THE MAINTENANCE WAREHOUSE FUTUREBUILDER

                       A 401(k) AND STOCK OWNERSHIP PLAN













                                                      AMENDMENT AND RESTATEMENT

                                                       EFFECTIVE JANUARY 1,2001





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                    THE MAINTENANCE WAREHOUSE FUTUREBUILDER

                       A 401(K) AND STOCK OWNERSHIP PLAN





         On this 21st day of November, 2001, Maintenance Warehouse/America Corp.

(the "Controlling Company") hereby amends and restates The Maintenance Warehouse

FutureBuilder (the "Plan").



                              STATEMENT OF PURPOSE



         A.       The Plan initially was named the Maintenance Warehouse 401(k)

Savings Plan and was adopted effective as of March 17, 1997. It was renamed the

Maintenance Warehouse FutureBuilder and was last restated effective as of

December 1, 1999, and has been amended since that date. Generally effective

January 1, 2001, the Plan, as set forth in this document, is intended and

should be construed as a restatement and continuation of the Plan as previously

in effect. In addition to operational changes, this restatement of the Plan is

intended to bring the Plan into compliance with the requirements of current

laws and regulations enacted or issued prior to the adoption date of this

restatement, including, but not limited to, the General Agreement on Tariffs

and Trade as amended in 1994, the Uniformed Services Employment and

Reemployment Rights Act of 1994, the Small Business Job Protection Act of 1996,

the Taxpayer Relief Act of 1997 (the previous four laws and regulations are

collectively known as the "GUST Amendments"), and the Internal Revenue Service

Restructuring and Reform Act of 1998.



         B.       The primary purpose of the Plan is to recognize the

contributions made to the Controlling Company and its participating affiliates

by employees and to reward those





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contributions by providing eligible employees with an opportunity to accumulate

savings for their future security.



         C.       The Controlling Company intends that the Plan be a profit

sharing plan qualified under Sections 401(a) and 401(k) of the Internal

Revenue Code of 1986, as amended.



                             STATEMENT OF AGREEMENT



         To amend and restate the Plan with the purposes and goals as

hereinabove described, the Controlling Company hereby sets forth the terms and

provisions as follows:





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                               TABLE OF CONTENTS



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{S}                                                                                                           {C}

STATEMENT OF PURPOSE............................................................................................1

ARTICLE I DEFINITIONS...........................................................................................1

1.1      Account................................................................................................1

1.2      ACP or Actual Contribution Percentage..................................................................1

1.3      ACP Tests..............................................................................................1

1.4      Active Participant.....................................................................................1

1.5      Administrative Committee...............................................................................2

1.6      ADP or Actual Deferral Percentage......................................................................2

1.7      ADP Tests..............................................................................................2

1.8      Affiliate..............................................................................................2

1.9      Annual Addition........................................................................................2

1.10     Basic Matching Contribution............................................................................2

1.11     Before-Tax Account.....................................................................................3

1.12     Before-Tax Contributions...............................................................................3

1.13     Beneficiary............................................................................................3

1.14     Board..................................................................................................3

1.15     Break in Service.......................................................................................3

(a)      Leave of Absence.......................................................................................3

(b)      Maternity or Paternity Leave...........................................................................3

(c)      Effect of Family and Medical Leave Act.................................................................3

1.16     Business Day...........................................................................................3

1.17     Code...................................................................................................3

1.18     Company Stock..........................................................................................4

1.19     Company Stock Fund.....................................................................................4

1.20     Compensation...........................................................................................4

(a)      Benefit Compensation...................................................................................4

(b)      Section 404 Compensation...............................................................................5

(c)      Top-Heavy Compensation.................................................................................5

(d)      Section 415 Compensation...............................................................................5

(e)      Key Employee and Highly Compensated Employee Compensation..............................................5

(f)      Testing Compensation...................................................................................5

1.21     Contributions..........................................................................................5

1.22     Controlling Company....................................................................................5

1.23     Covered Employee.......................................................................................5

1.24     Deferral Election......................................................................................6

1.25     Defined Benefit Minimum................................................................................6

1.26     Defined Benefit Plan...................................................................................6

1.27     Defined Contribution Minimum...........................................................................6

1.28     Defined Contribution Plan..............................................................................6

1.29     Determination Date.....................................................................................6

1.30     Disability or Disabled.................................................................................6

1.31     Effective Date.........................................................................................7

1.32     Elective Deferrals.....................................................................................7

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                                       i

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{S}                                                                                                            {C}

1.33     Eligible Nonhighly Compensated Participant.............................................................7

1.34     Eligible Participant...................................................................................7

1.35     Eligible Retirement Plan...............................................................................7

1.36     Eligible Rollover Distribution.........................................................................7

1.37     Employee...............................................................................................7

1.38     Employment Date........................................................................................8

1.39     Entry Date.............................................................................................8

1.40     ERISA..................................................................................................8

1.41     Forfeiture.............................................................................................8

1.42     Highly Compensated Employee............................................................................8

(a)      General Rule...........................................................................................8

(b)      Excluded Employees.....................................................................................9

(c)      Former Employees.......................................................................................9

(d)      Nonresident Aliens.....................................................................................9

(e)      Compliance with Code Section 414(q)....................................................................9

1.43     Home Depot.............................................................................................9

1.44     Home Depot Board.......................................................................................9

1.45     Hour of Service........................................................................................9

(a)      General Rule...........................................................................................9

(b)      Equivalencies.........................................................................................10

(c)      Changes by Administrative Committee...................................................................10

(d)      Computation Period....................................................................................11

1.46     Investment Committee..................................................................................11

1.47     Investment Fund or Funds..............................................................................11

1.48     Key Employee..........................................................................................11

1.49     Leave of Absence......................................................................................11

1.50     Limitation Year.......................................................................................11

1.51     Matching Account......................................................................................11

1.52     Matching Contributions................................................................................11

1.53     Maternity or Paternity Leave..........................................................................11

1.54     Maximum Deferral Amount...............................................................................11

1.55     Named Fiduciary.......................................................................................11

1.56     Non-Key Employee......................................................................................11

1.57     Normal Retirement Age.................................................................................12

1.58     Participant...........................................................................................12

1.59     Participating Company.................................................................................12

1.60     Permissive Aggregation Group..........................................................................12

1.61     Plan..................................................................................................12

1.62     Plan Year.............................................................................................12

1.63     Prior Plan............................................................................................12

1.64     Qualified Nonelective Account.........................................................................12

1.65     Qualified Nonelective Contributions...................................................................12

1.66     Qualified Spousal Waiver..............................................................................12

1.67     Required Aggregation Group............................................................................12

1.68     Restoration Contributions.............................................................................12

1.69     Rollover Account......................................................................................13

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{S}                                                                                                            {C}

1.70     Rollover Contribution.................................................................................13

1.71     Spouse or Surviving Spouse............................................................................13

1.72     Supplemental Annual Matching Contributions............................................................13

1.73     Top-Heavy Group.......................................................................................13

1.74     Top-Heavy Plan........................................................................................13

1.75     Transfer Account......................................................................................13

1.76     Transfer Contributions................................................................................13

1.77     Trust or Trust Agreement..............................................................................13

1.78     Trustee...............................................................................................14

1.79     Trust Fund............................................................................................14

1.80     Valuation Date........................................................................................14

1.81     Year of Eligibility Service...........................................................................14

(a)      Computation Period....................................................................................14

(b)      Predecessor Employer..................................................................................14

(c)      Service Counted under The Home Depot FutureBuilder....................................................14

(d)      Reemployed Veterans...................................................................................14

1.82     Years of Vesting Service..............................................................................14

(a)      Pre-Break Service.....................................................................................15

(b)      Post-Break Service....................................................................................15

(c)      Predecessor Plan......................................................................................15

(d)      Predecessor Employer..................................................................................15

(e)      Service Counted under The Home Depot FutureBuilder....................................................15

(f)      Reemployed Veterans...................................................................................15

ARTICLE II ELIGIBILITY.........................................................................................16

2.1      Initial Eligibility Requirements......................................................................16

(a)      General Rule..........................................................................................16

(b)      Participation Upon Effective Date.....................................................................16

(c)      New Participating Companies...........................................................................16

(d)      Predecessor Employer..................................................................................16

2.2      Treatment of Interruptions of Service.................................................................16

(a)      Leave of Absence or Layoff............................................................................16

(b)      Termination Before Participation......................................................................16

(c)      Termination After Participation.......................................................................16

2.3      Change in Status......................................................................................17

(a)      Exclusion Before Participation........................................................................17

(b)      Exclusion After Participation.........................................................................17

(c)      Change to Covered Employee Status.....................................................................17

ARTICLE III CONTRIBUTIONS......................................................................................18

3.1       Before-Tax Contributions.............................................................................18

(a)      Generally.............................................................................................18

(b)      Deferral Elections....................................................................................18

         (1)      Effective Date...............................................................................18

         (2)      Term.........................................................................................18

         (3)      Revocation...................................................................................19

         (4)      Modification by Participant..................................................................19

         (5)      Modification by Administrative Committee.....................................................19

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{S}                                                                                                            {C}

3.2      Matching Contributions................................................................................19

(a)      Basic Matching Contributions..........................................................................19

(b)      Supplemental Annual Matching Contributions............................................................19

         (1)      General......................................................................................19

         (2)      Conditions for Eligibility...................................................................20

         (3)      Limitations on Supplemental Annual Matching Contributions Made on

                     Behalf of Highly Compensated Employees....................................................20

3.3      Qualified Nonelective Contributions...................................................................20

3.4      Form of Contributions.................................................................................21

3.5      Timing of Contributions...............................................................................21

(a)      Before-Tax Contributions..............................................................................21

(b)      Matching and Qualified Nonelective Contributions......................................................21

3.6      Contingent Nature of Company Contributions............................................................21

3.7      Restoration Contributions.............................................................................21

(a)      Restoration of Forfeitures............................................................................21

(b)      Restoration Contribution..............................................................................21

3.8      Reemployed Veterans...................................................................................22

ARTICLE IV ROLLOVERS AND TRANSFERS BETWEEN PLANS...............................................................23

4.1      Rollover Contributions................................................................................23

(a)      Request by Active Participant.........................................................................23

(b)      Acceptance of Rollover................................................................................23

4.2      Transfer Contributions................................................................................23

(a)      Direct Transfers Permitted............................................................................23

(b)      Mergers and Spin-offs Permitted.......................................................................23

(c)      Establishment of Transfer Accounts....................................................................23

(d)      Transfer Accounts.....................................................................................24

4.3      Spin-offs to Other Plans..............................................................................24

ARTICLE V PARTICIPANTS' ACCOUNTS; CREDITING AND ALLOCATIONS....................................................25

5.1      Establishment of Participants' Accounts...............................................................25

5.2      Allocation and Crediting of Before-Tax, Basic Matching, Rollover and

             Transfer Contributions............................................................................25

5.3      Allocation and Crediting of Supplemental Annual Matching Contributions................................25

5.4      Allocation and Crediting of Qualified Nonelective Contributions.......................................25

(a)      General Provision.....................................................................................25

(b)      Per Capita Qualified Nonelective Contributions........................................................26

(c)      Proportional Qualified Nonelective Contributions......................................................26

(d)      Section 415 Qualified Nonelective Contributions.......................................................26

(e)      Qualified Nonelective Matching Contributions..........................................................26

5.5      Crediting of Restoration Contributions................................................................26

5.6      Adjustments to Accounts...............................................................................27

5.7      Allocation of Adjustments Upon Change in Capitalization...............................................27

5.8      Allocation of Forfeitures.............................................................................27

5.9      Notice to Participants of Account Balances............................................................27

5.10     Good Faith Valuation Binding..........................................................................27

5.11     Errors and Omissions in Accounts......................................................................28

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{S}                                                                                                            {C}

ARTICLE VI CONTRIBUTION AND SECTION 415 LIMITATIONS AND

              NONDISCRIMINATION REQUIREMENTS...................................................................29

6.1      Deductibility Limitations.............................................................................29

6.2      Maximum Limitation on Elective Deferrals..............................................................29

(a)      Maximum Elective Deferrals Under Participating Company Plans..........................................29

(b)      Return of Excess Before-Tax Contributions.............................................................29

(c)      Return of Excess Elective Deferrals Provided by Other Participating Company

            Arrangements.......................................................................................29

(d)      Discretionary Return of Elective Deferrals............................................................29

(e)      Return of Excess Annual Additions.....................................................................30

6.3      Nondiscrimination Requirements for Before-Tax Contributions...........................................30

(a)      ADP Test..............................................................................................30

(b)      Multiple Plans........................................................................................30

(c)      Adjustments to Actual Deferral Percentages............................................................31

6.4      Nondiscrimination Requirements for Matching Contributions.............................................32

(a)      ACP Test..............................................................................................32

(b)      Multiple Plans........................................................................................32

(c)      Adjustments to Actual Contribution Percentages........................................................32

6.5      Multiple Use of Tests.................................................................................34

(a)      Aggregate Limitation..................................................................................34

(b)      Multiple Plans........................................................................................34

(c)      Correction............................................................................................34

(d)      Application...........................................................................................35

6.6      Order of Application..................................................................................35

6.7      Code Section 415 Limitations on Maximum Contributions.................................................35

(a)      General Limit on Annual Additions.....................................................................35

(b)      Combined Plan Limit...................................................................................35

(c)      Correction of Excess Annual Additions.................................................................35

(d)      Annual Addition.......................................................................................36

(e)      Compliance with Code Section 415......................................................................37

6.8      Construction of Limitations and Requirements..........................................................37

ARTICLE VII INVESTMENTS........................................................................................38

7.1      Establishment of Trust Account........................................................................38

7.2      Investment Funds......................................................................................38

(a)      Establishment of Investment Funds.....................................................................38

(b)      Reinvestment of Cash Earnings.........................................................................38

7.3      Participant Direction of Investments..................................................................38

(a)      Investment of Contributions...........................................................................38

(b)      Investment of Existing Account Balances...............................................................39

(c)      Conditions Applicable to Elections....................................................................39

(d)      Restrictions on Investments...........................................................................39

7.4      Valuation.............................................................................................40

7.5      Voting and Tender Offer Rights with Respect to Investment Funds.......................................40

7.6      Purchase of Life Insurance............................................................................40

7.7      Fiduciary Responsibilities for Investment Directions..................................................40

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{S}                                                                                                            {C}

7.8      Appointment of Investment Manager; Authorization to Invest in Collective Trust........................40

(a)      Investment Manager....................................................................................40

(b)      Collective Trust......................................................................................41

7.9      Value of Company Stock................................................................................41

7.10     Voting and Tender Offer Rights With Respect to Company Stock..........................................41

(a)      Voting Rights.........................................................................................41

(b)      Tender Offer Rights...................................................................................41

(c)      Confidentiality.......................................................................................42

(d)      Dissemination of Pertinent Information................................................................42

ARTICLE VIII VESTING IN ACCOUNTS...............................................................................43

8.1      Vesting...............................................................................................43

(a)      General Vesting Rule..................................................................................43

         (1)      Fully Vested Accounts........................................................................43

         (2)      Matching Account.............................................................................43

(b)      Grandfathered Vesting.................................................................................43

8.2      Vesting Upon Attainment of Normal Retirement Age, Death or Disability.................................43

8.3      Timing of Forfeitures and Vesting after Restoration Contributions.....................................44

8.4      Vesting following Partial Distributions...............................................................44

8.5      Amendment to Vesting Schedule.........................................................................44

ARTICLE IX PAYMENT OF BENEFITS FROM ACCOUNTS...................................................................46

9.1      Benefits Payable for Reasons Other Than Death.........................................................46

(a)      General Rule..........................................................................................46

(b)      Timing of Distribution................................................................................46

(c)      Restrictions on Distributions from Before-Tax and Qualified Nonelective Accounts......................47

(d)      Delay Upon Reemployment or Termination of Disability..................................................48

(e)      Distribution Upon Sale of Business....................................................................48

9.2      Death Benefits........................................................................................49

9.3      Forms of Distribution.................................................................................49

(a)      Method................................................................................................49

(b)      Direct Rollover Distributions.........................................................................49

(c)      Assets Distributed....................................................................................49

9.4      Cash-Out Payment of Benefits..........................................................................49

9.5      Qualified Domestic Relations Orders...................................................................50

9.6      Beneficiary Designation...............................................................................50

(a)      General...............................................................................................50

(b)      No Designation or Designee Dead or Missing............................................................51

9.7      Claims................................................................................................51

(a)      Procedure.............................................................................................51

(b)      Review Procedure......................................................................................51

(c)      Satisfaction of Claims................................................................................52

9.8      Explanation of Rollover Distributions.................................................................52

9.9      Unclaimed Benefits....................................................................................52

9.10     Recordkeeper Transition Rule..........................................................................53

ARTICLE X WITHDRAWALS AND LOANS................................................................................54

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{S}                                                                                                            {C}

10.1     Hardship Withdrawals..................................................................................54

(a)      Parameters of Hardship Withdrawals....................................................................54

(b)      Immediate and Heavy Financial Need....................................................................54

(c)      Necessary to Satisfy a Financial Need.................................................................54

(d)      Form of Distribution..................................................................................55

(e)      Source of Funds.......................................................................................55

10.2     Age 65 Withdrawals....................................................................................55

(a)      Conditions............................................................................................55

(b)      Source of Funds.......................................................................................55

(c)      Method................................................................................................55

10.3     Rollover Account Withdrawals..........................................................................55

10.4     Election to Withdraw..................................................................................55

10.5     Payment of Withdrawal.................................................................................56

10.6     Distributions and Withdrawals from Transfer Accounts..................................................56

10.7     Loans to Participants.................................................................................56

(a)      Grant of Authority....................................................................................56

(b)      Nondiscriminatory Policy..............................................................................56

(c)      Minimum Loan Amount...................................................................................57

(d)      Maximum Loan Amount...................................................................................57

(e)      Maximum Loan Term.....................................................................................57

(f)      Terms of Repayment....................................................................................58

(g)      Adequacy of Security..................................................................................58

(h)      Rate of Interest......................................................................................58

(i)      Source of Loan Amounts................................................................................58

(j)      Crediting Loan Payments to Accounts...................................................................59

(k)      Remedies in the Event of Default......................................................................59

(1)      Qualified Military Service............................................................................59

10.8     Transition Rule.......................................................................................59

ARTICLE XI ADMINISTRATION......................................................................................60

11.1     Administrative Committee; Appointment and Term of Office..............................................60

(a)      Appointment...........................................................................................60

(b)      Certification.........................................................................................60

11.2     Organization of Administrative Committee..............................................................60

11.3     Powers and Responsibility.............................................................................60

11.4     Records of Administrative Committee...................................................................61

(a)      Notices and Directions................................................................................61

(b)      Records...............................................................................................61

11.5     Delegation............................................................................................61

11.6     Reporting and Disclosure..............................................................................62

11.7     Construction of the Plan..............................................................................62

11.8     Assistants and Advisors...............................................................................62

(a)      Engaging Advisors.....................................................................................62

(b)      Reliance on Advisors..................................................................................62

11.9     Investment Committee..................................................................................63

(a)      Appointment...........................................................................................63

(b)      Duties................................................................................................63

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{S}                                                                                                            {C}

11.10    Direction of Trustee..................................................................................63

11.11    Bonding...............................................................................................63

11.12    Indemnification.......................................................................................63

ARTICLE XII ALLOCATION OF AUTHORITY AND RESPONSIBILITIES.......................................................65

12.1     Controlling Company and Board.........................................................................65

(a)      General Responsibilities..............................................................................65

(b)      Authority of Participating Companies..................................................................65

12.2     Administrative Committee..............................................................................65

12.3     Investment Committee..................................................................................65

12.4     Trustee...............................................................................................65

12.5     Limitations on Obligations of Fiduciaries.............................................................65

12.6     Delegation............................................................................................66

12.7     Multiple Fiduciary Roles..............................................................................66

ARTICLE XIII AMENDMENT, TERMINATION AND ADOPTION...............................................................67

13.1     Amendment.............................................................................................67

13.2     Termination...........................................................................................67

(a)      Right to Terminate....................................................................................67

(b)      Vesting Upon Complete Termination.....................................................................67

(c)      Dissolution of Trust..................................................................................67

(d)      Vesting Upon Partial Termination......................................................................68

13.3     Adoption of the Plan by a Participating Company.......................................................68

(a)      Procedures for Participation..........................................................................68

(b)      Single Plan...........................................................................................68

(c)      Authority under Plan..................................................................................69

(d)      Contributions to Plan.................................................................................69

(e)      Withdrawal from Plan..................................................................................69

13.4     Merger, Consolidation and Transfer of Assets or Liabilities...........................................69

ARTICLE XIV TOP-HEAVY PROVISIONS...............................................................................70

14.1     Top-Heavy Plan Years..................................................................................70

14.2     Determination of Top-Heavy Status.....................................................................70

(a)      Application...........................................................................................70

(b)      Special Definitions...................................................................................70

         (1)      Determination Date...........................................................................70

         (2)      Key Employee.................................................................................70

         (3)      Non-Key Employee.............................................................................71

         (4)      Permissive Aggregation Group.................................................................71

         (5)      Required Aggregation Group...................................................................71

         (6)      Top-Heavy Group..............................................................................72

(c)      Special Rules.........................................................................................72

14.3     Top-Heavy Minimum Contribution........................................................................73

(a)      Multiple Defined Contribution Plans...................................................................73

(b)      Defined Contribution and Benefit Plans................................................................73

(c)      Defined Contribution Minimum..........................................................................73

(d)      Defined Benefit Minimum...............................................................................74

14.4     Top-Heavy Minimum Vesting.............................................................................74

14.5     Construction of Limitations and Requirements..........................................................74

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{TABLE}

{S}                                                                                                           {C}

ARTICLE XV MISCELLANEOUS.......................................................................................76

15.1     Nonalienation of Benefits and Spendthrift Clause......................................................76

(a)      General Nonalienation Requirements....................................................................76

(b)      Exception for Qualified Domestic Relations Orders.....................................................76

(c)      Exception for Loans from the Plan.....................................................................76

(d)      Exception for Crimes against the Plan.................................................................76

15.2     Headings..............................................................................................77

15.3     Construction, Controlling Law.........................................................................77

15.4     No Contract of Employment.............................................................................77

15.5     Legally Incompetent...................................................................................77

15.6     Heirs, Assigns and Personal Representatives...........................................................77

15.7     Title to Assets, Benefits Supported Only By Trust Fund................................................78

15.8     Legal Action..........................................................................................78

15.9     No Discrimination.....................................................................................78

15.10    Severability..........................................................................................78

15.11    Exclusive Benefit; Refund of Contributions............................................................78

(a)      Permitted Refunds.....................................................................................79

(b)      Payment of Refund.....................................................................................79

(c)      Limitation on Refund..................................................................................79

15.12    Plan Expenses.........................................................................................79

15.13    Special Effective Dates...............................................................................79

(a)      Intent of Plan........................................................................................79

(b)      Compliance............................................................................................79

SCHEDULE A PARTICIPATING COMPANIES AND EFFECTIVE DATES........................................................A-l

SCHEDULE B SERVICE WITH PREDECESSOR EMPLOYERS.................................................................B-l

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                                    ARTICLE I

                                   DEFINITIONS





         For purposes of the Plan, the following terms, when used with an

initial capital letter, shall have the meanings set forth below unless a

different meaning plainly is required by the context.



         1.1      Account shall mean, with respect to a Participant or

Beneficiary, the amount of money or other property in the Trust Fund, as is

evidenced by the last balance posted in accordance with the terms of the Plan

to the account record established for such Participant or Beneficiary. The

Administrative Committee, as required by the terms of the Plan and otherwise as

it deems necessary or desirable in its sole discretion, may establish and

maintain separate subaccounts for each Participant and Beneficiary. "Account"

shall refer to the aggregate of all separate subaccounts or to individual,

separate subaccounts, as may be appropriate in context.



         1.2      ACP or Actual Contribution Percentage shall mean, with

respect to a specified group of Participants for a Plan Year, the average of

the ratios (calculated separately for each Participant in such group and

rounded to the nearest 1/100th of a percent) of (i) the total of the amount of

Matching Contributions and, to the extent designated by the Administrative

Committee, the Before-Tax and/or Qualified Nonelective Contributions, as well

as other before-tax and/or qualified nonelective contributions (excluding

Before-Tax Contributions and Qualified Nonelective Contributions counted for

purposes of Section 6.3 and any Contributions returned to a Participant or

otherwise removed from his Account to correct excess Annual Additions) actually

paid to the Trustee on behalf of each such Participant for a specified Plan

Year, to (ii) such Participant's Compensation for such specified Plan Year. If

a Highly Compensated Employee participates in the Plan and one or more other

plans of any Affiliates to which matching or after-tax contributions are made

(other than a plan for which aggregation with the Plan is not permitted), the

matching and after-tax contributions made with respect to such Highly

Compensated Employee shall be aggregated for purposes of determining his ACP.

The ACP shall be rounded to the nearest 1/100th of a percent and shall be

calculated in a manner consistent with the terms of Code Section 401(m) and the

regulations promulgated thereunder. If a Participant is eligible to participate

in the Plan for all or a portion of a Plan Year by reason of satisfying the

eligibility requirements of Article II but makes no Before-Tax Contributions

which are taken into account (as described above) for purposes of calculating

his ACP, and if he receives no allocations of Matching Contributions or

qualified nonelective contributions which are taken into account (as described

above) for purposes of calculating his ACP, such Participant's ACP for such

Plan Year shall be zero.



         1.3      ACP Tests shall mean the nondiscrimination tests described in

Sections 6.4 and 6.5.



         1.4      Active Participant shall mean, for any Plan Year (or any

portion thereof), any Covered Employee who, pursuant to the terms of Article

II, has been admitted to, and not removed from, active participation in the

Plan since the last date his employment commenced or recommenced; provided, to

the extent applicable, "Active Participant" shall apply separately to each type

of Contribution which has a different eligibility requirement under

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