Non-Standardized Profit Sharing/Thrift Plan With 401(k) Feature Adoption Agreement Number 001-03 This Adoption Agreement, when executed by the Employer and accepted by the Plan Administrator, and the Trustee, if applicable, and accepted by Connecticut...

Non-Standardized Profit Sharing/Thrift Plan With 401(k) Feature
Adoption Agreement Number 001-03

This Adoption Agreement, when executed by the Employer and accepted by the Plan
Administrator, and the Trustee, if applicable, and accepted by Connecticut
General Life Insurance Company, establishes the Employer's Plan and Trust, if
applicable, for the benefit of its eligible Employees and their Beneficiaries.
The terms of the Connecticut General Life Insurance Company Defined Contribution
Plan are expressly incorporated therein and shall form a part hereof as fully as
if set forth herein except that if more than one election is provided, only that
election made by the Employer shall be so incorporated. The terms of the Plan so
incorporated together with the terms of this Adoption Agreement shall constitute
the sole terms of the Employer's Plan and Trust, if applicable, and no further
trust instrument or other instrument of any nature whatsoever shall be required.
The Employer's participation under the Plan shall be subject to all the terms
set forth therein and in this Adoption Agreement.

-+ Note: Section 414(d) governmental plans and section 414(e) nonelecting church
plans that do not wish to provide ERISA-required benefits should not adopt this
document.

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Plan Document GENERAL INFORMATION
Section
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Legal Name of Employer: Central CPVC Company
--------------------
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Address: 000 Xxxxxxxx Xxxx
-----------------

City: Huntsville State: AL Zip: 35758
---------- -- -----

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Plan Name: Central CPVC Company
401 (k) Profit Sharing Plan
---------------------------

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Plan Number: 001
---

-+ To be assigned by the Employer. For example: 001, 002, and
so on.
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Employer's EIN: 00-0000000
----------
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Classification of Business:
[X] C Corporation [ ] S Corporation [ ] Partnership
[ ] Sole Proprietorship [ ] Tax-Exempt/Nonprofit Organization
[ ] Other:___________________

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-1-

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Plan Document GENERAL INFORMATION
Section
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Employer Tax Status:

Tax Year Ends (MM/DD): 10/31
-----

Tax Basis: [ ] Cash [X] Accrual
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1.20 Effective Date

The adoption of the CONNECTICUT GENERAL LIFE INSURANCE COMPANY
Non-Standardized Profit Sharing/Thrift Plan with 401(k) Feature
shall:

[X] A. Establish a new Plan effective as of (MM/DD/YY):
11/01/96.
---------

[ ] B. Constitute an amendment and restatment in its entirety of
a previously established Qualified Plan of the Employer
which was effective _________ (hereinafter called the
"Effective Date"). The effective date of this amendment
and restatement is _________.
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Merger Data

This Plan includes funds from a prior or coincidental merger
of a:

[ ] A. Money Purchase Plan
[ ] B. Target Benefit Plan
[X] C. Not Applicable
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Sponsoring Organization:

Connecticut General Life Insurance Company
X.X. Xxx 0000
Xxxxxxxx, XX 00000
(000) 000-0000
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-2-

Table of Contents

Article Page

I. Nontrusteed, Trust and Trustee..........................................4

II. Plan Administrator......................................................4

III. Plan Year...............................................................5

IV. Compensation............................................................6

V. Highly Compensated Employee.............................................7

VI. Service.................................................................8

VII. Eligibility Requirements...............................................10

VIII. Entry Date.............................................................13

IX. Vesting................................................................15

X. Contributions..........................................................18

XI. Contribution Period....................................................28

XII. Allocation of Contributions............................................29

XIII. Limitations on Allocations.............................................31

XIV. Investment of Participant's Account....................................32

XV. Life Insurance.........................................................32

XVI. Employer Stock.........................................................33

XVII. Withdrawals Preceding Termination......................................34

XVIII. Loans to Participants, Beneficiaries and Parties-in-Interest...........38

XIX. Retirement and Disability..............................................39

XX. Distribution of Benefits...............................................40

XXI. Qualified Preretirement Survivor Annuity...............................41

XXII. Amendment of the Plan..................................................41

XXIII. Top-Heavy Provisions...................................................42

XXIV. Other Adopting Employer................................................44

-3-

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Plan Document I. NONTRUSTEED, TRUST, AND TRUSTEE
Section
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-+ The Plan must have a Trustee if the Employer has elected Employer Stock,
Loans, investment in Life Insurance, and/or any investment other than through
a contract with Connecticut General Life Insurance Company.

-+ If the plan is trusteed, the Employer must apply for a Trust Tax
Identification Number, unless the Trust already has obtained one, even if CG
Trust Company has been appointed as the Plan's Trustee:
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The Plan is:

1.39 [ ] A. Nontrusteed.
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1.73, 1.74 [X] B. Trusteed and Trustees are:

Trustee(s)
Name(s):Xxxxxx X. Xxxxx, Xxxxxxx X. Xxxxxx
-----------------------------------

Xxxxxx X. Xxxxx
---------------

Address: Central Sprinkler Corporation
-----------------------------

000 Xxxxx Xxxxxx Xxxxxx
-----------------------

City: Lansdale St: PA Zip: 19446
-------- -- -----

Trust EIN:_______________________________________

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1.73, 1.74 [ ] C. Trusteed and CG Trust Company has been appointed as the
Plan's Trustee.

Trust
Name: CG Trust Company

Address: 000 Xxxx Xxxxxx Xx., Xxxxx 0000
Xxxxxxx, XX 00000-0000

Employer's Trust EIN:
-----------
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Plan Document II. PLAN ADMINISTRATOR
Section
--------------------------------------------------------------------------------
1.50 The Plan Administrator is:

Name: Central Castings Corporation
----------------------------

c/o Central Sprinkler Company
-----------------------------

Address:451 North Xxxxxx Avenue
-----------------------

City: Lansdale State: PA Zip: 19446
-------- -- -----

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-4-

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Plan Document III. PLAN YEAR
Section
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1.51 A. The Plan Year will mean:

[ ] 1. The 12-consecutive-month period commencing on
(MM/DD/YY)_____ and each anniversary thereof
except that the first plan year will commence on
(MM/DD/YY)_____

This election may be made only for new plans.

[X] 2. The 12-consecutive-month period commencing on
(MM/DD/YY) 11/01/96 and each anniversary
thereof.

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-5-

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Plan Document IV. COMPENSATION
Section
--------------------------------------------------------------------------------

-+(i) Election of options 1-6 below does not require a
separate nondiscrimination test.

-+(ii) If option 1, 2, or 3 is elected, you must elect the
same definition of Compensation in Section XIII,
Limitations on Allocations.

-+(iii) Options 1-6 include lump sum amounts and/or cash
bonuses. These amounts are included in compensation in
the year in which paid.

-+(iv) Options 4-9 may not be elected by a plan that uses an
integrated allocation formula.

-+(v) This compensation definition is for purposes of
allocating contributions under the Plan. For
nondiscrimination testing, the Employer may use any
definition of compensation that is based upon Code
section 4l4(s) or 4l5(c)(3). Use of options 7, 8, or 9
for nondiscrimination testing requires that the
employer satisfy a separate compensation
nondiscrimination test.

--------------------------------------------------------------------------------
A. Indicate the number of the Compensation
definition that will be used for allocating
each type of contribution.

Elective Deferral Contributions: 2
Matching Contributions: 2
Nonelective Contributions: 2
Employee Contributions:__________

1.12 For purposes of allocating contributions, Compensation
means:

1.12(a) 1. Wages, Tips and Other Compensation Box on Form W-2.

1.12(b) 2. Section 3401(a) wages.

1.12(c) 3. 415 safe-harbor compensation.

1.12(d) 4. Modified Wages, Tips, and Other Compensation Box on
Form W-2.

1.12(e) 5. Modified section 3401(a) wages.

1.12(f) 6. Modified 415 safe-harbor compensation.

1.12(g) 7. Regular or base salary or wages.

1.12(h) 8. Regular or base salary or wages plus [ ] overtime
and/or [ ] bonuses.

1.12(i) 9. A "reasonable alternative definition of
Compensation," as that term is used under Code
section 414(s)(3) and the regulations thereunder.

The definition of Compensation is: _______________________
__________________________________________________________
__________________________________________________________

-+Lump sum amounts and/or cash bonuses may be excluded only
if specified in this definition. Also see note (v) above.

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-6-

1.12 B. Compensation shall be determined over the following
determination period:

[ ] 1. The Plan Year.

[ ] 2. A 12-consecutive-month period beginning on
(MM/DD)_____ and ending with or within the Plan
Year. For Employees whose date of hire is less
than 12 months before the end of the designated
12-month period, Compensation will be determined
over the Plan Year.

[X] 3. The Plan Year. However, for the Plan Year in
which an Employee's participation begins, the
applicable period is the portion of the Plan
Year during which the Employee is eligible to
participate in the Plan.

--------------------------------------------------------------------------------
1.12 C. Compensation shall/shall not include Employer
contributions made pursuant to a salary reduction
agreement, which are not includable in the gross income
of the Employee under Code section 125, 402(e)(3),
402(h)(1)(B) or 403(b).

[X] Shall [ ] Shall Not

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1.12 D. The highest annual Compensation to be used in
determining allocations to a Participant's Account shall
be:

$_______________

-+Enter an amount if less than the $150,000 (as indexed)
limitation on compensation.

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Plan Document V. HIGHLY COMPENSATED EMPLOYEE
Section
--------------------------------------------------------------------------------

1.29 A. Highly Compensated Employees shall be determined using:

1.29(a) [X] 1. The Traditional Method.

1.29(b) [ ] 2. The Simplified Method for Employers in more
than one geographical area.

1.29(c) [ ] 3. The alternative Simplified Method.

1.29(d) [ ] 4. The alternative Simplified Method with Snapshot
Day basis.

The Snapshot Day is ___________ (fill in).

--------------------------------------------------------------------------------

-7-

1.29(a) B. If A.1. or A.2. is chosen above, the Look-Back Year
shall be:

[X] 1. The 12-month period immediately preceding
the Determination Year.

[ ] 2. The calendar year ending with or within the
Determination Year.

-+ If B.2. is selected and the Determination Year (Plan
Year) is the calendar year, then the Look-Back Year is
the same 12-month period as the Determination Year. This
avoids having to look back at data from a prior year.

-+ However, if the Determination Year is not the
calendar year, the Determination Year calculation must
be made on the basis of a lag period (the period running
from the end of the Look-Back Year to the end of the
Determination Year), with the applicable dollar amounts
adjusted on a pro rata basis for the number of months in
the lag period.

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Plan Document VI. SERVICE
Section
--------------------------------------------------------------------------------
Check off appropriate basis for determining service.
--------------------------------------------------------------------------------
2A.3, 2A.9 A. Hours of Service or Elapsed Time

1. Years of Service shall be determined on the following basis:

a. Eligibility: [X] Hours of Service [ ] Elapsed Time

b. Vesting: [X] Hours of Service [ ] Elapsed Time

c. Allocation of Contributions: [X] Hours of Service [ ] Elapsed Time

2. If service is based on Hours of Service, Hours
shall be determined on the basis of:

[X] a. Actual hours for which paid or entitled
to payment.

[ ] b. Days Worked (10 Hours of Service).

[ ] c. Weeks Worked (45 Hours of Service).

[ ] d. Semimonthly payroll periods (95 Hours of
Service).

[ ] e. Months Worked (190 Hours of Service).

-+ For options b, c, d, and e: If the Employee
would be credited with 1 Hour of Service during the
period, the Employee shall be credited with the
number of Hours of Service indicated in parentheses.
--------------------------------------------------------------------------------

-8-

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Plan Document VI. SERVICE
Section
--------------------------------------------------------------------------------

B. Service with other employers.
1.24

1. Service with members of the Employer's controlled group of
corporations, affiliated service group, or group of business
under common control ("controlled group").

-+ Service for an employer while the employer is part of the
controlled group must be taken into account.

a. Service with a member of the controlled group prior to it
becoming part of the controlled group will be included for
all purposes.

[ ] Yes [X] No

2A.5 2. Service with a predecessor organization.

-+ Service with a predecessor organization of the Employer must be
taken into account if the Employer maintains the Plan of the
predecessor organization.

a. Service with a predecessor organization will be included for all
purposes even if the Employer does not maintain the plan of the
predecessor organization.

[ ] Yes [X] No

2A.5 3. Service with the following subsidiary(ies) or affiliated
organization, not related to the Employer under the rules of Code
sections 414(b), (c) or (m), shall be considered Service for all
purposes of this plan:

_____________________________________________________________

-+Service credited under 1.a, 2.a and 3 must apply to all
similarly situated Employees, must be credited for a legitimate
business reason, and must not by design or operation discriminate
significantly in favor of Highly Compensated Employees.

--------------------------------------------------------------------------------

-9-

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Plan Document VII. ELIGIBILITY REQUIREMENTS
Section
--------------------------------------------------------------------------------
-+Check or fill out appropriate requirements for each type of contribution in
the Plan.
--------------------------------------------------------------------------------
2A.5(a), 2B.1 A. Eligibility Requirements

1. If Employer is a Partnership or Sole Proprietorship:
Self-Employed Individuals are eligible to participate
in the Plan.

[ ] Yes [ ] No

2. Immediate Participation.

-+No age or service requirement.

[ ] Elective Deferral Contributions
[ ] Matching Contributions
[ ] Nonelective Contributions
[ ] Employee Contributions

3. Service Requirement.

-+Not to exceed 1 year if graded vesting; not to exceed
2 years if 100% immediate vesting. Not to exceed 1/2
year if graded vesting or 1 1/2 years if 100% immediate
vesting if annual Entry Date is chosen in Section VIII
"Entry Date." Not to exceed 1 year for Elective
Deferral Contributions.

[X] Elective Deferral Contributions: 1 (indicate number
of years)
[X] Matching Contributions: 1 (indicate number of
years)
[X] Nonelective Contributions: 1 (indicate number of
years)
[ ] Employee Contributions:_______ (indicate number of
years)

-+Fill in the blank(s) above with the amount of service
required. Any service requirement not in units of whole
years requires service for eligibility to be determined
based on elapsed time (see Section VI.A.1.a).

4. Age Requirement.

-+Not greater than 21 years. If annual entry date is
chosen in Section VIII "Entry Date," not greater than
20 1/2 years.

[X] Elective Deferral Contributions: 21 (indicate
minimum age)
[X] Matching Contributions: 21 (indicate minimum age)
[X] Nonelective Contributions: 21 (indicate minimum
age)
[ ] Employee Contributions:_____ (indicate minimum age)

5. Employees who were employed on or before the initial
Effective Date of the Plan or the Effective Date of the
amendment and restatement of the Plan, as indicated on
page 2, shall/shall not be immediately eligible without
regard to any Age and/or Service requirements specified
in 2 or 3 above.

[X] Shall [ ] Shall Not

--------------------------------------------------------------------------------

-10-

An Employee must be a member of one or more of the following
selected classifications:

1. No Job Class Requirements:
[X] Elective Deferral Contributions
[X] Matching Contributions
[X] Nonelective Contributions
[X] Employee Contributions

2. Salaried:
[ ] Elective Deferral Contributions
[ ] Matching Contributions
[ ] Nonelective Contributions
[ ] Employee Contributions

3. Hourly:
[ ] Elective Deferral Contributions
[ ] Matching Contributions
[ ] Nonelective Contributions
[ ] Employee Contributions

4. Clerical:
[ ] Elective Deferral Contributions
[ ] Matching Contributions
[ ] Nonelective Contributions
[ ] Employee Contributions

5. Employees whose employment is governed by a collective
bargaining agreement represented by the following
union _________:

[ ] Elective Deferral Contributions
[ ] Matching Contributions
[ ] Nonelective Contributions
[ ] Employee Contributions

6. Other (fill in): _____________
[ ] Elective Deferral Contributions
[ ] Matching Contributions
[ ] Nonelective Contributions
[ ] Employee Contributions

-+"Part-time" Employees may not be excluded.

--------------------------------------------------------------------------------
11

An Employee must be in the following designated
division(s) of the Employer:

_____________________________________________________

[ ] Elective Deferral Contributions
[ ] Matching Contributions
[ ] Nonelective Contributions
[ ] Employee Contributions

2B.1 D. An Employee must not be a member of any one of the
following groups:

1. Union.

-+Employees who are members of a union are defined as:
Employees included in a unit of Employees covered by a
collective bargaining agreement between the Employer
and employee representatives, if retirement benefits
were the subject of good faith bargaining and if two
percent or less of the employees of the Employer who
are covered pursuant to that agreement are professional
employees as defined in section 1.410(b)-9 of the
regulations. For this purpose, the term "employee
representatives" does not include any organization more
than half of whose members are Employees who are
owners, officers, or executives of the Employer, unless
the collective bargaining agreement provides for
coverage under the Plan.

[X] Elective Deferral Contributions
[X] Matching Contributions
[X] Nonelective Contributions
[ ] Employee Contributions

2. Nonresident aliens (within the meaning of Code section
7701(b)(1)(B)) who receive no earned income (within the
meaning of Code section 911(d)(2)) from the Employer
that constitutes income from sources within the United
States (within the meaning of Code section 861(a)(3)).

[ ] Elective Deferral Contributions
[ ] Matching Contributions
[ ] Nonelective Contributions
[ ] Employee Contributions

--------------------------------------------------------------------------------

-12-

3. Employees covered by the following designated qualified
employee benefit plans:

_____________________________________________________

[ ] Elective Deferral Contributions
[ ] Matching Contributions
[ ] Nonelective Contributions
[ ] Employee Contributions
--------------------------------------------------------------------------------
1.15 E. The Plan covers Employees whose conditions of
employment are mandated under the Xxxxx-Xxxxx Act.

[ ] Yes [ ] No

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Plan Document VIII. ENTRY DATE
Section
--------------------------------------------------------------------------------

-+Check the appropriate requirement for Entry Date.
--------------------------------------------------------------------------------
1.25 A. Immediately.

1.25 B. The first day of any month.

1.25 C. Quarterly (that is, three months apart) on each:

(MM/DD) 02/01, or (MM/DD) 05/0l, or

(MM/DD) 08/01, or (MM/DD) 11/01,

-+Fill in dates.

[X] Elective Deferral Contributions
[X] Matching Contributions
[X] Nonelective Contributions
[ ] Employee Contributions
--------------------------------------------------------------------------------

-13-

1.25 D. Semiannually (that is, six months apart) on each:

(MM/DD)_____ or (MM/DD) ________.

-+Fill in dates.

-+Fill in date.

1.25 F. The first day nearest to the date(s) selected in B, C,
D or E above, whether before or after that date, that
the Participant meets the Eligibility Requirements.

[ ] Elective Deferral Contributions
[ ] Matching Contributions
[ ] Nonelective Contributions
[ ] Employee Contributions

-+ Allows retroactive entry into the Plan. This may have an
effect on various nondiscrimination tests for the Plan.

--------------------------------------------------------------------------------

-14-

--------------------------------------------------------------------------------
Plan Document IX. VESTING
Section
--------------------------------------------------------------------------------

1.76 A. Vesting Percentage.

The Vesting Schedule, based on number of Years or Periods of
Service, shall be as indicated below. Indicate the number of
the vesting schedule that applies to any Nonelective
Contributions, Matching Contributions, and Prior Employer
Contributions. The vesting schedules are depicted in 1
through 8, below.

Nonelective Contributions are subject to vesting
schedule: __________________

Matching Contributions are subject to vesting
schedule: __________________

Prior Employer Contributions are subject to
vesting schedule: __________

1. Immediately = 100%

2. 0-3 Years = 0%
3 Years = 100%

3. 1 Year = 20%
2 Years = 40%
3 Years = 60%
4 Years = 80%
5 Years = 100%

4. 0-3 Years = 0%
3 Years = 20%
4 Years = 40%
5 Years = 60%
6 Years = 80%
7 Years = 100%

5. 0-2 Years = 0%
2 Years = 20%
3 Years = 40%
4 Years = 60%
5 Years = 80%
6 Years = 100%

6. 0-5 Years = 0%
5 Years = 100%

7. 1 Year = 25%
2 Years = 50%
3 Years = 75%
4 Years = 100%

-15-

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Plan Document IX. VESTING
Section
--------------------------------------------------------------------------------

8. Other. Must be at least as liberal as #4 or #6
above.

Less than 3 = 0%
3 but greater than 4 = 25%
4 but greater than 5 = 50%
5 but greater than 6 = 75%
6 or more = 100%
--------------------------------------------------------------------------------
2A.5(b) B. The vesting computation period shall be based on the
Employee's service in the:

[X] Plan Year [ ] Employment year

--------------------------------------------------------------------------------
2A.7, 2A.10 C. Excluded Years or Periods of Service.

The vesting percentage shall be based on all Years of
Service (i.e., completing 1000 Hours of Service) or
Periods of Service (i.e., Elapsed Time), EXCEPT that
the following shall be excluded:

Years or Periods of Service:

[ ] 1. Prior to the time the Participant attained
age 18.

[X] 2. During which the Employer did not maintain
the plan or predecessor plan.

[ ] 3. During which the Participant elected not to
contribute to a plan which required Employee
Contributions.

[ ] 4. Rule of Parity (Elapsed Time).

-+Rule of Parity (Elapsed Time): In the
event a reemployed Employee has no vested
interest in Employer Contributions at the
time the break occurred, and has since
incurred 5 consecutive 1-year
Breaks-in-Service, and has a Period of
Severance which equals or exceeds his prior
Period of Service, such prior Service may be
disregarded.

[ ] 5. Rule of Parity (Hours of Service).

-+Rule of Parity (Hours of Service): Years
of Service prior to a Break-in-Service may
be disregarded if the participant had no
vested interest in Employer Contributions at
the time the break occurred, and the
Participant has since incurred 5 consecutive
1-year Breaks-in-Service, and the number of
consecutive 1-year Breaks-in-Service is at
least as great as the Years of Service
before the break occurred.

[ ] 6. Prior to any 1-Year Break-in-Service until
the Employee completes a Year of Service
following reemployment.

[ ] 7. None of the above.
--------------------------------------------------------------------------------

-16-

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Plan Document IX. VESTING
Section
--------------------------------------------------------------------------------
3D.1, 3D.2, D. Forfeitures.
2A.7, 2A.10
1. Forfeitures will occur:

[ ] a. Immediately.

[ ](1) Optional Payback Method.

[ ](2) Required Payback Method.

[ ] b. Upon a 1-Year Break-in-Service.

[ ](1) Optional Payback Method.

[ ](2) Required Payback Method.

[ ] c. upon 5 consecutive 1-Year Breaks-in-Service.

2. Forfeitures will be:

[ ] a. Used as an Employer Credit.

[X] b. Reallocated to Participants' Accounts.

[ ] c. Used as an Employer Credit and then, to the
extent any Forfeitures remain, reallocated
to Participants' Accounts.

-+If choice IX.D.2.b or c is selected and the Plan
provides Matching Contributions, the Actual
Contribution Percentage (ACP) Test will be affected.

-17-

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Plan Document X. CONTRIBUTIONS
Section
--------------------------------------------------------------------------------

2C.1(k) (1) A. Elective Deferral Contributions

1. Availability/Amount

[ ] Not Available under the Plan.

[X] Available under the Plan (complete the following).

Each Participant MAY elect to have his
Compensation actually paid during the Plan Year
reduced by:

[ ] a. _______%.

[ ] b. up to _________%.

[ ] c. from _______% to ________%.

[X] d. up to the maximum percentage
allowable, not to exceed the limits
of Code sections 402(g) and 415.

-+Lump sum amounts and/or cash bonuses must be
subject to the salary deferral election unless the
definition of compensation in Section IV.A.9 has
been elected and these amounts have been
specifically excluded from that compensation
definition. Lump sum amounts and cash bonuses are
deferred upon and tested in the Plan Year in which
paid.

2. Modification

A Participant may change the amount of Elective
Deferral Contributions the Participant makes to the
Plan (complete a and b):

[ ] a. _____ per calendar year (may not be less
frequent than once).

[X] b. As of the following date(s) (MM/DD):

02/01
------------------------------------
05/01
------------------------------------
08/01
------------------------------------
11/01
------------------------------------

------------------------------------

-18-

B. Required Employee Contributions

2C.1(b) 1. Availability/Amount

[ ] Not Available under the Plan.

[ ] Available under the Plan and must be made as a
condition of receiving an Employer
Contribution.

-+Required Employee Contributions are NOT AVAILABLE
unless Elective Deferral Contributions are
available.

Required Contributions shall be in the amount of:

[ ] a. ___ % of Compensation actually paid during the
Contribution Period.

2C.1(k)(1) [ ] b. Not less than ____ % nor more than ____ % of
Compensation actually paid during the Contribution
Period.

2. Modification

A Participant may suspend Required Employee
Contributions for a minimum period of:

[ ] a. 1 month

[ ] b. 2 months

[ ] c. 3 months

-+The suspension period may be of indefinite duration.
A Participant's reentry into the Plan shall be as of
the first Entry Date following the end of the
suspension period.

--------------------------------------------------------------------------------

-19-

2C.1 C. Matching Contributions

Availability/Amount

[ ] Not Available under the Plan.

[X] Available under the Plan (elect one from
option 1 and, if applicable, elect one from
option 2).

1. [X] a. Matching Contributions SHALL be based upon a
percentage of Considered Net Profits.

[ ] b. Matching Contributions SHALL NOT be based
upon a percentage of Considered Net Profits.

2. Partnership Plans.

[ ] a. The Employer SHALL make Matching
Contributions to Partners.

-+Matching Contributions to Partners are
treated in all respects as Elective Deferral
Contributions.

[ ] b. The Employer SHALL NOT make Matching
Contributions to Partners.

For each $ 1.00 of either Elective Deferral
Contributions or Required Employee Contributions, as
selected above, the Employer will contribute and
allocate to each Participant's Matching Contribution
Account an amount equal to:

[X] 1. $____ (e.g., $.50).

[ ] 2. A discretionary percentage, to be determined by
the Employer.

-+If option 2 is elected, the amount of the
discretionary percentage should be determined by
an annual Board of Directors resolution setting
the percentage.

[ ] 3. Graded Match.

-+If a or b is elected, the minimum and maximum
percentages must be within the parameters of the
Elective Deferral election in Section X.A or the
Required Employee Contribution election in
Section X.B of this Adoption Agreement.

-+Percentages for higher amounts must be lower
than the percentages for lower amounts. For
example: 100% of the first $500, plus 75% of the
next $500, plus 50% of the next $500.

[ ] a. Graded based upon the dollar amount of
each Participant's Elective Deferral
Contributions or Required Employee
Contributions as follows:

_____% of the first $_____ plus
_____% of the next $_____ plus
_____% of the next $_____ plus
_____% of the next $_____.

--------------------------------------------------------------------------------

-20-

[ ] b. Graded based upon the percentage of Compensation
of each Participant's Elective Deferral
Contribution or Required Employee Contribution
as follows:

_____% of the first $______% plus
_____% of the next $______% plus
_____% of the next $______% plus
_____% of the next $______%

-+If 3.a or b is elected, additional testing will be
required to prove that the different contributions are
available on a nondiscriminatory basis.

[ ] 4. Separate specific dollar amounts for different
employees (e.g., employees in different job
classifications):

-+This option is available only for Plans covering
Employees whose conditions of employment are mandated
under the Xxxxx-Xxxxx Act.

$____ (e.g., $.50) to employees in ______ (fill in)
$____ (e.g., $.50) to employees in ______ (fill in)
$____ (e.g., $.50) to employees in ______ (fill in)
$____ (e.g., $.50) to employees in ______ (fill in)
$____ (e.g., $.50) to employees in ______ (fill in)

Additional Formulas (fill in below):

-+Formulas must be the same type as above.

_______

-+If 4 is selected, additional testing will be required
to prove that the different contributions are available
on a nondiscriminatory basis.

--------------------------------------------------------------------------------

-21-

[ ] 5. Different graded matches for different employees
(e.g., employees in different job classifications,
divisions, organizations, members of a controlled group
of corporations, etc.):

-+This option is available only for Plans covering
Employees whose conditions of employment are mandated
under the Xxxxx-Xxxxx Act

-+Percentages for higher amounts must be lower than the
percentages for lower amounts. For example: 100% of the
first $500, plus 75% of the next $500, plus 50% of the
next $500.

[ ] a. Graded based upon the dollar amount of Elective
Deferral Contributions or Required Contributions
of each Participant as follows:

Employees in _____ (fill in)

_____% of the first $_____ plus
_____% of the next $______ plus
_____% of the next $______ plus
_____% of the next $______.

Employees in _____ (fill in)

_____% of the first $_____ plus
_____% of the next $______ plus
_____% of the next $_____ plus
_____% of the next $_____.

Employees in _____ (fill in)

_____% of the first $_____ plus
_____% of the next $______ plus
_____% of the next $_____ plus
_____% of the next $_____.

Additional Formulas (fill in below):

-+Formulas must be the same type as above.

_______

--------------------------------------------------------------------------------

-22-

[ ] b. Graded based upon the percentage of compensation
of the Elective Deferral Contributions or Required
Contributions of each Participant as follows:

-+ This option is available only for Plans covering
Employees whose conditions of employment are mandated
under the Xxxxx-Xxxxx Act.

-+Matching percentages for higher compensation
percentages must be lower than matching percentages for
lower compensation percentages. For example: 100% of
the first 3%, plus 75% of the next 2%, plus 50% of the
next 2%.

Employees in _____ (fill in)

_____% of the first $_____ plus
_____% of the next $______ plus
_____% of the next $_____ plus
_____% of the next $_____.

Employees in _____ (fill in)

_____% of the first $_____ plus
_____% of the next $______ plus
_____% of the next $_____ plus
_____% of the next $_____.

Employees in _____ (fill in)

_____% of the first $_____ plus
_____% of the next $______ plus
_____% of the next $_____ plus
_____% of the next $_____.

Additional Formulas (fill in below):

-+Formulas must be the same type as above.

_______

-+If 5.a or b is selected, additional testing will be
required to prove that the different contributions are
available on a nondiscriminatory basis.

--------------------------------------------------------------------------------
-23-

The Elective Deferral or Required Employee
Contributions, upon which Matching Contributions are
made by the Employer, shall not exceed:

[ ] 1. $______ for the Plan Year.

[X] 2. 2% of Participant's Compensation for the
Contribution Period.

[ ] 3. N/A.

True-Up Contributions:

The Employer may/may not contribute a True-Up
Contribution for each Participant at the end of the
Plan Year so that the total Matching Contribution for
each Participant is calculated on an annual basis.

[ ] May [X] May not

Additional Matching Contributions:

In addition, at the end of the Plan Year, the Employer
may contribute Additional Matching Contributions to be
allocated in the same proportion that the Matching
Contribution made on behalf of each Participant during
the Plan Year bears to the Matching Contribution made
on behalf of all Participants during the Plan Year.

[ ] Yes [X] No

--------------------------------------------------------------------------------

-24-

2C.1 D. Nonelective Contributions

-+If you choose to make a Nonelective Contribution,
each Employee eligible to participate in the Plan and
who satisfies the Annual Allocation Requirement of
Section XII.A or XII.B MUST be given an allocation,
regardless of whether they make Elective Deferral
Contributions.

Availability/Amount

[ ] Not Available under the Plan.

[X] Available under the Plan (complete the
following).

The Contribution for each Contribution Period shall be:

[ ] 1. _____% of Considered Net Profits.

[ ] 2. _____% of Compensation of each Participant.

[ ] 3. The Employer will contribute an amount equal to
$______ for each Participant.

[X] 4. Discretionary.

-+If option 4 is elected, the amount of the
discretionary contribution should be determined by an
annual Board of Directors resolution setting a fixed
amount of contribution or a formula by which a fixed
amount can be determined.

[ ] 5. The Employer will contribute an amount equal to
$____ /hour or unit of each Participant
(indicate dollar or cents amount).

-+Option 5 may be chosen ONLY for Employees who are
subject to a Collective Bargaining Agreement.

[ ] 6. ___% of Considered Net Profits to ____(fill in)
___% of Considered Net Profits to ____(fill in)
___% of Considered Net Profits to ____(fill in)
___% of Considered Net Profits to ____(fill in)
___% of Considered Net Profits to ____(fill in)

-+Fill in job classification.

--------------------------------------------------------------------------------
-25-

Additional Formulas (fill in below):

-+Formulas must be the same type as above.

______________________________________________________

[ ] 7. ___% of Compensation to each Participant in ____ (fill in)
___% of Compensation to each Participant in ____ (fill in)
___% of Compensation to each Participant in ____ (fill in)
___% of Compensation to each Participant in ____ (fill in)
___% of Compensation to each Participant in ____ (fill in)

-+Fill in job classification.

Additional Formulas (fill in below):

-+Formulas must be the same type as above.

______________________________________________________

-+Options 6 and 7 may be selected ONLY when a Plan covers
Employees whose conditions of employment are mandated
under the Xxxxx-Xxxxx Act.

-+If option 6 or 7 is selected, subsection A.1
(Compensation to Compensation allocation) MUST be chosen
in Section XIII, "Allocation of Contributions."

-+If options 6 or 7 is selected, additional testing will
be required to prove that the different contributions are
available on a nondiscriminatory basis.

Nonelective Contributions shall/shall not be based on
Considered Net Profits.

-+"Shall" must be chosen if option 1 is selected.

[X] Shall [ ] Shall not

--------------------------------------------------------------------------------
-26-

Availability/Amount

[X] Not Available under the Plan.

[ ] Available under the Plan (complete the following).

[ ] Voluntary Employee Contributions SHALL be permitted
up to ____% of Compensation actually paid during
the Plan Year.

[ ] Voluntary Employee Contributions made in a Lump Sum
SHALL be permitted.

-+Voluntary Employee Contributions are NOT AVAILABLE unless
Elective Deferral Contributions are available.

--------------------------------------------------------------------------------
2C.3 F. Rollover Contributions

Availability

[X] 1. Rollover Contributions out of the Plan are always
available.

[X] Cash only.

[ ] Cash and Loan Notes from this and/or a prior
plan.

[X] 2. Rollover Contributions into the Plan:

[ ] Not Available under the Plan.

[X] Available under the Plan (complete the
following).

Cash Only or Cash and Loan Notes:

[X] Cash only.

[ ] Cash and Loan Notes from prior plan.

Rollover contributions into the Plan may be
made by:

[ ] Both eligible Employees and Employees who
would be eligible except they do not yet
meet the Plan's age and/or service
requirement.

[X] Eligible Employees only.

--------------------------------------------------------------------------------

-27-

7B.8, 7B.9 G. Transfers of Account Balances

Availability

[X] 1. Transfers of account balances out of the Plan are
always available.

[X] 2. Transfers of Account Balances into the Plan:

[ ] Not Available under the Plan.

[X] Available under the Plan.

--------------------------------------------------------------------------------
Plan Document X. CONTRIBUTION PERIOD
Section
--------------------------------------------------------------------------------

1.14 A. The regular Contribution Period (by contribution type) shall
be:

-+For 1 and 2 below, "Other" Contribution Period may not be
longer than annual, but may be shorter than 4-weekly.

-+For 3 below, "Other" Contribution Period may not be longer than
monthly, but may be shorter than 4-weekly.

1. Matching Contributions:

[ ] Annual [ ] 4-Weekly

[ ] Monthly [X] Other (specify) weekly.

2. Nonelective Contributions:

[X] Annual [ ] 4-Weekly

[ ] Monthly [X] Other (specify) ______.

3. Elective Deferral Contributions, Required Employee
Contributions, and/or Voluntary Employee Contributions:

-+Annual contribution period is not available for
contributions in #3.

[X] Monthly [ ] 4-Weekly

[ ] Other (specify) _________.

-28-

--------------------------------------------------------------------------------

--------------------------------------------------------------------------------
Plan Document XII. ALLOCATION CONTRIBUTIONS
Section
--------------------------------------------------------------------------------

2C.1 (f) A. Allocation Formula for Nonelective Contribution

Complete the following ONLY if Section X.D is 1, 4, 6 or 7.

-+If Section X.D is 6 or 7, the Compensation to Compensation
allocation formula (1 below) must be chosen.

The Nonelective Contribution will be allocated to
Participants who meet the requirements of Section XII.B or C
as follows:

[X] 1. Compensation to Compensation:

In the same ratio as each Participant's Compensation
bears to the total Compensation of all Participants.

[ ] 2. Integrated with Social Security:

a. Choose one of the following methods:

[ ] Step-Rate Method

For each Plan Year, the Employer will
contribute an amount equal to ___% of each
Participant's Compensation up to the Social
Security Integration Level, plus ___% of each
Participant's Compensation in excess of the
Social Security Integration Level. However, in
no event will the Excess Contribution
percentage exceed the amount specified in
Section 2C.1(f)(2)(B) of the Plan.

[ ] Maximum Disparity Method

For each Plan Year, the Employer's Nonelective
Contribution shall be allocated in the manner
stated in Section 2C.1(f)(3) of the Plan in
order to maximize permitted disparity.

b. Social Security Integration Level:

[ ] i. $___ (not to exceed the Social Security
Taxable Wage Base).

[ ] ii. The Social Security Taxable Wage Base
in effect on the first day of the Plan
Year.

[ ] iii. ___% of the Social Security Taxable Wage
Base (not to exceed 100%).

--------------------------------------------------------------------------------

-29-

2C.1(g) B. Annual Allocation Requirements

An allocation of the annual Nonelective Contribution, annual
Matching Contribution, and/or Additional Matching
Contribution made by the Employer will be made to each
Participant who:

[ ] 1. Is a Participant on ANY day during the Plan Year
regardless of Service credited during the Plan Year.

[ ] 2. Is credited with a Year of Service in the Plan Year
for which the contribution is made.

[ ] 3. Is a Participant on the last day of the Plan Year.

[X] 4. Is credited with a Year of Service in the Plan Year
for which the contribution is made and is a
Participant on the last day of the Plan Year.

In addition, an allocation will be made by the Employer on
behalf of any Participant who retires, dies or becomes
disabled during the Plan Year, regardless of the number of
Hours of Service credited to such Participant and regardless
of whether such Participant is a participant on the last day
of the Plan Year.

Annual Nonelective Contribution [ ] Yes [ ] No
Annual Matching Contribution [ ] Yes [ ] No
Additional Matching Contribution [ ] Yes [ ] No

--------------------------------------------------------------------------------

2C.1 (g) C. Nonannual Allocation Requirement

An allocation of the nonannual Matching Contribution or
nonannual Nonelective Contribution made by the Employer will
be made to each Participant who:

[X] 1. Is a Participant on any day of the Contribution
Period.

[ ] 2. Is a Participant as of the last day of the
Contribution Period.

In addition, an allocation will be made by the Employer on
behalf of any Participant who retires, dies, or becomes
disabled during the Contribution Period, regardless of
whether such Participant is a Participant as of the last day
of the Contribution Period.

Nonannual Nonelective Contribution [ ] Yes [ ] No
Nonannual Matching Contribution [ ] Yes [ ] No

--------------------------------------------------------------------------------
-30-

--------------------------------------------------------------------------------
Plan Document XIII. LIMITATIONS ON ALLOCATIONS
Section
--------------------------------------------------------------------------------
4B A. If any Participant is covered by another qualified defined
contribution plan maintained by the Employer, other than a
Master or Prototype plan:

-+ Complete part A if you: (1) maintain, or at any time
maintained, another qualified retirement plan in which any
Participant in this Plan is, was, or could be, a
participant; or (2) maintain a Code section 415(l)(2)
individual medical account, for which amounts are treated as
Annual Additions for any Participant in this Plan.

[X] 1. N/A. The Employer has no other defined
contribution plan(s).

[ ] 2. The provisions of Section 4B.5 of the Plan will
apply, as if the other plan were a Master or
Prototype plan.

__________

--------------------------------------------------------------------------------
4B B. If any Participant is or ever has been a Participant in a
qualified defined benefit plan maintained by the Employer:

-+ Complete part B if you maintain, or at any time
maintained, another qualified retirement plan in which any
Participant in this Plan is, was, or could be a participant.

[X] 1. N/A. The Employer has no defined benefit plan(s).

[ ] 2. In any Limitation Year, the Annual Additions credited
to the Participant under this Plan may not cause the
sum of the Defined Benefit Plan Fraction and the
Defined Contribution Fraction to exceed 1.0. If the
Employer contributions that would otherwise be
allocated to the Participant's account during such
year would cause the 1.0 limitation to be exceeded,
the allocation will be reduced so that the sum of the
fraction equals 1.0. Any contributions not allocated
because of the preceding sentence will be allocated
to the remaining Participants according to the Plan's
allocation formula. If the 1.0 limitation is exceeded
because of an Excess Amount, such Excess Amount will
be reduced in accordance with Section 4B.4 of the
Plan.

[ ] 3. Provide the method under which the Plan involved will
satisfy the 1.0 limitation in a manner that precludes
Employer discretion.

__________

-31-

--------------------------------------------------------------------------------
Plan Document XII. LIMITATIONS ON ALLOCATIONS
Section
--------------------------------------------------------------------------------

C. Compensation will mean all of each Participant's:

-+ Everyone must complete Section C. If option 1, 2, or 3
was selected in Section IV.A., you must make the same
selection here.

4B.1(b)(1) [ ] 1. Wages, Tips, and Other Compensation Box on Form W-2.

4B.1(b)(2) [X] 2. Section 3401(a) wages.

4B.1(b)(3) [ ] 3. 415 safe-harbor compensation.

--------------------------------------------------------------------------------
4B.1(h) D. The Limitation Year shall be:

-+Everyone must complete Section D.

[ ] 1. The Calendar Year.

[X] 2. The 12-month period coinciding with the Plan Year.

[ ] 3. The 12-month period beginning on (MM/DD): ________

--------------------------------------------------------------------------------
Plan Document XIV. INVESTMENT OF PARTICIPANTS ACCOUNTS
Section
--------------------------------------------------------------------------------

5A.1 A. The Participant shall/shall not have the authority to direct the
Investment of Contributions made by the Employer.

[X] Shall [ ] Shall Not

--------------------------------------------------------------------------------
5A.1 B. If SHALL is elected above, complete the following.

Those having authority to direct the investment of the
Participant's Account are (choose all that apply):

[X] 1. Participants who are active Employees.

[X] 2. Participants who are former employees and continue to
maintain an account in the Plan or Trust.

[X] 3. Beneficiaries.

[X] 4. Alternate Payees.

--------------------------------------------------------------------------------
Plan Document XV. LIFE INSURANCE
Section
--------------------------------------------------------------------------------

5B.1 A. Available as a Participant investment:

[ ] Yes [X] No

--------------------------------------------------------------------------------

-32-

B. If yes is elected above, Life Insurance shall be available to:

[ ] 1. All Participants.

[ ] 2. Only to the specified group of Participants (fill in
below):

_______________________________________________________

-+If subsection 2 is checked, separate nondiscrimination testing
will be required.

--------------------------------------------------------------------------------
Plan Document XVI EMPLOYER STOCK
Section
--------------------------------------------------------------------------------

-+Before electing Employer Stock as an investment option, you should consult
your legal counsel on any federal or state securities law requirements arising
from offering Employer Stock as an investment option under your Plan and whether
use of this document is appropriate for you under those laws. Neither
Connecticut General Life Insurance Company nor any of its employees can advise
you on these matters.

--------------------------------------------------------------------------------

1.45 A. Investment in Employer Stock is:

[ ] Permitted.

[ ] Not Permitted.

-+You must complete the following subsections B and C if
investment in Employer Stock is permitted and Participants have
the authority to direct the investment of Employer Contributions.

--------------------------------------------------------------------------------

1.45 B. Investment in Employer Stock within the Plan by officers or
directors of the Employer or by an individual who owns more than
10% of the Employer's Stock is:

[ ] Permitted.

[ ] Not Permitted.

--------------------------------------------------------------------------------

1.45 C. The Trustee:

[ ] 1. Will vote the shares of the Employer Stock.

[X] 2. Will vote the shares of the Employer Stock in
accordance with any instructions received by the Trustee
from the Participant.

-+Option 2 must be selected if CG Trust Company is the Trustee.

[ ] 3. May request voting instructions from the Participants.

--------------------------------------------------------------------------------

-33-

--------------------------------------------------------------------------------
Plan Document XVII. WITHDRAWALS PRECEDING TERMINATION
Section
--------------------------------------------------------------------------------
-+ Complete only the sections for the type of contributions in your plan.

--------------------------------------------------------------------------------
3E.1(a) A. Withdrawal of Required Employee Contributions.

-+Withdrawal may be for any reason.

[ ] Not Available under the Plan.

[ ] Available under the Plan.

If available, Required Employee Contributions may be
withdrawn:

[ ] Once each 6 months.

[ ] Once each 12 months.

[ ] Other (specify) ______.

The Contribution suspension period following a
withdrawal of Required Employee Contributions shall
be:

-+You must choose one of the suspension periods
shown. Related Employer Contributions will be
suspended for the same period.

[ ] 6 Months.

[ ] 12 Months.

[ ] 24 Months.
--------------------------------------------------------------------------------
3E.1(b) B. Withdrawal of Voluntary Employee Contributions.

-+ Withdrawal may be for any reason.

[ ] Not Available under the Plan.

[ ] Available under the Plan.

If available, Voluntary Employee Contributions may be
withdrawn:

[ ] Once each 6 months.

[ ] Once each 12 months.

[ ] Other (specify)_________.

--------------------------------------------------------------------------------

-34-

C. Withdrawal of Elective Deferral Contributions.

[ ] Not Available under the Plan.

[X] Available under the Plan.

If available, select the conditions for withdrawal:

3E.2 [X] Withdrawal upon Participant's attainment of
age 59 1/2.

3E.5 [X] Withdrawal for Serious Financial Hardship.

-+ If a Participant makes a withdrawal of Elective
Deferral Contributions due to a Serious Financial
Hardship, the Participant must be suspended from
making any additional Elective Deferral Contributions
for a period of 12 months.

--------------------------------------------------------------------------------

D. Withdrawal of Employer Contributions (Matching, Nonelective
and/or Prior Employer Contributions).

[ ] Not Available under the Plan.

[X] Available under the Plan.

-+ If Prior Employer Contributions are money purchase plan
contributions, they may not be withdrawn.

If available, select the conditions for withdrawal:

3E.3

[X] 1. Withdrawal upon Participant's attainment of
age 59 1/2.

Available from:

[X] a. Matching Contributions.

[X] b. Nonelective Contributions.

[ ] c. Prior Employer Contributions.

--------------------------------------------------------------------------------

-35-

--------------------------------------------------------------------------------
Plan Document XVII. WITHDRAWALS PRECEDING TERMINATION
Section
------------------------------------------------------------------------------
3E.3 [ ] 2. Withdrawals to active Participants who have been
Participants for a minimum of 60 consecutive months.

Available from:

[ ] a. Matching Contributions.

[ ] b. Nonelective Contributions

[ ] c. Prior Employer Contributions.

Frequency of withdrawal:

[ ] Once each 6 months.
[ ] Once each 12 months.
[ ] Other (specify) ________.

Suspension Period following withdrawal:

[ ] N/A.
[ ] 6 months.
[ ] 12 months.
[ ] 24 months

3E.4 [X] 3. Withdrawal for Serious Financial Hardship.

Available from:

[X] a. Matching Contributions.

[X] b. Nonelective Contributions.

[ ] c. Prior Employer Contributions.

Prior Employer Contributions:

Prior Employer Contributions are contributions made to the Plan by
the Employer prior to the Plan's original conversion and/or
restatement on (fill in date).

-36-

--------------------------------------------------------------------------------

3E.6 E. Withdrawal of Rollover Contributions:

[ ] Not Available under the Plan.

[X] Available under the Plan.

If available, Rollover Contributions may be
withdrawn:

[ ] once per Plan Year.

[ ] Every 6 Months.

[ ] Every 3 Months.

[ ] Every Month.

[X] Anytime.
--------------------------------------------------------------------------------
3E.6 F. Withdrawal of Qualified Voluntary Employee Contributions
(QVEC Contributions)

-+ Applicable only if this is a readoption of an existing plan.
If selected, Contributions may be withdrawn for any reason.

[ ] Not Available under the Plan.

[ ] Available under the Plan.

If available, Qualified Voluntary Employee
Contributions may be withdrawn:

[ ] Once per Plan Year.

[ ] Every 6 Months.

[ ] Every 3 Months.

[ ] Every Month.

[ ] Anytime.

--------------------------------------------------------------------------------

-37-

3E.1(c) G. Withdrawal of Prior Required Employee Contributions.

-+ Withdrawal may be for any reason.

[ ] Not Available under the Plan.

[ ] Available under the Plan.

If available, Prior Required Employee Contributions
may be withdrawn:

[ ] Once each 6 months.

[ ] Once each 12 months.

[ ] Other (specify)________.

Prior Required Employee Contributions are posttax contributions
made by Employees in order to receive an Employer contribution
and which were made before the Plan's original conversion and/or
restatement on ________(fill in date).

--------------------------------------------------------------------------------
3E.1(d) H. Withdrawal of Prior Voluntary Employee Contributions.

-+Withdrawal may be for any reason and may be taken at any time.

[ ] Not Available under the Plan.

[ ] Available under the Plan.

Prior Voluntary Employee Contributions are voluntary
contributions made by Employees prior to these types of
contribution being eliminated as a plan option on _________
(fill in date).

--------------------------------------------------------------------------------
Plan Document XVIII. LOANS TO PARTICIPANTS, BENEFICIARIES AND PARTIES-IN-
Section INTEREST

5C A. Loans are permitted.

[X] Yes

-+If yes, Plan must be trusteed

[ ] No

--------------------------------------------------------------------------------

-38-

--------------------------------------------------------------------------------
Plan Document XVIII. LOANS TO PARTICIPANTS,
Section BENEFICIARIES AND PARTIES-IN-INTEREST
------------------------------------------------------------------------------
5C B. Loans are available only from the following sources:

-+ Qualified Voluntary Employee Contributions (QVEC Contributions)
may not be taken in a loan.

[X] All Sources.

[ ] List Sources:

____________________________________________________

--------------------------------------------------------------------------------
Plan Document XIX. RETIREMENT AND DISABILILTY
Section
------------------------------------------------------------------------------
1.40 A. Normal Retirement Age is:

[X] 1. The date the Participant attains age 65 (not to
exceed 65).

[ ] 2. The later of:

a. The date the Participant attains age ___ (not to exceed
65), or

b. The_____________(not to exceed 5th) anniversary of the
Participation Commencement Date.

-+ Note regarding 2.b above: If, for Plan Years beginning
before January 1, 1988, Normal Retirement Age was determined
with reference to the anniversary of the Participation
Commencement Date (more than 5 but not to exceed 10 years),
the anniversary date for Participants who first commenced
participation under the Plan before the first Plan Year
beginning on or after January 1, 1988 shall be the earlier
of (A) the tenth anniversary of the date the Participant
commenced participation in the Plan (or such anniversary as
had been elected by the Employer, if less than 10) or (B)
the fifth anniversary of the first day of the first Plan
Year beginning on or after January 1, 1988. The
Participation Commencement Date is the first day of the
first Plan Year in which the Participant commenced
participation in the Plan.

--------------------------------------------------------------------------------

-39-

1.18 B. Early Retirement by Participants

1. Early Retirement by Participants is:

[X] a. Not Permitted.

[ ] b. Permitted. Subject to the following conditions:

[ ] i. Age ___ (not to exceed 65).

[ ] ii. Years of Service _____.

[ ] iii. Age ___ (not to exceed 65) and
____ Years of Service.

[ ] iv. Age ___ (not to exceed 65) and
____ Years of Participation.

--------------------------------------------------------------------------------
1.16 C. Disability

1. The Employer shall/shall not make contributions on behalf of
disabled Participants who are Nonhighly Compensated
Employees on the basis of the Compensation each 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.

[ ] Shall [X] Shall Not

-+ All such contributions are 100% vested and nonforfeitable when
made.

--------------------------------------------------------------------------------
Plan Document XX. DISTRIBUTION OF BENEFITS
Section
------------------------------------------------------------------------------

3A.1 A. Distribution of benefits should be in the form of (check all
that apply):

[X] 1. Single Sum.

[X] 2. Life Annuity.

[ ] 3. Installment Payments.

[ ] 4. Installment Refund Annuity.

[ ] 5. Employer Stock, to the extent the Participant is
invested therein.

--------------------------------------------------------------------------------

B. Distribution Timing

[ ] 1. All Participants may elect to defer their distributions.

[X] 2. Participants who terminate employment and whose account
balances never exceeded $3,500 shall receive an
immediate, lump sum cash distribution.

--------------------------------------------------------------------------------

-40-

C. Expenses - Deferred Participants.

1. Participants who elect to defer distribution of their
benefits shall/shall not pay for all fees associated with
administration of their deferral payment.

[X] Shall [ ] Shall Not

--------------------------------------------------------------------------------
Plan Document XXI. QUALIFIED PRERETIREMENT SURVIVOR ANNUITY
Section
--------------------------------------------------------------------------------

3C.4 The Qualified Preretirement Survivor Annuity shall be:

-+ 100% is required for Plans allowing only single sum distributions.

[X] 100% to the surviving spouse.

[ ] 50% to the surviving spouse.

--------------------------------------------------------------------------------
Plan Document XXII. AMENDMENT TO THE PLAN
Section
------------------------------------------------------------------------------

7B A. The party having the authority to amend the Adoption Agreement
is the:

[ ] 1. Trustee(s).

-+ Trustee(s) cannot be chosen if the Trustee is CG Trust

[X] 2. Plan Administrator.

[ ] 3. Plan Committee.

[ ] 4. Designated Representative of the Employer.

-41-

--------------------------------------------------------------------------------
Plan Document XXIII. TOP-HEAVY PROVISIONS
Section
------------------------------------------------------------------------------

7A.1(i) A. Method to be used to avoid duplication of Top-Heavy Minimum
benefits when a non-Key Employee is a Participant in both
this Plan and a defined benefit plan maintained by the
Employer (select one response):

[X] 1. N/A. The Employer has no other plan(s).

[ ] 2. Single Plan Minimum Top-Heavy Allocation. A
minimum Top-Heavy contribution will be allocated to
each non-Key Employee's Participant Account in an
amount equal to:

[ ] a. The lesser of 3% of Compensation or the
highest percentage allocated to any Key
Employee.

[ ] b. _____% of Compensation (must be at least 3%).

[ ] 3. Multiple Plans Top-Heavy Allocation. In order to
satisfy Code sections 415 and 416, and because of
the required aggregation of multiple plans, a
minimum Top-Heavy contribution will be allocated to
each non-Key Employee in an amount equal to:

[ ] a. Not Applicable. No other plan was in
existence prior to the Effective Date of this
Adoption Agreement.

[ ] b. 5% of Compensation, to be provided in a
defined contribution plan of the Employer.

[ ] c. 7 1/2% of Compensation, to be nonintegrated,
and provided in this Plan.

-+ If c is chosen, for all Plan Years in which this
Plan is Top-Heavy (but not Super Top-Heavy), the
Defined Benefit and Defined Contribution fractions
shall be computed using 125%.

[ ] 4. Enter the name of the plan(s) and specify the
method under which the plan(s) will provide
Top-Heavy Minimum Benefits to non-Key Employees
[include any adjustments required under Code
section 415(e)]:

____________________________________________________

-+ If 4 is selected, the method specified must preclude
Employer discretion and inadvertent omissions.

-42-

7A.1 B. Present Value: In order to establish the present value to
compute the Top-Heavy Ratio, any benefit shall be discounted
only for mortality and interest, based on:

-+ Complete B only if response to A is 2, 3, or 4. Fill in all
blanks.

[ ] 1. Interest Rate _______%.

[ ] 2. Mortality Table _______.

[ ] 3. Valuation Date _______.

--------------------------------------------------------------------------------

7A.2 C. Where a non-Key Employee is a Participant in this and
another defined contribution plan(s) of the Employer, choose
which plan will provide the minimum Top-Heavy contribution:

[X] 1. N/A. The Employer has no other plan.

[ ] 2. The minimum allocation will be met in this Plan.

[ ] 3. The minimum allocation will be met in the
other defined contribution plan. Enter the name
of the plan:

________________________________________________

--------------------------------------------------------------------------------
7A.3 D. Top-Heavy Vesting Schedule. In the event the plan becomes
Top-Heavy, the vesting schedule shall be:

-+ Must meet one of the schedules below and must be at least as
liberal as the vesting schedule elected in Section IX.A.

[ ] 1. 100% vesting after ___ (not to exceed 3) years of
Service.

[X] 2. 0% vesting after 1 Year of Service

20% (not less than 20) vesting after 2 Years of
Service

40% (not less than 40) vesting after 3 Years of
Service

60% (not less than 60) vesting after 4 Years of
Service

80% (not less than 80) vesting after 5 Years of
Service

100% vesting after 6 Years of Service

[ ] 3. Same vesting schedule(s) as elected in Adoption
Agreement Section IX (already meets Top-Heavy minimum
vesting requirements).

-+ If the vesting schedule under the Plan shifts into the above
schedule for any Plan Year because of the Plan's Top-Heavy
status, such shift is an amendment to the vesting schedule and
the election provisions in Section 7B.1 of the Plan shall apply.

-+ The Top-Heavy vesting schedule will remain in effect even if
the Plan ceases to be Top Heavy.

-43-

--------------------------------------------------------------------------------
Plan Document XXIV. OTHER ADOPTING EMPLOYER
Section
------------------------------------------------------------------------------

6E.1, 6E.2 A. The following Adopting Employer(s) also adopt this plan and
have executed this Adoption Agreement:

-+ Fill in below the names and the Employer Identification
Numbers (EINs) of Adopting Employers.

-+ Must meet requirements of Plan definition of Employer, Plan
Section 1.24.

_________________________________________________________

________________________________________

--------------------------------------------------------------------------------

-44-

The Employer hereby adopts the Connecticut General Life Insurance Company
Defined Contribution Prototype Profit Sharing/Thrift Plan with 401(k) Feature,
including all elections made in this Non-Standardized Adoption Agreement, and
the Employer agrees to be bound by all the terms of the Plan and by all the
terms of this Adoption Agreement and of the Annuity Contract. The Employer
further agrees that it will furnish promptly all information required by the
Trustee, if applicable, the Plan Administrator and the Insurance Company in
order to carry out their functions. The Employer shall notify the Trustee, if
applicable, the Plan Administrator and the Insurance Company promptly of any
changes in the status of the Employer which might affect the Employer's duties
and responsibilities hereunder.

The elections under this Adoption Agreement may be changed by the Employer from
time to time by a written instrument signed by the Employer, the Plan
Administrator and the Trustee, if applicable, and accepted by the Plan Sponsor.
The Employer consents to the exercise by the Plan Sponsor of the right to amend
the Plan and the Annuity Contract from time to time as it may deem necessary or
advisable.

By signing this Adoption Agreement, the Employer specifically acknowledges that
the Insurance Company has no authority: (1) to answer legal questions and that
all such questions shall be answered by legal counsel for the Employer; and (2)
to make determinations involved in the administration of the Plan and that all
such determinations shall be answered by the Employer's Plan Administrator or
other designated representative.

Upon execution of this Adoption Agreement by the Employer, the Plan shall be
effective with respect to that Employer as of the Effective Date specified
herein, provided the Plan Administrator and the Trustee, if applicable, shall
then or thereafter execute this Adoption Agreement to signify their acceptance
of their duties and responsibilities hereunder and provided further, the Plan
Sponsor will indicate its acceptance of the Employer in accordance with its
usual rules and practices.

The Adopting Employer may not rely on an opinion letter issued by the National
Office of the Internal Revenue Service as evidence that the Plan is qualified
under Internal Revenue Code section 401. In order to obtain reliance with
respect to plan qualification, the Employer must apply to the appropriate key
district office for a determination letter.

Connecticut General Life Insurance Company will inform the Employer of any
amendments made to the Plan or of the discontinuance or abandonment of such
Plan.

CAUTION: You should very carefully examine the elections you have made in this
Adoption Agreement and discuss them with your legal counsel. Failure to properly
fill out the Adoption Agreement may result in disqualification of your plan.
This Adoption Agreement may only be used in conjunction with Basic Plan Document
Number 03.

(Note: The Employer, Plan Administrator and Trustee, if applicable, must all
sign below.)

Executed at 10:35 am, this 14th day of August, 1997.

Employer's Exact Name: Central CPVC Corporation

Witness: Xxxxx X. Gaba By: Xxxxxxxx X. Xxxxxx
Title: Secretary

Additional Adopting Employer's Exact Name: N/A

Witness:______________________________ By: __________________________________

Title: _______________________________

-45-

Additional Adopting Employer's Exact Name: N/A

Witness:______________________________ By: __________________________________

Title: _______________________________

Additional Adopting Employer's Exact Name: N/A

Witness:______________________________ By: __________________________________

Title: _______________________________

Additional Adopting Employer's Exact Name: N/A

Witness:______________________________ By: __________________________________

Title: _______________________________

ACCEPTED this 14th day of August 1997

Witness: Xxxx Xxxxx By (Plan Administrator): X X X X X X X X
----------------
Witness:________________________ By (Plan Administrator): N/A

Witness:________________________ By (Plan Administrator): N/A

Witness: Xxxx Xxxxx By (Trustee): X X X X X X X
-------------------

Witness: Xxxx Xxxxx By (Trustee): /s/ Xxxxxx X. Xxxxx
-------------------

Witness: Xxxx Xxxxx By (Trustee): X X X X X X X
-------------------

ACCEPTED this ____ day of ______________ 19__.

CONNECTICUT GENERAL LIFE INSURANCE COMPANY

By (Authorized Representative): _______________________

-00-

Xxxxxxxx Xxxxxxx Service Department of the Treasury

Plan Description: Prototype Non-standardized Profit Sharing Plan with CODA
FFN: 50315620003-001 Case: 9401285 EIN: 00-0000000 Xxxxxxxxxx, XX 00000
BPD: 03 Plan: 001 Letter Serial No: 0365331a
Person to Contact: Xx. Xxxxxxxxx

CONNECTICUT GENERAL LIFE INSURANCE CO
Telephone Number: (000) 000-0000
000 XXXXXX XXXXXX X-00
Refer Reply to: CP:E:EP:T4
XXXXXXXX, XX 00000
Date: 05/07/96

Dear Applicant:

In our opinion, the form of the plan identified above is acceptable under
section 401 of the Internal Revenue Code for use by employers for the benefit of
their employees. This opinion relates only to the acceptability of the form of
the plan under the Internal Revenue Code. It is not an opinion of the effect of
other Federal or local statutes.

You must furnish a copy of this letter to each employer who adopts this plan.
You are also required to send a copy of the approved form of the plan, any
approved amendments and related documents to each Key District Director of
Internal Revenue Service in whose jurisdiction there are adopting employers.

Our opinion an the acceptability of the form of the plan is not a ruling or
determination as to whether an employer's plan qualifies under Code section
401(a). Therefore, an employer adopting the form of the plan should apply for a
determination letter by filing an application with the Key District Director of
Internal Revenue Service on Form 5307, Short Form Application for Determination
for Employee Benefit Plan.

Because you submitted this plan for approval after March 31, 1991, the
continued, interim and extended reliance provisions of sections 13 and 17.03 of
Rev. Proc. 89-9, 1989-1 C.B. 780, are not applicable.

Because you submitted this plan on or after July 1, 1994, it does not meet the
requirements for the extention of the remedial amendment period provided by
Rev. Proc. 95-12. 1995-3 I.R.B. 24.

This letter may not be relied upon with respect to whether the plan satisfies
the qualification requirements as amended by Uruguay Round Agreements Act. Pub.
L. 103-465.

If you, the sponsoring organization, have any questions concerning the IRS
processing of this case, please call the above telephone number. This number is
only for use of the sponsoring organization. Individual participants and/or
adopting employers with questions concerning the plan should contact the
sponsoring organization. The plan's adoption agreement must include the
sponsoring organization's address and telephone number for inquiries by adopting
employers.

If you write to the IRS regarding this plan, please provide your telephone
number and the most convenient time for us to call in case we need more
information. Whether you call or write, please refer to the Letter Serial Number
and File Folder Number shown in the heading of this letter.

You should keep this letter as a permanent record. Please notify us if you
modify or discontinue sponsorship of this plan.

Sincerly yours,

Xxxx X. RidXXXXX, Jr.
------------------------
Chief, Employee Plans
Technical Branch 4

(5307) Application for Determination for Adopters of SAN 50030
(Rev 3/96) Master or Prototype, Regional Prototype or Volume OMB No. 1545-0200
Submitter Plans For IRS Use Only
File folder number +
Case number +

Department of the Treasury
Internal Revenue Service
(Under sections 401(a) and 501(a) of the Internal Revenue Code)
You must attach user fee and Schedule Q to this application.
(See What To File.)
--------------------------------------------------------------------------------
You must file both the substitute OCR data sheet and page 1 of this application.
The OCR data sheet is read by the computer and all the information filled in
must be typed in either 10 pitch type, Elite type, Courier 12 type, or Titan 12
type. Review the Procedural Requirements Checklist on page 4 before submitting
this application.
--------------------------------------------------------------------------------

la Name of plan sponsor (employer if single employer plan) lb Employer identification number
Central CPVC Company 00-0000000

Number, street, and room or suite no. (if a P.O. box, see instructions.) 1c Employer's tax year ends-Enter(MM)
000 Xxxxxxxx Xxxx __________________________________

City State ZIP code Telephone number
Xxxxxxxxxx XX 00000 (000) 000-0000

2 Person to be contacted if more information is needed. (See Instructions.)
(If the same as line la, leave blank. Complete even if a Power of Attorney is attached.)

Name
Xxxxx X. Link

Number, street, and room or suite no. (if a P.O. box, see instructions.)
000 X. Xxxxxx Xxxxxx

Xxxx Xxxxx ZIP code Telephone number
Xxxxxxxx XX 00000 (000) 000-0000

3a Determinaton requested for (enter applicable number(s) at left and fill in required information.) (See instructions.)

[1] Enter 1 for Initial Qualification -- Date plan signed .........................__________________

[ ] Enter 2 for a request after Initial Qualification

Date amendment signed _________________________ Date amendment effective ____________________________

[ ] Enter 3 for Standardized Plans (See instructions)

b Has the plan received a determination letter? (Submit a copy of the latest letter if one
was ever received.) ..................................................................... Yes [ ] No [X]

If 3b is no, were required amendments made retroactively effective?...................... Yes [ ] No [X]

c Have interested parties been given the required notification of this application?........ Yes [X] No [ ]

d Does the plan have a cash or deferred arrangement, or employee or matching
contribution (section 401(k) or (m))?.................................................... Yes [X] No [ ]

4a Name of plan:
Central CPVC Company 401(k) Profit Sharing Plan

[001] b Enter plan number (3 digits) 1997 d Enter year plan originally effective

[1031] c Enter date plan-year ends (MMDD) [______] e Enter number of participants in plan

5a If this is a defined benefit plan, enter the appropriate number in box at left.

[ ] Enter 1 for unit benefit Enter 3 for flat benefit
Enter 2 for fixed benefit Enter 4 for other (Specify) ________________________

b If this is a defined contribution plan, enter the appropriate number in box at left.

[1] Enter 1 for profit sharing Enter 4 for target benefit
Enter 2 for stock bonus Enter 5 for other (Specify) ________________________
Enter 3 for money purchase

6a Is the employer a member of an affiliated service group?

[ ] Enter 1 if "Yes" and see the instructions Enter 2 if "No"

b Is the employer a member of a controlled group of corporations or a group of trades or businesses under common control?

[ ] Enter 1 if "Yes" and see the instructions Enter 2 if "No"

7 Enter type of adopter.

[1] Enter 1 if a master or prototype plan Enter 3 if a District approved volume submitter plan
Enter 2 if a regional prototype plan

8 Enter type of plan.
[5] Enter 1 if governmental plan Enter 3 if collectively bargained plan Enter 5 if other
Enter 2 if nonelecting church plan Enter 4 if section 412(i) plan
___________________________________________________________________________________________________________________________________
Under penalties of perjury, I declare that I have examined this application, including accompanying statements, and to the best of
my knowledge and belief it is true, correct, and complete.

Signature + Title + Date +
-----------------------------------------------------------------------------------------------------------------------------------
For Paperwork Reduction Act Notice, see page 1 of separate instructions. Form 5307 (Rev. 3-96)

Form 5307 (Rev. 3-96) Page 2
--------------------------------------------------------------------------------

Yes No

9a Do you maintain any other qualified plan(s)? (See instructions.) ...........
If "No," skip to line 9d.

b Do you maintain another plan of the same type (i.e., both this plan and the
other plan are defined contributions plans or both are defined benefit
plans) that covers non-key employees who are also covered under this plan?

If yes, when the plan is top-heavy, do the non-key employees covered under
both plans receive the required top-heavy minimum contribution or benefit
under:

(1) This plan? .............................................................
(2) The other plan? ........................................................

c If this is a defined contribution plan, do you maintain a defined benefit
plan, (or if this is a defined benefit plan, do you maintain a defined
contribution plan) that covers non-key employees who are also covered under
this plan? .................................................................

If yes, when the plan is top-heavy, do non-key employees covered under both
plans receive:

(1) the top-heavy minimum benefit under the defined benefit plan? .........

(2) at least a 5% minimum contribution under the defined contribution
plan? .................................................................

(3) the minimum benefit offset by benefits provided by the defined
contribution plan? ....................................................

(4) benefits under both plans that, using a comparability analysis, are at
least equal to the minimum benefit? (See instructions.) ...............

d Does the plan prevent the possibility that the section 415 limitations will
be exceeded for any employee who is (or was) a participant in this plan and
any other plan of the employer? (See Regulations sections 1.415-7 and
1.415-8.) .................................................................. X

---------------------------------------------------------------------------------------------------------------
Miscellaneous
---------------------------------------------------------------------------------------------------------------

N/A Yes No

10a Does any amendment to the plan reduce or eliminate any section 411(d)(6)
protected benefit? (See instructions.) ..................................... X

b Are trust earnings and losses allocated on the basis of account balances in
a defined contribution plan? If "No," attach a statement explaining how
they are allocated ......................................................... X

c Is this plan or trust currently under examination or is any issue related
to this plan or trust currently pending before the Internal Revenue
Service, the Department of Labor, the Pension Benefit Guaranty Corporation,
or any court? If "Yes," attach a statement explaining the issues involved
and who is considering them. Do not answer "Yes" because the plan has been
considered under IRS's Voluntary Compliance Resolution Program .............

Form 5307 (Rev. 3-96) Page 3
--------------------------------------------------------------------------------

Procedural Requirements

--------------------------------------------------------------------------------

Use this list to see what MUST be included with Form 5307.

1 Is Schedule Q (Form 5300) attached?

2 Is Form 8717 and the appropriate user fee attached?

3 Master or Prototype, Regional Prototype or Volume Submitters Plans-is a
copy of the adoption agreement attached or in the case of a volume
submitter plan, a copy of modifications? (See What To File in the
instructions.)

4 Is a copy of the master or prototype, regional prototype or volume
submitter letter attached? (See What To File in the instructions.)

5 Is a copy of the plan's latest determination letter attached? (Previously
approved plans only, see What To File in the instructions.)

6 Are the appropriate demonstrations attached to Schedule Q?

7 Have you submitted the OCR data sheet?

8 Have you signed the application?

9 Is the plan sponsor's (employer's if single-employer plan) 9-digit employer
identification number entered on line lb?

10 If appropriate, is Form 2848, or a privately designed authorization,
attached? (See Disclosure Request by Taxpayer in the instructions.)

11 Is the year the plan was originally effective entered on line 4d?

12 Affiliated Service Groups, Controlled Groups or Entities Under Common
Control-Is the information requested under "What To File" and the line 6
instructions attached?

13 Volume Submitter Plans-Is a copy of the plan and trust instrument attached?
(See What To File in the instructions.)

--------------------------------------------------------------------------------
ALL APPLICATIONS ARE SCREENED BY COMPUTER. FAILURE TO INCLUDE A REQUIRED ITEM
WILL RESULT IN THE RETURN OF THIS APPLICATION TO YOU.

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Non-Standardized Profit Sharing/Thrift Plan With 401(k) Feature Adoption Agreement Number 001-03 This Adoption Agreement, when executed by the Employer and accepted by the Plan Administrator, and the Trustee, if applicable, and accepted by Connecticut...

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