From Service

3

    2.24

Share Unit

3

    2.25

Termination of Affiliation

3

    2.26

Trust

4

    2.27

Trustee

4

ARTICLE III

PARTICIPATION

4

    3.1

Designation by Deferral Authority

4

    3.2

Deferral Elections

4

    3.3

Amounts Subject to Deferral

5

    3.4

Deferral Election Irrevocable

5

    3.5

Deferrals May be Held in Trust

5

Page

ARTICLE IV

TRUST FUND

6

    4.1

Trust Fund Established

6

    4.2

Company, Board, Deferral Authority, Committee and Trustee Not Responsible for Adequacy of Trust Fund

6

    4.3

Invasion of Trust by Creditors

6

    4.4

Trust Expenses

6

ARTICLE V

ACCOUNTS

6

    5.1

Committee to Maintain Accounts

6

    5.2

Additional Accounting Procedures

6

    5.3

Limitation on Benefits

7

    5.4

Vesting of Account Balances

7

ARTICLE VI

RIGHTS IN ACQUIRED STOCK

7

    6.1

Power to Vote Stock Rests With Trustee

7

    6.2

Tender Offers

7

    6.3

Dividends

7

ARTICLE VII

DISTRIBUTIONS

8

    7.1

Time of Commencement of Distribution

8

    7.2

Form of Distribution

8

    7.3

Methods of Distribution

8

    7.4

Beneficiary Designation

10

    7.5

Distribution to Guardian

10

    7.6

Withholding of Taxes

10

    7.7

Distribution of Dividend Equivalents

11

ARTICLE VIII

ACCELERATION OF DISTRIBUTION

11

    8.1

Change in Control

11

    8.2

Hardship

12

ARTICLE IX

SOURCE OF PAYMENT

12

    9.1

No Direct Interest in Trust Assets

12

ARTICLE X

PLAN TERMINATION AND AMENDMENT

13

    10.1

Termination and Amendments

13

ARTICLE XI

PLAN ADMINISTRATION

13

    11.1

Committee

13

    11.2

Committee Powers

13

    11.3

Plan Expenses

14

Page

    11.4

Reliance Upon Documents and Opinions

15

    11.5

Requirement of Proof

15

    11.6

Reliance on Committee Memorandum

15

    11.7

Limitation on Liability

15

    11.8

Indemnification

15

ARTICLE XII

MISCELLANEOUS PROVISIONS

16

    12.1

Restrictions on Plan Interest

16

    12.2

No Enlargement of Employee Rights

17

    12.3

Rights of Repurchase and First Refusal for the Company

17

    12.4

Mailing of Payments

17

    12.5

Inability to Locate Participant or Beneficiary

17

    12.6

Governing Law

17

    12.7

Illegality of Particular Provision

18

    12.8

Interpretation

18

    12.9

Tax Effects

18

    12.10

Receipt or Release

18

    12.11

Records

18

    12.12

Arbitration

18