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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 L52Dlt6kspHACKhoxRh4Ew==

<SEC-DOCUMENT>0001169232-07-004546.txt : 20071206
<SEC-HEADER>0001169232-07-004546.hdr.sgml : 20071206
<ACCEPTANCE-DATETIME>20071206160549
ACCESSION NUMBER:		0001169232-07-004546
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		4
CONFORMED PERIOD OF REPORT:	20071206
ITEM INFORMATION:		Entry into a Material Definitive Agreement
ITEM INFORMATION:		Other Events
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20071206
DATE AS OF CHANGE:		20071206

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COMTECH TELECOMMUNICATIONS CORP /DE/
		CENTRAL INDEX KEY:			0000023197
		STANDARD INDUSTRIAL CLASSIFICATION:	RADIO & TV BROADCASTING & COMMUNICATIONS EQUIPMENT [3663]
		IRS NUMBER:				112139466
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0731

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-07928
		FILM NUMBER:		071289652

	BUSINESS ADDRESS:	
		STREET 1:		68 SOUTH SERVICE ROAD
		STREET 2:		SUITE 230
		CITY:			MELVILLE
		STATE:			NY
		ZIP:			11747
		BUSINESS PHONE:		6319627000

	MAIL ADDRESS:	
		STREET 1:		68 SOUTH SERVICE ROAD
		STREET 2:		SUITE 230
		CITY:			MELVILLE
		STATE:			NY
		ZIP:			11747

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COMTECH INC
		DATE OF NAME CHANGE:	19870503

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COMTECH TELECOMMUNICATIONS CORP
		DATE OF NAME CHANGE:	19831215

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COMTECH LABORATORIES INC
		DATE OF NAME CHANGE:	19780425
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>d73130_8k.htm
<DESCRIPTION>CURRENT REPORT
<TEXT>
<html>
    <head>
        <title></title>
    </head>

    <body style="FONT-FAMILY: 'Times New Roman'" bgcolor="#ffffff">
        <div style="WIDTH: 600px">
            <div style="WIDTH: 600px">
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center"></p>
            &nbsp;<br>
            <br>

            <p style="BORDER-TOP: 5pt double; MARGIN-TOP: 0pt; FONT-WEIGHT: bold; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center">&nbsp;
            </p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">
            <b><small>UNITED</small> <small>STATES</small></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">
            <b><small>SECURITIES</small> <small>AND</small> <small>EXCHANGE</small>
            <small>COMMISSION</small></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; TEXT-ALIGN: center">
            <b><small>WASHINGTON,</small> <small>D.C.</small> 20549</b></p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="600" border="0">
                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="201">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            </p>
                            <hr width="100%" color="gray" noshade size="1">
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="198">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="201">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="241">
                            <p style="MARGIN-TOP: 12pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <b><font size="2">FORM 8-K<br>
                            </font></b></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="198">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="201">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            </p>
                            <hr width="100%" color="gray" noshade size="1">
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="198">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">
            <b><small>CURRENT</small> <small>REPORT</small></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">
            <b><small>PURSUANT</small> <small>TO</small> <small>SECTION</small> 13
            <small>OR</small> 15<small>(</small><font size="2">d</font><small>)</small>
            <small>OF</small> <small>THE</small></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">
            <b><small>SECURITIES</small> <small>EXCHANGE</small> <small>ACT</small>
            <small>OF</small> 1934</b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <div align="left">
                <table style="MARGIN-LEFT: 0in; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="600" border="0">
                    <tr>
                        <td style="PADDING-RIGHT: 0.5in; PADDING-LEFT: 0.5in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="313">
                            <div style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 1pt; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid">
                                <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0in; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                                <b><font size="2">December 6, 2007</font></b></p>
                            </div>
                        </td>

                        <td style="PADDING-RIGHT: 0.5in; PADDING-LEFT: 0.5in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="407">
                            <div style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 1pt; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid">
                                <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0in; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                                <b><font size="2">0-7928</font></b></p>
                            </div>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 0.5in; PADDING-LEFT: 0.5in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="313">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0in; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">Date of Report</font></p>

                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0in; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">(Date of earliest event reported)</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 0.5in; PADDING-LEFT: 0.5in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="407">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">Commission File Number</font></p>
                        </td>
                    </tr>

                    <tr style="HEIGHT: 51.3pt; page-break-inside: avoid">
                        <td style="PADDING-RIGHT: 0.5in; PADDING-LEFT: 0.5in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 51.3pt" colspan="2" height="91">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0in; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">&nbsp;
                            </p>

                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0in; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <img src="logo.jpg"><br>
                            </p>
                        </td>
                    </tr>

                    <tr style="HEIGHT: 53.55pt; page-break-inside: avoid">
                        <td style="PADDING-RIGHT: 0.5in; PADDING-LEFT: 0.5in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 40pt" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0in; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">(Exact name of registrant as specified in its
                            charter)</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 0.5in; PADDING-LEFT: 0.5in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="313">
                            <div style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 1pt; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid">
                                <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0in; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                                <b><font size="2">Delaware</font></b></p>
                            </div>
                        </td>

                        <td style="PADDING-RIGHT: 0.5in; PADDING-LEFT: 0.5in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="407">
                            <div style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 1pt; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid">
                                <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0in; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                                <b><font size="2">11-2139466</font></b></p>
                            </div>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 0.5in; PADDING-LEFT: 0.5in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="313">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0in; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">(State or other jurisdiction of incorporation or
                            organization)</font></p>

                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0in; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">&nbsp;
                            </p>
                        </td>

                        <td style="PADDING-RIGHT: 0.5in; PADDING-LEFT: 0.5in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="407">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0in; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">(I.R.S. Employer Identification Number)</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <div align="left">
                <table style="MARGIN-LEFT: 0in; BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="600" border="0">
                    <tr style="page-break-inside: avoid">
                        <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="912">
                            <div style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 1pt; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid">
                                <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0in; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">&nbsp;
                                </p>

                                <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0in; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                                <b><font size="2">68 South Service Road, Suite 230</font></b><br>
                                <b><font size="2">Melville, New York 11747</font></b></p>
                            </div>
                        </td>
                    </tr>

                    <tr style="HEIGHT: 29.25pt; page-break-inside: avoid">
                        <td style="PADDING-RIGHT: 1.5in; PADDING-LEFT: 1.5in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 29.25pt" valign="top" width="912">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0in; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">(Address of Principal Executive Offices) (Zip
                            Code)</font></p>
                        </td>
                    </tr>

                    <tr style="page-break-inside: avoid">
                        <td style="PADDING-RIGHT: 1.5in; PADDING-LEFT: 1.5in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="912">
                            <div style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 1pt; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid">
                                <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0in; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                                <b><font size="2">(631) 962-7000</font></b></p>
                            </div>
                        </td>
                    </tr>

                    <tr style="HEIGHT: 27pt; page-break-inside: avoid">
                        <td style="PADDING-RIGHT: 1.5in; PADDING-LEFT: 1.5in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 27pt" valign="top" width="912">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0in; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">(Registrant&rsquo;s telephone number, including area
                            code)</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><font size="2">Check
            the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy
            the filing obligation of the registrant under any of the following
            provisions:</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">
            <font size="2"><font face="Wingdings">o</font> Written communications pursuant to Rule
            425 under the Securities Act (17 CFR 230.425)</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">
            <font size="2"><font face="Wingdings">o</font> Soliciting material pursuant to Rule
            14a-12 under the Exchange Act (17 CFR 240.14a-12)</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">
            <font size="2"><font face="Wingdings">o</font> Pre-commencement communications pursuant
            to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 0.5in; TEXT-ALIGN: left">&nbsp;
            </p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">
            <font size="2"><font face="Wingdings">o</font> Pre-commencement communications pursuant
            to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</font></p>

            <div style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 1pt; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: 0.25em solid">
                <div style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0in; BORDER-TOP: medium none; PADDING-LEFT: 0in; PADDING-BOTTOM: 1pt; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: 0.05em solid">
                    <p>&nbsp;</p>
                </div>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">
            <font size="2">1</font></p>
            <PAGE>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 6pt; TEXT-ALIGN: justify">
            <b><font size="2">Item 1.01 Entry into Material Definitive Agreement.</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 6pt; TEXT-ALIGN: justify"><font size="2">On
            December 6, 2007, the stockholders of Comtech Telecommunications Corp. (the
            &ldquo;Company&rdquo;), voting at the Company&rsquo;s Annual Meeting of Stockholders,
            approved the amendment to the Company&rsquo;s 2000 Stock Incentive Plan (the
            &ldquo;Plan&rdquo;) increasing the number of shares of the Company&rsquo;s Common Stock
            subject to awards under the Plan or with respect to which awards may be granted by
            850,000. The amended and restated Plan is filed herewith as Exhibit 10.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 6pt; TEXT-ALIGN: justify">
            <b><font size="2">Item 8.01 Other Events.</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 6pt; TEXT-ALIGN: justify"><font size="2">Also
            at the Company&rsquo;s Annual Meeting of Stockholders, the stockholders of the Company
            (i) reelected Fred Kornberg and Edwin Kantor as directors for three-year terms ending
            in 2010; (ii) elected Robert G. Paul as director for a two-year term ending in 2009;
            (iii) approved an amendment to the Company&rsquo;s By-Laws to permit direct
            registration of uncertificated shares of capital stock in accordance with the
            requirements of the NASDAQ Stock Market; and (iv) ratified the selection of KPMG LLP as
            the Company&rsquo;s registered independent public accounting firm for its 2008 fiscal
            year. The amended and restated By-Laws of the Company are filed herewith as Exhibit
            3(ii).</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 6pt; TEXT-ALIGN: justify">
            <b><font size="2">Item 9.01 Financial Statements and Exhibits.</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; TEXT-ALIGN: left"><font size="2">(d)
            Exhibits</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 6pt; TEXT-ALIGN: left"><font size="2">The
            following exhibits are filed herewith:</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="600" border="0">
                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="118">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <u><font size="2">Exhibit Number</font></u></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="482">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <u><font size="2">Description</font></u></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="118">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="482">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="118">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 20.25pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">3(ii)</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="482">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2"><A HREF="d73130_ex3-ii.htm">Amended and Restated By-Laws of Comtech
                            Telecommunications Corp.</A></font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="118">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 20.25pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="482">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="118">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 20.25pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">10</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="482">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0in; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2"><A HREF="d73130_ex10.htm">Amended and Restated Comtech Telecommunications Corp.
                            2000 Stock Incentive Plan</A></font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">
            <font size="2"><font size="2">2</font></font></p>
            <!-- EEDocs PBStart-->
            <hr align="center" width="100%" noshade size="2">
            <PAGE>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 6pt; TEXT-ALIGN: left"></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; TEXT-ALIGN: center">
            <b><font size="2">SIGNATURE</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify">
            <font size="2">Pursuant to the requirements of the Securities Exchange Act of 1934,
            Comtech Telecommunications Corp. has duly caused this report to be signed on its behalf
            by the undersigned hereunto duly authorized.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify">&nbsp;</p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="600" border="0">
                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="302">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 20.25pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            </p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN: 24pt 0in 0pt; TEXT-INDENT: 0in; TEXT-ALIGN: left">
                            <font size="2">COMTECH TELECOMMUNICATIONS CORP.</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="302">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 20.25pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="302">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 20.25pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="302">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0in; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">Dated:&nbsp;&nbsp;&nbsp;December 6, 2007</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="302">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 20.25pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td style="PADDING-RIGHT: 0pt; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="37">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">By:</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 0pt; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="301">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">/s/ Michael D. Porcelain</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="302">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td style="PADDING-RIGHT: 0pt; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="37">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td style="PADDING-RIGHT: 0pt; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            </p>
                            <hr width="100%" color="gray" noshade size="1">
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="302">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 20.25pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Name:
                            Michael D. Porcelain</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="302">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 20.25pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Title:
                            Senior Vice President</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="302">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 20.25pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 27.55pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;and
                            Chief Financial Officer</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="302">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 20.25pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">
            <font size="2">3</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">&nbsp;</p>
            <hr align="center" width="100%" noshade size="2">

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center"></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
            <!-- EEDocs PBStart--><!-- EEDocs PBEnd-->

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
        </div>
    </body>
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</TEXT>
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end
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-3.(II)
<SEQUENCE>3
<FILENAME>d73130_ex3-ii.htm
<DESCRIPTION>AMENDED AND RESTATED BY-LAWS OF COMTECH TELECOMMUNICATIONS CORP.
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<p style=' margin-bottom:18pt; margin-top:0pt;text-align:right;'><b><font size=2>Exhibit 3(ii)</font></b></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;'><B><font SIZE=2>AMENDED AND RESTATED</font></B></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;'><B><font SIZE=2>BY-LAWS</font></B></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;'><B><font SIZE=2>OF</font></B></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><B><font SIZE=2>COMTECH TELECOMMUNICATIONS CORP.</font></B></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;'><b><font size=2>(A Delaware Corporation)</font></b></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;'><B><font SIZE=2>AS OF DECEMBER 6, 2007</font></B></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;'><B><font SIZE=2>ARTICLE I</font></B></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;'><font size=2>Offices</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:justify;'><font size=2>The Corporation shall maintain a registered office in the State of Delaware as required by law. The Corporation may also have offices at other places, within and without the State of Delaware.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;'><B><font SIZE=2>ARTICLE II</font></B></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;'><font size=2>Stockholders</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.25in;text-align:justify;'><font size=2>Section 1. Annual meetings of stockholders shall be held once in each year at such times and such places, within or without the State of Delaware, as may be fixed from time to time by the Board of Directors.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.25in;text-align:justify;'><font size=2>Section 2. Except as otherwise required by statute or the Corporation&#146;s Certificate of Incorporation, special meetings of stockholders may be called by the Board of Directors, the Chairman of the Board or by any officer instructed by the Board of Directors to call such meetings. Special meetings of stockholders shall be held on such dates and at such times and such places, within or without the State of Delaware, as shall be stated in the notices of such meetings. Notice of any special meeting shall state the purpose or purposes for which the meeting is to be held and no other business shall be transacted except as stated in such notice.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.25in;text-align:justify;'><font size=2>Section 3. The holders of a majority of the issued and outstanding shares of the capital stock of the Corporation entitled to vote thereat, present in person or represented by proxy, shall constitute a quorum for the transaction of business at all meetings of stockholders.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.25in;text-align:justify;'><font size=2>Section 4. Except as otherwise required by statute, the Corporation&#146;s Certificate of Incorporation or these By-Laws, all matters coming before any meeting of stockholders shall be decided by the vote of the holders of a majority of the shares of capital stock of </font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>1</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
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<font size=2>the Corporation present in person or represented by proxy at such meeting and voting thereon, a quorum being present.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.25in;text-align:justify;'><font size=2>Section 5. The Board of Directors, or, if the Board shall not have made the appointment, the Chairman presiding at any meeting of stockholders, shall have power to appoint two or more persons to act as inspectors, to receive, canvass and report the votes cast by the stockholders at such meeting.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.25in;text-align:justify;'><font size=2>Section 6. The Chairman of the Board, or in his absence, the President, shall preside at all meetings of stockholders; and in their absence, the Board of Directors may appoint a person to act as Chairman of the meeting.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.25in;text-align:justify;'><font size=2>Section 7. The Secretary or an Assistant Secretary shall act as secretary at all meetings of stockholders; and in their absence, the chairman of the meeting shall appoint a person to act as secretary of the meeting.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.25in;text-align:justify;'><font size=2>Section 8. Only persons who are nominated in accordance with the procedures set forth in this section shall be eligible to serve as directors. Nominations of persons for election to the Board of Directors of the Corporation may be made at an annual meeting of stockholders (a) by or at the direction of the Board of Directors or (b) by or on behalf of a stockholder of the Corporation, or a duly authorized proxy for such stockholder, who is a stockholder of record at the time of giving notice provided for in this paragraph and who shall be entitled to vote for the election of Directors at the meeting. Any nominations not made by or at the direction of the Board of Directors must be made pursuant to a notice in writing to the Secretary of the Corporation delivered or mailed to, and received at the principal executive offices of the Corporation not fewer than 90 days or more than 120 days
prior to the anniversary date of the immediately preceding annual meeting; provided, however, that in the event the annual meeting with respect to which such notice is to be tendered is not held within 30 days before or after such anniversary date, notice by the stockholder to be timely must be received not earlier than 90 days prior to such annual meeting and not later than 60 days prior to such annual meeting; and further provided, however, that, notwithstanding the foregoing, with respect to the first annual meeting of stockholders after June 30, 1998, such notice by the stockholder must be received at the principal executive offices of the Corporation prior to the close of business on the tenth day following the date on which notice of the meeting was first given or made to stockholders generally. Such stockholder&#146;s notice shall set forth (a) as to each person whom the stockholder proposes to nominate for election or reelection as a director, all information relating to such
person that is required to be disclosed in solicitations of proxies for election of directors, or is otherwise required, in each case pursuant to Regulation 14A under the Securities Exchange Act of 1934 (including such person&#146;s written consent to being named as a nominee and to serving as a director, if elected); and (b) as to the stockholder giving the notice (i) the name and address, as they appear on the Corporation&#146;s books, of such stockholder, (ii) the class and number of shares of stock of the Corporation beneficially owned by such stockholder and represented by proxy and (iii) a description of all arrangements or understandings between such stockholder and any other person or persons (including their names) in connection with such nomination and any material interest of such stockholder in such </font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>2</font></p>

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<font size=2>nomination. At the request of the Board of Directors, any person nominated by the Board of Directors for election as a director shall furnish to the Secretary of the Corporation that information required to be set forth in a stockholder&#146;s notice of nomination that pertains to the nominee. If the Board of Directors shall determine, based on the facts, that a nomination was not made in accordance with the above procedures, the Chairman of the meeting shall so declare to the meeting and the defective nomination shall be disregarded.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;'><B><font SIZE=2>ARTICLE III</font></B></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;'><font size=2>Board of Directors</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.25in;text-align:justify;'><font size=2>Section 1. The business and affairs of the Corporation shall be managed by or under the direction of the Board of Directors.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.25in;text-align:justify;'><font size=2>Section 2. Regular meetings of the Board of Directors shall be held on such dates and at such times and such places, within or without the State of Delaware, as shall be fixed from time to time by the Board.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.25in;text-align:justify;'><font size=2>Section 3. Special meetings of the Board of Directors may be called by the Chairman of the Board and shall be called by the Chairman of the Board or the Secretary upon a request in writing by any two directors. Notice shall be given of the date, time and place of each special meeting by mailing the same at least three days before the meeting or by telephoning, telegraphing or delivering personally the same before the meeting to each director. Except as otherwise specified in the notice thereof, or as required by statute, any and all business may be transacted at any special meeting of the Board of Directors.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.25in;text-align:justify;'><font size=2>Section 4. The Chairman of the Board shall preside at all meetings of the Board of Directors; and in his absence, the Board of Directors may appoint any other person to act as chairman of the meeting. Less than a quorum of the Board may adjourn any meeting from time to time until a quorum shall be present, whereupon the meeting may be held, as adjourned, without further notice.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;'><B><font SIZE=2>ARTICLE IV</font></B></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;'><font size=2>Committees</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.25in;text-align:justify;'><font size=2>Section 1. The Corporation shall have an Executive Committee, an Audit Committee and a Compensation Committee, each of which shall have such powers of the Board of Directors, not prohibited by statute, as the Board shall from time to time authorize. Each such committee shall consist of two or more directors.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.25in;text-align:justify;'><font size=2>Section 2. The Board of Directors may, by resolution passed by a majority of the whole Board, designate from among its own members such other committees as the Board may determine. Each such committee shall have such powers of the Board of Directors, not prohibited by statute, as the Board shall from time to time authorize.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>3</font></p>
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<font size=2>Section 3. A majority of a committee shall constitute a quorum for the transaction of business. Each committee shall keep regular minutes of its meetings and shall report the same to the Board of Directors when requested. The Board of Directors may discharge any committee or any member thereof either with or without cause at any time.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.25in;text-align:justify;'><font size=2>Section 4. In the case of the absence or disqualification of a member of a committee, the member or members thereof present at any meeting and not disqualified from voting, whether or not constituting a quorum, may unanimously appoint another member of the Board of Directors to act at the meeting in place of such absent or disqualified member.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;'><B><font SIZE=2>ARTICLE V</font></B></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;'><font size=2>Officers</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.25in;text-align:justify;'><font size=2>Section 1. The Board of Directors shall elect the following officers: Chairman of the Board of Directors, President, Treasurer and Secretary and such other officers as it may from time to time determine.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.25in;text-align:justify;'><font size=2>Section 2. The term of office of the officers shall be for one year and until their respective successors are elected and qualified. The Board of Directors may remove any officer either with or without cause at any time.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.25in;text-align:justify;'><font size=2>Section 3. The officers of the Corporation shall each have such powers and duties as generally pertain to their respective offices, as well as such other powers and duties as from time to time may be conferred by the Board of Directors. The Chairman of the Board shall be the chief executive officer of the Corporation, shall possess, except as prohibited by statute, the same power to sign on behalf of and bind the Corporation as is possessed by the President, and shall, during the absence or disability of the President, exercise all the powers and discharge all the duties of the President. The President shall be the chief operating officer of the Corporation and shall have general supervision of the daily operations of the Corporation.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.25in;text-align:justify;'><font size=2>Section 4. Unless otherwise ordered by the Board of Directors, the Chairman of the Board, the President or the Secretary shall have full power and authority on behalf of the Corporation to attend and to vote at any meetings of stockholders of any corporation in which this Corporation may hold stock, and may exercise on behalf of this Corporation any and all of the rights and powers incident to the ownership of such stock at any such meeting, and shall have power and authority to execute and deliver proxies, waivers and consents on behalf of the Corporation in connection with the exercise by the Corporation of the rights and powers incident to the ownership of such stock. The Board of Directors may from time to time confer like powers upon any other person or persons.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>4</font></p>

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<B><font SIZE=2>ARTICLE VI</font></B></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;'><font size=2>Capital Stock</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.25in;text-align:justify;'><font size=2>Section 1. The shares of the Corporation shall be represented by certificates, provided that the Board of Directors may provide by resolution or resolutions that some or all of any or all classes or series of stock shall be uncertificated shares. Any such resolution shall not apply to shares represented by a certificate until such certificate is surrendered to the Corporation. Every holder of stock represented by certificates shall be entitled to have a certificate signed by or in the name of the Corporation by the Chairman of the Board of Directors, if any, or the President or a Vice President, and by the Treasurer or an Assistant Treasurer, or the Secretary or an Assistant Secretary, of the Corporation certifying the number of shares owned by such holder in the Corporation. Any of or all the signatures on the certificate may be a facsimile. In case any officer, transfer agent or
registrar who has signed or whose facsimile signature has been placed upon a certificate shall have ceased to be such officer, transfer agent, or registrar before such certificate is issued, it may be issued by the Corporation with the same effect as if such person were such officer, transfer agent, or registrar at the date of issue.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.25in;text-align:justify;'><font size=2>Section 2. The Board of Directors shall have power to appoint one or more transfer agents and/or registrars for the transfer and/or registration of certificates for shares of stock of any class or series and may require that stock certificates shall be countersigned and/or registered by one or more of such transfer agents and/or registrars.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.25in;text-align:justify;'><font size=2>Section 3. Shares of capital stock of the Corporation shall be transferable only on the books of the Corporation by the holder thereof in person or by attorney upon presentment of proper evidence of succession, assignation or authority to transfer in accordance with the customary procedures for transferring shares.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.25in;text-align:justify;'><font size=2>Section 4. In case any certificate for the capital stock of the Corporation shall be lost, stolen or destroyed, the Corporation may require such proof of the fact and such indemnity to be given to it and/or to its transfer agent and/or registrar, if any, as it shall deem necessary or advisable.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.25in;text-align:justify;'><font size=2>Section 5. The Corporation shall be entitled to treat the holder of record of any share or shares of stock as the holder thereof in fact, and shall not be bound to recognize any equitable or other claim to or interest in such shares on the part of any other person, whether or not it shall have express or other notice thereof, except as otherwise expressly provided by law.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;'><B><font SIZE=2>ARTICLE VII</font></B></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;'><font size=2>Indemnification</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.25in;text-align:justify;'><font size=2>Section 1. The Corporation shall indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative (other than an action by or in the right of the Corporation) by reason of the fact that he is or was a director, </font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>5</font></p>

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<font size=2>officer or employee of the Corporation, or is or was serving at the request of the Corporation as a director, officer or employee of another corporation, partnership, joint venture, trust or other enterprise, against expenses (including attorneys&#146; fees), judgments, fines and amounts paid in settlement, actually and reasonably incurred by him in connection with such action, suit or proceeding, if he acted in good faith and in a manner he reasonably believed to be in or not opposed to the best interests of the Corporation, and, with respect to any criminal action or proceeding, had no reasonable cause to believe his conduct was unlawful. The termination of any action, suit or proceeding by judgment, order, settlement, conviction, or upon a plea of nolo contendere or its equivalent, shall not, of itself, create a presumption that the person did not act in good faith and in a manner which he reasonably
believed to be in or not opposed to the best interests of the Corporation, and, with respect to any criminal action or proceeding, had reasonable cause to believe that his conduct was unlawful.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.25in;text-align:justify;'><font size=2>Section 2. The Corporation shall indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed action or suit by or in the right of the Corporation to procure a judgment in its favor by reason of the fact that he is or was a director, officer or employee of the Corporation, or is or was serving at the request of the Corporation as a director, officer or employee of another corporation, partnership, joint venture, trust or other enterprise, against expenses (including attorneys&#146; fees) actually and reasonably incurred by him in connection with the defense or settlement of such action or suit if he acted in good faith and in a manner he reasonably believed to be in or not opposed to the best interests of the Corporation and except that no indemnification shall be made in respect of any claim, issue or matter as to which such
person shall have been adjudged to be liable for negligence or misconduct in the performance of his duty to the Corporation unless and only to the extent that the Court of Chancery of Delaware or the court in which such action or suit was brought shall determine upon application that, despite the adjudication of liability but in view of all the circumstances of the case, such person is fairly and reasonably entitled to indemnity for such expenses which the Court of Chancery or such other court shall deem proper.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.25in;text-align:justify;'><font size=2>Section 3. To the extent that a director, officer or employee of the Corporation has been successful on the merits or otherwise in defense of any action, suit or proceeding referred to in Sections 1 and 2 of this Article VII, or in defense of any claim, issue or matter therein, he shall be indemnified against expenses (including attorneys&#146; fees) actually and reasonably incurred by him in connection therewith.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.25in;text-align:justify;'><font size=2>Section 4. Any indemnification under Sections 1 and 2 of this Article VII (unless ordered by a court) shall be made by the Corporation only as authorized in the specific case upon a determination that indemnification of the director, officer or employee is proper in the circumstances because he has met the applicable standard of conduct set forth in said Sections 1 and 2. Such determination shall be made (1) by the Board of Directors by a majority vote of a quorum consisting of directors who were not parties to such action, suit or proceeding, or (2) if such quorum is not obtainable, or, even if obtainable a quorum of disinterested directors so directs, by independent legal counsel in a written opinion, or (3) by the stockholders.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>6</font></p>
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<font size=2>Section 5. Expenses incurred in defending a civil, criminal, administrative or investigative action, suit or proceeding, or threat thereof, may be paid by the Corporation in advance of the final disposition of such action, suit or proceeding as authorized by the Board of Directors in the specific case upon receipt of an undertaking by or on behalf of the director, officer or employee to repay such amount unless it shall ultimately be determined that he is entitled to be indemnified by the Corporation as authorized in this Article VII.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.25in;text-align:justify;'><font size=2>Section 6. The indemnification provided by this Article VII shall not be deemed exclusive of any other rights to which those seeking indemnification may be entitled under any By-Law agreement, vote of stockholders or disinterested directors, statute, court decision, insurance policy or otherwise, now or hereafter in effect, and shall continue as to a person who has ceased to be a director, officer or employee and shall inure to the benefit of the heirs, executors and administrators of such a person.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.25in;text-align:justify;'><font size=2>Section 7. The Corporation may purchase and maintain insurance on behalf of any person who is or was a director, officer or employee of the Corporation, or is or was serving at the request of the Corporation as a director, officer or employee of another corporation, partnership, joint venture, trust or other enterprise, against any liability asserted against him and incurred by him in any such capacity, or arising out of his status as such, whether or not the Corporation would have the power to indemnify him against such liability under the provisions of this Article VII or of the General Corporation law of the State of Delaware.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.25in;text-align:justify;'><font size=2>Section 8. For purposes of this Article VII, references to &#147;other enterprises&#148; shall include employee benefit plans; references to &#147;fines&#148; shall include any excise taxes assessed on a person with respect to an employee benefit plan; and references to &#147;serving at the request of the Corporation&#148; shall include any service as a director, officer or employee of the Corporation which imposes duties on, or involves services by, such director, officer or employee with respect to any employee benefit plan, its participants or beneficiaries; and a person who acting in good faith and in a manner he reasonably believes to be in the interest of the participants and beneficiaries of an employee benefit plan shall be deemed to have acted in a manner &#147;not opposed to the best interests of the Corporation&#148; as referred to in this Article VII.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;'><B><font SIZE=2>ARTICLE VIII</font></B></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;'><font size=2>Miscellaneous</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.25in;text-align:justify;'><font size=2>Section 1. The seal of the Corporation shall be circular in form and shall contain the name of the Corporation and the year and state of incorporation.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.25in;text-align:justify;'><font size=2>Section 2. The Board of Directors shall have power to fix, and from time to time change, the fiscal year of the Corporation.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>7</font></p>

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<B><font SIZE=2>ARTICLE IX</font></B></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;'><font size=2>Amendment</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.25in;text-align:justify;'><font size=2>The Board of Directors shall have the power to adopt, alter and repeal the By-Laws of the Corporation at any regular or special meeting of the Board, subject to the power of the stockholders to alter or repeal any By-Law adopted or altered by the Board of Directors. By-Laws may be adopted, altered or repealed by the stockholders by the vote of the holders of a majority of the outstanding shares entitled to vote thereon provided that notice of the proposed adoption, alteration or repeal shall have been given in the notice of such meeting of stockholders.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>8</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10
<SEQUENCE>4
<FILENAME>d73130_ex10.htm
<DESCRIPTION>AMENDED AND RESTATED COMTECH TELECOMMUNICATIONS CORP. 2000 STOCK INCENTIVE PLAN
<TEXT>
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    <head>
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            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 18pt; TEXT-ALIGN: right">
            <b><font size="3">Exhibit 10</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 18pt; TEXT-INDENT: 0.5in; TEXT-ALIGN: center">&nbsp;
            </p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 18pt; TEXT-INDENT: 0.5in; TEXT-ALIGN: center">&nbsp;
            </p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 0.5in; TEXT-ALIGN: center">
            <b><font size="4">THE COMTECH TELECOMMUNICATIONS CORP.</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">
            <b><font size="4">2000 STOCK INCENTIVE PLAN</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">
            <b><font size="4">AMENDED AND RESTATED</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 18pt; TEXT-ALIGN: center">
            <b><font size="4">EFFECTIVE OCTOBER 9, 2006</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 18pt; TEXT-ALIGN: center">
            <b><font size="4">(Incorporating Amendments Effective on or before December 6,
            2007)</font></b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
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            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; TEXT-ALIGN: center">
            <font size="2">TABLE OF CONTENTS</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="600" border="0">
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                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="4">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <u><font size="2">Page</font></u></p>
                        </td>
                    </tr>

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                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="3">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">&nbsp;
                            </p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="3">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a1"><font size="2">ARTICLE I PURPOSE</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">1</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="3">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a2"><font size="2">ARTICLE II DEFINITION</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">1</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="57">
                            <p style="MARGIN-TOP: 0in; MARGIN-BOTTOM: 0in; MARGIN-LEFT: 0.1in; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.1</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a3"><font size="2">&ldquo;Acquisition
                            Event&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">1</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="57">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.2</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a4"><font size="2">&ldquo;Affiliate&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">1</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="57">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.3</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a5"><font size="2">&ldquo;Award&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">2</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="57">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.4</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a6"><font size="2">&ldquo;Board&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">2</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="57">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.5</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a7"><font size="2">&ldquo;Cause&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">2</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="57">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.6</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a8"><font size="2">&ldquo;Change in
                            Control&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">2</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="57">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.7</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a9"><font size="2">&ldquo;Code&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">2</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="57">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.8</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a10"><font size="2">&ldquo;Committee&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">2</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="57">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.9</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a11"><font size="2">&ldquo;Common Stock&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">3</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="57">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.10</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a12"><font size="2">&ldquo;Company&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">3</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="57">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.11</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a13"><font size="2">&ldquo;Consultant&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">3</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="57">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.12</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a14"><font size="2">&ldquo;Detrimental
                            Activity&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">3</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="57">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.13</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a15"><font size="2">&ldquo;Disparagement&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">4</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="57">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.14</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">&ldquo;<a href="#a16">Disability&rdquo;</a></font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">4</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="57">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.15</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">&ldquo;<a href="#a17">Effective
                            Date&rdquo;</a></font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">4</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="57">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.16</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a18"><font size="2">&ldquo;Eligible
                            Employee&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">4</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="57">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.17</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a19"><font size="2">&ldquo;Exchange Act&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">4</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="57">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.18</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a20"><font size="2">&ldquo;Family
                            Member&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">4</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="57">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.19</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a21"><font size="2">&ldquo;Fair Market
                            Value&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">4</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="57">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.20</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a22"><font size="2">&ldquo;Foreign
                            Jurisdiction&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">5</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="57">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.21</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a23"><font size="2">&ldquo;Incentive Stock
                            Option&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">5</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="57">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.22</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a24"><font size="2">&ldquo;Limited Stock Appreciation
                            Right&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">5</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="57">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.23</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a25"><font size="2">&ldquo;Non-Employee
                            Director&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">5</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="57">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.24</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a26"><font size="2">&ldquo;Non-Qualified Stock
                            Option&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">5</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="57">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.25</font>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a27"><font size="2">&ldquo;Non-Tandem Stock Appreciation
                            Right&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">5</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="57">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.26</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a28"><font size="2">&ldquo;Other Stock-Based
                            Award&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">5</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="57">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.27</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a29"><font size="2">&ldquo;Parent&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">5</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="57">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.28</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a30"><font size="2">&ldquo;Participant&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">5</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="57">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.29</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a31"><font size="2">&ldquo;Performance
                            Criteria&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">6</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="57">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.30</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a32"><font size="2">&ldquo;Performance
                            Cycle&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">6</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="57">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.31</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a33"><font size="2">&ldquo;Performance
                            Goal&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">6</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="57">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.32</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a34"><font size="2">&ldquo;Performance
                            Period&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">6</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="57">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.33</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a35"><font size="2">&ldquo;Performance
                            Share&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">6</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="57">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.34</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a36"><font size="2">&ldquo;Performance
                            Unit&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">6</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="57">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.35</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a37"><font size="2">&ldquo;Performance Unit
                            Cycle&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">6</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="57">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.36</font>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a38"><font size="2">&ldquo;Plan&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">6</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="57">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.37</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a39"><font size="2">&ldquo;Reference Stock
                            Option&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">6</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="57">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.38</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a40"><font size="2">&ldquo;Restricted
                            Stock&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">6</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.39</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="542">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a41"><font size="2">&ldquo;Restriction
                            Period&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">6</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.40</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="542">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a42"><font size="2">&ldquo;Retirement&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">6</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td width="57">
                        </td>

                        <td width="1">
                        </td>

                        <td width="542">
                        </td>

                        <td width="39">
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
            <!-- EEDocs PBStart-->
            <hr align="center" width="100%" noshade size="2">
            <PAGE>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="600" border="0">
                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="8">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.41</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="542">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a43"><font size="2">&ldquo;Rule 16b-3&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">6</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="8">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.42</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="542">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a44"><font size="2">&ldquo;Section 162(m) of the
                            Code&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">7</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="8">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.43</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="542">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a45"><font size="2">&ldquo;Section 409A of the
                            Code&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">7</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="8">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.44</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="542">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a46"><font size="2">&ldquo;Securities
                            Act&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">7</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="8">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.45</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="542">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a47"><font size="2">&ldquo;Stock Appreciation
                            Right&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">7</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="8">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.46</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="542">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a48"><font size="2">&ldquo;Stock Option&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">7</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="8">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.47</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="542">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a49"><font size="2">&ldquo;Subsidiary&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">7</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="8">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.48</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="542">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a50"><font size="2">&ldquo;Tandem Stock Appreciation
                            Right&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">7</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="8">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.49</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="542">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a51"><font size="2">&ldquo;Ten Percent
                            Stockholder&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">7</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="8">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.50</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="542">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a52"><font size="2">&ldquo;Termination of
                            Consultancy&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">7</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="8">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.51</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="542">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a53"><font size="2">&ldquo;Termination of
                            Directorship&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">7</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="8">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.52</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="542">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a54"><font size="2">&ldquo;Termination of
                            Employment&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">7</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="8">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 8.1pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2.53</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="542">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a55"><font size="2">&ldquo;Transfer&rdquo;</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">8</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="9">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a56"><font size="2">ARTICLE III ADMINISTRATION</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">8</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="7">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">3.1</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a57"><font size="2">The Committee</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">8</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="7">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">3.2</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a58"><font size="2">Grants of Awards</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">8</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="7">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">3.3</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a59"><font size="2">Guidelines</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">9</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="7">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">3.4</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a60"><font size="2">Decisions Final</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">10</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="7">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">3.5</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a61"><font size="2">Reliance on Counsel</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">10</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="7">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">3.6</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a62"><font size="2">Procedures</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">10</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="7">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">3.7</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a63"><font size="2">Designation of
                            Consultants/Liability.</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">10</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="9">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a64"><font size="2">ARTICLE IV SHARE AND OTHER
                            LIMITATIONS</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">11</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="6">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">4.1</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="3">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a65"><font size="2">Shares</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">11</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="6">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">4.2</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="3">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a66"><font size="2">Changes</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">13</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="6">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">4.3</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="3">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a67"><font size="2">Minimum Purchase Price</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">14</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="6">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">4.4</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="3">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a68"><font size="2">Assumption of Awards</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">14</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="9">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a69"><font size="2">ARTICLE V ELIGIBILITY</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">15</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="5">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">5.1</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="4">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a70"><font size="2">General Eligibility,</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">15</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="5">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">5.2</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="4">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a71"><font size="2">Incentive Stock Options</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">15</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="5">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">5.3</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="4">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a72"><font size="2">Non-Employee Directors</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">15</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="9">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a73"><font size="2">ARTICLE VI STOCK OPTIONS</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">15</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="4">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">6.1</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="5">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a74"><font size="2">Stock Options</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">15</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="4">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">6.2</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="5">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a75"><font size="2">Grants</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">15</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="4">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">6.3</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="5">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a76"><font size="2">Terms of Stock Options</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">16</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="9">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a77"><font size="2">ARTICLE VII STOCK APPRECIATION
                            RIGHTS</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">18</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="3">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">7.1</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="6">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a78"><font size="2">Tandem Stock Appreciation
                            Rights</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">18</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="3">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">7.2</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="6">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a79"><font size="2">Terms and Conditions of Tandem Stock
                            Appreciation Rights</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">18</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="3">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">7.3</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="6">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a80"><font size="2">Non-Tandem Stock Appreciation
                            Rights</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">20</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="3">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">7.4</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="6">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a81"><font size="2">Terms and Conditions of Non-Tandem Stock
                            Appreciation Rights</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">20</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="3">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">7.5</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="6">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a82"><font size="2">Limited Stock Appreciation
                            Rights</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">21</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="9">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a83"><font size="2">ARTICLE VIII RESTRICTED
                            STOCK</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">21</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">8.1</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="7">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a84"><font size="2">Awards of Restricted Stock</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">21</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">8.2</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="7">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a85"><font size="2">Awards and Certificates</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">21</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">8.3</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="7">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a86"><font size="2">Restrictions and Conditions on Restricted
                            Stock Awards</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">22</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="9">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a87"><font size="2">ARTICLE IX PERFORMANCE
                            SHARES</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">24</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="52">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">9.1</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="8">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a88"><font size="2">Award of Performance
                            Shares</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">24</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td width="52">
                        </td>

                        <td width="1">
                        </td>

                        <td width="2">
                        </td>

                        <td width="1">
                        </td>

                        <td width="1">
                        </td>

                        <td width="1">
                        </td>

                        <td width="1">
                        </td>

                        <td width="1">
                        </td>

                        <td width="542">
                        </td>

                        <td width="39">
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
            <!-- EEDocs PBStart-->
            <hr align="center" width="100%" noshade size="2">
            <PAGE>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="600" border="0">
                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="8">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">9.2</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="540">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a89"><font size="2">Terms and Conditions</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">24</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="9">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a90"><font size="2">ARTICLE X CASH INCENTIVE AWARDS AND
                            PERFORMANCE UNITS</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">25</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="7">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">10.1</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a91"><font size="2">Cash Incentive Awards</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">25</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="7">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">10.2</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a92"><font size="2">Awards of Performance
                            Units</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">26</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="7">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">10.3</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a93"><font size="2">Terms and Conditions</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">26</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="9">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a94"><font size="2">ARTICLE XI OTHER STOCK-BASED
                            AWARDS</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">28</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="5">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">11.1</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="4">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a95"><font size="2">Other Awards</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">28</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="5">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">11.2</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="4">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a96"><font size="2">Terms and Conditions</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">28</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="9">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a97"><font size="2">ARTICLE XII NON-TRANSFERABILITY AND
                            TERMINATION OF EMPLOYMENT/CONSULTANCY</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">29</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="6">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">12.1</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="3">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a98"><font size="2">Non-Transferability</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">29</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="6">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">12.2</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="3">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a99"><font size="2">Termination of Employment or Termination
                            of Consultancy</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">30</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="9">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a100"><font size="2">ARTICLE XIII NON-EMPLOYEE DIRECTOR STOCK
                            OPTION GRANTS</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">32</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="4">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">13.1</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="5">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a101"><font size="2">Stock Options</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">32</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="4">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">13.2</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="5">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a102"><font size="2">Grants</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">32</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="4">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">13.3</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="5">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a103"><font size="2">Non-Qualified Stock
                            Options</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">32</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="4">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">13.4</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="5">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a104"><font size="2">Terms of Stock Options</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">32</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="4">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">13.5</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="5">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a105"><font size="2">Termination of
                            Directorship</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">33</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="4">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">13.6</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="5">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a106"><font size="2">Acceleration of
                            Exercisability</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">34</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="4">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">13.7</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="5">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a107"><font size="2">Changes.</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">34</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="9">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a108"><font size="2">ARTICLE XIV CHANGE IN CONTROL
                            PROVISIONS</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">35</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="3">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">14.1</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="6">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a109"><font size="2">Benefits</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">35</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="3">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">14.2</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="6">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a110"><font size="2">Change in Control</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">36</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="9">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a111"><font size="2">ARTICLE XV TERMINATION OR AMENDMENT OF
                            PLAN</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">37</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="9">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a112"><font size="2">ARTICLE XVI UNFUNDED PLAN</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">38</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">16.1</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="7">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a113"><font size="2">Unfunded Status of Plan</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">38</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="9">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a114"><font size="2">ARTICLE XVII GENERAL
                            PROVISIONS</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">38</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="52">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">17.1</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="8">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a115"><font size="2">Legend</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">38</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="52">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">17.2</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="8">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a116"><font size="2">Other Plans</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">38</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="52">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">17.3</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="8">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a117"><font size="2">Right to
                            Employment/Consultancy</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">38</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="52">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">17.4</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="8">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a118"><font size="2">Withholding of Taxes</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">39</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="52">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">17.5</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="8">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a119"><font size="2">Listing and Other
                            Conditions.</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">39</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="52">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">17.6</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="8">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a120"><font size="2">Governing Law</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">39</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="52">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">17.7</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="8">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a121"><font size="2">Construction</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">39</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="52">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">17.8</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="8">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a122"><font size="2">Other Benefits</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">40</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="52">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">17.9</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="8">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a123"><font size="2">Costs</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">40</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="52">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">17.10</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="8">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a124"><font size="2">No Right to Same Benefits</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">40</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="52">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">17.11</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="8">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a125"><font size="2">Death/Disability</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">40</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="52">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">17.12</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="8">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a126"><font size="2">Section 16(b) of the Exchange
                            Act</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">40</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="52">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">17.13</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="8">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a127"><font size="2">Section 409A of the Code</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">40</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="52">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">17.14</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="8">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a128"><font size="2">Severability of
                            Provisions</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">40</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="52">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: center">
                            <font size="2">17.15</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="8">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a129"><font size="2">Headings and Captions</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">41</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="9">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a130"><font size="2">ARTICLE XVIII EFFECTIVE DATE OF
                            PLAN</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">41</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" colspan="9">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <a href="#a131"><font size="2">ARTICLE XIX TERM OF PLAN</font></a></p>
                        </td>

                        <td style="PADDING-RIGHT: 5.75pt; PADDING-LEFT: 5.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="39">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: right">
                            <font size="2">41</font></p>
                        </td>
                    </tr>
                </table>
            </div>
            <hr align="center" width="100%" noshade size="2">
            <PAGE>

            <p style="MARGIN-TOP: 30pt; MARGIN-BOTTOM: 30pt; TEXT-ALIGN: center"><font size="2">THE
            COMTECH TELECOMMUNICATIONS CORP.</font></p>

            <div align="center">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="600" border="0">
                    <tr>
                        <td style="PADDING-RIGHT: 0pt; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="middle" width="168">&nbsp;
                        </td>

                        <td style="PADDING-RIGHT: 0pt; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="middle" width="253">
                            <hr>
                        </td>

                        <td style="PADDING-RIGHT: 0pt; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="174">&nbsp;
                        </td>

                        <td>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 0pt; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="middle" width="168">&nbsp;
                        </td>

                        <td style="PADDING-RIGHT: 0pt; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="middle" width="253">
                            <div align="center">
                                <font size="2">2000 STOCK INCENTIVE PLAN</font>
                            </div>
                        </td>

                        <td style="PADDING-RIGHT: 0pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="174">&nbsp;
                        </td>

                        <td width="1">
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 0pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="168">&nbsp;
                        </td>

                        <td style="PADDING-RIGHT: 0pt; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="253">
                            <hr>
                        </td>

                        <td style="PADDING-RIGHT: 0pt; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="174">&nbsp;
                        </td>

                        <td>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 30pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">
            <font size="2">AMENDED AND RESTATED</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 30pt; TEXT-ALIGN: center">
            <font size="2">EFFECTIVE OCTOBER 9, 2006<br>
            <br>
            (Incorporating Amendments Effective on or before December 6, 2007)<br>
            <br>
            ARTICLE I<br>
            <br>
            PURPOSE</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">The purpose of The Comtech Telecommunications Corp. 2000 Stock Incentive
            Plan is to enhance the profitability and value of the Company for the benefit of its
            stockholders by enabling the Company: (i)&nbsp;to offer employees of, and Consultants
            to, the Company and its Affiliates stock-based incentives and other equity interests in
            the Company and cash-based incentive Awards, thereby creating a means to attract,
            retain, motivate and reward such individuals and, through awards with a value based on
            the value of Company stock, to strengthen the mutuality of interests between such
            individuals and the Company&rsquo;s stockholders; and (ii)&nbsp;to make equity based
            awards to Non-Employee Directors, thereby creating a means to attract, retain and
            reward such Non-Employee Directors and strengthen the mutuality of interests between
            Non-Employee Directors and the Company&rsquo;s stockholders.</font></p>

            <p style="MARGIN-TOP: 18pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">
            <font size="2"><a name="a2"></a>ARTICLE II</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 18pt; TEXT-ALIGN: center">
            <font size="2">DEFINITIONS</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">For purposes of this Plan, the following terms shall have the following
            meanings:</font></p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="573" border="0">
                    <tr>
                        <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 12pt; PADDING-TOP: 0in" valign="top" nowrap width="144">
                            <p style="MARGIN-TOP: 0in; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify">&nbsp;
                            </p>
                        </td>

                        <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 12pt; PADDING-TOP: 0in" valign="top" nowrap width="40">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify">
                            <font size="2">2.1</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 12pt; PADDING-TOP: 0in" valign="top" nowrap width="389">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify">
                            <font size="2"><a name="a3"></a>&ldquo;Acquisition Event&rdquo; has the
                            meaning set forth in Section 4.2(d).</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.2</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font size="2"><a name="a4"></a>&ldquo;Affiliate&rdquo;
            means each of the following: (i)&nbsp;any Subsidiary; (ii)&nbsp;any Parent;
            (iii)&nbsp;any corporation, trade or business (including, without limitation, a
            partnership or limited liability company) which is directly or indirectly controlled
            50% or more (whether by ownership of stock, assets or an equivalent ownership interest
            or voting</font></p>
            <!-- EEDocs PBStart-->
            <hr align="center" width="100%" noshade size="2">
            <PAGE>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">interest) by the Company or one of its Affiliates; and (iv)&nbsp;any
            other entity in which the Company or any of its Affiliates has a material equity
            interest and which is designated as an &ldquo;Affiliate&rdquo; by resolution of the
            Committee.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.3</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font size="2"><a name="a5"></a>&ldquo;Award&rdquo;
            means any award under this Plan of any: (i)&nbsp;Stock Option; (ii)&nbsp;Stock
            Appreciation Right; (iii)&nbsp;Restricted Stock; (iv)&nbsp;Performance Share;
            (v)&nbsp;Performance Unit; (vi)&nbsp;Other Stock-Based Award; (vii)&nbsp;other award
            providing benefits similar to (i)&nbsp;through (vi) designed to meet the requirements
            of a Foreign Jurisdiction; or (viii) cash incentive Award awarded under Section 10.1.
            An Award other than a cash incentive Award is referred to as an &ldquo;Equity
            Award.&rdquo;</font></p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="520" border="0">
                    <tr>
                        <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 12pt; PADDING-TOP: 0in" valign="top" nowrap width="144">
                            <p style="MARGIN-TOP: 0in; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify">&nbsp;
                            </p>
                        </td>

                        <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 12pt; PADDING-TOP: 0in" valign="top" nowrap width="43">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify">
                            <font size="2">2.4</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 12pt; PADDING-TOP: 0in" valign="top" nowrap width="333">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify">
                            <font size="2"><a name="a6"></a>&ldquo;Board&rdquo; means the Board of
                            Directors of the Company.</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.5</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font size="2"><a name="a7">
            </a>&ldquo;Cause&rdquo; means, with respect to a Participant&rsquo;s Termination of
            Employment or Termination of Consultancy: (i)&nbsp;in the case where there is no
            employment agreement, consulting agreement, change in control agreement or similar
            agreement in effect between the Company or an Affiliate and the Participant at the time
            of the grant of the Award (or where there is such an agreement but it does not define
            &ldquo;cause&rdquo; (or words of like import)), termination due to a
            Participant&rsquo;s commission of a fraud or a felony in connection with his or her
            duties as an employee of the Company or an Affiliate, willful misconduct or any act of
            disloyalty, dishonesty, fraud, breach of trust or confidentiality as to the Company or
            an Affiliate or any other act which is intended to cause or may reasonably be expected
            to cause economic or reputational injury to the Company or an Affiliate; or
            (ii)&nbsp;in the case where there is an employment agreement, consulting agreement,
            change in control agreement or similar agreement in effect between the Company or an
            Affiliate and the Participant at the time of the grant of the Award that defines
            &ldquo;cause&rdquo; (or words of like import), as defined under such agreement;
            provided, however, that with regard to any agreement that conditions
            &ldquo;cause&rdquo; on occurrence of a change in control, such definition of
            &ldquo;cause&rdquo; shall not apply until a change in control actually takes place and
            then only with regard to a termination thereafter. With respect to a
            Participant&rsquo;s Termination of Directorship, &ldquo;cause&rdquo; shall mean an act
            or failure to act that constitutes cause for removal of a director under applicable
            Delaware law.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.6</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font size="2"><a name="a8"></a>&ldquo;Change
            in Control&rdquo; has the meaning set forth in Article XIII or Article XIV, as
            applicable.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.7</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font size="2"><a name="a9"></a>&ldquo;Code&rdquo; means
            the Internal Revenue Code of 1986, as amended. Any reference to any section of the Code
            shall also be a reference to any successor provision.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.8</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font size="2"><a name="a10"></a>&ldquo;Committee&rdquo;
            means: (a)&nbsp;with respect to the application of this Plan to Eligible Employees and
            Consultants, a committee or subcommittee of the Board appointed from time to time by
            the Board, which committee or subcommittee shall consist of two or more Non-Employee
            Directors, each of whom is intended to be, to the extent required by Rule 16b-3, a
            &ldquo;non-employee director&rdquo; as defined in Rule 16b-3 and, to the extent
            required by Section 162(m) of the Code and any regulations thereunder, an</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.5in; TEXT-ALIGN: justify">&nbsp;
            </p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="336" border="0">
                    <tr>
                        <td valign="top" nowrap width="308">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td valign="top" nowrap width="28">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">2</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
            <!-- EEDocs PBStart-->
            <hr align="center" width="100%" noshade size="2">
            <PAGE>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">&ldquo;outside director&rdquo; as defined under Section 162(m) of the
            Code; provided, however, that if and to the extent that no Committee exists which has
            the authority to administer this Plan, the functions of the Committee shall be
            exercised by the Board and all references herein to the Committee shall be deemed to be
            references to the Board; and (b)&nbsp;with respect to the application of this Plan to
            Non-Employee Directors, the Board.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.9</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font size="2"><a name="a11"></a>&ldquo;Common
            Stock&rdquo; means the common stock, $.10 par value per share, of the
            Company.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.10</font>&nbsp;&nbsp;&nbsp; <font size="2"><a name="a12"></a>&ldquo;Company&rdquo; means
            Comtech Telecommunications Corp., a Delaware corporation, and its successors by
            operation of law.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.11</font> &nbsp;&nbsp;
            <font size="2"><a name="a13"></a>&ldquo;Consultant&rdquo; means any advisor or
            consultant to the Company or its Affiliates.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.12</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font size="2"><a name="a14"></a>&ldquo;Detrimental
            Activity&rdquo; means (a)&nbsp;the disclosure to anyone outside the Company or its
            Affiliates, or the use in any manner other than in the furtherance of the
            Company&rsquo;s or its Affiliate&rsquo;s business, without written authorization from
            the Company, of any confidential information or proprietary information, relating to
            the business of the Company or its Affiliates, acquired by a Participant prior to the
            Participant&rsquo;s Termination; (b)&nbsp;activity while employed that results, or if
            known could result, in the Participant&rsquo;s Termination that is classified by the
            Company as a Termination for Cause; (c)&nbsp;any attempt, directly or indirectly, to
            solicit, induce or hire (or the identification for solicitation, inducement or hire)
            any non-clerical employee of the Company or its Affiliates to be employed by, or to
            perform services for, the Participant or any person or entity with which the
            Participant is associated (including, but not limited to, due to the
            Participant&rsquo;s employment by, consultancy for, equity interest in, or creditor
            relationship with such person or entity) or any person or entity from which the
            Participant receives direct or indirect compensation or fees as a result of such
            solicitation, inducement or hire (or the identification for solicitation, inducement or
            hire) without, in all cases, written authorization from the Company; (d)&nbsp;any
            attempt, directly or indirectly, to solicit in a competitive manner any current or
            prospective customer of the Company or its Affiliates without, in all cases, written
            authorization from the Company; (e)&nbsp;the Participant&rsquo;s Disparagement, or
            inducement of others to do so, of the Company or its Affiliates or their past and
            present officers, directors, employees or products; (f)&nbsp;without written
            authorization from the Company, the rendering of services for any organization, or
            engaging, directly or indirectly, in any business, which is competitive with the
            Company or its Affiliates, or which organization or business, or the rendering of
            services to such organization or business, is otherwise prejudicial to or in conflict
            with the interests of the Company or its Affiliates, or (g)&nbsp;breach of any
            agreement between the Participant and the Company or an Affiliate (including, without
            limitation, any employment agreement or non-competition or non-solicitation agreement).
            Unless otherwise determined by the Committee at grant, Detrimental Activity shall not
            be deemed to occur after the end of the one-year period following the
            Participant&rsquo;s Termination. For purposes of subsections (a), (c), (d)&nbsp;and (f)
            above, the Chief Executive Officer and the General Counsel of the Company shall each
            have authority to provide the Participant with written authorization to engage in the
            activities contemplated thereby</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="336" border="0">
                    <tr>
                        <td valign="top" nowrap width="308">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td valign="top" nowrap width="28">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">3</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
            <!-- EEDocs PBStart-->
            <hr align="center" width="100%" noshade size="2">
            <PAGE>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">&nbsp;&nbsp;and no other person shall have authority to provide the
            Participant with such authorization.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.13</font>
            &nbsp;&nbsp;&nbsp;&nbsp;<font size="2"><a name="a15"></a>&ldquo;Disparagement&rdquo;
            means making comments or statements to the press, the Company&rsquo;s or its
            Affiliates&rsquo; employees, consultants or any individual or entity with whom the
            Company or its Affiliates has a business relationship which would adversely affect in
            any manner: the conduct of the business of the Company or its Affiliates (including,
            without limitation, any products or business plans or prospects), or the business
            reputation of the Company or its Affiliates, or any of their products, or their past or
            present officers, directors or employees.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.14</font>
            &nbsp;&nbsp;&nbsp;<font size="2"><a name="a16"></a>&ldquo;Disability&rdquo; means, with
            respect to an Eligible Employee, Consultant or Non-Employee Director, a permanent and
            total disability, as determined by the Committee in its sole discretion, provided that
            in no event shall any disability that is not a permanent and total disability, as
            defined in Section 22(e)(3) of the Code, shall be treated as a Disability. A Disability
            shall only be deemed to occur at the time of the determination by the Committee of the
            Disability. Notwithstanding the foregoing, for Awards that are subject to Section 409A
            of the Code, Disability shall mean that a Participant is disabled under Section
            409A(a)(2)(C)(i) of the Code.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.15</font>
            &nbsp;&nbsp;&nbsp;&nbsp;<font size="2"><a name="a17"></a>&ldquo;Effective Date&rdquo;
            means the effective date of this Plan as defined in Article XVIII.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.16</font>
            &nbsp;&nbsp;&nbsp;&nbsp;<font size="2"><a name="a18"></a>&ldquo;Eligible
            Employee&rdquo; means each employee of the Company or an Affiliate.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.17</font>
            &nbsp;&nbsp;&nbsp;&nbsp;<font size="2"><a name="a19"></a>&ldquo;Exchange Act&rdquo;
            means the Securities Exchange Act of 1934, as amended. Any references to any section of
            the Exchange Act shall also be a reference to any successor provision.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.18</font> &nbsp;&nbsp;
            &nbsp;<font size="2"><a name="a20"></a>&ldquo;Family Member&rdquo; shall mean
            &ldquo;family member&rdquo; as defined in Section A1(a)(5) of the general instructions
            of Form S-8.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.19</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font size="2"><a name="a21"></a>&ldquo;Fair
            Market Value&rdquo; means, unless otherwise required by any applicable provision of the
            Code or any regulations issued thereunder, as of any date, the last sales price for the
            Common Stock or the average of trading prices for Common Stock on the applicable date,
            as specified by the Committee: (i)&nbsp;as reported on the principal national
            securities exchange on which it is then traded or The Nasdaq Stock Market LLC or
            (ii)&nbsp;if not traded on any such national securities exchange or The Nasdaq Stock
            Market LLC as quoted on an automated quotation system sponsored by the National
            Association of Securities Dealers, Inc. If the Common Stock is not readily tradable on
            a national securities exchange, The Nasdaq Stock Market LLC or any automated quotation
            system sponsored by the National Association of Securities Dealers, Inc., its Fair
            Market Value shall be set in good faith by the Committee. Notwithstanding anything
            herein to the contrary, &ldquo;Fair Market Value&rdquo; means the price for Common
            Stock set by the Committee in good faith based on reasonable methods set forth under
            Section 422 of the Code and the regulations thereunder including, without limitation, a
            method utilizing the average of</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.5in; TEXT-ALIGN: justify">&nbsp;
            </p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="336" border="0">
                    <tr>
                        <td valign="top" nowrap width="308">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td valign="top" nowrap width="28">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">4</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
            <!-- EEDocs PBStart-->
            <hr align="center" width="100%" noshade size="2">
            <PAGE>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">prices of the Common Stock reported on the principal national securities
            exchange on which it is then traded during a reasonable period designated by the
            Committee. For purposes of the grant of any Stock Option or Stock Appreciation Right,
            the applicable date shall be the date of grant of the Stock Option or Stock Appreciation
            Right (which must be at or after the date on which such grant is duly authorized) or,
            if so specified by the Committee, the latest trading date for which the last sales
            price or average trading price is available at the time of grant, provided that for
            purposes of the exercise of any Stock Option or Stock Appreciation Right, the
            applicable date shall be the date a notice of exercise is received by the Secretary of
            the Company or, if not a day on which the applicable market is open, the next day that
            it is open. For purposes of the conversion of a Performance Unit to shares of Common
            Stock for reference purposes, the applicable date shall be the date determined by the
            Committee in accordance with Section 10.2</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.20</font>&nbsp;&nbsp;&nbsp;&nbsp;<font size="2"><a name="a22"></a>&ldquo;Foreign
            Jurisdiction&rdquo; means any jurisdiction outside of the United States including,
            without limitation, countries, states, provinces and localities.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.21</font>&nbsp;&nbsp;&nbsp;&nbsp;<font size="2"><a name="a23"></a>&ldquo;Incentive Stock
            Option&rdquo; means any Stock Option awarded to an Eligible Employee under this Plan
            intended to be and designated as an &ldquo;Incentive Stock Option&rdquo; within the
            meaning of Section 422 of the Code.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.22</font>&nbsp;&nbsp;&nbsp;&nbsp;<font size="2"><a name="a24"></a>&ldquo;Limited Stock
            Appreciation Right&rdquo; means an Award of a limited Tandem Stock Appreciation Right
            or a Non-Tandem Stock Appreciation Right made pursuant to Section 7.5 of this
            Plan.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.23</font>&nbsp;&nbsp;&nbsp;&nbsp;<font size="2"><a name="a25"></a>&ldquo;Non-Employee
            Director&rdquo; means a director of the Company who is not an active employee of the
            Company or an Affiliate and who is not an officer, director or employee of the Company
            or any Affiliate.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.24</font>&nbsp;&nbsp;&nbsp;&nbsp;<font size="2"><a name="a26"></a>&ldquo;Non-Qualified Stock Option&rdquo; means
            any Stock Option awarded under this Plan that is not an Incentive Stock
            Option.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.25</font>&nbsp;&nbsp;&nbsp;&nbsp;<font size="2"><a name="a27"></a>&ldquo;Non-Tandem Stock Appreciation Right&rdquo;
            means a Stock Appreciation Right entitling a Participant to receive an amount in cash
            or Common Stock (as determined by the Committee in its sole discretion) equal to the
            excess of: (i)&nbsp;the Fair Market Value of a share of Common Stock as of the date
            such right is exercised, over (ii)&nbsp;the aggregate exercise price of such
            right.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.26</font>&nbsp;&nbsp;&nbsp;&nbsp;<font size="2"><a name="a28"></a>&ldquo;Other Stock-Based
            Award&rdquo; means an Award of Common Stock and other Awards made pursuant to Article
            XI that are valued in whole or in part by reference to, or are payable in or otherwise
            based on, Common Stock, including, without limitation, an Award valued by reference to
            performance of an Affiliate.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.27</font>&nbsp;&nbsp;&nbsp;&nbsp;<font size="2"><a name="a29"></a>&ldquo;Parent&rdquo;
            means any parent corporation of the Company within the meaning of Section 424(e) of the
            Code.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.28</font>&nbsp;&nbsp;&nbsp;&nbsp;<font size="2"><a name="a30"></a>&ldquo;Participant&rdquo; means any Eligible
            Employee or Consultant to whom an Award has been made under this Plan and each
            Non-Employee Director of the Company; provided, however, that a Non-Employee Director
            shall be a Participant for</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="336" border="0">
                    <tr>
                        <td valign="top" nowrap width="308">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td valign="top" nowrap width="28">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">5</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
            <!-- EEDocs PBStart-->
            <hr align="center" width="100%" noshade size="2">
            <PAGE>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">purposes of the Plan solely with respect to awards of Stock Options
            pursuant to Article XIII.</font></p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="564" border="0">
                    <tr>
                        <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 12pt; PADDING-TOP: 0in" valign="top" nowrap width="141">
                            <p style="MARGIN-TOP: 0in; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify">&nbsp;
                            </p>
                        </td>

                        <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 12pt; PADDING-TOP: 0in" valign="top" nowrap width="45">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify">
                            <font size="2">2.29</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 12pt; PADDING-TOP: 0in" valign="top" nowrap width="378">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify">
                            <font size="2"><a name="a31"></a>&ldquo;Performance Criteria&rdquo; has
                            the meaning set forth in Exhibit A.</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="565" border="0">
                    <tr>
                        <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 12pt; PADDING-TOP: 0in" valign="top" nowrap width="140">
                            <p style="MARGIN-TOP: 0in; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify">&nbsp;
                            </p>
                        </td>

                        <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 12pt; PADDING-TOP: 0in" valign="top" nowrap width="45">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify">
                            <font size="2">2.30</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 12pt; PADDING-TOP: 0in" valign="top" nowrap width="380">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify">
                            <font size="2"><a name="a32"></a>&ldquo;Performance Cycle&rdquo; has
                            the meaning set forth in Section 10.1.</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.31</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font size="2"><a name="a33"></a>&ldquo;Performance
            Goal&rdquo; means the objective performance goals established by the Committee in
            accordance with Section 162(m) of the Code and based on one or more Performance
            Criteria.</font></p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="565" border="0">
                    <tr>
                        <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 12pt; PADDING-TOP: 0in" valign="top" nowrap width="143">
                            <p style="MARGIN-TOP: 0in; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify">&nbsp;
                            </p>
                        </td>

                        <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 12pt; PADDING-TOP: 0in" valign="top" nowrap width="42">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify">
                            <font size="2">2.32</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 12pt; PADDING-TOP: 0in" valign="top" nowrap width="380">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify">
                            <font size="2"><a name="a34"></a>&ldquo;Performance Period&rdquo; has
                            the meaning set forth in Section 9.1.</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.33</font>
            &nbsp;&nbsp;&nbsp;&nbsp;<font size="2"><a name="a35"></a>&ldquo;Performance
            Share&rdquo; means an Award made pursuant to Article IX of this Plan of the right to
            receive Common Stock or, as determined by the Committee in its sole discretion, cash of
            an equivalent value at the end of the Performance Period or thereafter.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.34</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font size="2"><a name="a36"></a>&ldquo;Performance Unit&rdquo;
            means an Award made pursuant to Article X of this Plan of the right to receive a fixed
            dollar amount, payable in cash or Common Stock (or a combination of both) as determined
            by the Committee in its sole discretion, at the end of a specified Performance Unit
            Cycle or thereafter.</font></p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="603" border="0">
                    <tr>
                        <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 12pt; PADDING-TOP: 0in" valign="top" nowrap width="144">
                            <p style="MARGIN-TOP: 0in; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify">&nbsp;
                            </p>
                        </td>

                        <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 12pt; PADDING-TOP: 0in" valign="top" nowrap width="40">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify">
                            <font size="2">2.35</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 12pt; PADDING-TOP: 0in" valign="top" nowrap width="419">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify">
                            <font size="2"><a name="a37"></a>&ldquo;Performance Unit Cycle&rdquo;
                            has the meaning set forth in Section 10.2.</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.36</font>&nbsp;&nbsp;&nbsp;&nbsp;<font size="2"><a name="a38"></a>&ldquo;Plan&rdquo; means The Comtech
            Telecommunications Corp. 2000 Stock Incentive Plan.</font></p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="592" border="0">
                    <tr>
                        <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 12pt; PADDING-TOP: 0in" valign="top" nowrap width="143">
                            <p style="MARGIN-TOP: 0in; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify">&nbsp;
                            </p>
                        </td>

                        <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 12pt; PADDING-TOP: 0in" valign="top" nowrap width="41">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify">
                            <font size="2">2.37</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 12pt; PADDING-TOP: 0in" valign="top" nowrap width="408">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify">
                            <font size="2"><a name="a39"></a>&ldquo;Reference Stock Option&rdquo;
                            has the meaning set forth in Section 7.1.</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.38</font>&nbsp;&nbsp;&nbsp;&nbsp;<font size="2"><a name="a40"></a>&ldquo;Restricted
            Stock&rdquo; means an Award of shares of Common Stock under this Plan that is subject
            to restrictions under Article VIII.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.39</font>&nbsp;&nbsp; &nbsp;<font size="2"><a name="a41"></a>&ldquo;Restriction
            Period&rdquo; has the meaning set forth in Section 8.3(a) with respect to Restricted
            Stock.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.40</font>&nbsp;&nbsp;&nbsp;&nbsp;<font size="2"><a name="a42"></a>&ldquo;Retirement&rdquo;
            means a Termination of Employment or Termination of Consultancy other than a
            termination for Cause or due to death or Disability by a Participant at or after age 65
            or such earlier date after age 50 as may be approved by the Committee with regard to
            such Participant. With respect to a Participant&rsquo;s Termination of Directorship,
            Retirement shall mean the failure to stand for reelection or the failure to be
            reelected at or after a Participant has attained age 65 or, with the consent of the
            Board, before age 65 but after age 50.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.41</font>&nbsp;&nbsp;&nbsp;&nbsp;<font size="2"><a name="a43"></a>&ldquo;Rule 16b-3&rdquo; means
            Rule 16b-3 under Section 16(b) of the Exchange Act as then in effect or any successor
            provisions.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="336" border="0">
                    <tr>
                        <td valign="top" nowrap width="308">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td valign="top" nowrap width="28">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">6</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
            <!-- EEDocs PBStart-->
            <hr align="center" width="100%" noshade size="2">
            <PAGE>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            </p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.42</font>
            &nbsp;&nbsp;&nbsp;&nbsp;<font size="2"><a name="a44"></a>&ldquo;Section 162(m) of the
            Code&rdquo; means Section 162(m) of the Code and any Treasury regulations
            thereunder.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.43</font>
            &nbsp;&nbsp;&nbsp;<font size="2"><a name="a45"></a>&ldquo;Section 409A of the
            Code&rdquo; means Section 409A of the Code and any Treasury regulations
            thereunder.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.44</font> &nbsp;&nbsp;&nbsp;
            <font size="2"><a name="a46"></a>&ldquo;Securities Act&rdquo; means the Securities Act
            of 1933, as amended. Any reference to any section of the Securities Act shall also be a
            reference to any successor provision.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.45</font> &nbsp;&nbsp;
            &nbsp;<font size="2"><a name="a47"></a>&ldquo;Stock Appreciation Right&rdquo; or
            &ldquo;SAR&rdquo; means the right pursuant to an Award granted under Article
            VII.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.46</font> &nbsp;&nbsp;<font size="2"><a name="a48"></a>&nbsp;
            &ldquo;Stock Option&rdquo; or &ldquo;Option&rdquo; means any option to purchase shares
            of Common Stock granted to Eligible Employees or Consultants under Article VI or to
            Non-Employee Directors under Article XIII.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.47</font>
            &nbsp;&nbsp;&nbsp;&nbsp;<font size="2"><a name="a49"></a>&ldquo;Subsidiary&rdquo; means
            any subsidiary corporation of the Company within the meaning of Section 424(f) of the
            Code.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.48</font>&nbsp;&nbsp;&nbsp;&nbsp; <font size="2"><a name="a50"></a>&ldquo;Tandem Stock
            Appreciation Right&rdquo; means a Stock Appreciation Right entitling the holder to
            surrender to the Company all (or a portion) of a Stock Option in exchange for an amount
            in cash or Common Stock (as determined by the Committee in its sole discretion) equal
            to the excess of: (i)&nbsp;the Fair Market Value, on the date such Stock Option (or
            such portion thereof) is surrendered, of the Common Stock covered by such Stock Option
            (or such portion thereof), over (ii)&nbsp;the aggregate exercise price of such Stock
            Option (or such portion thereof).</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.49</font>
            &nbsp;&nbsp;&nbsp;&nbsp;<font size="2"><a name="a51"></a>&ldquo;Ten Percent
            Stockholder&rdquo; means a person owning stock possessing more than 10% of the total
            combined voting power of all classes of stock of the Company, its Subsidiaries or its
            Parent.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.50</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font size="2"><a name="a52"></a>&ldquo;Termination
            of Consultancy&rdquo; means, with respect to a Consultant, that the Consultant is no
            longer acting as a consultant to the Company or an Affiliate. In the event an entity
            shall cease to be an Affiliate, there shall be deemed a Termination of Consultancy of
            any individual who is not otherwise a Consultant to the Company or another Affiliate at
            the time the entity ceases to be an Affiliate. In the event that a Consultant becomes
            an Eligible Employee upon the termination of his consultancy, the Committee, in its
            sole and absolute discretion, may determine that no Termination of Consultancy shall be
            deemed to occur until such time as such Consultant is no longer a Consultant or an
            Eligible Employee.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.51</font>
            &nbsp;&nbsp;&nbsp;<font size="2"><a name="a53"></a>&ldquo;Termination of
            Directorship&rdquo; means, with respect to a Non-Employee Director, that the
            Non-Employee Director has ceased to be a director of the Company.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.52</font>
            &nbsp;&nbsp;&nbsp;<font size="2"><a name="a54"></a>&ldquo;Termination of
            Employment&rdquo; means: (i)&nbsp;a termination of employment (for reasons other than a
            military or personal leave of absence granted by the</font></p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="336" border="0">
                    <tr>
                        <td valign="top" nowrap width="308">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td valign="top" nowrap width="28">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">7</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
            <!-- EEDocs PBStart-->
            <hr align="center" width="100%" noshade size="2">
            <PAGE>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 0in; TEXT-ALIGN: justify">
            <font size="2">Company) of a Participant from the Company and its Affiliates; or
            (ii)&nbsp;when an entity which is employing a Participant ceases to be an Affiliate,
            unless the Participant otherwise is, or thereupon becomes, employed by the Company or
            another Affiliate. In the event that an Eligible Employee becomes a Consultant upon the
            termination of his employment, the Committee, in its sole and absolute discretion, may
            determine that no Termination of Employment shall be deemed to occur until such time as
            such Eligible Employee is no longer an Eligible Employee or a Consultant.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">2.53</font>
            &nbsp;&nbsp;&nbsp;<font size="2"><a name="a55"></a>&ldquo;Transfer&rdquo; means
            anticipate, alienate, attach, sell, assign, pledge, encumber, charge, hypothecate or
            otherwise transfer and &ldquo;Transferred&rdquo; has a correlative meaning.</font></p>

            <p style="MARGIN-TOP: 18pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">
            <font size="2"><a name="a56"></a>ARTICLE III</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 18pt; TEXT-ALIGN: center">
            <font size="2">ADMINISTRATION</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">3.1</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u><font size="2"><a name="a57"></a>The
            Committee</font></u><font size="2">. The Plan shall be administered and interpreted by
            the Committee. If for any reason the appointed Committee does not meet the requirements
            of Rule 16b-3 or Section 162(m) of the Code, such noncompliance with the requirements
            of Rule 16b-3 and Section 162(m) of the Code shall not affect the validity of Awards,
            grants, interpretations or other actions of the Committee.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">3.2</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u><font size="2"><a name="a58"></a>Grants of
            Awards</font></u><font size="2">. The Committee shall have full authority to grant to
            Eligible Employees and Consultants, pursuant to the terms of this Plan: (i)&nbsp;Stock
            Options; (ii)&nbsp;Tandem Stock Appreciation Rights and Non-Tandem Stock Appreciation
            Rights; (iii)&nbsp;Restricted Stock; (iv)&nbsp;Performance Shares; (v)&nbsp;Performance
            Units; (vi)&nbsp;Other Stock-Based Awards; (vii)&nbsp;other awards providing benefits
            similar to (i) through (vi) designed to meet the requirements of Foreign Jurisdictions;
            and (viii) cash incentive Awards under Section 10.1. All Equity Awards shall be granted
            by, confirmed by, and subject to the terms of, a written agreement executed by the
            Company and the Participant. In particular, the Committee shall have the
            authority:</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(a)</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font size="2">to
            select the Eligible Employees and Consultants to whom Awards may from time to time be
            granted hereunder;</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(b)</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font size="2">to
            determine whether and to what extent Awards, including any combination of two or more
            Awards, are to be granted hereunder to one or more Eligible Employees or
            Consultants;</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(c)</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font size="2">
            to determine, in accordance with the terms of this Plan, the number of shares of Common
            Stock to be covered by each Equity Award granted hereunder;</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(d)</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font face="Times New Roman, Times, serif" size="2">to determine the terms and
            conditions, not inconsistent with the terms of this Plan, of any Award granted
            hereunder (including, but not limited to, the exercise or purchase price (if any), any
            restriction or limitation, any vesting schedule or acceleration thereof and any
            forfeiture restrictions or waiver thereof,</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="336" border="0">
                    <tr>
                        <td valign="top" nowrap width="308">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td valign="top" nowrap width="28">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">8</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
            <!-- EEDocs PBStart-->
            <hr align="center" width="100%" noshade size="2">
            <PAGE>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0in; TEXT-ALIGN: justify">
            <font size="2">regarding any Award and the shares of Common Stock relating thereto,
            based on such factors, if any, as the Committee shall determine, in its sole
            discretion);</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(e)</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font size="2">to determine whether and
            under what circumstances a Stock Option may be settled in cash, Common Stock and/or
            Restricted Stock under Section 6.3(d) or, with respect to Stock Options granted to
            Non-Employee Directors, Section 13.4(d);</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(f)</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font size="2">to the extent permitted
            by law, to determine whether, to what extent and under what circumstances to provide
            loans (which shall bear interest at the rate the Committee shall provide) to Eligible
            Employees and Consultants in order to exercise Stock Options under this Plan or to
            purchase Awards under this Plan (including shares of Common Stock);</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(g)</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font size="2">to determine whether a
            Stock Option is an Incentive Stock Option or Non-Qualified Stock Option, whether a
            Stock Appreciation Right is a Tandem Stock Appreciation Right or Non-Tandem Stock
            Appreciation Right or whether an Award is intended to satisfy Section 162(m) of the
            Code;</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(h)</font> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;<font size="2">to
            determine whether to require an Eligible Employee or Consultant, as a condition of the
            granting of any Award, not to sell or otherwise dispose of shares of Common Stock
            acquired pursuant to the exercise of an Option or an Award for a period of time as
            determined by the Committee, in its sole discretion, following the date of the
            acquisition of such Option or Award;</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(i)</font> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;<font size="2">to
            modify, extend or renew an Award, subject to Article XV herein, provided, however, that
            if an Award is modified, extended or renewed and thereby deemed to be the issuance of a
            new Award under the Code or the applicable accounting rules, the exercise price of an
            Award may continue to be the original exercise price even if less than the Fair Market
            Value of the Common Stock at the time of such modification, extension or renewal;
            provided further, however, that such Award may be restructured to comply with Section
            409A of the Code to avoid any adverse tax consequences, to the extent
            applicable.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">3.3 </font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u><font size="2"><a name="a59"></a>Guidelines</font></u>.<font size="2">
            Subject to Article XV hereof, the Committee shall have the authority to adopt, alter
            and repeal such administrative rules, guidelines and practices governing this Plan and
            perform all acts, including the delegation of its administrative responsibilities, as
            it shall, from time to time, deem advisable; to construe and interpret the terms and
            provisions of this Plan and any Award issued under this Plan (and any agreements
            relating thereto); and to otherwise supervise the administration of this Plan. The
            Committee may correct any defect, supply any omission or reconcile any inconsistency in
            this Plan or in any agreement relating thereto in the manner and to the extent it shall
            deem necessary to effectuate the purpose and intent of this Plan. The</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="336" border="0">
                    <tr>
                        <td valign="top" nowrap width="308">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td valign="top" nowrap width="28">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">9</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
            <!-- EEDocs PBStart-->
            <hr align="center" width="100%" noshade size="2">
            <PAGE>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">Committee may adopt special guidelines and provisions for persons who
            are residing in, or subject to, the taxes of, Foreign Jurisdictions to comply with
            applicable tax and securities laws and may impose any limitations and restrictions that
            it deems necessary to comply with the applicable tax and securities laws of such
            Foreign Jurisdictions. To the extent applicable, this Plan is intended to comply with
            Section 162(m) of the Code and the applicable requirements of Rule 16b-3 and shall be
            limited, construed and interpreted in a manner so as to comply therewith.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">3.4</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u><font size="2"><a name="a60"></a>Decisions
            Final</font></u><font size="2">. Any decision, interpretation or other action made or
            taken in good faith by or at the direction of the Company, the Board or the Committee
            (or any of its members) arising out of or in connection with this Plan shall be within
            the absolute discretion of all and each of them, as the case may be, and shall be
            final, binding and conclusive on the Company and all employees and Participants and
            their respective heirs, executors, administrators, successors and assigns.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">3.5</font> &nbsp;&nbsp;&nbsp;&nbsp;
            &nbsp;<u><font size="2"><a name="a61"></a>Reliance on
            Counsel</font></u><font size="2">. The Company, the Board or the Committee may consult
            with legal counsel, who may be counsel for the Company or other counsel, with respect
            to its obligations or duties hereunder, or with respect to any action or proceeding or
            any question of law, and shall not be liable with respect to any action taken or
            omitted by it in good faith pursuant to the advice of such counsel.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">3.6</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u><font size="2"><a name="a62"></a>Procedures</font></u>.<font size="2">
            &nbsp; If the Committee is appointed, the Board shall designate one of the members of
            the Committee as chairman and the Committee shall hold meetings, subject to the By-Laws
            of the Company, at such times and places as it shall deem advisable. A majority of the
            Committee members shall constitute a quorum. All determinations of the Committee shall
            be made by a majority of its members. Any decision or determination reduced to writing
            and signed by all the Committee members in accordance with the By-Laws of the Company,
            shall be fully as effective as if it had been made by a vote at a meeting duly called
            and held. The Committee shall keep minutes of its meetings and shall make such rules
            and regulations for the conduct of its business as it shall deem advisable.</font></p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="457" border="0">
                    <tr>
                        <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 12pt; PADDING-TOP: 0in" valign="top" nowrap width="144">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify">&nbsp;
                            </p>
                        </td>

                        <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 12pt; PADDING-TOP: 0in" valign="top" nowrap width="46">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify">
                            <font size="2">3.7</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 12pt; PADDING-TOP: 0in" valign="top" nowrap width="267">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify">
                            <u><font size="2"><a name="a63"></a>Designation of
                            Consultants/Liability</font></u><font size="2">.</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(a)</font> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font size="2">The Committee
            may designate employees of the Company and professional advisors to assist the
            Committee in the administration of this Plan and may grant authority to officers to
            execute agreements or other documents on behalf of the Committee.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(b)</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font size="2">The
            Committee may employ such legal counsel, consultants and agents as it may deem
            desirable for the administration of this Plan and may rely upon any opinion received
            from any such counsel or consultant and any computation received from any such
            consultant or agent. Expenses incurred by the Committee in the engagement of any such
            counsel, consultant or agent shall be paid by the Company. The Committee, its members
            and any employee of the Company designated pursuant to paragraph (a) above shall not be
            liable for any action or determination made in good faith with respect to this Plan. To
            the maximum extent permitted by applicable law, no officer of the Company or member or
            former member of the Committee shall be liable for any action or determination made in
            good faith with respect to this Plan or any Award granted under it. To the maximum
            extent permitted by applicable law or the Certificate of</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="340" border="0">
                    <tr>
                        <td valign="top" nowrap width="304">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td valign="top" nowrap width="36">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">10</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
            <!-- EEDocs PBStart-->
            <hr align="center" width="100%" noshade size="2">
            <PAGE>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-ALIGN: justify">
            <font size="2">Incorporation or By-Laws of the Company and to the extent not
            covered by insurance, each officer and member or former member of the Committee shall
            be indemnified and held harmless by the Company against any cost or expense (including
            reasonable fees of counsel reasonably acceptable to the Company) or liability
            (including any sum paid in settlement of a claim with the approval of the Company), and
            advanced amounts necessary to pay the foregoing at the earliest time and to the fullest
            extent permitted, arising out of any act or omission to act in connection with this
            Plan, except to the extent arising out of such officer&rsquo;s, member&rsquo;s or
            former member&rsquo;s own fraud or bad faith. Such indemnification shall be in addition
            to any rights of indemnification the officers, directors or members or former officers,
            directors or members may have under applicable law or under the Certificate of
            Incorporation or By-Laws of the Company or any Affiliate. Notwithstanding anything else
            herein, this indemnification will not apply to the actions or determinations made by an
            individual with regard to Awards granted to him or her under this Plan.</font></p>

            <p style="MARGIN-TOP: 18pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">
            <font size="2"><a name="a64"></a>ARTICLE IV</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 18pt; TEXT-ALIGN: center">
            <font size="2">SHARE AND OTHER LIMITATIONS</font></p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="267" border="0">
                    <tr>
                        <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 12pt; PADDING-TOP: 0in" valign="top" nowrap width="145">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify">&nbsp;
                            </p>
                        </td>

                        <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 12pt; PADDING-TOP: 0in" valign="top" nowrap width="55">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify">
                            <font size="2">4.1</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 12pt; PADDING-TOP: 0in" valign="top" nowrap width="67">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify">
                            <u><font size="2"><a name="a65"></a>Shares</font></u><font size="2">.</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(a)</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<i><font size="2">General
            Limitation</font></i><font size="2">. The aggregate number of shares of Common Stock
            which may be issued or used for reference purposes under this Plan or with respect to
            which Equity Awards may be granted shall not exceed 6,587,500 shares of Common Stock
            (subject to any increase or decrease pursuant to Section 4.2) with respect to all types
            of Equity Awards, plus 1,986,603 shares of Common Stock relating to outstanding awards
            assumed by this Plan under Section 4.4 and awards available for grant under the Comtech
            Telecommunications Corp. 1993 Incentive Stock Option Plan, as amended (the &ldquo;1993
            Plan&rdquo;), for a total of 8,574,103 shares of Common Stock. The shares of Common
            Stock available under this Plan may be either authorized and unissued Common Stock or
            Common Stock held in or acquired for the treasury of the Company. If any Stock Option
            or Stock Appreciation Right granted under this Plan expires, terminates or is canceled
            for any reason without having been exercised in full or, with respect to Stock Options,
            the Company repurchases any Stock Option, the number of shares of Common Stock
            underlying such unexercised or repurchased Stock Option or any unexercised Stock
            Appreciation Right shall again be available for the purposes of Equity Awards under
            this Plan. If any shares of Restricted Stock, Performance Shares or Performance Units
            awarded under this Plan to a Participant are forfeited or repurchased by the Company
            for any reason, the number of forfeited or repurchased shares of Restricted Stock,
            Performance Shares or Performance Units shall again be available for the purposes of
            Equity Awards under this Plan. If a Tandem Stock Appreciation Right is granted or a
            Limited Stock Appreciation Right is granted in tandem with a Stock Option, such grant
            shall only apply once against the maximum number of shares of Common</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="340" border="0">
                    <tr>
                        <td valign="top" nowrap width="304">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td valign="top" nowrap width="36">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">11</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
            <!-- EEDocs PBStart-->
            <hr align="center" width="100%" noshade size="2">
            <PAGE>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-ALIGN: justify">
            <font size="2">Stock which may be issued under this Plan. In determining the number of
            shares of Common Stock available for Equity Awards, if Common Stock has been exchanged
            by a Participant as full or partial payment of exercise price or withholding taxes, or
            if the number shares of Common Stock otherwise deliverable has been reduced for the
            payment of exercise price or withholding taxes, the number of shares of Common Stock
            exchanged as payment for the payment of exercise price or withholding taxes, or
            reduced, shall again be available for purposes of Equity Awards under this
            Plan.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(b)</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<i><font size="2">Individual Participant
            Limitations</font></i><font size="2">. (i) The maximum number of shares of Common Stock
            subject to any Award of Stock Options, Stock Appreciation Rights, Performance Shares or
            shares of Restricted Stock for which the grant of such Award or the lapse of the
            relevant Restriction Period is subject to the attainment of Performance Goals in
            accordance with Section 8.3(a)(ii) herein which may be granted under this Plan during
            any fiscal year of the Company to each Eligible Employee or Consultant shall be 225,000
            shares per type of Award (which shall be subject to any increase or decrease pursuant
            to Section 4.2), provided that the maximum number of shares of Common Stock for all
            types of Equity Awards does not exceed 225,000 (which shall be subject to any increase
            or decrease pursuant to Section 4.2) during any fiscal year of the Company. If a Tandem
            Stock Appreciation Right is granted or a Limited Stock Appreciation Right is granted in
            tandem with a Stock Option, it shall apply against the Eligible Employee&rsquo;s or
            Consultant&rsquo;s individual share limitations for both Stock Appreciation Rights and
            Stock Options.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1.5in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(ii)</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
            <font size="2">There are no annual individual Eligible Employee or Consultant share
            limitations on Restricted Stock for which the grant of such Award or the lapse of the
            relevant Restriction Period is not subject to attainment of Performance Goals in
            accordance with Section 8.3(a)(ii) hereof.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1.5in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(iii)</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;
            <font size="2">The maximum value at grant of Performance Units which may be granted
            under this Plan during any fiscal year of the Company to each Eligible Employee or
            Consultant shall be $100,000. Each Performance Unit shall be referenced to one share of
            Common Stock and shall be charged against the available shares under this Plan at the
            time the unit value measurement is converted to a referenced number of shares of Common
            Stock in accordance with Section 10.2.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1.5in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(iv)</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
            <font size="2">The individual Participant limitations set forth in this Section
            4.1(b)(i) &ndash; (iv) shall be cumulative; that is, to the extent that shares of
            Common Stock for which Equity Awards are permitted to be granted to an Eligible
            Employee or a Consultant during a fiscal year are not covered by an Award to such
            Eligible Employee or Consultant in a fiscal year, the number of shares of Common Stock
            available for Equity Awards to such Eligible Employee or Consultant shall automatically
            increase in the subsequent fiscal years during the term of the Plan until
            used.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="340" border="0">
                    <tr>
                        <td valign="top" nowrap width="304">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td valign="top" nowrap width="36">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">12</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
            <!-- EEDocs PBStart-->
            <hr align="center" width="100%" noshade size="2">
            <PAGE>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 1.58in; TEXT-ALIGN: left">&nbsp;
            </p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 1.5in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(v)</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
            <font size="2">The maximum potential amount earnable under all cash incentive Awards
            granted under this Plan for any fiscal year of the Company to each Eligible Employee
            shall be such Eligible Employee&rsquo;s &ldquo;Annual Limit,&rdquo; which in each
            fiscal year shall be $4 million plus the amount of the Eligible Person&rsquo;s unused
            Annual Limit as of the close of the previous fiscal year. This limitation is separate
            and not affected by the number of Awards granted during such fiscal year subject to the
            limitations under Section 4.1(b)(i) &ndash; (iv). For this purpose, (i) the potential
            amount earnable means the maximum amount potentially payable, without regard to whether
            it is to be paid currently or on a deferred basis or continues to be subject to any
            service requirement or other non-performance condition, (ii) a Participant&rsquo;s
            Annual Limit is used to the extent an amount may be potentially earned or paid under a
            cash incentive Award, regardless of whether such amount is in fact earned or paid, and
            (iii) a cash incentive Award is &ldquo;granted&rdquo; for the earliest fiscal year
            included in the Performance Cycle for that Award, regardless of whether the terms of
            the Award do or do not create a legal right on the part of the Participant ultimately
            to receive a payment with respect to such Award.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 1.5in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">&nbsp;
            </p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="277" border="0">
                    <tr>
                        <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 12pt; PADDING-TOP: 0in" valign="top" nowrap width="144">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify">&nbsp;
                            </p>
                        </td>

                        <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 12pt; PADDING-TOP: 0in" valign="top" nowrap width="49">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify">
                            <font size="2">4.2</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 12pt; PADDING-TOP: 0in" valign="top" nowrap width="84">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify">
                            <u><font size="2"><a name="a66"></a>Changes</font></u><font size="2">.</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(a)</font> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font size="2">The
            existence of this Plan and the Awards granted hereunder shall not affect in any way the
            right or power of the Board or the stockholders of the Company to make or authorize any
            adjustment, recapitalization, reorganization or other change in the Company&rsquo;s
            capital structure or its business, any merger or consolidation of the Company or any
            Affiliate, any issue of bonds, debentures, preferred or prior preference stock ahead of
            or affecting Common Stock, the dissolution or liquidation of the Company or any
            Affiliate, any sale or transfer of all or part of the assets or business of the Company
            or any Affiliate or any other corporate act or proceeding.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(b)</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font size="2">Subject to the
            provisions of Section 4.2(d), in the event of any such change in the capital structure
            or business of the Company by reason of any stock split, reverse stock split, stock
            dividend, combination or reclassification of shares, recapitalization, or other change
            in the capital structure of the Company, merger, consolidation, spin-off,
            reorganization, partial or complete liquidation, issuance of rights or warrants to
            purchase any Common Stock or securities convertible into Common Stock, or any other
            corporate transaction or event having an effect similar to any of the foregoing and
            effected without receipt of consideration by the Company, then the aggregate number and
            kind of shares which thereafter may be issued under this Plan, the number and kind of
            shares or other property (including cash) to be issued upon exercise of an outstanding
            Stock Option or other Awards granted under this Plan and the purchase price thereof
            shall be appropriately adjusted consistent with such change in such manner as the
            Committee may deem equitable to prevent substantial dilution or enlargement of the
            rights granted to, or available for, Participants under this Plan, and any
            such</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="340" border="0">
                    <tr>
                        <td valign="top" nowrap width="304">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td valign="top" nowrap width="36">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">13</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
            <!-- EEDocs PBStart-->
            <hr align="center" width="100%" noshade size="2">
            <PAGE>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-ALIGN: justify">
            <font size="2">adjustment determined by the Committee in good faith shall be final,
            binding and conclusive on the Company and all Participants and employees and their
            respective heirs, executors, administrators, successors and assigns.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(c)</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font size="2">Fractional shares of
            Common Stock resulting from any adjustment in Options or Awards pursuant to Section
            4.2(a) or (b) shall be aggregated until, and eliminated at, the time of exercise by
            rounding-down for fractions less than one-half and rounding-up for fractions equal to
            or greater than one-half. No cash settlements shall be made with respect to fractional
            shares eliminated by rounding. Notice of any adjustment shall be given by the Committee
            to each Participant whose Award has been adjusted and such adjustment (whether or not
            such notice is given) shall be effective and binding for all purposes of this
            Plan.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(d)</font> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;<font size="2">In
            the event of a merger or consolidation in which the Company is not the surviving entity
            or in the event of any transaction that results in the acquisition of substantially all
            of the Company&rsquo;s outstanding Common Stock by a single person or entity or by a
            group of persons and/or entities acting in concert, or in the event of the sale or
            transfer of all or substantially all of the Company&rsquo;s assets (all of the
            foregoing being referred to as &ldquo;Acquisition Events&rdquo;), then the Committee
            may, in its sole discretion, terminate all outstanding Stock Options and Stock
            Appreciation Rights, effective as of the date of the Acquisition Event, by delivering
            notice of termination to each Participant at least 30 days prior to the date of
            consummation of the Acquisition Event, in which case during the period from the date on
            which such notice of termination is delivered to the consummation of the Acquisition
            Event, each such Participant shall have the right to exercise in full all of his or her
            Stock Options and Stock Appreciation Rights that are then outstanding (without regard
            to any limitations on exercisability otherwise contained in the Stock Option or Award
            Agreements), but any such exercise shall be contingent upon and subject to the
            occurrence of the Acquisition Event, and, provided that, if the Acquisition Event does
            not take place within a specified period after giving such notice for any reason
            whatsoever, the notice and exercise pursuant thereto shall be null and void.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">If an Acquisition Event occurs but the Committee does not terminate the
            outstanding Stock Options and Stock Appreciation Rights pursuant to this Section
            4.2(d), then the provisions of Section 4.2(b) shall apply.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">4.3</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u><font size="2"><a name="a67"></a>Minimum
            Purchase Price</font></u><font size="2">. Notwithstanding any provision of this Plan to
            the contrary, if authorized but previously unissued shares of Common Stock are issued
            under this Plan, such shares shall not be issued for a consideration which is less than
            as permitted under applicable law.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">4.4&nbsp;<font size="3">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font>
            <u><font size="2"><a name="a68"></a>Assumption of Awards</font></u><font size="2">. Awards that were
            granted prior to the Effective Date under the (i)&nbsp;Comtech Telecommunications Corp.
            1982 Incentive Stock Option Plan (the &ldquo;1982 Plan&rdquo;), and (ii)&nbsp;the 1993
            Plan, shall be transferred and assumed by this Plan as of the Effective Date.
            Notwithstanding the foregoing, such Awards shall</font></font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">&nbsp;
            </p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="340" border="0">
                    <tr>
                        <td valign="top" nowrap width="304">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td valign="top" nowrap width="36">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">14</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
            <!-- EEDocs PBStart-->
            <hr align="center" width="100%" noshade size="2">
            <PAGE>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            </p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 0in; TEXT-ALIGN: justify">
            <font size="2">continue to be governed by the terms of the applicable agreement in
            effect prior to the Effective Date.</font></p>

            <p style="MARGIN-TOP: 18pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">
            <font size="2"><a name="a69"></a>ARTICLE V</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 18pt; TEXT-ALIGN: center">
            <font size="2">ELIGIBILITY</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">5.1</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u><font size="2"><a name="a70"></a>General
            Eligibility</font></u><font size="2">. All Eligible Employees and Consultants and
            prospective employees of and Consultants to the Company and its Affiliates are eligible
            to be granted Non-Qualified Stock Options, Stock Appreciation Rights, Restricted Stock,
            Performance Shares, Performance Units, Other Stock-Based Awards, awards providing
            benefits similar to each of the foregoing designed to meet the requirements of Foreign
            Jurisdictions under this Plan, and cash incentive Awards. Eligibility for the grant of
            an Award and actual participation in this Plan shall be determined by the Committee in
            its sole discretion. The vesting and exercise of Awards granted to a prospective
            employee or Consultant are conditioned upon such individual actually becoming an
            Eligible Employee or Consultant.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">5.2</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u><font size="2"><a name="a71"></a>Incentive Stock
            Options</font></u><font size="2">. All Eligible Employees of the Company, its
            Subsidiaries and its Parent (if any) are eligible to be granted Incentive Stock Options
            under this Plan. Eligibility for the grant of an Award and actual participation in this
            Plan shall be determined by the Committee in its sole discretion.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">5.3</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u><font size="2"><a name="a72"></a>Non-Employee
            Directors</font></u><font size="2">.&nbsp; Non-Employee Directors are only eligible to
            receive an Award of Stock Options in accordance with Article XIII of the
            Plan.</font></p>

            <p style="MARGIN-TOP: 18pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">
            <font size="2"><a name="a73"></a>ARTICLE VI</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 18pt; TEXT-ALIGN: center">
            <font size="2">STOCK OPTIONS</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">6.1</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u><font size="2"><a name="a74">
            </a>Stock Options</font></u><font size="2">. Each Stock Option granted hereunder shall
            be one of two types: (i)&nbsp;an Incentive Stock Option intended to satisfy the
            requirements of Section 422 of the Code; or (ii)&nbsp;a Non-Qualified Stock
            Option.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">6.2</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
            <u><font size="2"><a name="a75"></a>Grants</font></u><font size="2">. The Committee shall have the
            authority to grant to any Eligible Employee one or more Incentive Stock Options,
            Non-Qualified Stock Options or both types of Stock Options (in each case with or
            without Stock Appreciation Rights). To the extent that any Stock Option does not
            qualify as an Incentive Stock Option (whether because of its provisions or the time or
            manner of its exercise or otherwise), such Stock Option or the portion thereof which
            does not qualify, shall constitute a separate Non-Qualified Stock Option. The Committee
            shall have the authority to grant any Consultant one or more Non-Qualified Stock
            Options (with or without Stock Appreciation Rights). Notwithstanding any other
            provision of this Plan to the contrary or any provision in an agreement evidencing the
            grant of a Stock Option to the contrary, any Stock Option granted to an Eligible
            Employee of an Affiliate (other than an Affiliate which is a Parent or a Subsidiary)
            shall be a Non-Qualified Stock Option.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="340" border="0">
                    <tr>
                        <td valign="top" nowrap width="304">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td valign="top" nowrap width="36">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">15</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
            <!-- EEDocs PBStart-->
            <hr align="center" width="100%" noshade size="2">
            <PAGE>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-ALIGN: justify">&nbsp;
            </p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">6.3</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u><font size="2"><a name="a76"></a>Terms of Stock
            Options</font></u><font size="2">. Stock Options granted under this Plan shall be
            subject to the following terms and conditions, and shall be in such form and contain
            such additional terms and conditions, not inconsistent with the terms of this Plan, as
            the Committee shall deem desirable:</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(a)</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<i><font size="2">Exercise
            Price</font></i><font size="2">. The exercise price per share of Common Stock
            purchasable under an Incentive Stock Option or a Stock Option intended to be
            &ldquo;performance-based&rdquo; for purposes of Section 162(m) of the Code shall be
            determined by the Committee at the time of grant, but shall not be less than 100% of
            the Fair Market Value of the share of Common Stock at the time of grant; provided,
            however, that if an Incentive Stock Option is granted to a Ten Percent Stockholder, the
            exercise price shall be no less than 110% of the Fair Market Value of the Common Stock.
            The exercise price per share of Common Stock purchasable under a Non-Qualified Stock
            Option shall be determined by the Committee; provided, that if the exercise price is
            less than 100% of the Fair Market Value of the Common Stock at the time of grant it is
            intended that such Award will be structured to comply with Section 409A of the Code, to
            the extent applicable.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(b)</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<i><font size="2">Stock Option
            Term</font></i><font size="2">. The term of each Stock Option shall be fixed by the
            Committee; provided, however, that no Stock Option shall be exercisable more than 10
            years after the date such Stock Option is granted; and further provided that the term
            of an Incentive Stock Option granted to a Ten Percent Stockholder shall not exceed 5
            years.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(c)</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<i><font size="2">Exercisability.</font></i><font size="2">
            &nbsp; Stock Options shall be exercisable at such time or times and subject to such
            terms and conditions as shall be determined by the Committee at grant. If the Committee
            provides, in its discretion, that any Stock Option is exercisable subject to certain
            limitations (including, without limitation, that such Stock Option is exercisable only
            in installments or within certain time periods), the Committee may waive such
            limitations on the exercisability at any time at or after grant in whole or in part
            (including, without limitation, waiver of the installment exercise provisions or
            acceleration of the time at which such Stock Option may be exercised), based on such
            factors, if any, as the Committee shall determine, in its sole discretion.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(d)</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<i><font size="2">Method of
            Exercise</font></i><font size="2">.&nbsp; Subject to whatever installment exercise and
            waiting period provisions apply under subsection (c) above, Stock Options may be
            exercised in whole or in part at any time and from time to time during the Stock Option
            term by giving written notice of exercise to the Secretary of the Company specifying
            the number of shares to be purchased. Such notice shall be accompanied by payment in
            full of the purchase price as follows: (i)&nbsp;in cash or by check, bank draft or
            money order payable to the order of the Company; (ii)&nbsp;to the extent permitted by
            law, if the Common Stock is traded on a national securities exchange, The Nasdaq Stock
            Market LLC or quoted on a national quotation system sponsored by the National
            Association of Securities Dealers, through a &ldquo;cashless exercise&rdquo; procedure
            whereby the Participant delivers irrevocable</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="340" border="0">
                    <tr>
                        <td valign="top" nowrap width="304">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td valign="top" nowrap width="36">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">16</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
            <!-- EEDocs PBStart-->
            <hr align="center" width="100%" noshade size="2">
            <PAGE>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-ALIGN: justify">
            <font size="2">instructions to a broker satisfactory to the Company to deliver promptly
            to the Company an amount equal to the purchase price; or (iii)&nbsp;on such other terms
            and conditions as may be acceptable to the Committee (including, without limitation,
            the relinquishment of Stock Options or by payment in full or in part in the form of
            Common Stock owned by the Participant (and for which the Participant has good title
            free and clear of any liens and encumbrances) based on the Fair Market Value of the
            Common Stock on the payment date as determined by the Committee). No shares of Common
            Stock shall be issued until payment therefore, as provided herein, has been made or
            provided for.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(e)</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<i><font size="2">Incentive Stock
            Option Limitations</font></i><font size="2">. To the extent that the aggregate Fair
            Market Value (determined as of the time of grant) of the Common Stock with respect to
            which Incentive Stock Options are exercisable for the first time by an Eligible
            Employee during any calendar year under this Plan and/or any other stock option plan of
            the Company, any Subsidiary or any Parent exceeds $100,000, such Options shall be
            treated as Non-Qualified Stock Options. In addition, if an Eligible Employee does not
            remain employed by the Company, any Subsidiary or any Parent at all times from the time
            an Incentive Stock Option is granted until 3 months prior to the date of exercise
            thereof (or such other period as required by applicable law), such Stock Option shall
            be treated as a Non-Qualified Stock Option. Should any provision of this Plan not be
            necessary in order for the Stock Options to qualify as Incentive Stock Options, or
            should any additional provisions be required, the Committee may amend this Plan
            accordingly, without the necessity of obtaining the approval of the stockholders of the
            Company.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(f)</font> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
            <i><font size="2">Form, Modification, Extension and Renewal of Stock
            Options</font></i><font size="2">.&nbsp; Subject to the terms and conditions and within
            the limitations of this Plan, Stock Options shall be evidenced by such form of
            agreement or grant as is approved by the Committee, and the Committee may (i) modify,
            extend or renew outstanding Stock Options granted under this Plan; provided that the
            rights of a Participant are not reduced without his consent; provided further, that any
            such modification, extension or renewal is intended to be structured to comply with
            Section 409A of the Code, to the extent applicable, and (ii)&nbsp;accept the surrender
            of outstanding Stock Options (up to the extent not theretofore exercised) and authorize
            the granting of new Stock Options in substitution therefor (to the extent not
            theretofore exercised). Notwithstanding the foregoing, an outstanding Option may not be
            modified to reduce the exercise price thereof nor may a new Option at a lower price be
            substituted for a surrendered Option (other than adjustments or substitutions in
            accordance with Section 4.2), unless such action is approved by the stockholders of the
            Company.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(g) <font size="3">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font>
            <i><font size="2">Other Terms and Conditions</font></i><font size="2">. Stock Options
            may contain such other provisions, which shall not be inconsistent with any of the
            terms of this Plan, as the Committee shall deem appropriate including, without
            limitation, permitting &ldquo;reloads&rdquo; such that the same number of Stock Options
            are granted as the number of Stock Options exercised, shares used to pay for the
            exercise price</font></font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">&nbsp;
            </p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="340" border="0">
                    <tr>
                        <td valign="top" nowrap width="304">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td valign="top" nowrap width="36">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">17</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
            <!-- EEDocs PBStart-->
            <hr align="center" width="100%" noshade size="2">
            <PAGE>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-ALIGN: justify">&nbsp;
            </p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0in; TEXT-ALIGN: justify">
            <font size="2">&nbsp;of Stock Options or shares used to pay withholding taxes
            (&ldquo;Reloads&rdquo;). With respect to Reloads, the exercise price of the new Stock
            Option shall be the Fair Market Value on the date of the &ldquo;reload&rdquo; and the
            term of the Stock Option shall be the same as the remaining term of the Stock Options
            that are exercised, if applicable, or such other exercise price and term as determined
            by the Committee.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(h)</font> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<i><font size="2">Detrimental
            Activity</font></i><font size="2">. Unless otherwise determined by the Committee at
            grant, (i)&nbsp;in the event the Participant engages in Detrimental Activity prior to
            any exercise of the Stock Option, all Stock Options (whether vested or
            unvested)&nbsp;held by the Participant shall thereupon terminate and expire,
            (ii)&nbsp;as a condition of the exercise of a Stock Option, the Participant shall be
            required to certify (or shall be deemed to have certified) at the time of exercise in a
            manner acceptable to the Company that the Participant is in compliance with the terms
            and conditions of the Plan and that the Participant has not engaged in, and does not
            intend to engage in, any Detrimental Activity, and (iii)&nbsp;in the event the
            Participant engages in Detrimental Activity during the one year period following the
            later of (x)&nbsp;Participant&rsquo;s Termination of Employment or (y)&nbsp;the date
            the Stock Option is exercised, that any Stock Options shall be immediately forfeited
            (whether or not then vested) and the Company shall be entitled to recover from the
            Participant at any time within one year after the later of (x) or (y), and the
            Participant shall pay over to the Company, an amount equal to any gain realized as a
            result of the exercise of any Stock Options (whether at the time of exercise or
            thereafter).</font></p>

            <p style="MARGIN-TOP: 18pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">
            <font size="2"><a name="a77"></a>ARTICLE VII</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 18pt; TEXT-ALIGN: center">
            <font size="2">STOCK APPRECIATION RIGHTS</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">7.1</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <u><font size="2"><a name="a78"></a>Tandem
            Stock Appreciation Rights</font></u><font size="2">. Stock Appreciation Rights may be
            granted in conjunction with all or part of any Stock Option (a &ldquo;Reference Stock
            Option&rdquo;) granted under this Plan (&ldquo;Tandem Stock Appreciation
            Rights&rdquo;). In the case of a Non-Qualified Stock Option, such rights may be granted
            either at or after the time of the grant of such Reference Stock Option. In the case of
            an Incentive Stock Option, such rights may be granted only at the time of the grant of
            such Reference Stock Option. Consultants shall not be eligible for a grant of Tandem
            Stock Appreciation Rights granted in conjunction with all or part of an Incentive Stock
            Option.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">7.2 <font size="3">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font>
            <u><font size="2"><a name="a79"></a>Terms and Conditions of Tandem Stock Appreciation
            Rights</font></u><font size="2">. Tandem Stock Appreciation Rights shall be subject to
            such terms and conditions, not inconsistent with the provisions of this Plan, as shall
            be determined from time to time by the Committee, including Article XII and the
            following:</font></font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(a)&nbsp;<font size="3">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font>
            <i><font size="2">Term</font></i><font size="2">. A Tandem Stock Appreciation Right or
            applicable portion thereof granted with respect to a Reference Stock Option shall
            terminate and no longer be exercisable upon the termination or exercise of the
            Reference Stock Option, except that, unless otherwise determined by the Committee, in
            its sole</font></font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="340" border="0">
                    <tr>
                        <td valign="top" nowrap width="304">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td valign="top" nowrap width="36">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">18</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
            <!-- EEDocs PBStart-->
            <hr align="center" width="100%" noshade size="2">
            <PAGE>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            </p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">&nbsp;
            </p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0in; TEXT-ALIGN: justify">
            <font size="2">discretion, at the time of grant, a Tandem Stock Appreciation Right
            granted with respect to less than the full number of shares covered by the Reference
            Stock Option shall not be reduced until and then only to the extent the exercise or
            termination of the Reference Stock Option causes the number of shares covered by the
            Tandem Stock Appreciation Right to exceed the number of shares remaining available and
            unexercised under the Reference Stock Option.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(b)</font> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
            <i><font size="2">Exercisability</font></i><font size="2">. Tandem Stock Appreciation
            Rights shall be exercisable only at such time or times and to the extent that the
            Reference Stock Options to which they relate shall be exercisable in accordance with
            the provisions of Article VI and this Article VII.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(c)</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<i><font size="2">Method of
            Exercise</font></i><font size="2">. A Tandem Stock Appreciation Right may be exercised
            by a Participant by surrendering the applicable portion of the Reference Stock Option.
            Upon such exercise and surrender, the Participant shall be entitled to receive an
            amount determined in the manner prescribed in this Section 7.2. Stock Options which
            have been so surrendered, in whole or in part, shall no longer be exercisable to the
            extent the related Tandem Stock Appreciation Rights have been exercised.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(d)</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<i><font size="2">Payment. </font></i><font size="2">
            Upon the exercise of a Tandem Stock Appreciation Right, a Participant shall be
            entitled to receive up to, but no more than, an amount in Common Stock equal in value
            to the excess of the Fair Market Value of one share of Common Stock over the option
            price per share specified in the Reference Stock Option, multiplied by the number of
            shares in respect of which the Tandem Stock Appreciation Right shall have been
            exercised.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(e)</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<i><font size="2">Deemed Exercise of
            Reference Stock Option</font></i><font size="2">.&nbsp; Upon the exercise of a Tandem
            Stock Appreciation Right, the Reference Stock Option or part thereof to which such
            Stock Appreciation Right is related shall be deemed to have been exercised for the
            purpose of the limitation set forth in Article IV of this Plan on the number of shares
            of Common Stock to be issued under this Plan.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(f)</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
            <i><font size="2">Detrimental Activity</font></i><font size="2">. Unless otherwise
            determined by the Committee at grant, (i)&nbsp;in the event the Participant engages in
            Detrimental Activity prior to any exercise of Tandem Stock Appreciation Rights, all
            Tandem Stock Appreciation Rights (whether vested or unvested) held by the Participant
            shall thereupon terminate and expire, (ii)&nbsp;as a condition of the exercise of a
            Tandem Stock Appreciation Right, the Participant shall be required to certify (or shall
            be deemed to have certified) at the time of exercise in a manner acceptable to the
            Company that the Participant is in compliance with the terms and conditions of the Plan
            and that the Participant has not engaged in, and does not intend to engage in, any
            Detrimental Activity, and (iii)&nbsp;in the event the Participant engages in
            Detrimental Activity during the one year period following the later of
            (x)&nbsp;Participant&rsquo;s Termination of Employment or (y)&nbsp;the date the Tandem
            Stock Appreciation Right is exercised, that any Tandem Stock Appreciation Rights shall
            be immediately forfeited (whether or not then vested) and the Company shall
            be</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="340" border="0">
                    <tr>
                        <td valign="top" nowrap width="304">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td valign="top" nowrap width="36">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">19</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
            <!-- EEDocs PBStart-->
            <hr align="center" width="100%" noshade size="2">
            <PAGE>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-ALIGN: justify">
            <font size="2">entitled to recover from the Participant at any time within one year
            after the later of (x) or (y), and the Participant shall pay over to the Company, an
            amount equal to any gain realized as a result of the exercise (whether at the time of
            exercise or thereafter).</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">&nbsp;7.3</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u><font size="2"><a name="a80"></a>Non-Tandem
            Stock Appreciation Rights</font></u><font size="2">. Non-Tandem Stock Appreciation
            Rights may also be granted without reference to any Stock Option granted under this
            Plan.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">&nbsp;7.4</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u><font size="2"><a name="a81"></a>
            Terms and Conditions of Non-Tandem Stock Appreciation Rights</font></u><font size="2">.
            Non-Tandem Stock Appreciation Rights shall be subject to such terms and conditions, not
            inconsistent with the provisions of this Plan, as shall be determined from time to time
            by the Committee, including Article XII and the following:</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(a)</font> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
            <i><font size="2">Term</font></i><font size="2">. The term of each Non-Tandem Stock
            Appreciation Right shall be fixed by the Committee, but shall not be greater than ten
            (10) years after the date the right is granted.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(b)</font> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
            <i><font size="2">Exercisability</font></i><font size="2">. Non-Tandem Stock
            Appreciation Rights shall be exercisable at such time or times and subject to such
            terms and conditions as shall be determined by the Committee at grant. If the Committee
            provides, in its discretion, that any such right is exercisable subject to certain
            limitations (including, without limitation, that it is exercisable only in installments
            or within certain time periods), the Committee may waive such limitation on the
            exercisability at any time at or after grant in whole or in part (including, without
            limitation, waiver of the installment exercise provisions or acceleration of the time
            at which rights may be exercised), based on such factors, if any, as the Committee
            shall determine, in its sole discretion.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(c)</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<i><font size="2">Method of
            Exercise</font></i><font size="2">. Subject to whatever installment exercise and
            waiting period provisions apply under subsection (b) above, Non-Tandem Stock
            Appreciation Rights may be exercised in whole or in part at any time and from time to
            time during the term, by giving written notice of exercise to the Company specifying
            the number of Non-Tandem Stock Appreciation Rights to be exercised.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(d)&nbsp;<font size="3">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font>
            <i><font size="2">Payment</font></i><font size="2">. Upon the exercise of a Non-Tandem
            Stock Appreciation Right a Participant shall be entitled to receive, for each right
            exercised, up to, but no more than, an amount in cash and/or Common Stock (as chosen by
            the Committee in its sole discretion at grant, or thereafter if no rights of a
            Participant are reduced) equal in value to the excess of the Fair Market Value of one
            share of Common Stock on the date the right is exercised over the Fair Market Value of
            one share of Common Stock on the date the right was awarded to the Participant;
            provided, that if payment is made in cash such payment shall be structured to comply
            with Section 409A of the Code, to the extent applicable.</font></font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(e) <font size="3">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font>
            <i><font size="2">Detrimental Activity</font></i><font size="2">. Unless otherwise
            determined by the Committee at grant, (i)&nbsp;in the event the Participant engages in
            Detrimental</font></font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="340" border="0">
                    <tr>
                        <td valign="top" nowrap width="304">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td valign="top" nowrap width="36">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">20</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
            <!-- EEDocs PBStart-->
            <hr align="center" width="100%" noshade size="2">
            <PAGE>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            </p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0in; TEXT-ALIGN: justify">
            <font size="2">Activity prior to any exercise of Non-Tandem Stock Appreciation Rights,
            all Non-Tandem Stock Appreciation Rights (whether vested or unvested) held by the
            Participant shall thereupon terminate and expire, (ii)&nbsp;as a condition of the
            exercise of a Tandem Stock Appreciation Right, the Participant shall be required to
            certify (or shall be deemed to have certified) at the time of exercise in a manner
            acceptable to the Company that the Participant is in compliance with the terms and
            conditions of the Plan and that the Participant has not engaged in, and does not intend
            to engage in, any Detrimental Activity, and (iii)&nbsp;in the event the Participant
            engages in Detrimental Activity during the one year period following the later of
            (x)&nbsp;Participant&rsquo;s Termination of Employment or (y)&nbsp;the date the
            Non-Tandem Stock Appreciation Right is exercised, that any Non-Tandem Stock
            Appreciation Rights shall be immediately forfeited (whether or not then vested) and the
            Company shall be entitled to recover from the Participant at any time within one year
            after the later of (x) or (y), and the Participant shall pay over to the Company, an
            amount equal to any gain realized as a result of the exercise (whether at the time of
            exercise or thereafter).</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">7.5</font>
            &nbsp;&nbsp;&nbsp;&nbsp;<u><font size="2"><a name="a82"></a>Limited Stock Appreciation
            Rights</font></u><font size="2">. The Committee may, in its sole discretion, grant a
            Tandem Stock Appreciation Right or a Non-Tandem Stock Appreciation Right as a Limited
            Stock Appreciation Right. Limited Stock Appreciation Rights may be exercised only upon
            the occurrence of a Change in Control or such other event as the Committee may, in its
            sole discretion, designate at the time of grant or thereafter. Upon the exercise of
            limited Stock Appreciation Rights, except as otherwise provided in an Award agreement,
            the Participant shall receive in cash or Common Stock, as determined by the Committee,
            an amount equal to the amount (i)&nbsp;set forth in Section 7.2(d) with respect to
            Tandem Stock Appreciation Rights, or (ii)&nbsp;set forth in Section 7.4(d) with respect
            to Non-Tandem Stock Appreciation Rights, as applicable.</font></p>

            <p style="MARGIN-TOP: 18pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">
            <font size="2"><font size="2"><a name="a83"></a>ARTICLE VIII</font></font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 18pt; TEXT-ALIGN: center">
            <font size="2"><font size="2">RESTRICTED STOCK</font></font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2"><font size="2">8.1</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u><font size="2"><a name="a84"></a>Awards of
            Restricted Stock</font></u><font size="2">. Shares of Restricted Stock may be issued to
            Eligible Employees or Consultants either alone or in addition to other Awards granted
            under this Plan. The Committee shall determine the eligible persons to whom, and the
            time or times at which, grants of Restricted Stock will be made, the number of shares
            to be awarded, the price (if any) to be paid by the recipient (subject to Section 8.2),
            the time or times within which such Awards may be subject to forfeiture, the vesting
            schedule and rights to acceleration thereof, and all other terms and conditions of the
            Awards. The Committee may condition the grant or vesting of Restricted Stock upon the
            attainment of specified performance goals, including established Performance Goals in
            accordance with Section 162(m) of the Code, or such other factors as the Committee may
            determine, in its sole discretion.</font></font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2"><font size="2">8.2</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u><font size="2"><a name="a85"></a>Awards and
            Certificates</font></u><font size="2">. An Eligible Employee or Consultant selected to
            receive Restricted Stock shall not have any rights with respect to such
            Award,</font></font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">&nbsp;
            </p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="340" border="0">
                    <tr>
                        <td valign="top" nowrap width="304">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt" align="right">&nbsp;
                            </p>
                        </td>

                        <td width="36">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt" align="left">
                            <font size="2">21</font></p>
                        </td>
                    </tr>
                </table>
            </div>
            <hr align="center" width="100%" noshade size="2">
            <PAGE>

            <p style="MARGIN-TOP: 18pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 0in; TEXT-ALIGN: left">
            <font size="2">unless and until such Participant has delivered to the Company a fully
            executed copy of the applicable Award agreement relating thereto and has otherwise
            complied with the applicable terms and conditions of such Award. Further, such Award
            shall be subject to the following conditions:<br>
            </font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(a)</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<i><font size="2">Purchase
            Price</font></i><font size="2">. The purchase price of Restricted Stock shall be fixed
            by the Committee. Subject to Section 4.3, the purchase price for shares of Restricted
            Stock may be zero to the extent permitted by applicable law, and, to the extent not so
            permitted, such purchase price may not be less than par value.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(b)</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<i><font size="2">Acceptance. </font></i><font size="2">
            &nbsp;Awards of Restricted Stock must be accepted within a period of 90 days (or such
            shorter period as the Committee may specify at grant) after the Award date by executing
            a Restricted Stock Award agreement and by paying whatever price (if any) the Committee
            has designated thereunder.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(c)</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<i><font size="2">Legend. </font></i><font size="2">
           &nbsp;Each Participant receiving shares of Restricted Stock shall be issued a stock
            certificate in respect of such shares of Restricted Stock, unless the Committee elects
            to use another system, such as book entries by the transfer agent, as evidencing
            ownership of shares of Restricted Stock. Such certificate shall be registered in the
            name of such Participant, and shall bear an appropriate legend referring to the terms,
            conditions, and restrictions applicable to such Award, substantially in the following
            form:</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">&ldquo;The anticipation, alienation, attachment, sale, transfer,
            assignment, pledge, encumbrance or charge of the shares of stock represented hereby are
            subject to the terms and conditions (including forfeiture) of The Comtech
            Telecommunications Corp. 2000 Stock Incentive Plan (the &ldquo;Plan&rdquo;) and an
            Agreement entered into between the registered owner and the Company dated _______.
            Copies of such Plan and Agreement are on file at the principal office of the
            Company.&rdquo;</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(d)&nbsp;<font size="3">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font>
            <i><font size="2">Custody</font></i><font size="2">. The Committee may require that any
            stock certificates evidencing such shares be held in custody by the Company until the
            restrictions thereon shall have lapsed and that, as a condition to the grant of such
            Award of Restricted Stock, the Participant shall have delivered a duly signed stock
            power, endorsed in blank, relating to the Common Stock covered by such
            Award.</font></font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">8.3 <font size="3">&nbsp;&nbsp;&nbsp;</font>
            <u><font size="2"><a name="a86"></a>Restrictions and Conditions on Restricted Stock
            Awards</font></u><font size="2">.&nbsp; Shares of Restricted Stock awarded pursuant to
            this Plan shall be subject to Article XII and the following restrictions and
            conditions:</font></font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(a)</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<i><font size="2">Restriction Period; Vesting and
            Acceleration of Vesting</font></i><font size="2">. (i) The Participant shall not be
            permitted to Transfer shares of Restricted Stock awarded under this Plan during the
            period or periods set by the Committee (the &ldquo;Restriction Period&rdquo;)
            commencing on the date of such Award, as set forth in the Restricted Stock Award
            agreement and such agreement shall set forth a vesting schedule and any events which
            would accelerate vesting of the shares of</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="340" border="0">
                    <tr>
                        <td valign="top" nowrap width="304">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td valign="top" nowrap width="36">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">22</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
            <!-- EEDocs PBStart-->
            <hr align="center" width="100%" noshade size="2">
            <PAGE>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-ALIGN: justify">
            <font size="2">Restricted Stock. Within these limits, based on service, attainment of
            Performance Goals pursuant to Section 8.3(a)(ii) below and/or such other factors or
            criteria as the Committee may determine in its sole discretion, the Committee may
            provide for the lapse of such restrictions in installments in whole or in part, or may
            accelerate the vesting of all or any part of any Restricted Stock Award and/or waive
            the deferral limitations for all or any part of any Restricted Stock Award.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
            <i><font size="2">Objective Performance Goals, Formulae or
            Standards</font></i><font size="2">. If the grant of shares of Restricted Stock or the
            lapse of restrictions is based on the attainment of Performance Goals, the Committee
            shall establish the Performance Goals and the applicable vesting percentage of the
            Restricted Stock Award applicable to each Participant or class of Participants in
            writing prior to the beginning of the applicable fiscal year or at such later date as
            otherwise determined by the Committee and while the outcome of the Performance Goals
            are substantially uncertain. Such Performance Goals may incorporate provisions for
            disregarding (or adjusting for) changes in accounting methods, corporate transactions
            (including, without limitation, dispositions and acquisitions) and other similar type
            events or circumstances. With regard to a Restricted Stock Award that is intended to
            comply with Section 162(m) of the Code, to the extent any such provision would create
            impermissible discretion under Section 162(m) of the Code or otherwise violate Section
            162(m) of the Code, such provision shall be of no force or effect. The applicable
            Performance Goals shall be based on one or more of the Performance Criteria set forth
            in Exhibit A hereto.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(b)</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<i><font size="2">Rights
            as Stockholder</font></i><font size="2">. Except as provided in this subsection (b) and
            subsection (a) above and as otherwise determined by the Committee, the Participant
            shall have, with respect to the shares of Restricted Stock, all of the rights of a
            holder of shares of Common Stock of the Company including, without limitation, the
            right to receive any dividends, the right to vote such shares and, subject to and
            conditioned upon the full vesting of shares of Restricted Stock, the right to tender
            such shares. The Committee may, in its sole discretion, determine at the time of grant
            that the payment of dividends shall be deferred until, and conditioned upon, the
            expiration of the applicable Restriction Period.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2"><font size="2">(c)</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
            <i><font size="2">Lapse of Restrictions</font></i><font size="2">. If and when the
            Restriction Period expires without a prior forfeiture of the Restricted Stock subject
            to such Restriction Period, the certificates for such shares shall be delivered to the
            Participant. All legends shall be removed from said certificates at the time of
            delivery to the Participant except as otherwise required by applicable
            law.</font></font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(d) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <i><font size="2">Detrimental
            Activity</font></i><font size="2">. Unless otherwise determined by the Committee at
            grant, each Award of Restricted Stock shall provide that in the event the Participant
            engages in Detrimental Activity prior to, or during the one year period following the
            later of Termination of Employment or any vesting of Restricted Stock, the Committee
            may direct (at any time within one year thereafter) that all unvested Restricted Stock
            shall be immediately forfeited to the&nbsp;</font></font></p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="340" border="0">
                    <tr>
                        <td valign="top" nowrap width="304">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td valign="top" nowrap width="36">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">23</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
            <!-- EEDocs PBStart-->
            <hr align="center" width="100%" noshade size="2">
            <PAGE>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-ALIGN: justify">
            <font size="2">Company and that the Participant shall pay over to the Company an amount
            equal to the gain realized at the time of vesting of any Restricted Stock.</font></p>

            <p style="MARGIN-TOP: 18pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">
            <font size="2"><a name="a87"></a>ARTICLE IX</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 18pt; TEXT-ALIGN: center">
            <font size="2">PERFORMANCE SHARES</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">9.1</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u><font size="2"><a name="a88"></a>Award of
            Performance Shares</font></u><font size="2">. Performance Shares may be awarded either
            alone or in addition to other Awards granted under this Plan. The Committee shall, in
            its sole discretion, determine the Eligible Employees and Consultants to whom and the
            time or times at which such Performance Shares shall be awarded, the duration of the
            period (the &ldquo;Performance Period&rdquo;) during which, and the conditions under
            which, a Participant&rsquo;s right to Performance Shares will be vested and the other
            terms and conditions of the Award in addition to those set forth in Section
            9.2.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">Each Performance Share awarded shall be referenced to one share of
            Common Stock. Except as otherwise provided herein, the Committee shall condition the
            right to payment of any Performance Share Award upon the attainment of objective
            Performance Goals established pursuant to Section 9.2(c) below and such other
            non-performance based factors or criteria as the Committee may determine in its sole
            discretion.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">9.2</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u><font size="2"><a name="a89"></a>Terms and
            Conditions</font></u><font size="2">.&nbsp; A Participant selected to receive
            Performance Shares shall not have any rights with respect to such Awards, unless and
            until such Participant has delivered a fully executed copy of a Performance Share Award
            agreement evidencing the Award to the Company and has otherwise complied with the
            following terms and conditions:</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2"><font size="2">(a)</font> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
            <i><font size="2">Earning of Performance Share Award</font></i><font size="2">. At the
            expiration of the applicable Performance Period, the Committee shall determine the
            extent to which the Performance Goals established pursuant to Section 9.2(c) are
            achieved and the percentage of each Performance Share Award that has been
            earned.</font></font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2"><font size="2">(b)</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<i><font size="2">Payment.</font></i><font size="2">
            Following the Committee&rsquo;s determination in accordance with subsection (a)
            above, shares of Common Stock or, as determined by the Committee in its sole
            discretion, the cash equivalent of such shares shall be delivered to the Participant,
            in an amount equal to such Participant&rsquo;s earned Performance Share Award.
            Notwithstanding the foregoing, except as may be set forth in the agreement covering the
            Award, the Committee may, in its sole discretion and in accordance with Section 162(m)
            of the Code, award an amount less than the earned Performance Share Award and/or
            subject the payment of all or part of any Performance Share Award to additional vesting
            and forfeiture conditions as it deems appropriate.</font></font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(c)</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<i><font size="2">Objective Performance
            Goals, Formulae or Standards</font></i><font size="2">. The Committee shall establish
            the objective Performance Goals for the earning of Performance Shares based on a
            Performance Period applicable to each Participant or class of Participants in writing
            prior to the beginning of the applicable</font></p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="340" border="0">
                    <tr>
                        <td valign="top" nowrap width="304">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td valign="top" nowrap width="36">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">24</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"></p>
            <hr align="center" width="100%" noshade size="2"><page>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0in; TEXT-ALIGN: justify">
            <font size="2">Performance Period or at such later date as permitted under
            Section 162(m) of the Code and while the outcome of the Performance Goals are
            substantially uncertain. Such Performance Goals may incorporate, if and only to the
            extent permitted under Section 162(m) of the Code, provisions for disregarding (or
            adjusting for) changes in accounting methods, corporate transactions (including,
            without limitation, dispositions and acquisitions) and other similar type events or
            circumstances. To the extent any such provision would create impermissible discretion
            under Section 162(m) of the Code or otherwise violate Section 162(m) of the Code, such
            provision shall be of no force or effect. The applicable Performance Goals shall be
            based on one or more of the Performance Criteria set forth in Exhibit A
            hereto.</font><br>
            <br>
            </p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(d)</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<i><font size="2">Dividends and Other
            Distributions</font></i><font size="2">.&nbsp; At the time of any Award of Performance
            Shares, the Committee may, in its sole discretion, award an Eligible Employee or
            Consultant the right to receive the cash value of any dividends and other distributions
            that would have been received as though the Eligible Employee or Consultant had held
            each share of Common Stock referenced by the earned Performance Share Award from the
            last day of the first year of the Performance Period until the actual distribution to
            such Participant of the related share of Common Stock or cash value thereof. Such
            amounts, if awarded, shall be paid to the Participant as and when the shares of Common
            Stock or cash value thereof are distributed to such Participant and, at the discretion
            of the Committee, may be paid with interest from the first day of the second year of
            the Performance Period until such amounts and any earnings thereon are distributed. The
            applicable rate of interest shall be determined by the Committee in its sole
            discretion; provided, however, that for each fiscal year or part thereof, the
            applicable interest rate shall not be greater than a rate equal to the four-year U.S.
            Government Treasury rate on the first day of each applicable fiscal year.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(e) <font size="3">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font>
            <i><font size="2">Detrimental Activity</font></i><font size="2">.&nbsp; Unless
            otherwise determined by the Committee at grant, each Award of Performance Shares shall
            provide that in the event the Participant engages in Detrimental Activity prior to, or
            during the one year period following the later of Termination of Employment or any
            vesting of Performance Shares, the Committee may direct (at any time within one year
            thereafter) that all unvested Performance Shares shall be immediately forfeited to the
            Company and that the Participant shall pay over to the Company an amount equal to the
            gain realized at the time of vesting of any Performance Shares.</font></font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in" align="center">
            <font size="2"><a name="a90"></a>ARTICLE X</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 18pt; TEXT-ALIGN: center"><font size="2">CASH
            INCENTIVE AWARDS AND PERFORMANCE UNITS</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">10.1</font> &nbsp;&nbsp;&nbsp;<u><font size="2"><a name="a91"></a>Cash
            Incentive Awards</font></u><font size="2">.&nbsp; Cash incentive Awards may be awarded
            either alone or in addition to other Awards granted under this Plan. The Committee
            shall, in its sole discretion, determine the Eligible Employees and Consultants to whom
            and the time or times at which such cash incentive Awards shall be awarded, the
            duration of the period</font></p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="340" border="0">
                    <tr>
                        <td valign="top" nowrap width="304">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td valign="top" nowrap width="36">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">25</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
            <!-- EEDocs PBStart-->
            <hr align="center" width="100%" noshade size="2">
            <PAGE>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(the &ldquo;Performance Cycle&rdquo;) during which, and the conditions
            under which, a Participant shall earn the cash incentive Award and the other terms and
            conditions of the Award in addition to those set forth in Section 10.3. Cash incentive
            Awards granted with a Performance Cycle of one year shall be designated as
            &ldquo;Annual Incentive Awards.&rdquo;</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">Cash incentive Awards shall be awarded in a dollar amount or a formula
            that will ultimately yield a dollar amount, as determined by the Committee. Except as
            otherwise provided herein, the Committee shall condition the right to payment of any
            cash incentive Award upon the attainment of at least one objective Performance Goal
            established pursuant to Section 10.3(a) and such other factors or criteria as the
            Committee may determine in its sole discretion.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">Cash incentive Awards under this Section 10.1 may be settled and paid
            only if stockholders of the Company previously have approved the amendment and
            restatement of the Plan containing the authorization of cash incentive Awards in this
            Section 10.1.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">10.2</font>
            &nbsp;&nbsp;&nbsp;&nbsp;<u><font size="2"><a name="a92"></a>Awards of Performance
            Units</font></u><font size="2">. Performance Units may be awarded either alone or in
            addition to other Awards granted under this Plan. The Committee shall, in its sole
            discretion, determine the Eligible Employees and Consultants to whom and the time or
            times at which such Performance Units shall be awarded, the duration of the period (the
            &ldquo;Performance Unit Cycle&rdquo;) during which, and the conditions under which, a
            Participant&rsquo;s right to Performance Units will be vested and the other terms and
            conditions of the Award in addition to those set forth in Section 10.3.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">Performance Units shall be awarded in a dollar amount determined by the
            Committee and shall be converted for purposes of calculating growth in value to a
            referenced number of shares of Common Stock based on the Fair Market Value of shares of
            Common Stock at the close of trading on the first business day following the
            announcement of the annual financial results of the Company for the fiscal year of the
            Company immediately preceding the fiscal year of the commencement of the relevant
            Performance Unit Cycle, provided that the Committee may provide that the minimum price
            for such conversion shall be the Fair Market Value on the date of grant.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">&nbsp;Each Performance Unit shall be referenced to one share of Common
            Stock. Except as otherwise provided herein, the Committee shall condition the right to
            payment of any Performance Unit Award upon the attainment of objective Performance
            Goals established pursuant to Section 10.3(a) and such other non-performance based
            factors or criteria as the Committee may determine in its sole discretion. The cash
            value of any fractional Performance Unit Award subsequent to conversion to shares of
            Common Stock shall be treated as a dividend or other distribution under Section 10.3(e)
            to the extent any portion of the Performance Unit Award is earned.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2"><font size="2">10.3</font>
            &nbsp;&nbsp;&nbsp;&nbsp;<u><font size="2"><a name="a93"></a>Terms and
            Conditions</font></u><font size="2">. The cash incentive Awards or Performance Units
            awarded pursuant to this Article 10 shall be subject to the following terms and
            conditions:</font></font></p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="340" border="0">
                    <tr>
                        <td valign="top" nowrap width="304">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td valign="top" nowrap width="36">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">26</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
            <!-- EEDocs PBStart-->
            <hr align="center" width="100%" noshade size="2">
            <PAGE>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-ALIGN: justify">&nbsp;
            </p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(a)</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<i><font size="2">Performance
            Goals</font></i><font size="2">. The Committee shall establish the objective
            Performance Goal or Goals for the earning of cash incentive Awards or Performance Units
            based on a Performance Cycle or Performance Unit Cycle applicable to each Participant
            or class of Participants in writing prior to the beginning of the applicable
            Performance Cycle or Performance Unit Cycle or at such later date as permitted under
            Section 162(m) of the Code and while the outcome of the Performance Goal or Goals is
            substantially uncertain. Such Performance Goals may incorporate, if and only to the
            extent permitted under Section 162(m) of the Code, provisions for disregarding (or
            adjusting for) changes in accounting methods, corporate transactions (including,
            without limitation, dispositions and acquisitions) and other similar type events or
            circumstances. To the extent any such provision would create impermissible discretion
            under Section 162(m) of the Code or otherwise violate Section 162(m) of the Code, such
            provision shall be of no force or effect. The applicable Performance Goals shall be
            based on one or more of the Performance Criteria set forth in Exhibit A
            hereto.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(b)</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<i><font size="2">Vesting.</font></i><font size="2">
            At the expiration of the Performance Cycle or Performance Unit Cycle, the Committee
            shall determine and certify in writing the extent to which the Performance Goals have
            been achieved, and the corresponding extent to which a cash incentive Award or a
            Performance Unit has been earned in respect of each Participant.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(c)</font> &nbsp;&nbsp;&nbsp;&nbsp;
            <i><font size="2">Payment</font></i><font size="2">. Subject to the applicable
            provisions of the Award agreement and this Plan, at the expiration of the Performance
            Cycle or Performance Unit Cycle or any vesting period extending beyond the Performance
            Cycle or Performance Unit Cycle, cash or, with respect to Performance Units, shares of
            Common Stock (as the Committee may determine in its sole discretion at grant, or
            thereafter if no rights of a Participant are reduced), shall be delivered to the
            Participant in payment of any earned and vested cash incentive Award or any earned and
            vested Performance Units covered by the Performance Unit Award. Notwithstanding the
            foregoing, except as may be set forth in the agreement covering the Award, the
            Committee may, in its sole discretion, and to the extent applicable and permitted under
            Section 162(m) of the Code, award an amount less than the earned cash incentive Award
            or earned Performance Unit Award and/or subject the payment of all or part of any such
            Award to additional vesting and forfeiture conditions or conditions mandating the
            deferral of settlement of the Award as it deems appropriate. If an Award is deferred
            such Award shall not increase (between the date on which the Award is credited to any
            deferred compensation program applicable to such Participant and the payment date) by
            an amount that would result in such deferral being deemed as an &ldquo;increase in the
            amount of compensation&rdquo; under Section 162(m) of the Code.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(d)&nbsp;<font size="3">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font>
            <i><font size="2">Accelerated Vesting</font></i><font size="2">. Based on service,
            performance and/or such other factors or criteria, if any, as the Committee may
            determine, the Committee may, at or after grant, accelerate the date of earning or
            vesting of all or any part of any cash incentive Award or Performance Unit Award and/or
            waive the deferral limitations for all or any part of such Award.</font></font></p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="340" border="0">
                    <tr>
                        <td valign="top" nowrap width="304">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td valign="top" nowrap width="36">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">27</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
            <!-- EEDocs PBStart-->
            <hr align="center" width="100%" noshade size="2">
            <PAGE>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-ALIGN: justify">&nbsp;
            </p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(e)</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<i><font size="2">Dividends and Other
            Distributions</font></i><font size="2">. At the time of any Award of Performance Units,
            the Committee may, in its sole discretion, award an Eligible Employee or Consultant the
            right to receive the cash value of any dividends and other distributions that would
            have been received as though the Eligible Employee or Consultant had held each share of
            Common Stock referenced by the earned Performance Unit Award from the last day of the
            first year of the Performance Cycle or Performance Unit Cycle until the actual
            distribution to such Participant of the related share of Common Stock or cash value
            thereof. Such amounts, if awarded, shall be paid to the Participant as and when the
            shares of Common Stock or cash value thereof are distributed to such Participant and,
            at the discretion of the Committee, may be paid with interest from the first day of the
            second year of the Performance Cycle or Performance Unit Cycle until such amounts and
            any earnings thereon are distributed. The applicable rate of interest shall be
            determined by the Committee in its sole discretion; provided, however, that for each
            fiscal year or part thereof, the applicable interest rate shall not be greater than a
            rate equal to the four-year U.S. Government Treasury rate on the first day of each
            applicable fiscal year.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(f)</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
            <i><font size="2">Detrimental Activity</font></i><font size="2">. Unless otherwise
            determined by the Committee at grant, each Award of Performance Units shall provide
            that in the event the Participant engages in Detrimental Activity prior to, or during
            the one year period following the later of Termination of Employment or any vesting of
            Performance Units, the Committee may direct (at any time within one year thereafter)
            that all unvested Performance Units shall be immediately forfeited to the Company and
            that the Participant shall pay over to the Company an amount</font>
            <font size="2"><font size="2">equal to the gain realized at the time of vesting of any
            Performance Units which had vested in the period referred to above.</font></font></p>

            <p style="MARGIN-TOP: 18pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">
            <font size="2"><font size="2"><a name="a94"></a>ARTICLE XI</font></font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 18pt; TEXT-ALIGN: center">
            <font size="2"><font size="2">OTHER STOCK-BASED AWARDS</font></font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2"><font size="2">11.1</font>
            &nbsp;&nbsp;&nbsp;&nbsp;<u><font size="2"><a name="a95"></a>Other
            Awards</font></u><font size="2">. Other Stock-Based Awards may be granted either alone
            or in addition to or in tandem with Stock Options, Stock Appreciation Rights,
            Restricted Stock, Performance Shares or Performance Units.</font></font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2"><font size="2">Subject to the provisions of this Plan, the Committee
            shall have authority to determine the persons to whom and the time or times at which
            such Awards shall be made, the number of shares of Common Stock to be awarded pursuant
            to such Awards, and all other conditions of the Awards. The Committee may also provide
            for the grant of Common Stock under such Awards upon the completion of a specified
            performance period.</font></font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2"><font size="2">11.2</font>
            &nbsp;&nbsp;&nbsp;&nbsp;<u><font size="2"><a name="a96"></a>Terms and
            Conditions</font></u><font size="2">. Other Stock-Based Awards made pursuant to this
            Article XI shall be subject to the following terms and conditions:</font></font></p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="340" border="0">
                    <tr>
                        <td valign="top" nowrap width="304">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td valign="top" nowrap width="36">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">28</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
            <!-- EEDocs PBStart-->
            <hr align="center" width="100%" noshade size="2">
            <PAGE>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-ALIGN: justify">
            </p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(a)</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<i><font size="2">Non-Transferability.</font></i><font size="2">
             Subject to the applicable provisions of the Award agreement and
            this Plan, shares of Common Stock subject to Awards made under this Article XI may not
            be Transferred prior to the date on which the shares are issued, or, if later, the date
            on which any applicable restriction, performance or deferral period lapses.</font><br>
            <br>
            </p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(b)</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
            <i><font size="2">Dividends</font></i><font size="2">. Unless otherwise determined by
            the Committee at the time of Award, subject to the provisions of the Award agreement
            and this Plan, the recipient of an Award under this Article XI shall be entitled to
            receive, currently or on a deferred basis, dividends or dividend equivalents with
            respect to the number of shares of Common Stock covered by the Award, as determined at
            the time of the Award by the Committee, in its sole discretion.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(c)</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<i><font size="2">
            Vesting</font></i><font size="2">. Any Award under this Article XI and any Common Stock
            covered by any such Award shall vest or be forfeited to the extent so provided in the
            Award agreement, as determined by the Committee, in its sole discretion.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(d)</font> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<i><font size="2">Waiver
            of Limitation</font></i><font size="2">. The Committee may, in its sole discretion,
            waive in whole or in part any or all of the limitations imposed hereunder (if any) with
            respect to any or all of an Award under this Article XI.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(e)</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<i><font size="2">Price.</font></i><font size="2">
             Common Stock or Other Stock-Based Awards issued on a bonus basis under this Article
            XI may be issued for no cash consideration; Common Stock or Other Stock-Based Awards
            purchased pursuant to a purchase right awarded under this Article XI shall be priced as
            determined by the Committee. Subject to Section 4.3, the purchase price of shares of
            Common</font> <font size="2">Stock or Other Stock-Based Awards may be zero to the
            extent permitted by applicable law, and, to the extent not so permitted, such purchase
            price may not be less than par value. The purchase of shares of Common Stock or Other
            Stock-Based Awards may be made on either an after-tax or pre-tax basis, as determined
            by the Committee; provided, however, that if the purchase is made on a pre-tax basis,
            such purchase shall be made pursuant to a deferred compensation program established by
            the Committee, which will be deemed a part of this Plan.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(f)</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<i><font size="2">Detrimental
            Activity</font></i><font size="2">. Other Stock-Based Awards under this Article XI and
            any Common Stock covered by any such Award shall be forfeited in the event the
            Participant engages in Detrimental Activity under such conditions set forth by the
            Committee in the Award agreement.</font></p>

            <p style="MARGIN-TOP: 18pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">
            <font size="2"><a name="a97"></a>ARTICLE XII</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">
            <font size="2">NON-TRANSFERABILITY AND TERMINATION</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 18pt; TEXT-ALIGN: center"><font size="2">OF
            EMPLOYMENT/CONSULTANCY</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">12.1</font>
            &nbsp;&nbsp;<u><font size="2"><a name="a98"></a>Non-Transferability</font></u>.<font size="2">
             &nbsp;No Stock Option, Stock Appreciation Right, Performance Unit, Performance Share
            or Other Stock-Based Award shall be Transferable by the Participant otherwise than by
            will or by the laws of descent and distribution. All</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="340" border="0">
                    <tr>
                        <td valign="top" nowrap width="304">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td valign="top" nowrap width="36">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">29</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
            <!-- EEDocs PBStart-->
            <hr align="center" width="100%" noshade size="2">
            <PAGE>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-ALIGN: justify">&nbsp;
            </p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">Stock Options and all Stock Appreciation Rights shall be exercisable,
            during the Participant&rsquo;s lifetime, only by the Participant. Tandem Stock
            Appreciation Rights shall be Transferable, to the extent permitted above, only with the
            underlying Stock Option. Shares of Restricted Stock under Article VIII may not be
            Transferred prior to the date on which shares are issued, or, if later, the date on
            which any applicable restriction, performance or deferral period lapses. No Award
            shall, except as otherwise specifically provided by law or herein, be Transferable in
            any manner, and any attempt to Transfer any such Award shall be void, and no such Award
            shall in any manner be liable for or subject to the debts, contracts, liabilities,
            engagements or torts of any person who shall be entitled to such Award, nor shall it be
            subject to attachment or legal process for or against such person. Notwithstanding the
            foregoing, the Committee may determine at the time of grant or thereafter, that a
            Non-Qualified Stock Option that is otherwise not transferable pursuant to this Section
            12.1 is transferable to a Family Member in whole or in part and in such circumstances,
            and under such conditions, as specified by the Committee. A Non-Qualified Stock Option
            that is transferred to a Family Member pursuant to the preceding sentence may not be
            subsequently transferred otherwise than by will or by the laws of descent and
            distribution.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">12.2</font>
            &nbsp;&nbsp;&nbsp;&nbsp;<u><font size="2"><a name="a99"></a>Termination of Employment
            or Termination of Consultancy</font></u><font size="2">. The following rules apply with
            regard to the Termination of Employment or Termination of Consultancy of a
            Participant:</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(a)</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<i><font size="2">Rules Applicable to Stock
            Options and Stock Appreciation Rights</font></i><font size="2">.&nbsp; Unless otherwise
            determined by the Committee at grant or, if no rights of the Participant are reduced,
            thereafter:</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">(i)<font size="3">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font>
            <i><font size="2">Termination by Reason of Death, Disability or
            Retirement</font></i><font size="2">. If a Participant&rsquo;s Termination of
            Employment or Termination of Consultancy is by reason of death, Disability or
            Retirement, all Stock Options and Stock Appreciation Rights held by such Participant
            may be exercised, to the extent exercisable at the Participant&rsquo;s Termination of
            Employment or Termination of Consultancy, by the Participant (or, in the case of death,
            by the legal representative of the Participant&rsquo;s estate) at any time within a
            period of one year from the date of such Termination of Employment or Termination of
            Consultancy, but in no event beyond the expiration of the stated terms of such Stock
            Options and Stock Appreciation Rights; provided, however, that, in the case of
            Retirement, if the Participant dies within such exercise period, all unexercised Stock
            Options and Non-Tandem Stock Appreciation Rights held by such Participant shall
            thereafter be exercisable, to the extent to which they were exercisable at the time of
            death, for a period of one year from the date of such death, but in no event beyond the
            expiration of the stated term of such Stock Options and Non-Tandem Stock Appreciation
            Rights.</font></font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">(ii)<font size="3">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font>
            <i><font size="2">Involuntary Termination Without Cause</font></i><font size="2">. If a
            Participant&rsquo;s Termination of Employment or Termination of Consultancy is by
            involuntary termination without Cause, all Stock Options and Stock Appreciation Rights
            held by such Participant may be exercised, to the extent exercisable at Termination
            of</font></font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="340" border="0">
                    <tr>
                        <td valign="top" nowrap width="304">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td valign="top" nowrap width="36">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">30</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
            <!-- EEDocs PBStart-->
            <hr align="center" width="100%" noshade size="2">
            <PAGE>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            </p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-ALIGN: justify">
            <font size="2">Employment or Termination of Consultancy, by the Participant at
            any time within a period of 90 days from the date of such Termination of Employment or
            Termination of Consultancy, but in no event beyond the expiration of the stated term of
            such Stock Options and Stock Appreciation Rights.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">(iii)</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<i><font size="2">Voluntary
            Termination</font></i><font size="2">. If a Participant&rsquo;s Termination of
            Employment or Termination of Consultancy is voluntary (other than a voluntary
            termination described in Section 12.2(a)(iv)(B) below), all Stock Options and Stock
            Appreciation Rights held by such Participant may be exercised, to the extent
            exercisable at Termination of Employment or Termination of Consultancy, by the
            Participant at any time within a period of 30 days from the date of such Termination of
            Employment or Termination of Consultancy, but in no event beyond the expiration of the
            stated terms of such Stock Options and Stock Appreciation Rights. Notwithstanding the
            foregoing, effective for Stock Options and Stock Appreciation Rights granted on or
            after October 19, 2000, if a Participant&rsquo;s Termination of Employment or
            Termination of Consultancy is voluntary, all Stock Options and Stock Appreciation
            Rights held by such Participant shall thereupon terminate and expire as of the date of
            such Termination of Employment or Termination of Consultancy.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">(iv)</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<i><font size="2">Termination
            for Cause</font></i><font size="2">. If a Participant&rsquo;s Termination of Employment
            or Termination of Consultancy (A)&nbsp;is for Cause or (B)&nbsp;is a voluntary
            termination (as provided in subsection (iii) above) within 90 days after an event which
            would be grounds for a Termination of Employment or Termination of Consultancy for
            Cause, all Stock Options and Stock Appreciation Rights held by such Participant shall
            thereupon terminate and expire as of the date of such Termination of Employment or
            Termination of Consultancy.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2"><font size="2">(b)</font> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
            <i><font size="2">Rules Applicable to Restricted Stock</font></i><font size="2">.
            Subject to the applicable provisions of the Restricted Stock Award agreement and this
            Plan, upon a Participant&rsquo;s Termination of Employment or Termination of
            Consultancy for any reason during the relevant Restriction Period, all Restricted Stock
            still subject to restriction will vest or be forfeited in accordance with the terms and
            conditions established by the Committee at grant or thereafter.</font></font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2"><font size="2">(c)</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<i><font size="2">Rules Applicable to
            Performance Shares and Performance Units</font></i><font size="2">.&nbsp; Subject to
            the applicable provisions of the Award agreement and this Plan, upon a
            Participant&rsquo;s Termination of Employment or Termination of Consultancy for any
            reason during the Performance Period, the Performance Unit Cycle or other period or
            restriction as may be applicable for a given Award, the Performance Shares or
            Performance Units in question will vest (to the extent applicable and to the extent
            permissible under Section 162(m) of the Code) or be forfeited in accordance with the
            terms and conditions established by the Committee at grant or
            thereafter.</font></font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2"><font size="2">(d)</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<i><font size="2">Rules Applicable to Other Stock-Based
            Awards</font></i><font size="2">. Subject to the applicable provisions of the Award
            agreement and this Plan, upon a Participant&rsquo;s</font></font></p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="340" border="0">
                    <tr>
                        <td valign="top" nowrap width="304">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td valign="top" nowrap width="36">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">31</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
            <!-- EEDocs PBStart-->
            <hr align="center" width="100%" noshade size="2">
            <PAGE>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-ALIGN: justify">&nbsp;
            </p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-ALIGN: justify">
            <font size="2">Termination of Employment or Termination of Consultancy for any reason
            during any period or restriction as may be applicable for a given Award, the Other
            Stock-Based Awards in question will vest or be forfeited in accordance with the terms
            and conditions established by the Committee at grant or thereafter.</font></p>

            <p style="MARGIN-TOP: 18pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">
            <font size="2"><a name="a100"></a>ARTICLE XIII</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 18pt; TEXT-ALIGN: center">
            <font size="2">NON-EMPLOYEE DIRECTOR STOCK OPTION GRANTS</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">13.1</font> &nbsp;&nbsp;&nbsp;<u><font size="2"><a name="a101"></a>Stock
            Options</font></u><font size="2">. The terms of this Article XIII shall apply only to
            Stock Options granted to Non-Employee Directors.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">13.2</font>
            &nbsp;&nbsp;&nbsp;<u><font size="2"><a name="a102"></a>Grants</font></u><font size="2">.
            Without further action by the Board or the stockholders of the Company, each
            Non-Employee Director shall, subject to the terms of the Plan, be granted:</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(a)</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font size="2">Stock Options to
            purchase 4,500 shares of Common Stock as of the date the Non-Employee Director begins
            service as a Non-Employee Director on the Board (subject to increase or decrease
            pursuant to Section 4.2), provided that the Non-Employee Director began service on or
            after the Effective Date; and</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(b)</font> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font size="2">In
            addition to Stock Options granted pursuant to (a) above, Stock Options: (i)&nbsp;to
            purchase 12,500 shares of Common Stock as of the August 1 of each year (subject to
            increase or decrease pursuant to Section 4.2), commencing August 1, 2005, provided he
            or she has not, as of such day, experienced a Termination of Directorship and provided
            further that he or she has been a Non-Employee Director for at least six months as of
            such August 1 date; and (ii)&nbsp;to purchase 4,500 shares of Common Stock as of
            November 6, 2000, 3,375 shares of Common Stock as of November 1, 2001, 3,750 shares of
            Common Stock as of November 3, 2003 and 3,750 shares of Common Stock as of August 2,
            2004.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2"><font size="2">13.3</font>
            &nbsp;&nbsp;&nbsp;<u><font size="2"><a name="a103"></a>Non-Qualified Stock
            Options</font></u><font size="2">. Stock Options granted under this Article XIII shall
            be Non-Qualified Stock Options.</font></font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2"><font size="2">13.4</font>
            &nbsp;&nbsp;&nbsp;<u><font size="2"><a name="a104"></a>Terms of Stock
            Options</font></u><font size="2">. Stock Options granted under this Article XIII shall
            be subject to the following terms and conditions, and shall be in such form and contain
            such additional terms and conditions, not inconsistent with the terms of this Plan, as
            the Board shall deem desirable:</font></font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2"><font size="2">(a)</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<i><font size="2">Stock Option
            Price</font></i><font size="2">. The Stock Option price per share of Common Stock
            purchasable under a Stock Option shall equal 100% of the Fair Market Value of the share
            of Common Stock at the time of grant.</font></font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2"><font size="2">(b)</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<i><font size="2">Stock Option
            Term</font></i><font size="2">. The term of each Stock Option granted (i) prior to
            August 1, 2005 shall be ten (10) years and (ii) on or after August 1, 2005 shall be
            five (5) years.</font></font></p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="340" border="0">
                    <tr>
                        <td valign="top" nowrap width="304">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td valign="top" nowrap width="36">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">32</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
            <!-- EEDocs PBStart-->
            <hr align="center" width="100%" noshade size="2">
            <PAGE>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-ALIGN: justify">&nbsp;
            </p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(c)</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<i><font size="2">Exercisability</font></i>
            <font size="2">. &nbsp;Stock Options granted to Non-Employee Directors pursuant to
            Section 13.2 shall vest and become exercisable (i) on the first anniversary of date of
            grant for Stock Options granted prior to August 1, 2005 and (ii) in installments over a
            three (3) year period, commencing on the date of grant for Stock Options granted on or
            after August 1, 2005, at the rate of 25% effective on the first and second
            anniversaries of the date of grant and 50% on the third anniversary of the date of
            grant; provided that in any event the Stock Option may become vested only during the
            continuance of his or her service as a director of the Company.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(d)</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<i><font size="2">Method of
            Exercise</font></i><font size="2">. Subject to whatever waiting period provisions apply
            under subsection (c) above, Stock Options may be exercised in whole or in part at any
            time and from time to time during the Stock Option term, by giving written notice of
            exercise to the Company specifying the number of shares to be purchased. Such notice
            shall be accompanied by payment in full of the purchase price as follows: (i)&nbsp;in
            cash or by check, bank draft or money order payable to the Company; (ii)&nbsp;to the
            extent permitted by law, if the Common Stock is traded on a national securities
            exchange, through a &ldquo;cashless exercise&rdquo; procedure whereby the Participant
            delivers irrevocable instructions to a broker satisfactory to the Company to deliver
            promptly to the Company an amount equal to the purchase price; or (iii)&nbsp;such other
            arrangement for the satisfaction of the purchase price, as the Board may accept. If and
            to the extent determined by the Board in its sole discretion at or after grant, payment
            in full or in part may also be made in the form of Common Stock owned by the
            Participant (and for which the Participant <font size="2">has good title free and clear
            of any liens and encumbrances) based on the Fair Market Value of the Common Stock on
            the payment date. No shares of Common Stock shall be issued until payment, as provided
            herein, therefore has been made or provided for.</font></font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2"><font size="2">(e)</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<i><font size="2">Form, Modification, Extension and
            Renewal of Stock Options</font></i><font size="2">. Subject to the terms and conditions
            and within the limitations of the Plan, a Stock Option shall be evidenced by such form
            of agreement or grant as is approved by the Board, and the Board may modify, extend or
            renew outstanding Stock Options granted under the Plan (provided that the rights of a
            Participant are not reduced without his consent).</font></font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2"><font size="2">13.5</font>
            &nbsp;&nbsp;&nbsp;<u><font size="2"><a name="a105"></a>Termination of
            Directorship</font></u><font size="2">. The following rules apply with regard to Stock
            Options upon the Termination of Directorship:</font></font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2"><font size="2">(a)</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<i><font size="2">Termination of Directorship by
            Reason of Death, Disability or Otherwise Ceasing to be a
            Director</font></i><font size="2">. Except as otherwise provided herein, upon the
            Termination of Directorship by reason of death, Disability, resignation, failure to
            stand for reelection or failure to be reelected or otherwise, all outstanding Stock
            Options exercisable and not exercised shall remain exercisable to the extent
            exercisable on such date of Termination of Directorship by the Participant or, in the
            case of death, by the Participant&rsquo;s estate or by the person given
            authority</font></font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="340" border="0">
                    <tr>
                        <td valign="top" nowrap width="304">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td valign="top" nowrap width="36">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">33</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
            <!-- EEDocs PBStart-->
            <hr align="center" width="100%" noshade size="2">
            <PAGE>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-ALIGN: justify">
            <font size="2">to exercise such Stock Options by his or her will or by operation of
            law, at any time prior to the expiration of the stated term of such Stock
            Option.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(b)</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<i><font size="2">Cancellation of
            Options</font></i><font size="2">. Except as provided in Section 13.6, no Stock Options
            that were not exercisable as of the date of Termination of Directorship shall
            thereafter become exercisable upon a Termination of Directorship for any reason or no
            reason whatsoever, and such Stock Options shall terminate and become null and void upon
            a Termination of Directorship. If a Non-Employee Director&rsquo;s Termination of
            Directorship is for Cause, all Stock Options held by the Non-Employee Director shall
            thereupon terminate and expire as of the date of termination.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">13.6</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <u><font size="2"><a name="a106"></a>Acceleration
            of Exercisability</font></u><font size="2">.&nbsp; All Stock Options granted to a
            Non-Employee Director and not previously exercisable shall become fully exercisable
            upon such Director&rsquo;s death, and all Stock Options granted to Non-Employee
            Directors and not previously exercisable shall become fully exercisable immediately
            upon a Change in Control (as defined in Section 14.2).</font></p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="277" border="0">
                    <tr>
                        <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 12pt; PADDING-TOP: 0in" valign="top" nowrap width="145">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify">&nbsp;
                            </p>
                        </td>

                        <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 12pt; PADDING-TOP: 0in" valign="top" nowrap width="46">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify">
                            <font size="2">13.7</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 12pt; PADDING-TOP: 0in" valign="top" nowrap width="86">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify">
                            <u><font size="2"><a name="a107"></a>Changes</font></u><font size="2">.</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(a)</font> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font size="2">The Awards to a
            Non-Employee Director shall be subject to Sections 4.2(a), (b) and (c) of the Plan and
            this Section 13.7, but shall not be subject to Section 4.2(d).</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(b)</font> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font size="2">If the
            Company shall not be the surviving corporation in any merger or consolidation, or if
            the Company is to be dissolved or liquidated, then, unless the surviving corporation
            assumes the Stock Options or substitutes new Stock Options which are determined by the
            Board in its sole discretion to be substantially similar in nature and equivalent in
            terms and value for Stock Options then outstanding, upon the effective date of such
            merger, consolidation, liquidation or dissolution, any unexercised Stock Options shall
            expire without additional compensation to the holder thereof; provided, that, the Board
            shall deliver notice to each Non-Employee Director at least 30 days prior to the date
            of consummation of such merger, consolidation, dissolution or liquidation which would
            result in the expiration of the Stock Options and during the period from the date on
            which such notice of termination is delivered to the consummation of the merger,
            consolidation, dissolution or liquidation, such Participant shall have the right to
            exercise in full, effective as of such consummation, all Stock Options that are then
            outstanding (without regard to limitations on exercise otherwise contained in the Stock
            Options) but contingent on occurrence of the merger, consolidation, dissolution or
            liquidation, and, provided that, if the contemplated transaction does not take place
            within a 90 day period after giving such notice for any reason whatsoever, the notice,
            accelerated vesting and exercise shall be null and void and, if and when appropriate,
            new notice shall be given as aforesaid.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="340" border="0">
                    <tr>
                        <td valign="top" nowrap width="304">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td valign="top" nowrap width="36">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">34</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
            <!-- EEDocs PBStart-->
            <hr align="center" width="100%" noshade size="2">
            <PAGE>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-ALIGN: justify">&nbsp;
            </p>

            <p style="MARGIN-TOP: 18pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">
            <font size="2"><a name="a108"></a>ARTICLE XIV</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 18pt; TEXT-ALIGN: center">
            <font size="2">CHANGE IN CONTROL PROVISIONS</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">14.1</font>
            &nbsp;&nbsp;&nbsp;&nbsp;<u><font size="2"><a name="a109"></a>Benefits</font></u>
            <font size="2">. In the event of a Change in Control of the Company, except as
            otherwise provided by the Committee upon the grant of an Award, the Participant shall
            be entitled to the following benefits:</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(a)</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font size="2">Except to the extent provided
            in the applicable Award agreement, the Participant&rsquo;s employment agreement with
            the Company or an Affiliate, as approved by the Committee, or other written agreement
            approved by the Committee (as such agreement may be amended from time to time),
            (i)&nbsp;Equity Awards granted and not previously exercisable shall become exercisable
            upon a Change in Control, (ii)&nbsp;restrictions to which any shares of Restricted
            Stock granted prior to the Change in Control are subject shall lapse upon a Change in
            Control, and (iii)&nbsp;the conditions required for vesting of any unvested Performance
            Units and/or Performance Shares shall be deemed to be satisfied upon a Change in
            Control.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(b)</font> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font size="2">The
            Committee, in its sole discretion, may provide for the purchase of any Stock Option by
            the Company or an Affiliate for an amount of cash equal to the excess of the Change in
            Control Price (as defined below) of the shares of Common Stock covered by such Stock
            Options, over the aggregate exercise price of such Stock Options. For purposes of this
            Section 14.1, Change in Control Price shall mean the higher of (i)&nbsp;the highest
            price per share of Common Stock paid in any transaction related to a Change in Control
            of the Company, or (ii)&nbsp;the <font size="2">highest Fair Market Value per share of
            Common Stock at any time during the sixty (60) day period preceding a Change in
            Control.</font></font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2"><font size="2">(c)</font> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
            <font size="2">Notwithstanding anything to the contrary herein, unless the Committee
            provides otherwise at the time a Stock Option is granted hereunder or thereafter, no
            acceleration of exercisability shall occur with respect to such Stock Options if the
            Committee reasonably determines in good faith, prior to the occurrence of the Change in
            Control, that the Stock Options shall be honored or assumed, or new rights substituted
            therefore (each such honored, assumed or substituted stock option hereinafter called an
            &ldquo;Alternative Option&rdquo;), by a Participant&rsquo;s employer (or the parent or
            a subsidiary of such employer) immediately following the Change in Control, provided
            that any such Alternative Option must meet the following criteria:</font></font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1.5in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2"><font size="2">(i)</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
            <font size="2">the Alternative Option must be based on stock which is traded on an
            established securities market, or which will be so traded within 30 days of the Change
            in Control;</font></font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1.5in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2"><font size="2">(ii)</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
            <font size="2">the Alternative Option must provide such Participant with rights and
            entitlements substantially equivalent to or better than the rights,</font></font></p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="340" border="0">
                    <tr>
                        <td valign="top" nowrap width="304">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td valign="top" nowrap width="36">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">35</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <div align="left">
                &nbsp;
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"></p>
            <hr align="center" width="100%" noshade size="2">
            <PAGE>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1.5in; TEXT-ALIGN: justify">
            <font size="2">terms and conditions applicable under such Stock Option, including, but
            not limited to, an identical or better exercise schedule; and</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1.5in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(iii)</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
            <font size="2">the Alternative Option must have economic value substantially equivalent
            to the value of such Stock Option (determined at the time of the Change in
            Control).</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">For purposes of Incentive Stock Options, any assumed or substituted
            Stock Option shall comply with the requirements of Treasury Regulation
            &sect;&nbsp;1.424-1 (and any amendments thereto).</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(d)</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font size="2">Notwithstanding anything else
            herein, the Committee may, in its sole discretion, provide for accelerated vesting of
            an Award or accelerated lapsing of restrictions on shares of Restricted Stock at any
            time.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">&nbsp;14.2</font>
            &nbsp;&nbsp;<u><font size="2"><a name="a110"></a>Change in
            Control</font></u><font size="2">.&nbsp; A &ldquo;Change in Control&rdquo; shall be
            deemed to have occurred:</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(a)</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font size="2">upon any
            &ldquo;person&rdquo; as such term is used in Sections 13(d) and 14(d) of the Exchange
            Act (other than the Company, any trustee or other fiduciary holding securities under
            any employee benefit plan of the Company, or any company owned, directly or indirectly,
            by the stockholders of the Company in substantially the same proportions as their
            ownership of Common Stock of the Company), becoming the owner (as defined in Rule 13d-3
            under the Exchange Act), directly or indirectly, of securities of the Company
            representing 30% or more of the combined voting power of the Company&rsquo;s then
            outstanding securities;</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;during
            any period of two (2) consecutive years, individuals who at the beginning of such
            period constitute the Board of Directors, and any new director (other than a director
            designated by a person who has entered into an agreement with the Company to effect a
            transaction described in paragraph (a), (c), or (d) of this section) or a director
            whose initial assumption of office occurs as a result of either an actual or threatened
            election contest (as such term is used in Rule 14a-11 of Regulation 14A promulgated
            under the Exchange Act) or other actual or threatened solicitation of proxies or
            consents by or on behalf of a person other than the Board of Directors of the Company
            whose election by the Board of Directors or nomination for election by the
            Company&rsquo;s stockholders was approved by a vote of at least two-thirds of the
            directors then still in office who either were directors at the beginning of the
            two-year period or whose election or nomination for election was previously so
            approved, cease for any reason to constitute at least a majority of the Board of
            Directors;</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(c)</font> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font size="2">upon a
            merger or consolidation of the Company with any other corporation, other than a merger
            or consolidation which would result in the voting securities of the Company outstanding
            immediately prior thereto continuing to represent (either by remaining outstanding or
            by being converted into voting securities of the surviving entity) more than 50% of the
            combined voting power of</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"></p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="340" border="0">
                    <tr>
                        <td valign="top" nowrap width="304">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td valign="top" nowrap width="36">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">36</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
            <!-- EEDocs PBStart-->
            <hr align="center" width="100%" noshade size="2">
            <PAGE>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt">&nbsp;
            </p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-ALIGN: justify">
            <font size="2">the voting securities of the Company or such surviving entity
            outstanding immediately after such merger or consolidation; provided, however, that a
            merger or consolidation effected to implement a recapitalization of the Company (or
            similar transaction) in which no person (other than those covered by the exceptions in
            (a) above) acquires more than 50% of the combined voting power of the Company&rsquo;s
            then outstanding securities shall not constitute a Change in Control of the Company;
            or</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(d)</font> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font size="2">upon
            approval by the stockholders of the Company of a plan of complete liquidation of the
            Company or an agreement for the sale or disposition by the Company of all or
            substantially all of the Company&rsquo;s assets other than the sale or disposition of
            all or substantially all of the assets of the Company to a person or persons who
            beneficially own, directly or indirectly, at least 50% or more of the combined voting
            power of the outstanding voting securities of the Company at the time of the
            sale.</font></p>

            <p style="MARGIN-TOP: 18pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">
            <font size="2"><a name="a111"></a>ARTICLE XV</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 18pt; TEXT-ALIGN: center">
            <font size="2">TERMINATION OR AMENDMENT OF PLAN</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">Notwithstanding any other provision of this Plan, the Board or the
            Committee may at any time, and from time to time, amend, in whole or in part, any or
            all of the provisions of this Plan (including any amendment deemed necessary to ensure
            that the Company may comply with any regulatory requirement referred to in Article
            XVII), or suspend or terminate it entirely, retroactively or otherwise; provided,
            however, that, unless otherwise required by law or specifically provided herein, the
            rights of a Participant with respect to Awards granted prior to such amendment,
            suspension or termination, may not be impaired without the consent of such Participant
            and, provided further, without the approval of the shareholders of the Company in
            accordance with the laws of the State of Delaware, to the extent required by the
            applicable provisions of Rule 16b-3 or Section 162(m) of the Code, or, to the extent
            applicable to Incentive Stock Options, Section 422 of the Code, no amendment may be
            made which would (i)&nbsp;increase the aggregate number of shares of Common Stock that
            may be issued under this Plan; (ii)&nbsp;increase the maximum individual Participant
            limitations for a fiscal year under Section 4.1(b); (iii)&nbsp;change the
            classification of employees or Consultants eligible to receive Awards under this Plan;
            (iv)&nbsp;decrease the minimum option price of any Stock Option or Stock Appreciation
            Right; (v)&nbsp;extend the maximum option period under Section 6.3;
            (vi)&nbsp;materially alter the Performance Criteria for the Award of Restricted Stock,
            Performance Units, Performance Shares or cash incentive Awards as set forth in Exhibit
            A; or (vii)&nbsp;require stockholder approval in order for this Plan to continue to
            comply with the applicable provisions of Section 162(m) of the Code or, to the extent
            applicable to Incentive Stock Options, Section 422 of the Code. In no event may this
            Plan be amended without the approval of the stockholders of the Company in accordance
            with the applicable laws of the State of Delaware to increase the aggregate number of
            shares of Common Stock that may be issued under this Plan, decrease the minimum
            exercise price of any Stock Option or Stock Appreciation Right, or to make any other
            amendment that would require stockholder approval under the rules of any exchange or
            system on which the Company&rsquo;s securities are listed or traded at the request of
            the Company.</font></p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="340" border="0">
                    <tr>
                        <td valign="top" nowrap width="304">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td valign="top" nowrap width="36">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">37</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
            <!-- EEDocs PBStart-->
            <hr align="center" width="100%" noshade size="2">
            <PAGE>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; TEXT-ALIGN: justify">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">The Committee may amend the terms of any Award theretofore granted,
            prospectively or retroactively, but, subject to Article IV above or as otherwise
            specifically provided herein, no such amendment or other action by the Committee shall
            impair the rights of any holder without the holder&rsquo;s consent.</font></p>

            <p style="MARGIN-TOP: 18pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">
            <font size="2"><a name="a112"></a>ARTICLE XVI</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 18pt; TEXT-ALIGN: center">
            <font size="2">UNFUNDED PLAN</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">16.1</font>&nbsp;&nbsp;&nbsp;&nbsp;<u><font size="2"><a name="a113"></a>Unfunded Status of
            Plan</font></u><font size="2">. This Plan is intended to constitute an
            &ldquo;unfunded&rdquo; plan for incentive and deferred compensation. With respect to
            any payments as to which a Participant has a fixed and vested interest but which are
            not yet made to a Participant by the Company, nothing contained herein shall give any
            such Participant any rights that are greater than those of a general creditor of the
            Company.</font></p>

            <p style="MARGIN-TOP: 18pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">
            <font size="2"><a name="a114"></a>ARTICLE XVII</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 18pt; TEXT-ALIGN: center">
            <font size="2">GENERAL PROVISIONS</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">17.1</font>&nbsp;&nbsp;&nbsp;&nbsp;<u><font size="2"><a name="a115"></a>Legend</font></u>
            <font size="2">. The Committee may require each person receiving shares pursuant to an
            Award under this Plan to represent to and agree with the Company in writing that the
            Participant is acquiring the shares without a view to distribution thereof. In addition
            to any legend required by this Plan, the certificates for such shares
            <font size="2">may include any legend which the Committee deems appropriate to reflect
            any restrictions on Transfer.</font></font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2"><font size="2">All certificates for shares of Common Stock delivered
            under this Plan shall be subject to such stock transfer orders and other restrictions
            as the Committee may deem advisable under the rules, regulations and other requirements
            of the Securities and Exchange Commission, any stock exchange upon which the Common
            Stock is then listed or any national securities association system upon whose system
            the Common Stock is then quoted, any applicable Federal or state securities law, and
            any applicable corporate law, and the Committee may cause a legend or legends to be put
            on any such certificates to make appropriate reference to such
            restrictions.</font></font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2"><font size="2">17.2</font>
            &nbsp;&nbsp;&nbsp;&nbsp;<u><font size="2"><a name="a116"></a>Other
            Plans</font></u><font size="2">. Nothing contained in this Plan shall prevent the Board
            from adopting other or additional compensation arrangements, subject to stockholder
            approval if such approval is required; and such arrangements may be either generally
            applicable or applicable only in specific cases.</font></font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2"><font size="2">17.3</font>
            &nbsp;&nbsp;&nbsp;&nbsp;<u><font size="2"><a name="a117"></a>Right to
            Employment/Consultancy</font></u><font size="2">. Neither this Plan nor the grant of
            any Award hereunder shall give any Participant or other employee or Consultant any
            right with respect to continuance of employment or Consultancy by the Company or any
            Affiliate, nor shall they be a limitation in any way on the right of the Company or any
            Affiliate by which an employee is employed or a Consultant is retained to terminate his
            employment or Consultancy at any time.</font></font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="340" border="0">
                    <tr>
                        <td valign="top" nowrap width="304">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td valign="top" nowrap width="36">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">38</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
            <!-- EEDocs PBStart-->
            <hr align="center" width="100%" noshade size="2">
            <PAGE>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            </p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">17.4</font>
            &nbsp;&nbsp;&nbsp;&nbsp;<u><font size="2"><a name="a118"></a>Withholding of
            Taxes</font></u><font size="2">. The Company shall have the right to deduct from any
            payment to be made to a Participant, or to otherwise require, prior to the issuance or
            delivery of any shares of Common Stock or the payment of any cash hereunder, payment by
            the Participant of, any Federal, state or local taxes required by law to be withheld.
            Upon the vesting of Restricted Stock, or upon making an election under Code Section
            83(b), a Participant shall pay all required withholding to the Company.</font><br>
            <br>
            </p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">Any such withholding obligation with regard to any Participant may be
            satisfied, subject to the consent of the Committee, by reducing the number of shares of
            Common Stock otherwise deliverable or by delivering shares of Common Stock already
            owned. Any fraction of a share of Common Stock required to satisfy such tax obligations
            shall be disregarded and the amount due shall be paid instead in cash by the
            Participant.</font></p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="411" border="0">
                    <tr>
                        <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 12pt; PADDING-TOP: 0in" valign="top" nowrap width="145">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify">&nbsp;
                            </p>
                        </td>

                        <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 12pt; PADDING-TOP: 0in" valign="top" nowrap width="41">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify">
                            <font size="2">17.5</font></p>
                        </td>

                        <td style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 12pt; PADDING-TOP: 0in" valign="top" nowrap width="225">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify">
                            <u><font size="2"><a name="a119"></a>Listing and Other
                            Conditions</font></u><font size="2">.</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(a)</font> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font size="2">As long as
            the Common Stock is listed on a national securities exchange or system sponsored by a
            national securities association, the issue of any shares of Common Stock pursuant to an
            Award shall be conditioned upon such shares being listed on such exchange or system.
            The Company shall have no obligation to issue such shares unless and until such shares
            are so listed, and the right to exercise any Stock Option with respect to such shares
            shall be suspended until such listing has been effected.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(b)</font> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font size="2">If
            at any time counsel to the Company shall be of the opinion that any sale or delivery of
            shares of Common Stock pursuant to an Award is or may in the circumstances be unlawful
            or result in the imposition of excise taxes on the Company under the statutes, rules or
            regulations of any applicable jurisdiction, the Company shall have no obligation to
            make such sale or delivery, or to make any application or to effect or to maintain any
            qualification or registration under the Securities Act or otherwise with respect to
            shares of Common Stock or Awards, and the right to exercise any Stock Option shall be
            suspended until, in the opinion of said counsel, such sale or delivery shall be lawful
            or will not result in the imposition of excise taxes on the Company.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">(c)</font> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font size="2">Upon
            termination of any period of suspension under this Section 17.5, any Award affected by
            such suspension which shall not then have expired or terminated shall be reinstated as
            to all shares available before such suspension and as to shares which would otherwise
            have become available during the period of such suspension, but no such suspension
            shall extend the term of any Stock Option.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">17.6</font>
            &nbsp;&nbsp;&nbsp;&nbsp;<u><font size="2"><a name="a120"></a>Governing
            Law</font></u><font size="2">. This Plan shall be governed and construed in accordance
            with the laws of the State of Delaware (regardless of the law that might otherwise
            govern under applicable Delaware principles of conflict of laws).</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">17.7</font>
            &nbsp;&nbsp;&nbsp;&nbsp;<u><font size="2"><a name="a121"></a>Construction.</font></u>
            <font size="2">Wherever any words are used in this Plan in the masculine gender they shall be
            construed as though they were also used in the feminine</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="340" border="0">
                    <tr>
                        <td valign="top" nowrap width="304">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td valign="top" nowrap width="36">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">39</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
            <!-- EEDocs PBStart-->
            <hr align="center" width="100%" noshade size="2">
            <PAGE>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 1in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            </p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">gender in all cases where they would so apply, and wherever any words
            are used herein in the singular form they shall be construed as though they were also
            used in the plural form in all cases where they would so apply.</font><br>
            <br>
            </p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">17.8</font> &nbsp;&nbsp;<u><font size="2"><a name="a122"></a>Other
            Benefits</font></u><font size="2">. No Award payment under this Plan shall be deemed
            compensation for purposes of computing benefits under any retirement plan of the
            Company or its subsidiaries nor affect any benefits under any other benefit plan now or
            subsequently in effect under which the availability or amount of benefits is related to
            the level of compensation, unless otherwise specifically stated in such other benefit
            plan.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">17.9</font>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u><font size="2"><a name="a123"></a>Costs</font></u>
            <font size="2">. The Company shall bear all expenses included in administering this
            Plan, including expenses of issuing Common Stock pursuant to any Awards
            hereunder.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">17.10</font> &nbsp;&nbsp;<u><font size="2"><a name="a124"></a>No Right
            to Same Benefits</font></u><font size="2">. The provisions of Awards need not be the
            same with respect to each Participant, and such Awards to individual Participants need
            not be the same in subsequent years.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">17.11</font>
            &nbsp;&nbsp;<u><font size="2"><a name="a125"></a>Death/Disability</font></u>
            <font size="2">. The Committee may in its discretion require the transferee of a
            Participant to supply it with written notice of the Participant&rsquo;s death or
            Disability and to supply it with a copy of the will (in the case of the
            Participant&rsquo;s death) or such other evidence as the Committee deems necessary to
            establish the validity of the transfer of an Award. The Committee may also require that
            the agreement of the transferee to be bound by all of the terms and conditions of this
            Plan.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">17.12</font> &nbsp;&nbsp;<u><font size="2"><a name="a126"></a>Section
            16(b) of the Exchange Act</font></u><font size="2">.&nbsp; All elections and
            transactions under this Plan by persons subject to Section 16 of the Exchange Act
            involving shares of Common Stock are intended to comply with any applicable exemptive
            condition under Rule 16b-3. The Committee may establish and adopt written
            administrative guidelines, designed to facilitate compliance with Section 16(b) of the
            Exchange Act, as it may deem necessary or proper for the administration and operation
            of this Plan and the transaction of business thereunder.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">17.13</font> &nbsp;&nbsp;<u><font size="2"><a name="a127"></a>Section
            409A of the Code</font></u><font size="2">. This Plan is intended to comply with the
            applicable requirements of Section 409A of the Code and shall be limited, construed and
            interpreted in a manner so as to comply therewith. Notwithstanding anything herein to
            the contrary, any provision in this Plan that is inconsistent with Section 409A of the
            Code shall be deemed to be amended to comply with Section 409A of the Code and to the
            extent such provision cannot be amended to comply therewith, such provision shall be
            null and void.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">17.14</font>
            &nbsp;&nbsp;<u><font size="2"><a name="a128"></a>Severability of
            Provisions</font></u><font size="2">.&nbsp; If any provision of this Plan shall be held
            invalid or unenforceable, such invalidity or unenforceability shall not affect any
            other provisions hereof, and this Plan shall be construed and enforced as if such
            provisions had not been included.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="340" border="0">
                    <tr>
                        <td valign="top" nowrap width="304">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td valign="top" nowrap width="36">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">40</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
            <!-- EEDocs PBStart-->
            <hr align="center" width="100%" noshade size="2">
            <PAGE>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            </p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 0.5in; TEXT-INDENT: 1in; TEXT-ALIGN: justify">
            <font size="2">17.15</font> &nbsp;&nbsp;<u><font size="2"><a name="a129"></a>Headings
            and Captions</font></u><font size="2">. The headings and captions herein are provided
            for reference and convenience only, shall not be considered part of this Plan, and
            shall not be employed in the construction of this Plan.</font><br>
            <br>
            </p>

            <p style="MARGIN-TOP: 18pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">
            <font size="2"><a name="a130"></a>ARTICLE XVIII</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 18pt; TEXT-ALIGN: center">
            <font size="2">EFFECTIVE DATE OF PLAN</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">The Plan was originally adopted by the Board and effective on October
            19, 1999, subject to approval by the stockholders of the Company (which was obtained at
            the stockholders meeting held on December 14, 1999). The Plan was thereafter amended
            and restated in accordance with the requirements of the laws of the State of Delaware.
            The Board approved the amendment and restatement of the Plan on October 9, 2006 and
            such amended and restated plan became effective on October 9, 2006, subject to approval
            of the provisions of this Plan adding a cash incentive Award and re-approval of the
            Performance Criteria for performance-based Equity Awards by the stockholders of the
            Company in accordance with the requirements of the laws of the State of Delaware or
            such later date as provided in the adopting resolution. The stockholders of the Company
            approved the amendments that were subject to stockholder approval at the stockholder
            meeting held on December 5, 2006. This restatement was approved by the Board on
            December 6, 2007 and incorporates amendments effective on November 9, 2007 (deleting
            the Plan provision authorizing the Committee with the authority to buy out previously
            granted stock options based on terms and conditions established
            by the Committee) and on December 6, 2007 (increasing the number of shares available
            for grant of awards under the plan by 850,000).</font></p>

            <p style="MARGIN-TOP: 18pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">
            <font size="2"><a name="a131"></a>ARTICLE XIX</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 18pt; TEXT-ALIGN: center"><font size="2">TERM
            OF PLAN</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">No Award shall be granted pursuant to this Plan on or after the tenth
            anniversary of the date this Plan was initially adopted, but Awards granted prior to
            such tenth anniversary may extend beyond that date. The foregoing notwithstanding, cash
            incentive Awards may be granted under Section 10.1 until the date of the Annual Meeting
            of Stockholders in the fifth year after the year in which the amendment and restatement
            of the Plan that included the authorization of cash incentive Awards was approved by
            the Company&rsquo;s stockholders (even if this deadline extends past the date at which
            other Awards may be granted under the Plan).</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

            <div align="left">
                <table style="BORDER-COLLAPSE: collapse" cellspacing="0" cellpadding="0" width="340" border="0">
                    <tr>
                        <td valign="top" nowrap width="304">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">&nbsp;
                            </p>
                        </td>

                        <td valign="top" nowrap width="36">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                            <font size="2">41</font></p>
                        </td>
                    </tr>
                </table>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>
            <!-- EEDocs PBStart-->
            <hr align="center" width="100%" noshade size="2">
            <PAGE>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">
            <font size="2">EXHIBIT A</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; TEXT-ALIGN: center">
            <font size="2">PERFORMANCE CRITERIA</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">Performance Goals established for purposes of conditioning the grant of
            an Award of Restricted Stock based on performance or the vesting of performance-based
            Awards of Restricted Stock, Performance Units, Performance Shares and/or cash incentive
            Awards shall be based on one or more of the following performance criteria
            (&ldquo;Performance Criteria&rdquo;): (i)&nbsp;the attainment of certain target levels
            of, or a specified percentage increase in, revenues, income before income taxes and
            extraordinary items, net income, income before income tax and stock based compensation
            expense, earnings before income tax, earnings before interest, taxes, depreciation and
            amortization or a combination of any or all of the foregoing; (ii)&nbsp;the attainment
            of certain target levels of, or a percentage increase in, after-tax or pre-tax profits
            including, without limitation, that attributable to continuing and/or other operations;
            (iii)&nbsp;the attainment of certain target levels of, or a specified increase in,
            operational cash flow; (iv)&nbsp;the achievement of a certain level of, reduction of,
            or other specified objectives with regard to limiting the level of increase in, all or
            a portion of, the Company&rsquo;s bank debt or other long-term or short-term public or
            private debt or other similar financial obligations of the Company, which may be
            calculated net of such cash balances and/or other offsets and adjustments as may be
            established by the Committee; (v)&nbsp;the attainment of target levels of or a
            specified percentage increase in earnings per share or earnings per share from
            continuing operations; (vi)&nbsp;the attainment of certain target levels of, or a
            specified increase in return on capital employed or return on invested capital;
            (vii)&nbsp;the attainment of certain target levels of, or a percentage increase in,
            after-tax or pre-tax return on stockholders&rsquo; equity; (viii)&nbsp;the attainment
            of certain target levels of, or a specified increase in, economic value added targets
            based on a cash flow return on investment formula; (ix)&nbsp;the attainment of certain
            target levels of or specified increases in the fair market value of the shares of the
            Company&rsquo;s common stock; and (x)&nbsp;the growth in the value of an investment in
            the Company&rsquo;s common stock assuming the reinvestment of dividends. For purposes
            of item (i) above, &ldquo;extraordinary items&rdquo; shall mean all items of gain, loss
            or expense for the fiscal year determined to be extraordinary or unusual in nature or
            infrequent in occurrence or related to a corporate transaction (including, without
            limitation, a disposition or acquisition) or related to a change in accounting
            principle, all as determined in accordance with standards established by Opinion No. 30
            of the Accounting Principles Board. The Committee may specify that specific items of
            income or expense may be included or excluded from the calculation of achievement of
            any of the foregoing Performance Criteria.</font></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">
            <font size="2">In addition, such Performance Criteria may be based upon the attainment
            of specified levels of Company (or subsidiary, division or other operational unit of
            the Company) performance under one or more of the measures described above relative to
            the performance of other corporations. To the extent permitted under Code Section
            162(m), but only to the extent permitted under Code Section 162(m) (including, without
            limitation, compliance with any requirements for stockholder approval), the Committee
            may: (i)&nbsp;designate additional business criteria on which the Performance Criteria
            may be based or (ii)&nbsp;adjust, modify or amend the aforementioned business
            criteria.</font></p>
            <hr align="center" width="100%" noshade size="2">

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 12pt; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify">&nbsp;
            </p>
        </div>
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