<SUBMISSION>
<ACCESSION-NUMBER>0000950123-10-112854
<TYPE>S-8
<PUBLIC-DOCUMENT-COUNT>7
<FILING-DATE>20101210
<DATE-OF-FILING-DATE-CHANGE>20101210
<EFFECTIVENESS-DATE>20101210
<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>AARON'S INC
<CIK>0000706688
<ASSIGNED-SIC>7359
<IRS-NUMBER>580687630
<STATE-OF-INCORPORATION>GA
<FISCAL-YEAR-END>1231
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>S-8
<ACT>33
<FILE-NUMBER>333-171113
<FILM-NUMBER>101245453
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>309 E. PACES FERRY ROAD, N.E.
<STREET2>(NONE)
<CITY>ATLANTA
<STATE>GA
<ZIP>30305-2377
<PHONE>404-231-0011
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>309 E. PACES FERRY ROAD, N.E.
<STREET2>(NONE)
<CITY>ATLANTA
<STATE>GA
<ZIP>30305-2377
</MAIL-ADDRESS>
<FORMER-COMPANY>
<FORMER-CONFORMED-NAME>AARON RENTS INC
<DATE-CHANGED>19920703
</FORMER-COMPANY>
</FILER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>g25482csv8.htm
<DESCRIPTION>FORM S-8
<TEXT>
<HTML>
<HEAD>
<TITLE>sv8</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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<TR valign="bottom">
    <TD width="47%"></TD>
    <TD width="5%"></TD>
    <TD width="47%"></TD>
</TR>
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<!-- Begin Table Body -->
<TR valign="bottom">
    <TD nowrap align="left" valign="top">As filed with the Securities and Exchange Commission on December&nbsp;10, 2010.
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">File No.&nbsp;333-&#95;&#95;&#95;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt; margin-top: 2pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt">&nbsp;</DIV>




<DIV align="center" style="font-size: 14pt; margin-top: 6pt"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION</B>
</DIV>

<DIV align="center" style="font-size: 12pt"><B>WASHINGTON, D.C. 20549</B>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 4pt"><B>____________________</B>
</DIV>


<DIV align="center" style="font-size: 18pt; margin-top: 8pt"><B>FORM S-8</B>
</DIV>


<DIV align="center" style="font-size: 12pt; margin-top: 0pt"><B>REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 2pt"><B>____________________</B>
</DIV>

<DIV align="center" style="font-size: 24pt; margin-top: 8pt"><B>AARON&#146;S, INC.</B>
</DIV>

<DIV align="center" style="font-size: 10pt"><B><DIV style="width: 100%; border-bottom: 1px solid #000000; font-size: 1px">&nbsp;</DIV></B></DIV>


<DIV align="center" style="font-size: 10pt">(Exact name of registrant as specified in its charter)</DIV>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR style="font-size: 1px">
    <TD width="47%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="47%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top">Georgia
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">58-0687630</TD>
</TR>
<TR style="font-size: 1px">
    <TD align="center" valign="top" style="border-top: 1px solid #000000">&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><I>(State or other Jurisdiction of Incorporation)</I>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><I>(IRS Employer<BR>
Identification No.)</I></TD>
</TR>

<TR valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>


<TR valign="bottom">
    <TD valign="top" align="center"><DIV style="margin-left:0px; text-indent:-0px">309 E. Paces Ferry Road, N.E.
Atlanta, Georgia
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">30305-2377</TD>
</TR>
<TR style="font-size: 1px">
    <TD valign="top" style="border-top: 1px solid #000000"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top" align="center"><DIV style="margin-left:0px; text-indent:-0px"><I>(Address of principal executive offices)</I>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><I>(Zip code)</I></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">2001 Stock Option and Incentive Award Plan, as Amended and Restated<BR>
Aaron&#146;s, Inc. Employees Retirement Plan and Trust, as Amended and Restated
</DIV>

<DIV align="center" style="font-size: 10pt"><DIV style="width: 100%; border-bottom: 1px solid #000000; font-size: 1px">&nbsp;</DIV></DIV>


<DIV align="center" style="font-size: 10pt"><I>(Full title of the plan)</I></DIV>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR style="font-size: 1px">
    <TD width="47%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="47%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top"><B>Mr.&nbsp;Gilbert L. Danielson</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><I>Copies to:</I></TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><B>Aaron&#146;s, Inc. <BR>
309 E. Paces Ferry Road, N.E. <BR>
Atlanta, Georgia 30305</B><BR>
<I>(Name and address of agent for service)</I><BR>
<br>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>David M. Eaton<BR>
Kilpatrick Stockton LLP<BR>
1100 Peachtree Street, N.E., Suite&nbsp;2800<BR>
Atlanta, Georgia 30309<BR>
(404)&nbsp;815-6500</B></TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">(404) 231-0011<BR>
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><I>(Telephone number, including area code,
of agent for service)</I></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Indicate by check mark whether the registrant is a large accelerated filer, an accelerated
filer, a non-accelerated filer, or a smaller reporting company. See the definitions of &#147;large
accelerated filer,&#148; &#147;accelerated filer&#148; and &#147;smaller reporting company&#148; in Rule&nbsp;12b-2 of the
Exchange Act. (Check one):
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="90%">
<!-- Begin Table Head -->
<TR style="font-size: 1px">
    <TD width="72%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="25%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Large Accelerated Filer <FONT face="Wingdings">&#254;</FONT>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Accelerated Filer <FONT face="Wingdings">&#111;</FONT></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Non-Accelerated Filer <FONT face="Wingdings">&#111;</FONT> (Do not check if a smaller reporting company)
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Smaller Reporting Company <FONT face="Wingdings">&#111;</FONT></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>Calculation of Registration Fee</B>
</DIV>

<DIV align="center" style="font-size: 10pt"><DIV style="width: 100%; border-bottom: 1px solid #000000; font-size: 1px">&nbsp;</DIV></DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR style="font-size: 1px">
    <TD width="20%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="8%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="8%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="8%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="8%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="8%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="8%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="8%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="8%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Proposed Maximum</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Proposed Maximum</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center"><B>Title of Securities</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Amount to</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Offering Price</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Aggregate</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Amount of</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>to be Registered</B></TD>
    <TD style="border-bottom: 1px solid #000000">&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>be Registered<SUP style="font-size: 85%; vertical-align: text-top">(2)</SUP></B></TD>
    <TD style="border-bottom: 1px solid #000000">&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>Per Share<SUP style="font-size: 85%; vertical-align: text-top">(3)</SUP></B></TD>
    <TD style="border-bottom: 1px solid #000000">&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>Offering Price<SUP style="font-size: 85%; vertical-align: text-top">(3)</SUP></B></TD>
    <TD style="border-bottom: 1px solid #000000">&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>Registration Fee<SUP style="font-size: 85%; vertical-align: text-top">(3) </SUP></B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD valign="top"><DIV style="margin-left:15px; text-indent:-15px"><B>Common Stock, Par<BR>
Value, $0.50 Per <BR>
Share (1)</B></DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD colspan="17" valign="top" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:15px; text-indent:-0px">2001 Stock
Option<BR> and
Incentive
Award <BR>Plan,
as amended
and <BR>restated
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="3" align="center" valign="top">14,966,112 shares (4)
</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">$</TD>
    <TD align="right" valign="top">18.6582</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">$</TD>
    <TD align="right" valign="top">279,240,710.92</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">$</TD>
    <TD align="right" valign="top">11,531.49 </TD>
    <TD nowrap valign="top">(5)</TD>
</TR>
<TR style="font-size: 1px">
    <TD colspan="17" valign="top" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD valign="top"><DIV style="margin-left:15px; text-indent:-0px">Aaron&#146;s, Inc.
Employees
Retirement
Plan and
Trust, as
amended and
restated
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="3" align="center" valign="top">500,000 shares (4)
</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">$20.87</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">$10,435,000.00</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">$744.02</TD>
    <TD nowrap valign="top">&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD colspan="17" valign="top" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:15px; text-indent:-0px">Participations in
the Aaron&#146;s, Inc.
Employees
Retirement Plan and
Trust, as amended
and restated
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">(6</TD>
    <TD nowrap valign="top">)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="center" valign="top">(7)</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="center" valign="top">(7)</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="center" valign="top">(7)</TD>
    <TD nowrap valign="top">&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD colspan="17" valign="top" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left">
<DIV style="font-size: 3pt; margin-top: 1pt; width: 18%; border-top: 0px solid #000000">&nbsp;</DIV>
</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="96"></TD>
</TR>

<TR valign="top">
    <TD nowrap align="left">(1)</TD>
    <TD>&nbsp;</TD>
    <TD>Previously known as the Class&nbsp;A Common Stock, par value $0.50 per share.</TD>
</TR>

<TR style="font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD nowrap align="left">(2)</TD>
    <TD>&nbsp;</TD>
    <TD>Pursuant to Rule 416(a) of the Securities Act of 1933, this Registration Statement shall be
deemed to cover any additional shares of Common Stock of the Registrant to be offered or
issued from stock splits, stock dividends or similar transactions.</TD>
</TR>

<TR style="font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD nowrap align="left">(3)</TD>
    <TD>&nbsp;</TD>
    <TD>Determined in accordance with Rules 457(c) and 457(h) under the Securities Act of 1933, based
on (a)&nbsp;with respect to 3,822,986 shares, $12.2114, the weighted average of the exercise price
for certain outstanding stock options and other awards granted under the 2001 Stock Option and
Incentive Award Plan, as amended and restated, and (b)&nbsp;with respect to the remaining
11,643,126 shares, $20.87, the average of the high and low prices of the Class&nbsp;A Common Stock
(now known as Common Stock) on the New York Stock Exchange on December&nbsp;7, 2010.</TD>
</TR>

<TR style="font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD nowrap align="left">(4)</TD>
    <TD>&nbsp;</TD>
    <TD>Represents the number of outstanding shares subject to existing stock options and other
awards plus the number of shares authorized and reserved for future awards under the 2001
Stock Option and Incentive Award Plan, as amended and restated, and the Aaron&#146;s, Inc. Employee
Retirement Plan and Trust, as amended and restated.</TD>
</TR>

<TR style="font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD nowrap align="left">(5)</TD>
    <TD>&nbsp;</TD>
    <TD>A total of $8,378.37 of filing fees was paid with respect to 5,000,000 shares of previously
authorized Common Stock under the 2001 Stock Option and Incentive Award Plan, as amended and
restated, previously registered pursuant to Registration
No.&nbsp;333-160387, initially filed on
July&nbsp;1, 2009. A total of zero shares have been sold, leaving a total of 5,000,000 shares
unsold for which filing fees of $8,378.37 were paid and have not been utilized. Pursuant to
Rule 457(p) of the Securities Act of 1933, such unutilized filing fees are being offset
against the filing fee payable pursuant to this Registration Statement.</TD>
</TR>

<TR style="font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD nowrap align="left">(6)</TD>
    <TD>&nbsp;</TD>
    <TD>Pursuant to Rule 416(c) under the Securities Act of 1933, this Registration Statement covers
an indeterminate amount of interests to be offered or sold pursuant to the Aaron&#146;s, Inc.
Employees Retirement Plan and Trust, as amended and restated.</TD>
</TR>

<TR style="font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD nowrap align="left">(7)</TD>
    <TD>&nbsp;</TD>
    <TD>Not applicable. In accordance with Rule&nbsp;457(h)(2), no separate fee calculation is made for
plan interests.</TD>
</TR>

</TABLE>


<DIV style="width: 100%; border-bottom: 1pt solid black; margin-top: 10pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>



<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">




<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>PART I<BR>
INFORMATION REQUIRED IN THIS SECTION 10(a) PROSPECTUS</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Aaron&#146;s, Inc. (the &#147;Registrant&#148;) files this Registration Statement on Form S-8 in connection
with the conversion of its previously outstanding shares of Common Stock, par value $0.50 per share
(the &#147;Nonvoting Common Stock&#148;) into shares of Class&nbsp;A Common Stock, par value $0.50 per share (the
&#147;Class&nbsp;A Common Stock&#148;), on a one-for-one basis, and the renaming of the Class&nbsp;A Common Stock as
Common Stock (the &#147;Common Stock&#148;). The documents containing the information specified in Part&nbsp;I of
Form S-8 will be sent or given to participants in the 2001 Stock Option and Incentive Award Plan,
as amended and restated (the &#147;Stock Plan&#148;) and the
Aaron&#146;s, Inc. Employees Retirement Plan and
Trust, as amended and restated (the &#147;Retirement Plan&#148; and, together with the Stock Plan, the
&#147;Plans&#148;) as specified by Rule&nbsp;428(b)(1) under the Securities Act of 1933, as amended (the
&#147;Securities Act&#148;). These documents and the documents incorporated by reference herein pursuant to
Item&nbsp;3 of Part&nbsp;II hereof, taken together, constitute a prospectus that meets the requirements of
Section 10(a) of the Securities Act.
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>PART II.<BR>
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B>
</DIV>


<DIV align="left" style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left"><B>Item&nbsp;3.</B></TD>
    <TD>&nbsp;</TD>
    <TD><B>Incorporation of Documents by Reference.</B></TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents are hereby incorporated by reference into this Registration Statement:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;The Registrant&#146;s Annual Report on Form 10-K for its fiscal year ended December&nbsp;31, 2009;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;Aaron&#146;s, Inc. Employees Retirement Plan and Trust&#146;s Annual Report on Form 11-K for its
fiscal year ended December&nbsp;31, 2009;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;The Registrant&#146;s Quarterly Reports on Form 10-Q for its quarterly periods ended March&nbsp;31,
2010, June&nbsp;30, 2010, and September&nbsp;30, 2010;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4)&nbsp;The Registrant&#146;s Current Reports on Form 8-K filed on May&nbsp;7, 2010, June&nbsp;24, 2010, July&nbsp;6,
2010, July&nbsp;21 2010, September&nbsp;13, 2010 and December&nbsp;10, 2010 (except, in each case, for items in
the preceding reports deemed &#147;furnished&#148; instead of &#147;filed&#148; under the Securities Exchange Act of
1934, as amended (the &#147;Exchange Act&#148;), and exhibits furnished pursuant to those items);
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5)&nbsp;All other reports of the Registrant filed pursuant to Section 13(a) or 15(d) of the
Exchange Act since December&nbsp;31, 2009;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(6)&nbsp;The description of the Common Stock contained in the Registrant&#146;s Registration Statement
on Form 8-A filed on March&nbsp;10, 1998, as amended on Form 8-A/A dated December&nbsp;10, 2010, amending the
registration of the Registrant&#146;s Common Stock under Section 12(b) of the Exchange Act, including
any other amendments or reports filed for the purpose of updating such description; and
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(7)&nbsp;All other documents subsequently filed by the Registrant and the Retirement Plan pursuant
to Sections&nbsp;13(a), 13(c), 14, and 15(d) of the Exchange Act, prior to the filing of a post-
effective amendment which indicates that all securities offered have been sold or which
deregisters all securities that remain unsold.
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Any statement contained herein or in a document all or a portion of which is incorporated or
deemed to be incorporated by reference herein shall be deemed to be modified or superseded for
purposes of this Registration Statement to the extent that a statement contained herein or in any
other subsequently filed document which also is or is deemed to be incorporated by reference herein
modifies or supersedes such statement. Any such statement so modified or superseded shall not be
deemed, except as so modified or superseded, to constitute a part of this Registration Statement.
</DIV>

<DIV align="left" style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left"><B>Item&nbsp;4.</B></TD>
    <TD>&nbsp;</TD>
    <TD><B>Description of Securities.</B></TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
</DIV>

<DIV align="left" style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left"><B>Item&nbsp;5.</B></TD>
    <TD>&nbsp;</TD>
    <TD><B>Interests of Named Experts and Counsel.</B></TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The legality of the Common Stock registered hereby has been passed upon for the Registrant by
Kilpatrick Stockton LLP, Atlanta, Georgia. Members of that law firm own 337 shares of the
Registrant&#146;s Common Stock.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The consolidated financial statements of Aaron&#146;s, Inc. and subsidiaries appearing in Aaron&#146;s,
Inc.&#146;s Annual Report (Form 10-K) for the year ended December&nbsp;31, 2009, and the effectiveness of
Aaron&#146;s, Inc.&#146;s internal control over financial reporting as of December&nbsp;31, 2009 have been audited
by Ernst &#038; Young LLP, independent registered public accounting firm, as set forth in their reports
thereon, included therein, and incorporated herein by reference. Such consolidated financial
statements are incorporated herein by reference in reliance upon such reports given on the
authority of such firm as experts in accounting and auditing.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;With respect to the unaudited consolidated interim financial information of Aaron&#146;s, Inc. and
subsidiaries for the three-month periods ended March&nbsp;31, 2010 and 2009, the three-month and
six-month periods ended June&nbsp;30, 2010 and 2009, and the three-month and nine-month periods ended
September&nbsp;30, 2010 and 2009, incorporated by reference in this Prospectus, Ernst &#038; Young LLP
reported that they have applied limited procedures in accordance with professional standards for a
review of such information. However, their separate reports dated May&nbsp;4, 2010, August&nbsp;4, 2010 and
November&nbsp;3, 2010, included in Aaron&#146;s, Inc.&#146;s Quarterly Reports on Forms 10-Q for the quarters
ended March&nbsp;31, 2010, June&nbsp;30, 2010 and September&nbsp;30, 2010, and incorporated by reference herein,
state that they did not audit and they do not express an opinion on that interim financial
information. Accordingly, the degree of reliance on their reports on such information should be
restricted in light of the limited nature of the review procedures applied. Ernst &#038; Young LLP is
not subject to the liability provisions of Section&nbsp;11 of the Securities Act of 1933 (the &#147;Act&#148;) for
their reports on the unaudited interim financial information because those reports are not a
&#147;report&#148; or a &#147;part&#148; of the Registration Statement prepared or certified by Ernst &#038; Young LLP
within the meaning of Sections&nbsp;7 and 11 of the Act.
</DIV>

<DIV align="left" style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left"><B>Item&nbsp;6.</B></TD>
    <TD>&nbsp;</TD>
    <TD><B>Indemnification of Directors and Officers.</B></TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As permitted under Georgia law, the Registrant&#146;s Amended and Restated Articles of
Incorporation provide that a director shall not be personally liable to the Registrant or its
shareholders for monetary damages for breach of the duty of care or any other duty owed to the
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Registrant as a director, except that such provision shall not eliminate or limit the
liability of a director (a)&nbsp;for any appropriation, in violation of the director&#146;s duties, of any
business opportunity of the Registrant, (b)&nbsp;for acts or omissions which involve intentional
misconduct or a knowing violation of law, (c)&nbsp;for unlawful corporate distributions, or (d)&nbsp;for any
transaction from which the director received an improper benefit.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Article&nbsp;VII of the Registrant&#146;s Amended and Restated Bylaws, as amended, requires the
indemnification of the Registrant&#146;s officers and directors for any liability and expense incurred
by them in connection with or resulting from any threatened, pending or completed legal action or
other proceeding or investigation by reason of his being or having been an officer or director. An
officer or director may only be indemnified if he acted in good faith and in a manner he reasonably
believed to be in, or not opposed to, the best interest of the Registrant, and, with respect to a
criminal matter, he did not have reasonable cause to believe that his conduct was unlawful. In the
case of an action by or in the right of the Registrant, no officer or director who has been
adjudged liable to the Registrant is entitled to indemnification, unless and except to the extent
that the court reaching such a determination of liability, in view of all the relevant
circumstances, shall also determine that despite such liability, such person is fairly and
reasonably entitled to indemnification for such expenses that the court shall deem proper.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Under Georgia law, any officer or director who has been wholly successful on the merits or
otherwise in an action or proceeding in his official capacity is entitled to indemnification by the
Registrant as of right. All other determinations that indemnification is permissible shall be made
by either: (i)&nbsp;a majority vote of a quorum of disinterested directors provided there are at least
two disinterested directors; (ii)&nbsp;independent legal counsel selected in accordance with the Georgia
Business Corporation Code and at the request of the Registrant&#146;s board of directors; or (iii)&nbsp;the
holders of a majority of the Registrant&#146;s stock, excluding shares held by an interested director.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In the event any payments are made to an officer or director by way of indemnity, other than
by court order, action of the shareholders or by an insurance carrier, the Registrant must notify
its shareholders of such payment and all relevant details in a timely manner and in no event later
than 15&nbsp;months after the date of such payment.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The provisions of the Registrant&#146;s Amended and Restated Bylaws, as amended, on indemnification
are consistent in all material respects with the laws of the State of Georgia, which authorize
indemnification of corporate officers and directors.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registrant&#146;s directors and officers are insured against losses arising from any claim
against them as such for wrongful acts or omissions, subject to certain limitations.
</DIV>

<DIV align="left" style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left"><B>Item&nbsp;7.</B></TD>
    <TD>&nbsp;</TD>
    <TD><B>Exemption from Registration Claimed.</B></TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left"><B>Item&nbsp;8.</B></TD>
    <TD>&nbsp;</TD>
    <TD><B>Exhibits.</B></TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The exhibits included as part of this Registration Statement are as follows:
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="7%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="90%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left"><u>Exhibit Number</u></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left"><u>Description</u></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of Kilpatrick Stockton LLP, counsel to the Registrant</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Pursuant to Item&nbsp;8(b) of Form&nbsp;S-8, in lieu of an Internal Revenue Service (&#147;IRS&#148;)
determination letter that the Plans are qualified under Section&nbsp;401 of the Internal Revenue
Code, the Company hereby undertakes that it will submit or has submitted the Plans and any
amendments thereto to the IRS in a timely manner and has made or will make all changes
required by the IRS in order to qualify the Plans</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">15
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Letter re: Unaudited interim financial information</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Kilpatrick Stockton LLP (included in Exhibit&nbsp;5.1)</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Independent Registered Public Accounting Firm</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Power of Attorney</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">99.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">2001 Stock Option and Incentive Award Plan, as amended and restated (filed as Exhibit&nbsp;10.1 to
the Registrant&#146;s Current Report on Form&nbsp;8-K filed with the Securities and Exchange Commission
on April&nbsp;10, 2009, which exhibit is by this reference incorporated herein)</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">99.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Narrative Description of Amendment to the 2001 Stock Option and Incentive Award Plan, as
amended and restated</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">99.3
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Aaron&#146;s, Inc. Employees Retirement Plan and Trust, as amended and restated</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left"><B>Item&nbsp;9.</B></TD>
    <TD>&nbsp;</TD>
    <TD><B>Undertakings.</B></TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;The undersigned Registrant hereby undertakes:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;to file, during any period in which offers or sales are being made, a post-effective
amendment to this Registration Statement:
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) to include any prospectus required by section 10(a)(3) of the Securities Act;
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) to reflect in the prospectus any facts or events arising after the effective date of the
Registration Statement (or the most recent post-effective amendment thereof) which, individually or
in the aggregate, represent a fundamental change in the information set forth in the Registration
Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered
(if the total dollar value of securities offered would not exceed that which was registered) and
any deviation from the low or high end of the estimated maximum offering range may be reflected in
the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the
changes in volume and price represent no more than 20% change in the maximum aggregate offering
price set forth in the &#147;Calculation of Registration Fee&#148; table in the effective registration
statement;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) to include any material information with respect to the plan of distribution not
previously disclosed in the Registration Statement or any material change to such information in
the Registration Statement;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;provided however, that Paragraphs (a)(1)(i) and (a)(1)(ii) of this section do not apply if the
information required to be included in a post-effective amendment by those paragraphs is contained
in reports filed with or furnished to the Securities and Exchange Commission by the Registrant
pursuant to section 13 or section 15(d) of the Exchange Act that are incorporated by reference in
the Registration Statement.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) That, for the purpose of determining any liability under the Securities Act, each such
post-effective amendment shall be deemed to be a new registration statement relating to the
securities offered therein, and the offering of such securities at that time shall be deemed to be
the initial bona fide offering thereof.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) To remove from registration by means of a post-effective amendment any of the securities
being registered which remain unsold at the termination of the offering.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;The undersigned Registrant hereby undertakes that, for purposes of determining any
liability under the Securities Act, each filing of the Registrant&#146;s annual report pursuant to
section 13(a) or section 15(d) of the Exchange Act (and, where applicable, each filing of an
employee benefit plan&#146;s annual report pursuant to section 15(d) of the Exchange Act) that is
incorporated by reference in the Registration Statement shall be deemed to be a new registration
statement relating to the securities offered therein, and the offering of such securities at that
time shall be deemed to be the initial bona fide offering thereof.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;Insofar as indemnification for liabilities arising under the Securities Act may be
permitted to directors, officers and controlling persons of the registrant pursuant to the
foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the
Securities and Exchange Commission such indemnification is against public policy as expressed in
the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification
against such liabilities (other than the payment by the registrant of expenses incurred or paid by
a director, officer or controlling person of the Registrant in the successful defense of any
action, suit or proceeding) is asserted by such director, officer or controlling person in
connection with the securities being registered, the Registrant will, unless in the opinion of its
counsel the matter has been settled by controlling precedent, submit to a court of appropriate
jurisdiction the question whether such indemnification by it is against public policy as expressed
in the Securities Act and will be governed by the final adjudication of such issue.
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">




<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>SIGNATURES</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it
has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and
has duly caused this Registration Statement to be signed on its behalf by the undersigned,
thereunto duly authorized, in the City of Atlanta, State of Georgia, on December&nbsp;10, 2010.
</DIV>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left"><B>AARON&#146;S, INC.</B><BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ Gilbert L. Danielson
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Gilbert L. Danielson&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Executive Vice President,<BR>
Chief Financial Officer&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has
been signed by the following persons in the capacities indicated on December&nbsp;10, 2010.
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 6pt">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="42%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="53%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left"><U>Signature</U></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left"><U>Position</U></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="padding-top: 1em">

    <TD align="left" nowrap valign="top">*
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
R. Charles Loudermilk, Sr.</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Chairman of the Board of Directors</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">*
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Robert C. Loudermilk, Jr.</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Chief Executive Officer (Principal<BR>
Executive Officer), President and<BR>
Director</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">*
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Gilbert L. Danielson</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Executive Vice President, Chief<BR>
Financial Officer and Director<BR>
(Principal Financial Officer)</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">*
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Robert P. Sinclair, Jr.</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Vice President, Corporate<BR>
Controller (Principal Accounting<BR>
Officer)</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">*
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
William K. Butler, Jr.</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Chief Operating Officer and Director</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">*
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Ronald W. Allen</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="42%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="53%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left"><U>Signature</U></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left"><U>Position</U></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">*
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Leo Benatar</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">*
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
David L. Kolb</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">*
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
John C. Portman, Jr.</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">*
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Ray M. Robinson</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">*
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
John Schuerholz</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="1%">&nbsp;</TD>
    <TD width="40%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD valign="top">*By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ Gilbert L. Danielson
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>

    <TD colspan="2" align="left">Gilbert L. Danielson&nbsp;</TD>

    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>

    <TD colspan="2" align="left"><I>Attorney-in-Fact</I><BR>
(Pursuant to a Power of Attorney)&nbsp;</TD>

    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, the trustees (or other persons who
administer the employee benefit plan) have duly caused this Registration Statement to be signed on
its behalf by the undersigned, thereunto duly authorized, in the City of Atlanta, State of Georgia,
on December&nbsp;10, 2010.
</DIV>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left"><B>AARON&#146;S, INC. EMPLOYEES RETIREMENT <BR>PLAN AND TRUST, AS AMENDED AND RESTATED</B><BR>
<BR>
<BR>
By: The Aaron&#146;s, Inc. Employee Benefits <BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Committee, as Plan Administrator<BR><BR> &nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" style="border-bottom: 1px solid #000000" align="left">/s/ James L. Cates
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">James L. Cates, member of the Aaron&#146;s, Inc. &nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Employee Benefits Committee&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" style="border-bottom: 1px solid #000000" align="left">                                               /s/ Gilbert L. Danielson
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Gilbert L. Danielson, member of the Aaron&#146;s, Inc.&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Employee Benefits Committee&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" style="border-bottom: 1px solid #000000" align="left">                                               /s/ Elizabeth L. Gibbs
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Elizabeth L. Gibbs, member of the Aaron&#146;s, Inc.&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Employee Benefits Committee&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>

</TABLE>

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>EXHIBIT INDEX</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="7%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="90%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left"><U>Exhibit Number</U></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left"><U>Description</U></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of Kilpatrick Stockton LLP, counsel to the Registrant</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Pursuant to Item&nbsp;8(b) of Form&nbsp;S-8, in lieu of an Internal Revenue Service (&#147;IRS&#148;)
determination letter that the Plans are qualified under Section&nbsp;401 of the Internal Revenue
Code, the Company hereby undertakes that it will submit or has submitted the Plans and any
amendments thereto to the IRS in a timely manner and has made or will make all changes
required by the IRS in order to qualify the Plans</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">15
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Letter re: Unaudited interim financial statements</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Kilpatrick Stockton LLP (included in Exhibit&nbsp;5.1)</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Independent Registered Public Accounting Firm</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Power of Attorney</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">99.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">2001 Stock Option and Incentive Award Plan, as amended and restated (filed as Exhibit&nbsp;10.1 to
the Registrant&#146;s Current Report on Form&nbsp;8-K filed with the Securities and Exchange Commission
on April&nbsp;10, 2009, which exhibit is by this reference incorporated herein)</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">99.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Narrative Description of Amendment to the 2001 Stock Option and Incentive Award Plan, as
amended and restated</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">99.3
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Aaron&#146;s, Inc. Employees Retirement Plan and Trust, as amended and restated</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>g25482cexv5w1.htm
<DESCRIPTION>EX-5.1
<TEXT>
<HTML>
<HEAD>
<TITLE>exv5w1</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
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<DIV style="font-family: 'Times New Roman',Times,serif">




<DIV align="right" style="font-size: 10pt; margin-top: 12pt"><B>EXHIBIT 5.1</B>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt">
<TABLE style="font-size: 8pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="47%"></TD>
    <TD width="5%"></TD>
    <TD width="47%"></TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="left" valign="top">&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">Suite&nbsp;2800 1100 Peachtree St.<BR>
Atlanta GA 30309-4530<BR>
t 404 815 6500 f 404 815 6555<BR>
www.KilpatrickStockton.com</TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD align="left" valign="top">December&nbsp;10, 2010
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">direct dial 404 815 6051<BR>
direct fax 404 541 3188<BR>
DEaton@KilpatrickStockton.com</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Aaron&#146;s, Inc.<BR>
309 E. Paces Ferry Road, N.E.<BR>
Atlanta, Georgia 30305

</DIV>

<DIV align="right" style="margin-top: 12pt">
<TABLE width="95%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left"><B>Re:</B></TD>
    <TD>&nbsp;</TD>
    <TD><B>Form&nbsp;S-8 Registration Statement</B></TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Gentlemen:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We have acted as counsel for Aaron&#146;s, Inc., a Georgia corporation (the &#147;<U>Company</U>&#148;), in
the preparation and filing of a registration statement on Form S-8 (the &#147;<U>Registration
Statement</U>&#148;) to be filed with the Securities and Exchange Commission (the &#147;<U>Commission</U>&#148;)
relating to the Company&#146;s 2001 Stock Option and Incentive Award Plan, as amended and restated (the
&#147;<U>Stock Plan</U>&#148;), and the Aaron&#146;s, Inc. Employees Retirement Plan and Trust, as amended and
restated (the &#147;<U>Retirement Plan</U>&#148; and, together with the Stock Plan, the &#147;<U>Plans</U>&#148;) and
the proposed offer and sale of up to 14,982,237 shares and 500,000 shares of the Company&#146;s common
stock, par value $0.50 per share (collectively, the &#147;<U>Shares</U>&#148;) pursuant to the Stock Plan
and the Retirement Plan, respectively. This opinion letter is rendered pursuant to Item&nbsp;8 of Form
S-8 and Item&nbsp;601(b)(5) of the Commission&#146;s Regulation&nbsp;S-K.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In connection with the preparation of the Registration Statement, we have examined originals
or copies of such corporate records, documents, and other instruments relating to the authorization
and issuance of the Shares as we have deemed relevant under the circumstances. In all such
examinations, we have assumed the genuineness of signatures on original documents and the
conformity to such original documents of all copies submitted to us as certified, conformed or
photographic copies, and as to certificates of public officials, we have assumed the same to have
been properly given and to be accurate.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The opinions expressed herein are limited in all respects to the laws of the State of Georgia,
and no opinion is expressed with respect to the laws of any other jurisdiction or any effect which
such laws may have on the opinions expressed herein. This opinion is limited to the matters stated
herein, and no opinion is implied or may be inferred beyond the matters expressly stated herein.
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">December&nbsp;10, 2010<BR>
Page 2

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 16pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On the basis of the foregoing, it is our opinion that the Shares, when issued in accordance with the terms and conditions of the Plans, will be legally and
validly issued, fully paid, and non-assessable.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This opinion is given as of the date hereof, and we assume no obligation to advise you after
the date hereof of facts or circumstances that come to our attention or changes in law that occur
which could affect the opinions contained herein. This letter is being rendered solely for the
benefit of the Company in connection with the matters addressed herein. This opinion may not be
furnished to or relied upon by any person or entity for any purpose without our prior written
consent.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We hereby consent to the filing of this opinion as an exhibit to the Registration Statement.
In giving such consent, we do not thereby admit that we are within the category of persons whose
consent is required under Section&nbsp;7 of the Securities Act of 1933, as amended, or the rules and
regulations of the Commission thereunder.
</DIV>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Sincerely,<BR>
<BR>
<BR>
KILPATRICK STOCKTON LLP<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ David M. Eaton
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">David M. Eaton, a Partner&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-15
<SEQUENCE>3
<FILENAME>g25482cexv15.htm
<DESCRIPTION>EX-15
<TEXT>
<HTML>
<HEAD>
<TITLE>exv15</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->

<DIV style="font-family: 'Times New Roman',Times,serif">




<DIV align="right" style="font-size: 10pt; margin-top: 12pt"><B>EXHIBIT 15</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Board of Directors<BR>
Aaron&#146;s, Inc.

</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We are aware of the incorporation by reference in the Registration Statement
pertaining to the 2001 Stock Option and Incentive Award Plan, as amended and restated,
and the Aaron&#146;s, Inc. Employees Retirement Plan and Trust, as
amended and restated, filed on or about December 10, 2010, of our reports dated May&nbsp;4, 2010, August&nbsp;4, 2010 and November&nbsp;3, 2010 relating to the
unaudited consolidated interim financial statements of Aaron&#146;s, Inc. and subsidiaries that are
included in its Forms 10-Q for the quarters ended March&nbsp;31, 2010, June&nbsp;30, 2010 and September&nbsp;30,
2010, respectively.
</DIV>

<DIV align="right" style="font-size: 10pt; margin-top: 12pt">/s/ Ernst &#038; Young LLP
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Atlanta, Georgia<br>
December 10, 2010
</DIV>





<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>4
<FILENAME>g25482cexv23w2.htm
<DESCRIPTION>EX-23.2
<TEXT>
<HTML>
<HEAD>
<TITLE>exv23w2</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->

<DIV style="font-family: 'Times New Roman',Times,serif">




<DIV align="right" style="font-size: 10pt; margin-top: 12pt"><B>EXHIBIT 23.2</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>Consent of Independent Registered Public Accounting Firm</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We consent to the incorporation by reference in the Registration Statement
pertaining to the 2001 Stock Option and Incentive Award Plan, as amended and restated, and the
Aaron&#146;s, Inc. Employees Retirement Plan and Trust, as amended
and restated, filed on or about December 10, 2010 of our
reports (a)&nbsp;dated February&nbsp;26, 2010, with respect to the consolidated financial statements of
Aaron&#146;s, Inc. and subsidiaries, and the effectiveness of internal control over financial reporting
of Aaron&#146;s, Inc., included in its Annual Report (Form 10-K) for the year ended December&nbsp;31, 2009,
and (b)&nbsp;dated June&nbsp;29, 2010, with respect to the financial statements and schedules of the Aaron&#146;s,
Inc. Employees Retirement Plan and Trust included in the Plan&#146;s Annual Report (Form 11-K) for the
year ended December&nbsp;31, 2009, filed with the Securities and Exchange Commission.
</DIV>


<DIV align="right" style="font-size: 10pt; margin-top: 12pt">/s/ Ernst &#038; Young LLP
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Atlanta, Georgia<BR>
December&nbsp;10, 2010

</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>5
<FILENAME>g25482cexv24.htm
<DESCRIPTION>EX-24
<TEXT>
<HTML>
<HEAD>
<TITLE>exv24</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="right" style="font-size: 10pt; margin-top: 12pt"><B>EXHIBIT 24</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>AARON&#146;S, INC.</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>POWER OF ATTORNEY</B>
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 16pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;KNOW ALL MEN BY THESE PRESENTS, that each of the undersigned, in his or her capacity as a
director or officer or both, of Aaron&#146;s, Inc. (the &#147;<B><I>Company</I></B>&#148;), does hereby designate, constitute
and appoint Robert C. Loudermilk, Jr., Gilbert L. Danielson, and James L. Cates, and each of them
acting without the other, as his or her true and lawful attorneys-in-fact and agents, with full
power of substitution and re-substitution, for and in his or her name, place and stead, with full
power and authority to act in any and all capacities in connection with (a)&nbsp;a post-effective
amendment to a registration statement on Form S-8, File Number 333-160387, filed July&nbsp;1, 2009,
relating to the Company&#146;s 2001 Stock Option and Incentive Award Plan (the &#147;<B><I>Stock Plan</I></B>&#148;), for the
purpose of deregistering securities registered thereunder (b)&nbsp;a post-effective amendment to a
registration statement on Form S-8, File Number 33-62538, filed on May&nbsp;12, 1993, related to the
Aaron&#146;s, Inc. Employees Retirement Plan and Trust (the &#147;<B><I>4</I></B><B><I>01(k)</I></B><B><I> Plan</I></B>&#148;), for the purposes of
deregistering securities registered thereunder and (c)&nbsp;a registration statement on Form S-8
relating to the registration under the Securities Act of 1933, as amended (the &#147;<U><B><I>Securities
Act</I></B></U>&#148;), of the offer and sale of up to 15,482,237 shares of the Company&#146;s combined and renamed
Common Stock, $0.50 par value, under the Stock Plan and 401(k) Plan (collectively, the
&#147;<U><B><I>Filings</I></B></U>&#148;) including, without limiting the generality of the foregoing, to execute the
Filings (whether on his or her behalf as a director or officer of the Company, as an officer on
behalf of the Company, by attesting the seal of the Company, on behalf of the 401(k) Plan, as a
member of the Employee Benefits Committee or on behalf or as a member of other persons, entities or
bodies administering the 401(k) Plan or otherwise) and any or all amendments or supplements
thereto, including any or all post-effective amendments, whether on Form S-8 or otherwise, and to
file the same, with all exhibits thereto and other documents in connection therewith, including
this power of attorney, with the Securities and Exchange Commission, granting unto said
attorneys-in-fact and each of them full power and authority to do and perform each and every act
and thing requisite and necessary to be done or incidental to the performance and execution of the
powers herein expressly granted and that may be required to enable the Company to comply with the
Securities Act or the Securities Exchange Act of 1934, as amended, and any rules, regulations or
requirements of the Securities and Exchange Commission in respect thereof, as fully to all intents
and purposes as he or she might or could do in person, hereby ratifying and confirming all that
either said attorney-in-fact or his substitute or substitutes may lawfully do or cause to be done
by virtue hereof.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;IN WITNESS WHEREOF, each the undersigned has executed this Power of Attorney this 7th day of
December, 2010.
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 16pt">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="47%"></TD>
    <TD width="5%"></TD>
    <TD width="47%"></TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top">/s/ Ronald W. Allen
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">/s/ Leo Benatar</TD>
</TR>
<TR style="font-size: 1px">
    <TD align="right" valign="top" style="border-top: 1px solid #000000">&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">Ronald W. Allen
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Leo Benatar</TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/ William K. Butler, Jr.
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">/s/ Gilbert L. Danielson</TD>
</TR>
<TR style="font-size: 1px">
    <TD align="left" valign="top" style="border-top: 1px solid #000000">&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">William K. Butler, Jr.
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Gilbert L. Danielson</TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/ David L. Kolb
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">/s/ Robert C. Loudermilk, Jr.</TD>
</TR>
<TR style="font-size: 1px">
    <TD align="left" valign="top" style="border-top: 1px solid #000000">&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">David L. Kolb
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Robert C. Loudermilk, Jr.</TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/ R. Charles Loudermilk, Sr.
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">/s/ John C. Portman, Jr.</TD>
</TR>
<TR style="font-size: 1px">
    <TD align="left" valign="top" style="border-top: 1px solid #000000">&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">R. Charles Loudermilk, Sr.
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">John C. Portman, Jr.</TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">/s/ Ray M. Robinson
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">/s/ John B. Schuerholz</TD>
</TR>
<TR style="font-size: 1px">
    <TD align="left" valign="top" style="border-top: 1px solid #000000">&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">Ray M. Robinson
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">John B. Schuerholz</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.2
<SEQUENCE>6
<FILENAME>g25482cexv99w2.htm
<DESCRIPTION>EX-99.2
<TEXT>
<HTML>
<HEAD>
<TITLE>exv99w2</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->

<DIV style="font-family: 'Times New Roman',Times,serif">




<DIV align="right" style="font-size: 10pt; margin-top: 12pt"><B>EXHIBIT 99.2</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>NARRATIVE DESCRIPTION OF AMENDMENT TO<BR>
2001 STOCK OPTION AND INCENTIVE AWARD PLAN,<BR>
AS AMENDED AND RESTATED</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 16pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The 2001 Stock Option and Incentive Award Plan, as amended and restated (the &#147;Stock Plan&#148;) of
Aaron&#146;s, Inc. (the &#147;Company&#148;) was amended so that all references in the Stock Plan to the Company&#146;s
previously outstanding Common Stock, par value $0.50 per share or Class&nbsp;A Common Stock, par value
$0.50 per share (the &#147;Class&nbsp;A Common Stock&#148;) are deemed to refer to the combined class of Class&nbsp;A
Common Stock now titled Common Stock.
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>



</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.3
<SEQUENCE>7
<FILENAME>g25482cexv99w3.htm
<DESCRIPTION>EX-99.3
<TEXT>
<HTML>
<HEAD>
<TITLE>exv99w3</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="right" style="font-size: 10pt; margin-top: 12pt">Exhibit&nbsp;99.3
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>AARONS, INC.<BR>
EMPLOYEES RETIREMENT PLAN AND TRUST</B>
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt">As Amended and Restated<BR>
Effective As of December&nbsp;31, 2010,<BR>
Except As Otherwise Noted
</DIV>

<DIV align="Center" style="font-size: 10pt; margin-top: 6pt">&#091;Subject to Approval by the Internal Revenue Service&#093;
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><U>Table of Contents</U>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="82%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Page</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD colspan="3" align="left">ARTICLE I DEFINITIONS</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.1</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Aaron&#146;s Common Stock</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.2</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Affiliated Employer</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.3</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Annual Compensation</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.4</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Authorized Leaves of Absence</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">2</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.5</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Average Contribution Percentage</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">2</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.6</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Average Deferral Percentage</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">2</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.7</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Beneficiary</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">2</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.8</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Board</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">3</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.9</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Break in Service</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">3</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.10</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Calendar Quarter</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">3</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.11</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Code</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">3</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.12</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Company</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">3</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.13</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Company Stock Fund</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">3</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.14</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Effective Date</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">3</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.15</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Elective Deferral</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">3</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.16</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Elective Deferrals Portion of the Plan</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">3</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.17</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Eligible Employee</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">3</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.18</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Employee</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">4</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.19</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Employee Benefit Committee or Committee</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">4</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.20</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Employee Contribution Account</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">4</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.21</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Employee Rollover Contribution Account</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">4</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.22</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Employer</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">4</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.23</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Employer Contribution Account</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">4</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.24</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Employment</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">5</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.25</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Entry Date</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">5</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.26</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">ERISA</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">5</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.27</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Excess Aggregate Contributions</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">5</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.28</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Excess Contributions</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">5</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.29</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Existing Balance</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">5</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.30</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Fiduciaries</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">5</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.31</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Forfeiture</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">5</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.32</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Future Amounts</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">5</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.33</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Highly Compensated Employee</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">5</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.34</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Hour of Service</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">6</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.35</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Individual Medical Benefit Account</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">7</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.36</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Investment Fund</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">7</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.37</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Matching Account</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">8</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.38</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Matching Contribution</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">8</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.39</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Non-Highly Compensated Employee</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">8</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.40</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Non-Tax-Deductible Voluntary Contribution</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">8</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><U>Table of Contents</U><BR>
(continued)
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="82%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Page</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.41</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Normal Retirement Date and Normal Retirement Age</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">8</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.42</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Participant</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">8</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.43</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Participant Directed Amount</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">8</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.44</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Pay Transfer</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">8</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.45</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Permanent and Total Disability</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">8</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.46</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Plan</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">8</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.47</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Plan Administrator</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">9</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.48</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Plan Year</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">9</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.49</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Pre-Tax Account</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">9</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.50</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Qualified Nonelective Contribution</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">9</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.51</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Qualifying Participants</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">9</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.52</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Roth 401(k) Contributions</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">9</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.53</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Roth 401(k) Contributions Account</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">9</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.54</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Roth Rollover Contributions</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">9</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.55</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Roth Rollover Contributions Account</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">9</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.56</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Secretary</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">9</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.57</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Special Distribution Restrictions</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">9</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.58</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Top Paid Group</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">10</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.59</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Trust (or Trust Fund)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">11</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.60</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Trust Agreement</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">11</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.61</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Trustee</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">11</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.62</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Valuation Date</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">11</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.63</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Vested Interest</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">11</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.64</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Voluntary Tax Deductible Contribution Account</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">11</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">1.65</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Year of Service</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">11</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD colspan="3" align="left">ARTICLE II ELIGIBILITY, PARTICIPATION AND SERVICE</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">12</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">2.1</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Eligibility for Participation</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">12</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">2.2</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Effect of Termination of Employment or Break
in Service on Participation; Return to Employment</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">12</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">2.3</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Maternity or Paternity Leave</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">13</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">2.4</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Inactive Account Status</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">14</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD colspan="3" align="left">ARTICLE III CONTRIBUTIONS AND ALLOCATIONS</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">15</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">3.1</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Employer Contributions</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">15</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">3.2</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Employee Contributions</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">19</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">3.3</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Code Section 402(g) Limitations and Correction of Excess Deferrals</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">23</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">3.4</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Limitation on Elective Deferrals</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">24</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->-ii-<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><U>Table of Contents</U><BR>
(continued)
</DIV>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="82%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Page</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">3.5</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Nondiscrimination Test For Matching Contributions and Employee
Non-Tax-Deductible Contributions</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">29</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">3.6</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Fund for Exclusive Benefit of Participants</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">32</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">3.7</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Contributions on Account of
Veteran&#146;s Reemployment Rights</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">32</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">3.8</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Recontribution of Withdrawals for Home Purchase or Construction</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">33</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD colspan="3" align="left">ARTICLE IV INTEREST OF PARTICIPANTS</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">34</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">4.1</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Accounts of Participants</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">34</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">4.2</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Allocation of Income, Expense, Fluctuations in Asset Value, Etc.</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">34</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">4.3</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Special Rules Regarding Contributions, Forfeitures, and Other Allocations</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">35</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">4.4</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Disposition of Forfeitures and Amounts Subject to Buy-Back Option</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">36</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">4.5</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Maximum Additions</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">37</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">4.6</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Excessive Compensation</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">40</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">4.7</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Participant Directed Investments</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">40</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">4.8</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Investment in Aaron's Common Stock</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">42</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD colspan="3" align="left">ARTICLE V BENEFITS</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">47</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">5.1</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Normal Retirement Benefits</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">47</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">5.2</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Disability Benefits</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">47</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">5.3</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Postponed Retirement</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">47</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">5.4</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Death Benefits</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">47</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">5.5</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Termination Benefits</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">48</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">5.6</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Payment of Benefits</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">51</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">5.7</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Maintenance of Accounts Prior to Payout</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">52</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">5.8</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Present Value of Payments</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">53</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">5.9</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Commencement of Payments</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">53</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">5.10</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Errors in Participant&#146;s Accounts</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">57</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">5.11</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">No Other Benefits or Withdrawals</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">57</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">5.12</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">New Distributable Event</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">57</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">5.13</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Notice of Right to Defer Distribution</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">57</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">5.14</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">HEART Act Provisions</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">58</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD colspan="3" align="left">ARTICLE VI DESIGNATION OF BENEFICIARY</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">60</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD colspan="3" align="left">ARTICLE VII WITHDRAWALS</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">61</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">7.1</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Hardship or Post-Age 59<FONT style="FONT-size: 70%"><SUP>1</SUP></FONT>/<FONT style="FONT-size: 60%">2</FONT> Withdrawals</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">61</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">7.2</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Qualified Hurricane Distributions</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">63</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->-iii-<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><U>Table of Contents</U><BR>
(continued)
</DIV>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="82%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Page</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">7.3</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Distributions of Roth 401(k) Contributions and Roth Rollover
Contributions During Non-Exclusion Period</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">65</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD colspan="3" align="left">ARTICLE VIII ADMINISTRATION</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">66</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">8.1</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Allocation of Responsibility Among Fiduciaries for Plan and
Trust Administration</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">66</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">8.2</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Appointment of Employee Benefit Committee</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">66</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">8.3</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Claims Procedure</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">66</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">8.4</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Records and Reports</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">69</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">8.5</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Other Committee Powers and Duties</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">70</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">8.6</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Rules and Decisions</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">71</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">8.7</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Committee Procedures</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">71</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">8.8</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Authorization of Benefit Payments</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">71</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">8.9</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Application and Forms for Benefits</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">71</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">8.10</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Payment for Benefit of Disabled or Incapacitated Person</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">71</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">8.11</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Notices to Trustee</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">71</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD colspan="3" align="left">ARTICLE IX POWERS, DUTIES AND RESPONSIBILITIES OF TRUSTEE</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">72</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">9.1</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Establishment and Acceptance of Trust</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">72</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">9.2</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Investment of Trust Fund</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">72</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">9.3</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Discharge of Duties</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">73</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">9.4</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Prohibited Transactions</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">74</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">9.5</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Delegation of Responsibilities</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">74</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">9.6</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Power of Trustee</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">74</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">9.7</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Payments From The Fund</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">76</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">9.8</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Payment of Compensation, Expenses and Taxes</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">77</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">9.9</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Accounting</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">77</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">9.10</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Bond</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">77</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">9.11</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Liability Insurance</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">77</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">9.12</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Resignation or Removal of Trustee</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">77</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD colspan="3" align="left">ARTICLE X AMENDMENT OF THE PLAN</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">79</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD colspan="3" align="left">ARTICLE XI DISCONTINUANCE OF CONTRIBUTIONS AND TERMINATION OF PLAN</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">80</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">11.1</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Intention to Continue Plan</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">80</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">11.2</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Termination or Partial Termination of Plan</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">80</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">11.3</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Discontinuance of Contributions</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">81</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">11.4</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Internal Revenue Service Approval</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">81</TD>
    <TD>&nbsp;</TD>
</TR>
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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><U>Table of Contents</U><BR>
(continued)
</DIV>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="82%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Page</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD colspan="3" align="left">ARTICLE XII MISCELLANEOUS</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">82</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">12.1</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Participants&#146; Rights; Acquittance</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">82</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">12.2</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Spendthrift Clause</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">82</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">12.3</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Transfers of Employment Among Employers</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">83</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">12.4</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Participation of Adopting Employers and Their Employees</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">83</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">12.5</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Successor Employer</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">84</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">12.6</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Transfer of Plan Assets</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">84</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">12.7</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Delegation of Authority by Employer</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">85</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">12.8</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Construction of Agreement</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">85</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">12.9</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Headings</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">85</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">12.10</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Qualification of Plan as A Condition</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">85</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">12.11</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Compliance With Distribution Method and Timing Regulations</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">85</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">12.12</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Adjustments for Short Plan Year</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">85</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD colspan="3" align="left">ARTICLE XIII TOP-HEAVY PLAN PROVISIONS</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">87</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">13.1</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Application</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">87</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">13.2</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Definitions</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">87</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">13.3</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Allocation of Minimum Contribution</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">88</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD colspan="3" align="left">ARTICLE XIV DIRECT TRANSFER OF ELIGIBLE ROLLOVER DISTRIBUTIONS</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">90</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">14.1</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Application</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">90</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">14.2</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Definitions</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">90</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left"><DIV style="margin-left:30px; text-indent:-15px">14.3</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Explanation of Distributions Eligible for Rollover Treatment</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">92</TD>
    <TD>&nbsp;</TD>
</TR>
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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>AARON&#146;S, INC. EMPLOYEES RETIREMENT PLAN AND TRUST</B>
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt">(As Amended and Restated, Effective December&nbsp;31, 2010)
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;THIS
AMENDMENT AND RESTATEMENT IS made and entered into this 10<SUP style="font-size: 85%; vertical-align: text-top">th</SUP> day of December, 2010, by
AARON&#146;S, INC., a Georgia corporation (the &#147;Employer&#148; or the &#147;Company&#148;) and SUNTRUST BANK, as
trustee (the &#147;Trustee&#148;), to be effective December&nbsp;31, 2010, except as otherwise expressly provided
or required by law.
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><u>WITNESSETH:</u>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WHEREAS, the Company has previously established the Aaron Rents, Inc. Employees Retirement
Plan and Trust (the &#147;Plan&#148;) for the exclusive benefit of its eligible employees and their
beneficiaries;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WHEREAS, the Plan was renamed the Aaron&#146;s, Inc. Employees Retirement Plan and Trust, effective
as of April&nbsp;20, 2009; and
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WHEREAS, the Company now desires to amend and restate the Plan, effective December&nbsp;31, 2010,
to incorporate prior amendments to the Plan and to reflect certain provisions of the Economic
Growth and Tax Relief Reconciliation Act of 2001 (&#147;EGTRRA&#148;) as they are applicable to the Plan and
to reflect other legislative changes as necessary to bring the Plan into compliance with current
laws, including the Pension Protection Act of 2006 (&#147;PPA&#148;) and the Heroes Earnings Assistance and
Relief Tax Act of 2008 (the &#147;HEART Act&#148;). This amendment and restatement is intended to serve as
good faith compliance with the requirements of EGTRRA, PPA, and the HEART Act, as is to be
construed in accordance with EGTRRA, PPA, and the HEART Act and the guidance issued thereunder.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WHEREAS, the Company desires to incorporate a Roth 401(k) contribution feature, effective as
of January&nbsp;1, 2011.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;NOW, THEREFORE, the Company does hereby amend and restate the Plan effective December&nbsp;31, 2010
(unless otherwise provided or required by law) to read as follows:
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center" style="font-size: 10pt; margin-top: 18pt">ARTICLE I
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt">DEFINITIONS
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following words and phrases when used herein shall have the meaning set forth below unless
a different meaning is plainly required by the context. The masculine gender wherever used herein
shall be deemed to include the feminine. Words in the singular shall be read and construed as
though used in the plural in all cases where they would so apply, and vice versa.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.1 <U>Aaron&#146;s Common Stock</U> &#151; The Common Stock of the Company, $0.50 par value, and any
securities substituted for such stock by reason of recapitalization, reorganization, merger, or
consolidation.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.2 <U>Affiliated Employer</U> &#151; The Employer and any member of a control group which
includes the Employer, as contemplated by Code Sections&nbsp;414(b), (c), (m), and (o).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.3 <U>Annual Compensation</U> &#151; Subject to the compensation limit in Article&nbsp;XIII hereof
and, except as may be otherwise expressly provided herein with respect to any particular Section of
the Plan or application of this definition to a contribution by or on behalf of a Participant, the
Participant&#146;s compensation from the Employer for the relevant year which is currently includable in
such Participant&#146;s gross income for such year for Federal income tax purposes, but excluding (if
otherwise includable in gross income) all reimbursements or other expense allowance, fringe
benefits (cash and non-cash), moving expenses, deferred compensation, and welfare benefits. For
purposes of determining the amount a Participant may elect to contribute to the Plan as a Elective
Deferrals and for purposes of testing contributions pursuant to Sections&nbsp;3.4 and 3.5 of the Plan,
only Annual Compensation paid while the Participant is eligible to participate in the Plan shall be
considered.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For purposes of determining the amount a Participant may elect to contribute to the Plan as a
Elective Deferrals, Annual Compensation shall include amounts which are not includable in gross
income for Federal income tax purposes under Code Sections&nbsp;125, 132(f), 401(k), 402 and 403(b), as
well as compensation includable in such Participant&#146;s gross income for Federal income tax purposes
for such year that is attributable to the exercise by such Participant of a nonqualified stock
option. For purposes of determining the Employer&#146;s Matching Contribution as provided in Section
3.1(c), Annual Compensation shall not include the compensation includable in such Participant&#146;s
gross income that is attributable the exercise by such Participant of a nonqualified stock option.
For purposes of performing the nondiscrimination tests under Code Sections 401(k) and (m), the
Employer may elect to use any method in determining Annual Compensation permitted under Code
Section&nbsp;414(s).
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Annual Compensation limit is $245,000, for 2010, as adjusted for cost-of-living in
accordance with Code Section&nbsp;401(a)(17)(B).
</DIV>





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<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A Participant who is in qualified military service, as defined under Code Section&nbsp;414(u)(5),
shall be treated as receiving compensation from the Employer for the period of qualified military
service equal to:
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) the compensation the Participant would have received during such period of
qualified military service if the Participant were not in qualified military service,
determined based on the rate of pay the Participant would have received from the employer
but for absence during the period of qualified military service, or
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) if the compensation of the Participant under (a)&nbsp;above was not reasonably certain,
the Participant&#146;s average compensation from the Employer during the 12-month period
immediately preceding the qualified military service (or, if shorter, the period of
employment immediately preceding the qualified military service).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.4 <U>Authorized Leaves of Absence</U> &#151; Any absence authorized by the Employer under the
Employer&#146;s standard personnel practices, provided that all persons under similar circumstances must
be treated alike in the granting of such Authorized Leaves of Absence, and provided further that
the Employee returns to Employment within the period of authorized absence. An absence due to
service in the Armed Forces of the United States which is qualified military service as defined
under Code Section 414(u) shall be considered an Authorized Leave of Absence, provided that the
Employee returns to Employment with the Employer within the period during which his right to
Reemployment is preserved by law.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.5 <U>Average Contribution Percentage</U> &#151; For any specified group of Employees, for any
Plan Year the average of the ratios (calculated separately for each Employee in such group) of the
sum of Matching Contributions and Employee Non-Tax-Deductible Voluntary Contributions paid to the
Plan by or on behalf of each such Employee to the Employee&#146;s Annual Compensation for such Plan
Year, except to the extent any such contributions may otherwise be taken into account for purposes
of Section&nbsp;3.4 of the Plan. For purposes of the foregoing an Employer may elect, under Regulations
issued by the Secretary, to take into account Elective Deferrals and Qualified Nonelective
Contributions under the Plan or any other plan of the Employer. Average Contribution Percentages
shall be calculated to the nearest one hundredth of one percent (1/100%). The Average Contribution
Percentage of an Eligible Employee who does not make an Elective Deferral for a Plan Year shall be
zero.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.6 <U>Average Deferral Percentage</U> &#151; For any specified group of Employees, for any Plan
Year the average of the ratios (calculated separately for each Employee in such group) of the
amount of Elective Deferrals made by Employee to the Employee&#146;s Annual Compensation for such Plan
Year. The Average Deferral Percentage for each group and the ratio determined for each Employee in
the group shall be calculated to the nearest one-hundredth of percent (1/100%). The Average
Deferral Percentage of an Eligible Employee who does not make an Elective Deferral for a Plan Year
shall be zero.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.7 <U>Beneficiary</U> &#151; Subject to the provisions of Article&nbsp;VI, any person or persons
(natural or otherwise) designated by a Participant on a form supplied by the Committee to
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">receive benefits payable in the event of the death of the Participant, or in the absence of
any such designated person, such other person determined to be a beneficiary under Article&nbsp;VI
hereof.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.8 <U>Board</U> &#151; The Board of Directors of the Company, or of any other Employer, as the
case may be.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.9 <U>Break in Service</U> &#151; A Plan Year (or such other computation period as is required by
the context) in which the Employee completes no more than 500 Hours of Service, but not including a
Plan Year the last day of which the individual is on an Authorized Leave of Absence.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.10 <U>Calendar Quarter</U> &#151; January 1 through March&nbsp;31, April 1 through June&nbsp;30, July 1
through September&nbsp;30, October 1 through December&nbsp;31 of each Plan Year.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.11 <U>Code</U> &#151; The Internal Revenue Code of 1986, as amended from time to time, and the
regulations established pursuant thereto, as amended.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.12 <U>Company</U> &#151; Aaron&#146;s, Inc. and any successor carrying out the responsibilities of
the Company hereunder.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.13 <U>Company Stock Fund</U> &#151; An Investment Fund which is invested primarily in Aaron&#146;s
Common Stock.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.14 <U>Effective Date</U> &#151; The date upon which this amendment and restatement of the Plan
is effective, namely December&nbsp;31, 2010, except as otherwise noted.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.15 <U>Elective Deferral</U> &#151; Any Employer contributions made to the Plan at the election
of the Participant in lieu of cash compensation. For Plan Years beginning after December&nbsp;31, 2010,
the term &#147;Elective Deferral&#148; includes Elective Deferrals and Roth 401(k) Contributions. Prior to
January&nbsp;1, 2011, Elective Deferrals included only Pay Transfers.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.16 <U>Elective Deferrals Portion of the Plan</U> &#151; The portion of the Plan under which
Participants can defer a part of their Annual Compensation pursuant to the election described in
Section&nbsp;3.1(a)(iv), and also be credited with Matching Contributions as provided in Section
3.1(c)(i).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.17 <U>Eligible Employee</U> &#151; An Employee who is directly or indirectly eligible to have
Elective Deferrals made on his behalf to the Plan for all or a portion of the Plan Year. An
Employee will not cease to be an Eligible Employee merely because he is suspended from making
Elective Deferrals due to a withdrawal of contributions, because he elects not to participate
(other than an initial, irrevocable election never to participate in any cash or deferred
arrangement maintained by the Company or any Affiliated Employer, which such irrevocable election
must be made before the Employee first becomes eligible to participate in any such plan), or
because he is prevented from making such Elective Deferrals by operation of Code Section&nbsp;415.
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.18 <U>Employee</U> &#151; Any person who is an employee (such term having its customary meaning)
of the Employer and who is receiving remuneration for personal services rendered to the Employer
(other than as an independent contractor) or is on an Authorized Leave of Absence. In addition,
the term Employee shall include Leased Employees unless (i)&nbsp;such leased employees constitute less
than twenty percent (20%) of the Employer&#146;s non-highly compensated work force within the meaning of
Code Section&nbsp;414(n)(l)(C)(ii), and (ii)&nbsp;such leased employees are covered by a plan described in
Code Section&nbsp;414(n)(5). A Leased Employee means any individual who is not a common law employee of
the Employer and who provides services to the Employer if: (i)&nbsp;such services are provided pursuant
to an agreement between the Employer and any other person, (ii)&nbsp;such individual has performed such
services for the Employer (or for the Employer and any related persons determined in accordance
with Code Section&nbsp;414(n)(6)) on a substantially full-time basis for a period of at least 1&nbsp;year,
and (iii)&nbsp;such services are performed under primary direction and control by the Employer.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Leased Employees shall not be Eligible Employees and may not participate in the Plan. Independent
contractors and other individuals under contract with the Employer or classified by the Employer as
a non-Employee or as a leased employee shall not be eligible to participate in the Plan. If any
individual classified by the Employer as an independent contractor, leased employee or other
non-Employee designation is later required by action of the Internal Revenue Service, Department of
Labor or any other governmental agency to be classified as an Employee, such individual shall not
be eligible to participate in the Plan prior to such reclassification and, after such
reclassification, the individual&#146;s participation shall be in accordance with rules established by
the Employer and the Plan Administrator.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.19 <U>Employee Benefit Committee or Committee</U> &#151; The body which, if appointed by the
Employer, shall be the Plan Administrator and shall have the administrative management of the Plan,
as provided in Article&nbsp;VIII. In each instance where the Plan shall refer to the Committee, the
reference shall mean the Employer for any period for which the Employer has not appointed a
Committee.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.20 <U>Employee Contribution Account</U> &#151; The account maintained for a Participant to
record his nondeductible contributions and adjustments relating thereto.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.21 <U>Employee Rollover Contribution Account</U> &#151; The account maintained for a Participant
to record his rollover contributions and adjustments relating thereto.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.22 <U>Employer</U> &#151; The Company and each Affiliated Employer duly adopting for the
exclusive benefit of its eligible Employees (and their Beneficiaries), the provisions of this Plan,
in accordance with the provisions hereof and with consent of the Company.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.23 <U>Employer Contribution Account</U> &#151; The account maintained for a Participant to
record his share of the contributions of the Employer which do not constitute Matching
Contributions, and adjustments relating thereto.
</DIV>

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<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.24 <U>Employment</U> &#151; Service as an Employee of the Employer or any Affiliated Employer.
The term &#147;Reemployment&#148; means Employment following a prior termination of Employment. The terms
&#147;Employed&#148; and &#147;Reemployed&#148; shall be used in the same sense as the terms Employment and
Reemployment, respectively.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.25 <U>Entry Date</U> &#151; January 1 and July 1 of each Plan Year.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.26 <U>ERISA</U> &#151; Public Law 93-406, the Employee Retirement Income Security Act of 1974,
as amended from time to time, and the regulations issued thereunder.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.27 <U>Excess Aggregate Contributions</U> &#151; With respect to any Plan Year, the aggregate
amount of Matching Contributions and Employee Non-Tax-Deductible Voluntary Contributions (and any
Qualified Nonelective Contribution or Elective Deferrals made on behalf of Highly Compensated
Employees for the relevant Plan Year and taken into account at the election of the Employer in
determining the contribution percentage for purposes of Section&nbsp;3.5), to the extent such amount
exceeds the maximum permissible amount of such contributions under the limitations of Section&nbsp;3.5.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.28 <U>Excess Contributions</U> &#151; With respect to any Plan Year, the aggregate Employer
contributions paid to the Plan as Elective Deferrals on behalf of a Highly Compensated Employee for
such Plan Year to the extent such aggregate contributions exceed the maximum such contribution
permitted for such Highly Compensated Employee for such Plan Year under the limitations of Section
3.4.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.29 <U>Existing Balance</U> &#151; The aggregate amount standing to the credit of a Participant
or former Participant in all of his Plan accounts.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.30 <U>Fiduciaries</U> &#151; The named fiduciaries who shall be the Company, the Committee and
the Trustee, and any other parties designated as fiduciaries by such named fiduciaries in
accordance with the powers herein provided, but only with respect to the specific responsibilities
of each for Plan and Trust administration as set forth herein.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.31 <U>Forfeiture</U> &#151; That portion of a Participant&#146;s account(s) not vested at the time he
incurs his fifth consecutive Break in Service and which reverts to the Trust Fund and is
reallocated to the accounts of other Participants or otherwise applied as provided in the Plan.
Forfeitures shall also include Matching Contributions which are Excess Aggregate Contributions
under Section&nbsp;3.5 and are reallocated to Non-Highly Compensated Employees under Sections&nbsp;3.1(c) and
3.5.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.32 <U>Future Amounts</U> &#151; Contributions or other amounts which will be allocated or
credited to a Participant&#146;s Plan accounts at a future time.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.33 <U>Highly Compensated Employee</U> &#151;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Any Employee who
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) was a 5% owner of the Employer, as defined in Code Section&nbsp;416(i)(1), at
any time during the Plan Year or the preceding Plan Year, or
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) for the preceding Plan Year, (A)&nbsp;had compensation from the Employer in
excess of $110,000 for 2010, and as further adjusted pursuant to Code Section
415(d), and (B)&nbsp;if the Employer elects under Regulations issued by the Secretary,
was in the Top Paid Group for the preceding Plan Year.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) <U>Compensation</U> &#151; For purposes of this Section of the Plan, compensation means
compensation within the meaning of Code Section&nbsp;415(c)(3) and shall include elective amounts
that are not includible in the gross income of an Employee by reason of Code Section
132(f)(4).
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) <U>Application Order</U> &#151; Subsections (b), (c), (m), (n)&nbsp;and (o)&nbsp;of Code Section
414 will be applied before applying the foregoing provisions. The determination of which
Employees are Highly Compensated Employees shall be made subject to Code Section&nbsp;414(q), and
the Employer may use any alternatives and elections authorized under applicable Code
regulations.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.34 <U>Hour of Service</U> &#151;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Each Employee shall be credited with an Hour of Service for eligibility for
participation and vesting purposes for:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) Each hour for which an Employee is paid, or entitled to payment, for the
performance of duties during Employment. These hours shall be credited to the
Employee for the computation period in which the duties are performed;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) Each hour for which an Employee is paid, or entitled to payment, by the
Employer on account of a period of time during which no duties are performed
(irrespective of whether the employment relationship has terminated) due to
vacation, holiday, illness, incapacity (including disability), jury duty, military
duty or leave of absence, provided, however, that under this subparagraph (ii):
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) No more than 500 hours of Service shall be credited for any single
continuous period (whether or not such period occurs in a single computation
period) during which the Employee performs no duties;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) No hours shall be credited if such payment is made or due under a
plan maintained by the Employer solely for purposes of complying with
applicable worker&#146;s compensation, unemployment insurance or disability
insurance laws; and
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) No hours shall be credited for a payment which reimburses an
Employee for medical or medically related expenses incurred by the Employee;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) Each hour for which back pay, irrespective of mitigation of damages, is
either awarded or agreed to by the Employer. These hours shall be credited to the
Employee for the computation period to which the award or agreement pertains rather
than the period in which the award, agreement, or payment is made. The same Hours
of Service shall not be credited under subparagraphs (i)&nbsp;or (ii), as the case may
be, and this subparagraph (iii). Crediting of hours for back pay awarded or agreed
to with respect to periods described in subparagraph (ii)&nbsp;shall be subject to the
limitations of that subparagraph; and
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iv) For purposes of determining whether a Break in Service has occurred for
participation and vesting purposes, each hour during maternity or paternity absences
shall be included in accordance with Section&nbsp;2.3. During such absence, the Employee
shall receive credit for Hours of Service equal to the number of hours that normally
would have been credited during the absence, or if unknown, then eight hours per day
of absence, provided that the credit for Hours of Service on account of pregnancy or
placement of a child with the Employee by adoption shall not exceed 501 Hours of
Service. Hours of Service on account of pregnancy or adoption shall only be
required to be credited if in the Plan Year in which the maternity or paternity
absence begins, crediting of such hours is necessary to prevent a break in Service
in that Plan Year; otherwise, such hours shall be credited in the following year.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Hours of Service credited under the Plan shall be calculated and credited subject
to the rules and restrictions set forth in Department of Labor Regulations Section
2530.200b-2(b), (c)&nbsp;and (f)&nbsp;which are incorporated herein by this reference.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) The method of determining Hours of Service under the Plan shall be in accordance
with Department of Labor Regulations Section&nbsp;2530.200b-3 and shall be applied in a
consistent and non-discriminatory manner to Employees or classes of Employees. The Plan may
apply different methods and equivalency rules in determining Hours of Service for different
classes of Employees.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.35 <U>Individual Medical Benefit Account</U> &#151; Any separate account under a defined benefit
pension plan from which benefits described in Code Section 401(h) are payable solely to the
relevant Participant, his spouse, or his dependents.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.36 <U>Investment Fund</U> &#151; The investment options set forth in Section&nbsp;4.7 of the Plan
into which a Participant may direct the investment of his Existing Balance and/or Future Amounts.
</DIV>

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<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.37 <U>Matching Account</U> &#151; The account maintained for a Participant to record any
Matching Contributions made on his behalf pursuant to Section&nbsp;3.1(c)(i), and adjustments relating
thereto.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.38 <U>Matching Contribution</U> &#151; The contribution, if any, made by the Employer to match a
Participant&#146;s Elective Deferrals as provided in Section&nbsp;3.1(c)(i), and any other Employer
contribution made on account of any Employee contribution.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.39 <U>Non-Highly Compensated Employee</U> &#151; An Employee who is not a Highly Compensated
Employee.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.40 <U>Non-Tax-Deductible Voluntary Contribution</U> &#151; Employee contributions made in
accordance with Section&nbsp;3.2(a) of the Plan which are not deductible for Federal income tax
purposes.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.41 <U>Normal Retirement Date and Normal Retirement Age</U> &#151; The Normal Retirement Date
shall be the first day of the month coincident with or next following the date on which a
Participant attains sixty-five (65)&nbsp;years of age (the Normal Retirement Age).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.42 <U>Participant</U> &#151; Any Employee who has qualified under the terms of the Plan for
participation therein and who remains so qualified.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.43 <U>Participant Directed Amount</U> &#151; The amount to be invested at the direction of a
Participant in accordance with the provision of Section&nbsp;4.7 hereof.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.44 <U>Pay Transfer</U> &#151; The portion of a Participant&#146;s Annual Compensation deferred
pursuant to the election described in Section&nbsp;3.1(a)(iii) and (v), contributed on his behalf to the
Trust and credited to the Participant&#146;s Pre-Tax Account. For tax purposes, including Section
414(h) of the Code, Pay Transfers shall be considered Employer contributions to the Plan.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.45 <U>Permanent and Total Disability</U> &#151; The permanent and lasting inability of a
Participant, due to illness, accident or other physical or mental incapability, to perform his
usual duties and services of his Employment. The determination as to whether Permanent and Total
Disability exists in any individual case shall be made by the Committee on the basis of uniform
standards consistently applied, which shall include analysis of the results of a medical or
psychiatric examination or examinations conducted at the instance of the Committee with respect to
such Employee, or in lieu of requiring such an examination, the Committee may use any other
available evidence of medical or psychiatric findings reasonably sufficient to serve as a basis for
such a determination. In the event the Committee finds that a Permanent and Total Disability does
not exist, then it shall by certified mail so notify the Participant in question who shall have the
rights set forth in the claims procedure in Section&nbsp;8.3.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.46 <U>Plan</U> &#151; The Plan as set forth herein, as amended and/or restated from time to
time. The Plan shall be known as the Aaron&#146;s, Inc. Employees Retirement Plan and Trust.
</DIV>

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<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.47 <U>Plan Administrator</U> &#151; The Committee, Employer, or other entity administering the
Plan in accordance with Article&nbsp;VIII hereof.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.48 <U>Plan Year</U> &#151; The Plan Year shall be January 1 through the next following December
31.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.49 <U>Pre-Tax Account</U> &#151; The account maintained for a Participant to record amounts
deferred pursuant to the election described in Section&nbsp;3.1(a)(v), and adjustments related thereto.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.50 <U>Qualified Nonelective Contribution</U> &#151; Employer contributions other than Matching
Contributions which are allocated to Participants&#146; accounts, which such Participants may not elect
to receive in cash until distributed from the Plan and which meet the Special Distribution
Restrictions.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.51 <U>Qualifying Participants</U> &#151; All Participants who are Employed on the last day of
the applicable Plan Year and who have a Year of Service for such Plan Year.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.52 <U>Roth 401(k) Contributions</U> &#151; Means the amount contributed by a Participant under
Section&nbsp;3.1(a)(iv) that is:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Designated irrevocably by the Participant as a Roth 401(k) Contribution that is
being made in lieu of all or a portion of the Elective Deferrals the Participant is
otherwise eligible to make under the Plan; and
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Treated as includible in the Participant&#146;s income at the time that the Participant
would have received the amount in cash if the Participant had not made the election.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.53 <U>Roth 401(k) Contributions Account</U> &#151; Means the subaccount maintained as a part of
a Participant&#146;s Account to record the Participant&#146;s interest attributable to Roth 401(k)
Contributions.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.54 <U>Roth Rollover Contributions</U> &#151; Means the amounts contributed to this Plan that are
attributable to Roth 401(k) contributions in accordance with Section&nbsp;3.2(c)(iii).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.55 <U>Roth Rollover Contributions Account</U> &#151; Means the subaccount maintained as a part
of a Participant&#146;s Account to record the Participant&#146;s interest attributable to rollovers of Roth
401(k) contributions and related earnings.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.56 <U>Secretary</U> &#151; The Secretary of the Treasury.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.57 <U>Special Distribution Restrictions</U> &#151; Amounts credited to a Participant&#146;s
account(s) which are 100% vested and nonforfeitable when so credited; and which are not
distributable to Participants or their Beneficiary(ies) merely by reason of any stated period of
participation or the lapse of any fixed number of years, nor earlier than the earliest of:
</DIV>

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<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Severance from Employment by the Participant; except that a &#147;Severance from
Employment&#148; shall not include the change in an individual&#146;s status from an Employee to a
&#147;leased employee,&#148; both as described in Section&nbsp;1.19;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Death of the Participant;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) Permanent and Total Disability of the Participant;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) Attainment of age 59<FONT style="FONT-size: 70%"><SUP>1</SUP></FONT>/<FONT style="FONT-size: 60%">2</FONT> by the Participant;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) Hardship of the Participant; or
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) With respect to Elective Deferrals and earnings thereon and Qualified Nonelective
Contributions (and earnings thereon) taken into account for purposes of Section&nbsp;3.4, upon
(i)&nbsp;termination of the Plan without establishment or maintenance of a successor defined
contribution plan; (ii)&nbsp;sale of substantially all assets used by the Employer in the trade
or business in which the Participant is Employed; or (iii)&nbsp;the sale of an incorporated
Affiliated Employer&#146;s interest in a subsidiary; provided, however, that such distributions
may only be made if and to the extent permitted by the Code and its regulations.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.58 <U>Top Paid Group</U> &#151; For any Plan Year, an Employee who is in the top twenty percent
(20%) of Employees when such Employees are ranked on the basis of compensation (as defined for
purposes of determining Highly Compensated Employees) paid during such Plan Year. For purposes of
such determination the following Employees shall be excluded:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Employees who have not completed 6&nbsp;months of service;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Employees who normally work fewer than 17<FONT style="FONT-size: 70%"><SUP>1</SUP></FONT>/<FONT style="FONT-size: 60%">2</FONT> hours per week;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) Employees who have not attained age 21;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) Employees who normally work not more than 6&nbsp;months during any year;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) Except to the extent provided in Regulations, employees who are included in a unit
of employees covered by a collective bargaining agreement between employee representatives
and the Employer; and
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) Employees who are nonresident aliens and who receive no earned income (within the
meaning of Code Section&nbsp;911(d)(2)) from the Employer which constitutes income from sources
within the United States (within the meaning of Code Section&nbsp;861(a)(3)).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Employer may elect to apply (a)&nbsp;through (d)&nbsp;above by substituting a shorter period of
service, smaller number of hours or months, or lower age, than that specified in (a)&nbsp;through (d).
</DIV>





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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">




<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.59 <U>Trust (or Trust Fund)</U> &#151; The fund maintained under the Plan in accordance with the
terms of the trust agreement, as amended from time to time, which constitutes a part of the Plan.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.60 <U>Trust Agreement</U> &#151; The agreement entered into between the Company and the Trustee
which provides for the holding and investment of the assets of the Plan.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.61 <U>Trustee</U> &#151; The individual(s) or financial institution(s) designated in the Trust
Agreement to hold the assets of the Plan.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.62 <U>Valuation Date</U> &#151; Any periodic and regularly scheduled date for valuation of the
assets of the Trust Fund and of the respective accounts of Participant; provided, however, that the
Plan Administrator may establish other valuation period(s) from time to time. Notwithstanding the
actual date of payment, no earnings are paid with respect to a distribution or withdrawal amount
after the Valuation Date for such distribution or withdrawal. The Annual Valuation Date shall
always be the last day of the Plan Year, presently, each December&nbsp;31. Assets of the Trust Fund
shall be valued daily by the Trustee, unless such date is not a business day, in which case,
Valuation Date shall mean the immediately preceding business day on which such assets were valued.
The Valuation Date for purposes of distributions under Article&nbsp;V or Article&nbsp;VII shall mean the date
of distribution to the Participant, or such earlier date after the event entitling the Participant
to a distribution as the Committee establishes for administrative reasons to value the distribution
to a Participant.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.63 <U>Vested Interest</U> &#151; The percentage of the value of a Participant&#146;s interest in his
account(s) that is nonforfeitable under the Plan.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.64 <U>Voluntary Tax Deductible Contribution Account</U> &#151; The account maintained for a
Participant to record any amounts which under the Plan are deemed to be voluntary tax deductible
contributions pursuant to Section&nbsp;3.2(b), and adjustments relating thereto.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.65 <U>Year of Service</U> &#151; A Plan Year (or other computation period required by the
context) during which the Employee completes at least 1,000 Hours of Service.
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center" style="font-size: 10pt; margin-top: 18pt">ARTICLE II
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt">ELIGIBILITY, PARTICIPATION AND SERVICE
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.1 <U>Eligibility for Participation</U> &#151;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Each Employee shall automatically become eligible to be a Participant in the Plan
on the Entry Date coincident with or next following the date on which the Employee first (i)
attains the age of twenty-one (21)&nbsp;years and (ii)&nbsp;completes at least one (1)&nbsp;Year of Service
if such Employee is Employed on the applicable Entry Date. With respect to Elective
Deferrals, if the date an Employee submits an election form in accordance with Section
3.1(a)(v) to the Plan Administrator or its agent designating a portion of his Annual
Compensation to be contributed to the Plan and indicating the manner in which such amount
shall be invested is later than his Entry Date, then his participation in the Plan shall
commence on the date the election form is submitted, or as soon thereafter as is
administratively practical. Elective Deferrals are not required as a condition of
participation in the Plan, nor as a condition for sharing in any Employer contributions
other than Matching Contributions, and the Entry Date of any Participant shall be determined
without regard to the filing date of any election form in accordance with Section&nbsp;3.1(a)(v).
A Participant shall remain a Participant until his Employment terminates or he incurs a
Break in Service, whichever first occurs. Upon the occurrence of either such event, his
participation shall cease.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) For purposes of eligibility for Plan participation, a Year of Service shall mean
the first twelve-month period during which an Employee has at least 1,000 Hours of Service.
The computation period initially to be taken into account for purposes of eligibility shall
be the twelve-month period commencing with the date of the Employee&#146;s Employment, whether
such Employment commenced prior or subsequent to the Effective Date. In the event that the
Employee fails to have at least 1,000 Hours of Service during this initial computation
period, the eligibility computation period shall be the first Plan Year commencing after the
date of Employment and, if necessary, succeeding Plan Years. A Participant&#146;s continued
eligibility to participate under the Plan shall be determined on a Plan Year basis.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.2 <U>Effect of Termination of Employment or Break in Service on Participation; Return to
Employment</U> &#151;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) A Participant whose Employment is terminated and who is thereafter Reemployed will
again be considered a Participant on the first date on which he completes an Hour of Service
upon Reemployment, or, if later, the date on which the election form described in Section
3.1 is submitted. A Participant who incurs a Break in Service shall not be considered a
Participant hereunder on the last day of the Plan Year in which the Break in Service occurs.
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) In the case of a Participant or former Participant who had a Vested Interest in
Employer contributions when he incurred a Break in Service, or a Participant who did not
have a Vested Interest in Employer contributions at that time but whose consecutive one year
Breaks in Service do not equal or exceed the greater of (i)&nbsp;five, or (ii)&nbsp;the aggregate
number of Years of Service before such period of Breaks in Service, he will again be
considered a Participant on the first date on which he completes an Hour of Service after
the Break in Service. Any other Employee who incurs a Break in Service must satisfy the
eligibility requirements of Section&nbsp;2.1 for participation in the Plan as if he were a new
Employee whose Employment commenced on the first date that he completes an Hour of Service
after the last day of the computation period in which the Break in Service occurred.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) The Plan Year shall be the computation period for purposes of determining whether a
Break in Service has occurred. The first Plan Year for this purpose, with respect to any
Participant, shall be the Plan Year which commences on or immediately after such
Participant&#146;s Entry Date.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) The period of a Participant&#146;s qualified military service as defined under Code
Section 414(u) shall not cause a Break in Service for a Participant reemployed in accordance
with veterans&#146; reemployment laws. Upon reemployment, a Participant&#146;s period of qualified
military service shall be included in Years of Service under Section&nbsp;5.5.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.3 <U>Maternity or Paternity Leave</U> &#151;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) In the case of an Employee who is absent from Employment on account of (i)&nbsp;the
Employee&#146;s pregnancy, (ii)&nbsp;the birth of a child of the Employee, (iii)&nbsp;the placement of a
child with the Employee in connection with the adoption of the child by the Employee or (iv)
an absence due to the need for caring for such child for a period beginning immediately
following such birth or placement, the Plan shall treat as Hours of Service, solely for
purposes of determining whether a Break in Service has occurred, the following hours:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) the Hours of Service which otherwise would normally have been credited to
such Employee but for such absence; or
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) if the Hours of Service in (i)&nbsp;cannot be determined, then eight (8)&nbsp;Hours
of Service for each day of such absence.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) The Hours of Service credited under this Section&nbsp;2.3 shall not exceed 501 Hours of
Service per absence and shall be credited in the Plan Year the absence begins only if an
Employee would be prevented from incurring a Break in Service in such Plan Year. In any
other case, such hours shall be credited in the immediately following Plan Year. The
Employee shall not be entitled to receive credit for maternity or paternity leave under this
Section&nbsp;2.3 unless such Employee furnishes to the Committee within
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">such reasonable time period as the Committee may establish evidence that the absence is
on account of one of the four (4)&nbsp;reasons specified in Section&nbsp;2.3(a) and evidence of the
duration of such absence.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.4 <U>Inactive Account Status</U> &#151; If any Participant (excluding an Employee whose
Employment is terminated) completes more than 500 Hours of Service but less than 1,000 Hours of
Service in any Plan Year, or if during a Plan Year a Participant has no more than 500 Hours of
Service but is on an Authorized Leave of Absence which would prevent him from having a Break in
Service, his Employer Contribution Account shall be placed on inactive status. In such case, such
Plan Year shall not be considered as a Year of Service for the purpose of determining the
Participant&#146;s Vested Interest in his Employer Contribution Account, and the Participant shall not
share in the Employer&#146;s contribution or in other allocations made pursuant to Section&nbsp;4.3 for any
such Plan Year, but he shall continue to receive allocations in accordance with Section&nbsp;4.2. In
the event such Participant has 1,000 Hours of Service in a subsequent Plan Year, his Employer
Contribution Account shall revert to active status for such Plan Year with full rights and
privileges under this Plan restored.
</DIV>

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</DIV>

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<DIV align="center" style="font-size: 10pt; margin-top: 18pt">ARTICLE III
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt">CONTRIBUTIONS AND ALLOCATIONS
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.1 <U>Employer Contributions</U> &#151; The Company shall make contributions to the Plan (all of
which are hereby expressly conditioned on their deductibility under Code Section&nbsp;404) by making
cash payments (or payments of property acceptable to the Trustee if such payments (i)&nbsp;are purely
voluntary, (ii)&nbsp;do not relieve the Company of an obligation to make contributions to this Plan, and
(iii)&nbsp;do not constitute prohibited exchanges under ERISA &#167; 406(a)(1)(A) or if payments are
described in ERISA &#167;408(e)) to the Trustee in one or more of the following methods:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) <U>Elective Deferrals</U> &#151;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) <U>Amount</U> &#151; For each Plan Year, the Company shall make Elective
Deferrals to this Plan in an amount equal to the aggregate Elective Deferrals
specified by Participants pursuant to their elections, subject to the limitations
and restrictions of paragraph (vi)&nbsp;below. Contributions are treated as Elective
Deferrals hereunder only if they are made after the Employee&#146;s performance of
services which relate to Annual Compensation that would have been paid to the
Employee absent the election. Amounts contributed in anticipation of future
performance of services shall not be treated as Elective Deferrals.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) <U>Allocation</U> &#151; Pay Transfers and Roth 401(k) Contributions specified
by Participant pursuant to his election shall, subject to the limitations and
restrictions of paragraph (vi)&nbsp;below, be allocated to such Participant&#146;s Pre-Tax and
Roth 401(k) Contributions Account.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) <U>Pay Transfers</U> &#151; Any Participant may specify an amount of Pay
Transfers to be deferred under the Plan which, together with the amount of Roth
401(k) Contributions specified by such Participant, may be up to 100% of such
Participant&#146;s Annual Compensation for any pay period. Prior to May&nbsp;1, 2010, each
Participant was permitted to defer up to 10% of his Annual Compensation as Pay
Transfers subject to the limitations contained in Sections&nbsp;3.3 and 3.4.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iv) <U>Roth 401(k) Contributions</U> &#151;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) <U>Election</U> &#151; Effective as of January&nbsp;1, 2011 and subject to
all the terms, conditions and limitations of the Plan, each Participant may
make an election to make Roth 401(k) Contributions in lieu of all or a
portion of the Pay Transfers that the Participant is otherwise entitled to
make under Section&nbsp;3.1(a). Except where otherwise provided, Roth 401(k)
Contributions shall be treated as Elective Deferrals for all purposes under
the Plan, including any Matching Contributions made pursuant to
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">Section&nbsp;3.1(c). A Participant&#146;s election under this Section&nbsp;3.1(a)(iv)
to make Roth 401(k) Contributions will remain in effect during the Plan Year
and for subsequent Plan Years until revised or terminated. However, the
Committee has the right at any time unilaterally to reduce prospectively the
Roth 401(k) Contributions that a Participant has elected under this Section
3.1(a)(iv) if the Committee acting in its absolute discretion determines
that such reduction might be necessary to satisfy the limitations under
Sections&nbsp;3.3 and 3.4.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) <U>Revision and Termination</U> &#151; An election to make Roth 401(k)
Contributions may be revised or terminated by a Participant in accordance
with the procedure in Section&nbsp;3.1(a)(v) of the Plan.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) <U>Allocation</U> &#151; The Roth 401(k) Contributions, if any, made by
a Participant will be credited to his or her Roth 401(k) Contributions
Account.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) <U>Separate Accounting</U> &#151; Contributions and withdrawals of Roth
401(k) Contributions will be credited to the Roth 401(k) Contributions
Account maintained for each Participant who has made Roth 401(k)
Contributions and no contributions other than Roth 401(k) Contributions and
properly attributable earnings shall be allocated to such Participant&#146;s Roth
401(k) Contributions Account. Similarly, contributions and withdrawals of
Roth Rollover Contributions will be credited to the Roth Rollover
Contributions Account maintained for each Participant who has made Roth
Rollover Contributions and no contributions other than Roth Rollover
Contributions and properly attributable earnings shall be allocated to such
Participant&#146;s Roth Rollover Contributions Account. The Plan will maintain
records of all such Roth 401(k) Contributions or Roth Rollover Contributions
made to a Participant&#146;s Account. All gains, losses, and other credits or
charges attributable to the Roth 401(k) Contributions Account or the Roth
Rollover Contributions Account shall be separately allocated to such
respective Account.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(v) <U>Procedure for Making Elections</U> &#151;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) The Plan Administrator shall have complete discretion to adopt and
revise procedures to be followed in making Elective Deferral elections (with
respect to Pay Transfers and Roth 401(k) Contributions). Such procedures
may include, but are not limited to, the manner in which elections may be
made, and the deadline for making elections and for requesting a
modification or revision of an Elective Deferral election including a
termination of any Elective Deferral election; provided, however, that no
election may be made to defer as an Elective Deferral any amount of
Applicable Compensation that has already been paid to a
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">Participant. Any procedures adopted by the Committee shall be
communicated to Participants.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) A Participant may elect to limit the amount of his Annual
Compensation (as defined in Section&nbsp;1.2) used in determining his deferral
amount by excluding all Annual Compensation recognized while an election
under this subsection is effective that is attributable to the exercise by
the Participant of a nonqualified stock option, or to any other item
designated on an election form by the Plan Administrator that would
otherwise be included as Annual Compensation hereunder. The election will
be prospectively only, and, if not made and effective concurrently with the
Participant&#146;s initial deferral election, shall be effective as of the first
day of the Calendar Quarter following the Calendar Quarter in which the
election has been delivered to the Plan Administrator or its agent. A
Participant may revoke such election at any time, effective as of the first
day of the Calendar Quarter following the Calendar Quarter in which the
revocation was made. Such election to exclude nonqualified stock option
income from Annual Compensation shall continue in effect for purposes of the
Participant&#146;s Elective Deferrals contributions to the Plan until the earlier
of the date the Participant making the election ceases participation in the
Elective Deferrals Portion of the Plan, or the effective date of the
Participant&#146;s revocation of such election to exclude nonqualified stock
option income.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) <U>Elective Deferrals Adjustment</U> &#151; Subject to the provisions
of this paragraph (v), a Participant who has elected under Section&nbsp;3.1(a)(v)
to defer a portion of his Annual Compensation for a Plan Year may elect each
Calendar Quarter to increase or reduce the amount of his deferral as
provided in this subsection. Subject to Section&nbsp;3.1(a)(v)(2), once during
any Calendar Quarter, a Participant may elect to increase or reduce the
amount of his deferral, effective as soon as administratively practicable
after the Plan Administrator&#146;s receipt of change instructions from the
Participant made in accordance with the Plan Administrator&#146;s procedures.
Any such change which becomes effective pursuant to this subsection shall
remain in effect until the earlier of the date the Participant making the
election ceases participation in the Plan, or the date a subsequent
adjustment election first becomes effective. In addition to the foregoing,
a Participant who has not elected to defer for a Plan Year the maximum
deferral as set forth in Section&nbsp;3.1(a) may at any time during the eleventh
month of such Plan Year elect to defer an amount for such Plan Year which,
when added to his other deferrals for such Plan Year, will not exceed such
maximum, but only to the extent that such amount may be prospectively
deferred from the portion of such Participant&#146;s Annual Compensation for such
Plan Year payable after the end of the eleventh month of such Plan Year.
Such end-of-the-year election is a special
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">annual election which shall not revoke, revise or otherwise affect such
Participant&#146;s deferral election previously made pursuant to Section
3.1(a)(v).
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) A Participant may elect to terminate his deferrals under the Plan,
effective as soon as administratively practicable after the Plan
Administrator&#146;s receipt of termination instructions from the Participant
made in accordance with the Plan Administrator&#146;s procedures;
<U>provided</U>, <U>however</U>, that such Participant cannot again elect
to defer a portion of his Annual Compensation pursuant to Section&nbsp;3.1(a)
until he has not participated in the Elective Deferrals portion of the Plan
for one (1)&nbsp;Calendar Quarter. Upon meeting such waiting period requirement,
the Participant may once again elect to defer a portion of his Annual
Compensation effective as soon as administratively practicable after the
Plan Administrator&#146;s receipt of a new election from the Participant made in
accordance with the Plan Administrator&#146;s procedures.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(vi) <U>Payroll Deductions</U> &#151; The contribution of Elective Deferrals shall
normally be accomplished through an automatic payroll deduction arrangement.
However, the Plan Administrator may, in its discretion, allow such contributions to
be made in a manner other than through regular payroll deductions if consistent with
applicable law and regulations.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(vii) <U>Other Limitations Concerning Elective Deferrals</U> &#151; In addition to
the other conditions and limitations set forth in the Plan, Elective Deferrals which
may, for a Plan Year, be otherwise made by a Participant and allocated to his
Account shall not be permitted, in the case of each Highly Compensated Participant,
if they would cause the Plan to fail the nondiscrimination requirements specified in
Section&nbsp;3.4 for such Plan Year, and, in the case of each Participant, if they would
cause the Plan to fail to satisfy the limitations of Section&nbsp;3.3 for such Plan Year.
The Committee shall have complete discretion to limit Elective Deferrals at any
time during the Plan Year, consistent with applicable law, so that the requirements
and limitations specified in Sections&nbsp;3.3 and 3.4 will be met.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) <U>Catch-Up Contributions</U> &#151; Further, all Participants who are eligible to
make Elective Deferrals under this Plan and who have attained age 50 before the close of the
taxable year shall be eligible to make &#147;catch-up&#148; contributions in accordance with, and
subject to the limitations of, Code Section&nbsp;414(v). Such contributions shall not be taken
into account for purposes of the provisions of the Plan implementing the required
limitations of Code Sections 402(g) and 415. The Plan shall not be treated as failing to
satisfy the provisions of the Plan implementing the requirements of Code Section&nbsp;401(k)(3),
401(k)(11), 401(k)(12), 410(b), or 416, as applicable, by reason of making of such catch-up
contributions.
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) <U>Matching Contributions</U> &#151;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) For each Calendar Quarter of a Plan Year, the Employer shall make a
Matching Contribution to the Plan, in the amount provided in this Section&nbsp;3.1(c)(i),
for the credit of each Participant contributing during such Calendar Quarter a
portion of his Annual Compensation as provided in Section&nbsp;3.1(a). Subject to the
next sentence and Section&nbsp;4.5, the amount contributed under this Section&nbsp;3.1(c)(i)
on behalf of each such Participant shall be fifty cents ($.50) for each one dollar
($1.00) of the Participant&#146;s Elective Deferrals during such Calendar Quarter
<U>provided</U>, <U>howeve</U>r, that for purposes of computing the Matching
Contribution of the Employer on behalf of a Participant for a Plan Year, to the
extent such Participant&#146;s Elective Deferrals exceeds four percent (4%) of his Annual
Compensation for such Plan Year such Elective Deferrals shall be disregarded.
Subject to Section&nbsp;4.3(c) and as provided in Section&nbsp;4.3(a), the Matching
Contribution of the Employer for any Calendar Quarter may, in the sole discretion of
the Employer, be reduced by any Forfeitures and amounts subject to potential future
buy-back options because of distributions made during such Calendar Quarter. If the
amount of Matching Contributions made pursuant to this Section&nbsp;3.1(c)(i) would
result in Excess Aggregate Contributions under Section&nbsp;3.5, then to the extent
necessary to prevent the Plan from discriminating under Code Section&nbsp;401, the
Employer, in its sole discretion, may (i)&nbsp;make the required Matching Contribution
and refund Excess Aggregate Contributions to Highly Compensated Employees in
accordance with Section&nbsp;3.5(c); (ii)&nbsp;treat such Excess Aggregate Contributions as
Forfeitures to be allocated among Non-Highly Compensated Employees as an additional
Matching Contribution for such Plan Year; or (iii)&nbsp;adjust the amount of Matching
Contributions to be made on behalf of some or all Highly Compensated Employees
making Elective Deferrals under the Plan in any manner permissible under the Code or
regulations in order to reduce or avoid Excess Aggregate Contributions for such Plan
Year.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) <U>Time of Making Contribution</U> &#151; Notwithstanding Section&nbsp;3.1(c)(i),
the Employer shall pay to the Trustee amounts which are to be contributed to the
Trust under this Section&nbsp;3.1 no later than the period permissible under Code Section
404(a)(6).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.2 <U>Employee Contributions</U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) <U>Employee&#146;s Non-Tax-Deductible Voluntary Contributions</U> &#151;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) Any Participant may, however, if permitted by, and pursuant to and in
accordance with such rules and regulations as may be established for that purpose by
the Committee and subject to the limitation contained in Section&nbsp;4.5, contribute to
the Trust under the Plan in any fiscal year of the Employer, such amount or amounts
in cash up to 100% of his Annual Compensation as he may determine to contribute.
Prior to May&nbsp;1, 2010, the amounts contributed under this
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">Section&nbsp;3.2(a), when added to all voluntary contributions made by the
Participant in prior years under this Plan and under any other qualified retirement
plan adopted by the Employer were not permitted to cause his total contributions to
exceed ten percent (10%) of the aggregate Annual Compensation paid to him by the
Employer during all years that he has been a Participant under the plans. In
addition, no voluntary contribution shall be in an amount less than One Hundred
Dollars ($100.00) unless such contribution is made through an automatic payroll
deduction plan and the aggregate amount contributed in a calendar year is at least
$100.00. A Participant may change the amount of his contribution from year to year,
provided such amount remains within the minimum and maximum limits hereinabove
specified. A contribution by a Participant shall be credited to his Employee
Contribution Account.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) Any Participant who has made voluntary contributions may withdraw from the
Trust Fund any portion of such voluntary contributions (but not earnings or income
thereon or appreciation attributable thereto in the Trust) by giving the Committee
at least sixty (60)&nbsp;days prior written notice thereof, and upon receipt of any such
notice the Committee shall direct the Trust to pay to such Participant at the
earliest practicable time the requested amount of voluntary contributions standing
to such Participant&#146;s credit in his Employee Contribution Account; <U>provided</U>,
<U>however</U>, that no such withdrawal shall be made in an amount less than One
Hundred Dollars ($100.00); and <U>further</U> <U>provided</U> that withdrawals
elected hereunder shall be allowable only in the event and only to the extent the
Trustee has on hand, or receives in hand at the time of any such request, in cash,
an amount sufficient to cover both obligations of the Trust due and coming due
within the reasonably near future and the aggregate amount of withdrawals elected
hereunder, and the Trustee shall not be required to sell assets or to borrow money
for the purpose of raising such cash, nor shall the Trustee be required to hold cash
available in anticipation of possible withdrawals hereunder. In the event the
Trustee has available some but not enough cash to cover the aggregate withdrawals,
the amount available shall be prorated among the electing Participants in proportion
to the amount of the elected withdrawal of each. To the extent that the available
cash funds of the Trust may be insufficient to cover withdrawals hereunder, the
elections therefor shall be null and void. Notwithstanding the foregoing, an
Employee&#146;s Non-Tax-Deductible Voluntary Contributions shall further be subject to
the provisions of Sections&nbsp;3.5 and 4.5 of the Plan. Any withdrawal of
Non-Tax-Deductible Voluntary Contributions under this Section&nbsp;3.2 shall be satisfied
first with such Contributions which were credited to the Participant&#146;s Employee
Contribution Account on or before December&nbsp;31, 1986.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) Elections to make, discontinue, withdraw or resume contributions shall be
in writing signed by the Participant and on such form or forms as the Committee
shall provide. The election form may be in any form or format (at the sole
discretion of the Plan Administrator) including electronic substitute or
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">facsimile which provides substantially the same assurances of authenticity and
reliability as a writing. Upon termination of Employment, the amount contributed by
a Participant shall be distributed in accordance with Article&nbsp;V.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) <U>Voluntary Tax Deductible Contributions By Participants</U> &#151;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) Notwithstanding this Section&nbsp;3.2(b) or any other provision of the Plan, the
Plan shall not accept any Employee contribution designated as a deductible employee
contribution for any taxable year of the Participant beginning after December&nbsp;31,
1986. Any such contribution shall be returned to the relevant Participant (or his
Beneficiary) as promptly as practicable after being tendered to the Plan.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) The amount in a Participant&#146;s Voluntary Tax Deductible Contribution
Account shall be invested as provided in Section&nbsp;4.7 of the Plan.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) Notwithstanding anything in this Plan to the contrary, in the event of
the Participant&#146;s death or his disability as defined in Code Section&nbsp;72(m)(7), the
amount in such Participant&#146;s Voluntary Tax Deductible Contribution Account, valued
as of the Valuation Date coincident with or next preceding the date of his death or
disability, shall be distributed as promptly as practicable after such death or
disability, to his Beneficiary or Beneficiaries determined pursuant to the
provisions of Article&nbsp;VI hereof in the event of death, or to such Participant or his
legally appointed guardian or representative in the event of disability. Except for
such distributions in the event of death or disability, and notwithstanding anything
to the contrary, the amount in a Participant&#146;s Voluntary Tax Deductible Contribution
Account will normally be distributed upon or as promptly as practicable after the
later to occur of: (i)&nbsp;the Participant&#146;s termination of Employment with the
Employer for any reason other than disability or death, or (ii)&nbsp;his attainment of
age 59-1/2; <U>provided</U>, <U>however</U>, that a Participant or a former
Participant who is no longer Employed by the Employer, who has then attained the age
of 59-1/2, may request in writing to the Committee and receive as promptly as
practicable after receipt by the Committee of such written request, a distribution
of the amount of his Voluntary Tax Deductible Contribution Account, valued as of the
Valuation Date coincident with or next preceding the date of such request; and
<U>provided</U> <U>further</U>, <U>however</U>, that a Participant or a former
Participant who is no longer Employed by the Employer, and who has not then attained
the age of 59-1/2, may request in writing to the Committee and receive as promptly
as practicable after receipt by the Committee of such written request, a
distribution of the amount in his Voluntary Tax Deductible Contribution Account,
valued as of the Valuation Date coincident with or next preceding the date of such
request, so long as such written request is on a form prescribed by the Committee
which shall clearly indicate such Participant&#146;s or former Participant&#146;s knowledge of
the possible penalty tax and other possible tax consequences imposed on a premature
distribution and shall set forth his agreement to pay any such tax.
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iv) The Committee shall provide such reports to the Participants and to the
Internal Revenue Service in such form and manner and at such times as may be
required under regulations promulgated by the Internal Revenue Service, including
without limitation, a report of receipt of voluntary tax deductible contributions.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(v) Notwithstanding anything in the Plan to the contrary, amounts in Voluntary
Tax Deductible Contribution Accounts may not be assigned, pledged or agreed to be
assigned or agreed to be pledged for any purpose, used for the purchase of life
insurance covering any Participant, or loaned in any manner to any person or party.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(vi) Notwithstanding anything in this Plan to the contrary, the Committee shall
administer and manage the Voluntary Tax Deductible Contribution Accounts of the
Participants in accordance with such regulations and rulings as the Internal Revenue
Service may promulgate and issue from time to time governing qualified voluntary tax
deductible employee contributions and the accounts established for same.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;<U>Rollover Contributions</U> &#151;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) <U>Acceptance of Rollover Contributions</U> &#151; With the consent of the
Committee the Trustee may receive and invest any amounts received by an Employee,
who is eligible to participate in the Plan in accordance with Section&nbsp;2.1 above,
from another qualified plan, either directly within the time prescribed by law for
such rollovers or through an Individual Retirement Account or Annuity whose assets
came solely from a qualified plan. Such amounts shall be held for the benefit of a
Participant in an Employee Rollover Contribution Account established for his
benefit. The Committee and the Trustee may request such information from the
Participant as they deem necessary to determine that a proper rollover contribution
is being made, and may refuse to permit a rollover of amounts which were received
from a qualified plan which permitted the distribution of a Participant&#146;s interest
in the form of a joint and survivor annuity. Rollover amounts shall be segregated
and considered an Employee Rollover Contribution Account, and shall be invested
pursuant to the Participant&#146;s direction in accordance with Section&nbsp;4.7. The
Committee will accept only a rollover contribution which it reasonably concludes is
a valid rollover contribution within the meaning of Treas. Reg. &#167; 1.402(c)-2 that
satisfies the requirements of Code Sections&nbsp;401(a)(31), 402(c), or 408(d)(3). If
the Committee determines that an invalid rollover contribution has been accepted by
the Plan, the Committee will distribute to the Employee the amount of the rollover
(and earnings attributable thereto) within a reasonable time after such
determination.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) <U>Withdrawal of Rollover Accounts</U> &#151; There shall be no withdrawals of
any portion of any rollover account by any Participant until such time as he is
</DIV>


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</DIV>




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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">otherwise eligible to receive the amount credited to his Employer Contribution
Account under this Plan (or would have been eligible, had he been vested in any part
of his Employer Contribution Account), <U>provided</U>, <U>however</U>, and
notwithstanding the foregoing, in the event of the termination of a Participant&#146;s
Employment with the Employer, as contemplated under Section&nbsp;5.5 of the Plan, for any
reason prior to retirement or death, such terminated Participant shall have the
right to receive all, but not less than all, of the amount standing to his credit in
his Employee Rollover Contribution Account, upon written request submitted to the
Committee at any time after such termination. Upon receipt of any such request, the
amount in such rollover account shall be distributed as directed by the terminated
Participant as promptly as practicable thereafter.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) <U>Roth Rollover Contributions</U>. A Participant who is an Eligible
Employee may contribute through a direct rollover made in accordance with &#167;
401(a)(31) of the Code and this Plan on his or her own behalf Roth Rollover
Contributions to this Plan an amount attributable to Roth 401(k) contributions under
another plan described in &#167; 402A(e)(1) of the Code, to the extent such rollover is
permitted under the rules set forth under &#167; 402(c) of the Code provided any such
amount (a)&nbsp;is in cash or in a form that is acceptable to the Committee and the
Trustee and (b)&nbsp;is made in accordance with such rules as the Committee and the
Trustee deem appropriate under the circumstances. An Eligible Employee&#146;s Roth
Rollover Contributions shall be credited when received to his or her Roth Rollover
Contributions Account.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.3
<U>Code Section 402(g) Limitations and Correction of Excess
Deferrals</U> &#151; Notwithstanding any other provision of this Plan, in no event shall the Elective Deferral(s),
including but not limited to Elective Deferrals under this Plan, of any individual with respect to
any taxable year of such individual exceed the dollar limitation in effect under Code Section
402(g) for such eyar (as adjusted), except to the extent permitted under Section&nbsp;3.1(a) above and
Code Section&nbsp;414(v), for all plans in which such individual is a participant, whether or not
maintained by the Employer. In the event such Elective Deferrals of a Participant or former
Participant exceed such limitation for any taxable year of such Participant, such Participant or
former Participant shall, not later than March 1 following the close of, and with respect to, the
taxable year in which such excess Elective Deferral was made, (i)&nbsp;notify the Plan Administrator in
writing of the Elective Deferrals made under any plan other than this Plan, (ii)&nbsp;allocate in
writing such excess Elective Deferral between or among such other plans and this Plan, and (iii)
state in writing that if such excess Elective Deferral allocable to the Plan is not distributed the
deferral limitations of Code Section 402(g) will be exceeded for the Participant&#146;s taxable year
with respect to which such Elective Deferral occurred. Upon such notification the Plan
Administrator shall distribute any excess Elective Deferral (and any income allocable thereto)
allocable to the Plan to the relevant Participant not later than April&nbsp;15 of the calendar year
following the close of the taxable year of the Participant with respect to which such excess
Elective Deferral was made. Effective January&nbsp;1, 2011, in the case of any distribution of excess
Elective Deferrals under this Section&nbsp;3.3, the Plan will distribute Pay Transfers first, then Roth
401(k) Contributions. The income allocable to any such excess for any such Plan Year shall be
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">the income allocable to such excess for the Plan Year plus the income allocable to such excess
for the period between the end of the Plan Year and the date of distribution of such excess. The
income allocable for the Plan Year shall be determined by multiplying the income for the Plan Year
allocable to Elective Deferrals by a fraction. The numerator of the fraction is the excess
Elective Deferral under the Plan by the Participant for the Plan Year. The denominator of the
fraction is the total account balance of the Participant attributable to Elective Deferrals as of
the end of the Plan Year, reduced by any gain allocable to such total amount for the Plan Year and
increased by any loss allocable to such total amount for the Plan Year. The income allocable to
the excess for the period between the close of the Plan Year and the date of distribution of such
excess may be determined, at the option of the Company, either (i)&nbsp;under the fractional method
described above based on earnings for the period up to the last day of the month preceding the date
of distribution, or (ii)&nbsp;in an amount equal to ten percent (10%) of the income allocable to the
excess for the Plan Year being tested, multiplied by the number of calendar months that have
elapsed since the end of such Plan Year, treating any distribution made on or before the fifteenth
(15th) day of a month as having been made on the last day of the prior month and any distribution
made after such fifteenth (15th) day as having been made on the first day of the following month.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.4
<U>Limitation on Elective Deferrals</U> &#151;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) <U>Limitation</U>- Notwithstanding any provision in the Plan to the contrary, in
any Plan Year the Average Deferral Percentage for Highly Compensated Employees shall not
exceed the greater of (i)&nbsp;or (ii)&nbsp;below:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) The Average Deferral Percentage of all other Eligible Employees who are
Non-Highly Compensated Employees, multiplied by l.25, or
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) The Average Deferral Percentage of all other Eligible Employees who are
Non-Highly Compensated Employees, multiplied by two (2); <U>provided</U>,
<U>however</U>, that in this case the Average Deferral Percentage of the Highly
Compensated Employees shall not exceed the Average Deferral Percentage of the
Non-Highly Compensated Employees by more than two (2)&nbsp;percentage points, or such
lesser amount as may be required by Regulations issued by the Secretary;
<U>provided</U>, <U>however</U>, that this subsection (a)(ii) may not be used if
Section&nbsp;3.5(a)(ii) is used for purposes of contributions taken into account under
Section&nbsp;3.5 for that Plan Year.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) <U>Average Deferral Percentage</U> &#151; For purposes of subsection (a)&nbsp;above, the
percentage of Annual Compensation actually deferred as an Elective Deferral by a specified
group of Employees (the &#147;Average Deferral Percentage&#148;) shall be the average of the ratios
(calculated separately for each Eligible Employee in such group) of:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) the amount of Elective Deferrals actually paid to the Trust on behalf of
each such Eligible Employee and credited to his Pre-Tax Account with respect to such
Plan Year, to
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) the Eligible Employee&#146;s Annual Compensation for such Plan Year.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">For purposes of the preceding sentence, the Employer may elect to include as an amount
contributed as Elective Deferrals on behalf of a Participant for purposes of this Section
3.4, under such rules as the Secretary may prescribe, (i)&nbsp;any Matching Contributions which
meet the Special Distribution Restrictions; and (ii)&nbsp;any amount contributed by the Employer
pursuant to a salary reduction agreement and which is not includable in the gross income of
the Employee under Code Section&nbsp;125. Average Deferral Percentages shall be computed to the
nearest one hundredth of one percent (1/100%). The Average Deferral Percentage for
Non-Highly Compensated Employees shall be determined based on the amount of Elective
Deferrals and Annual Compensation for the preceding Plan Year with respect to Non-Highly
Compensated Employees for such preceding Plan Year in accordance with regulations and
rulings issued by the Internal Revenue Service.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) <U>Special Adjustments</U> &#151; For purposes of this Section&nbsp;3.4, if any Highly
Compensated Employee is eligible to have Elective Deferrals (or other contributions taken
into account in determining Average Deferral Percentages) allocated to his account under two
or more plans or arrangements described in Code Section 401(k) which are maintained by the
Employer or an Affiliated Employer, all such Elective Deferrals (and other such
contributions) shall be aggregated as if made under a single plan or arrangement. If two
(2)&nbsp;or more plans of the Employer are treated as one (1)&nbsp;plan for the purposes of Code
Section 410(b) and/or Code Section&nbsp;401(a)(4) because such plans would not otherwise satisfy
such Code Section 410(b) and/or Code Section&nbsp;401(a)(4), such plans shall be treated as one
(1)&nbsp;plan for purposes of this Section&nbsp;3.4. If a Highly Compensated Employee participates in
two (2)&nbsp;or more plans of the Employer to which such contributions are made by or on behalf
of such Highly Compensated Employee, all such contributions shall be aggregated for purposes
of this Section&nbsp;3.4.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) <U>Adjustment of Elective Deferrals</U> &#151; If during a Plan Year the Committee
determines that there is a likelihood that the Average Deferral Percentage of the Highly
Compensated Employees will exceed the limitation specified in subsection (a), then the
Committee may prospectively reduce the deferrals of the Highly Compensated Employees by such
amount and beginning as of such pay period during the Plan Year as is deemed necessary by
the Committee in its sole discretion to prevent the limitation in subsection (a)&nbsp;from being
exceeded for the Plan Year. The Committee may terminate (in whole or in part) any reduction
of deferrals under this subsection which is no longer necessary to prevent the limitation
specified in subsection (a)&nbsp;from being exceeded for the Plan Year. Whenever necessary
during the Plan Year, the Committee may institute further reductions of deferrals, or
reinstate reductions of deferrals, to the extent required to prevent the limitation in
subsection (a)&nbsp;from being exceeded. The Committee may determine the maximum percentage that
may be contributed for any period by all Highly Compensated Employees, which may be a
uniform percentage, or which may be adjusted for each affected Participant, as determined by
the Committee.
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) <U>Additional Adjustments</U> &#151; Notwithstanding any reductions of deferrals that
are made by the Committee pursuant to subsection (d)&nbsp;above, if the limitation in subsection
(a)&nbsp;will apparently be exceeded, as determined by the Committee in its sole discretion, then
as soon as is practical the Committee shall further reduce Elective Deferrals of all
Participants who are Highly Compensated Employees. The total amount of Elective Deferrals
by the Highly Compensated Employees which will apparently exceed the limitation in
subsection (a)&nbsp;shall reduce, pro rata, such deferral percentage of each Highly Compensated
Employee.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) <U>Distribution of Excess Contributions and Income</U> &#151;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) If the Elective Deferrals feature of the Plan fails the limitations of
subsection (a)&nbsp;for any Plan Year, then, except as may be otherwise provided in this
Section, any Excess Contributions for such Plan Year (and net any income allocable
thereto) shall be distributed to the Highly Compensated Employees not later than 2<FONT style="FONT-size: 70%"><SUP>1</SUP></FONT>/<FONT style="FONT-size: 60%">2</FONT>
months following the Plan Year with respect to which such Excess Contributions were
made. Alternatively, any Excess Contributions may be distributed not later than the
end of the Plan Year following the Plan Year with respect to which the Excess
Contributions were made, provided that the Company pays any applicable excise tax on
such distribution. Effective January&nbsp;1, 2011, in the case of Excess Contributions,
the Plan will distribute Pay Transfers first, then Roth 401(k) Contributions.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) Excess Contributions shall be adjusted for income (gain or loss),
including for the period between the end of the Plan Year and the date of the
distribution (the &#147;Gap Period&#148;). Such income may be determined and allocated using
any of the methods set forth below, as determined by the Committee:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) The Committee may use any reasonable method for computing income,
provided that the method does not violate Code Section&nbsp;401(a)(4), is used
consistently for all Participants and all corrective distributions under the
Plan for the Plan Year, and is used by the Plan for allocating income to
Participants&#146; Accounts. A method will not fail to be considered reasonable
merely because the income allocable to Excess Contributions is determined on
a date that is no more than seven (7)&nbsp;days before the distribution.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) The Committee may allocate income to Excess Contributions for the
Plan Year by multiplying the income for the Plan Year allocable to the
Elective Deferrals and other amounts taken into account under the actual
deferral percentage test under this Section&nbsp;3.4 by a fraction, the numerator
of which is the Excess Contributions for the Participant for the Plan Year
and the denominator of which is the sum of (i)&nbsp;the Account balance
attributable to Elective Deferrals and other contributions taken into
account under the actual deferral percentage test
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">under this Section&nbsp;3.4 as of the beginning of the Plan Year and (ii)
any additional amount of such contributions made for the Plan Year.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) The Committee may use the safe harbor method in this subparagraph
(3)&nbsp;to determine income on Excess Contributions for the Gap Period to add to
the Plan income allocated pursuant to (1)&nbsp;or (2)&nbsp;above. Under this safe
harbor method, income on Excess Contributions for the Gap Period is equal to
ten percent (10%) of the income allocable to Excess Contributions for the
Plan Year determined under subparagraph (2)&nbsp;above, multiplied by the number
of calendar months that have elapsed in the Gap Period. For purposes of
calculating the number of calendar months that have elapsed under this safe
harbor method, a corrective distribution that is made on or before the
fifteenth (15<SUP style="FONT-size: 85%; vertical-align: text-top">th</SUP>) day of a month is treated as made on the last
day of the preceding month and a distribution made after the fifteenth
(15<SUP style="FONT-size: 85%; vertical-align: text-top">th</SUP>) day of a month is treated as made on the last day of the
month.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) The Committee may determine the income for the aggregate of the
Plan Year and the Gap Period by applying the alternative method provided
under subparagraph (2)&nbsp;above to this aggregate period, by (i)&nbsp;substituting
the income for the Plan Year plus the Gap Period for the income for the Plan
Year, and (ii)&nbsp;substituting the amounts taken into account under the actual
deferral percentage test under this Section&nbsp;3.4 for the Plan Year plus such
contributions for the Gap Period for the amounts taken into account under
the actual deferral percentage test under this Section&nbsp;3.4 for the Plan
Year, in determining the fraction that is multiplied by the income on that
Account.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">Effective for Plan Years after December&nbsp;31, 2007, the provisions regarding the
adjustment for Gap Period income shall no longer apply.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) The amount of Excess Contributions to be distributed with respect to an
Employee for a Plan Year shall be reduced by any excess Elective Deferrals
previously distributed during the taxable year ending in the same Plan Year.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iv) Any such distribution of Excess Contributions and income thereon shall be
made to Highly Compensated Employees beginning with the Highly Compensated Employee
with the highest dollar amount of such contributions. Any such distribution shall
be completed regardless of any provisions of the Plan restricting distributions.
Excess Contributions distributed to a Highly Compensated Employee and earnings
thereon shall be distributed pro rata from any Account that contains contributions
used in computing Average Deferral Percentages, based on contributions made to such
Accounts during such Plan Year. Distributions of Excess Contributions for a Plan
Year shall be included in income as of the date the Highly Compensated Employee
would have received
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">such amounts in cash absent his election to defer his Annual Compensation,
based on the date of his first Elective Deferrals for such Plan Year.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g) <U>Determinations By Committee</U> &#151; Notwithstanding the foregoing provisions of
this Section&nbsp;3.4, any determination required by this Section&nbsp;3.4 shall be made by the
Committee, and the determination by such Committee of the method of compliance with Section
3.4(a) and reduction of deferrals in excess of that permitted by Section&nbsp;3.4(a), in
accordance with Section&nbsp;3.4(d) or 3.4(e), and the determination of the amount of any Excess
Contribution to be distributed pursuant to Section&nbsp;3.2(f), shall be final, binding, and
conclusive as to all Participants, former Participants, Beneficiaries, and any other person
or entity associated with or benefiting from this Plan.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(h) <U>Priority of Application of Sections</U> &#151; Section&nbsp;3.3 shall be applied before
this Section&nbsp;3.2; <U>provided</U>, <U>however</U>, that, except to the extent provided in
Regulations, any Pay Deferral distributed under Section&nbsp;3.3 shall be deemed not to have been
distributed for purposes of this Section&nbsp;3.4. This Section&nbsp;3.4 shall be applied before
Section&nbsp;3.5 of the Plan.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) <U>Vesting of Employer Contributions</U> &#151; Notwithstanding the foregoing
provisions of this Section&nbsp;3.4 or any other provision of the Plan, if the limitation in
subsection (a)&nbsp;is exceeded, the Plan Administrator may, in its sole discretion, determine
that any part or all of the Matching Contributions and/or any other contributions made by
the Employer, if any, shall be fully vested to the extent required to comply with the
limitation in subsection (a)&nbsp;as of the Annual Valuation Date for the Plan Year in which such
determination is made.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(j) <U>Multiple Use Limitation</U> &#151; The multiple use test described in Treasury
Regulation &#167; 1.401(m)-2 shall not apply for Plan Years beginning after December&nbsp;31, 2001.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(k) Notwithstanding any provision in the Plan, in the event that the Plan initially
fails the Average Deferral Percentage test with respect to any such Plan Year, the failure
shall be corrected by the Employer, by reducing the Elective Deferrals amounts of the Highly
Compensated Employees by the Dollar Leveling Method, and by paying the amount of each such
reduction (with earnings and accretions attributed thereto, and reduced by any loss
allocable thereto), net of any tax withholding required, to the Highly Compensated Employee
whose Elective Deferrals amounts were so reduced.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) &#147;Dollar Leveling Method&#148; means the method of reducing (by payment of
presumptive Elective Deferrals amounts to the respective Highly Compensated Employee
whose current remuneration was reduced to generate such amounts) the total Elective
Deferrals amounts of the Highly Compensated Employees for a given Plan Year, as
described herein. The aggregate dollar amount by which the Elective Deferrals
amounts of all Highly Compensated Employees must be reduced to achieve compliance
with the applicable limitation
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">is determined; then the Elective Deferrals amounts of the Highly Compensated
Employee(s) having the highest Elective Deferrals amounts for such year to the
higher of (A)&nbsp;the level at which the Average Deferral Percentage test is passed by
the Plan without the reduction of the Elective Deferrals amounts of any other Highly
Compensated Employee, or (B)&nbsp;the Elective Deferrals amounts of the Highly
Compensated Employee(s) having the next highest Elective Deferrals amount. If the
process described in the preceding sentence does not result in Elective Deferrals
amount reductions equal to the requisite aggregate reduction amount, the process
described in the preceding sentence shall be repeated at progressively descending
Elective Deferrals amount levels among Highly Compensated Employees until the
required aggregate reduction has been achieved.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.5 <U>Nondiscrimination Test For Matching Contributions and Employee Non-Tax-Deductible
Contributions</U> &#151; Notwithstanding any other provision of the Plan, Matching Contributions and
Employee Non-Tax-Deductible Voluntary Contributions (and any other contribution taken into account
in determining Average Contribution Percentages) shall, to the extent not taken into account under
Section&nbsp;3.4, be further limited in accordance with the following:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) <U>Average Contribution Percentage Limitation</U> &#151; The Average Contribution
Percentage of eligible Highly Compensated Employees shall be limited to the greater of (i)
125% of such Average Contribution Percentage for all Non-Highly Compensated Employees for
the relevant Plan Year, or (ii)&nbsp;the lesser of (A)&nbsp;200% of such Average Contribution
Percentage for all such Non-Highly Compensated Employees, or (B)&nbsp;such Average Contribution
Percentage for all such Non-Highly Compensated Employees plus two percentage points, or (C)
such lesser percentage as the Secretary may prescribe by Regulations; <U>provided</U>,
<U>however</U>, that subsection (a)(ii) shall not apply if Section&nbsp;3.4(a)(ii) is relied
upon with respect to Elective Deferrals for such Plan Year; <U>provided</U>,
<U>further</U>, that the Average Contribution Percentage for Non-Highly Compensated
Employees shall be the percentage for the Plan Year preceding the Plan Year being tested
unless the Employer elects to use the current Plan Year in accordance with applicable
Regulations issued by the Secretary.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) <U>Employees Taken Into Account</U> &#151; Each Employee who is eligible to make
contributions, or be credited with Elective Deferrals and/or Matching Contributions shall be
taken into account as a Highly Compensated Employee or Non-Highly Compensated Employee, as
applicable, for purposes of this Section, whether or not any such contributions or Elective
Deferrals are made by or on behalf of such Employee.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) <U>Distribution of Excess Aggregate Contributions and Income</U> &#151;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) Notwithstanding any other provision of the Plan, any Excess Aggregate
Contributions for such Plan Year (and net any income allocable thereto) shall be
distributed to the Highly Compensated Employees not later than
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">2<FONT style="FONT-size: 70%"><SUP>1</SUP></FONT>/<FONT style="FONT-size: 60%">2</FONT> months following the Plan Year with respect to which such Excess Aggregate
Contributions were made. Alternatively, any Excess Aggregate Contributions may be
distributed not later than the end of the Plan Year following the Plan Year with
respect to which the Excess Aggregate Contributions were made, provided that the
Company pays any applicable excise tax on such distribution. Any Excess Aggregate
Contribution shall be deemed to be attributable to the following contributions for
the relevant Plan Year in the order indicated: (i)&nbsp;Non-Tax-Deductible Voluntary
Contributions, (ii)&nbsp;Matching Contributions, and (iii)&nbsp;if any other contributions are
included in the calculation of Average Contribution Percentages, then pro rata from
such other contributions so included.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) Excess Aggregate Contributions shall be adjusted for income (gain or
loss), including for the Gap Period. Such income may be determined and allocated
using any of the methods set forth below, as determined by the Committee:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) The Committee may use any reasonable method for computing income,
provided that the method does not violate Code Section&nbsp;401(a)(4), is used
consistently for all Participants and all corrective distributions under the
Plan for the Plan Year, and is used by the Plan for allocating income to
Participants&#146; Accounts. A method will not fail to be considered reasonable
merely because the income allocable to Excess Aggregate Contributions is
determined on a date that is no more than seven (7)&nbsp;days before the
distribution.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) The Committee may allocate income to Excess Aggregate Contributions
for the Plan Year by multiplying the income for the Plan Year allocable to
the Elective Deferrals, Matching Contributions and other amounts taken into
account under the actual contribution percentage test under this Section&nbsp;3.5
by a fraction, the numerator of which is the Excess Aggregate Contributions
for the Participant for the Plan Year and the denominator of which is the
sum of (i)&nbsp;the Account balance attributable to Elective Deferrals, Matching
Contributions and other contributions taken into account under the actual
contribution percentage test under this Section&nbsp;3.5 as of the beginning of
the Plan Year and (ii)&nbsp;any additional amount of such contributions made for
the Plan Year.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) The Committee may use the safe harbor method in this subparagraph
(3)&nbsp;to determine income on Excess Aggregate Contributions for the Gap Period
to add to the Plan income allocated pursuant to (1)&nbsp;or (2)&nbsp;above. Under this
safe harbor method, income on Excess Aggregate Contributions for the Gap
Period is equal to ten percent (10%) of the income allocable to Excess
Aggregate Contributions for the Plan Year determined under subparagraph (2)
above, multiplied by the number of calendar months that have elapsed in the
Gap Period. For purposes of
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">calculating the number of calendar months that have elapsed under this
safe harbor method, a corrective distribution that is made on or before the
fifteenth (15<SUP style="FONT-size: 85%; vertical-align: text-top">th</SUP>) day of a month is treated as made on the last
day of the preceding month and a distribution made after the fifteenth
(15<SUP style="FONT-size: 85%; vertical-align: text-top">th</SUP>) day of a month is treated as made on the last day of the
month.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) The Committee may determine the income for the aggregate of the
Plan Year and the Gap Period by applying the alternative method provided
under subparagraph (2)&nbsp;above to this aggregate period, by (i)&nbsp;substituting
the income for the Plan Year plus the Gap Period for the income for the Plan
Year, and (ii)&nbsp;substituting the amounts taken into account under the actual
contribution percentage test under this Section&nbsp;3.5 for the Plan Year plus
such contributions for the Gap Period for the amounts taken into account
under the actual contribution percentage test under this Section&nbsp;3.5 for the
Plan Year, in determining the fraction that is multiplied by the income on
that Account.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">Effective for Plan Years after December&nbsp;31, 2007, the provisions regarding the
adjustment for Gap Period income shall no longer apply.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) Any such distribution of Excess Aggregate Contributions and income
thereon shall be made to Highly Compensated Employees beginning with the Highly
Compensated Employee with the highest dollar amount of undistributed Matching
Contributions for the Plan Year. Any such distribution may and shall be made
without regard to any other provision of the Plan restricting distributions.
Further, any such Excess Aggregate Contributions distributed to a Highly Compensated
Employee (with earnings thereon) shall be distributed pro rata from any Account,
which contains contributions used in computing Average Contribution Percentages,
based on contributions made to such Accounts during such Plan Year. Distributions
of Excess Aggregate Contributions for a Plan Year shall be included in income as of
the date the Highly Compensated Employee would have received such amounts in cash
absent his election to defer his Annual Compensation, based on the date of his first
Elective Deferrals for such Plan Year.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iv) <U>Alternative Treatment of Excess Aggregate Contribution</U> &#151;
Notwithstanding Section&nbsp;3.5(c)(ii), the Plan Administrator may, in its discretion
and in accordance with the provisions of Section&nbsp;3.1(c)(i), either (i)&nbsp;adjust the
amount of Matching Contributions to be made on behalf of some or all Highly
Compensated Employees making Elective Deferrals under the Plan in order to reduce or
avoid Excess Aggregate Contributions, or (ii)&nbsp;treat Excess Aggregate Contributions
of all Highly Compensated Employees as Forfeitures to be allocated among Non-Highly
Compensated Employees as an additional Matching Contribution for the Plan Year.
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) <U>Priority of Application of Plan Provisions</U> &#151; The provisions of Section&nbsp;3.3
shall be applied before Section&nbsp;3.4, which, in turn, shall be applied before this Section
3.5.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) <U>Special Adjustments</U> &#151; For purposes of this Section&nbsp;3.5, the following rules
shall apply:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) If any Highly Compensated Employee is eligible to have Matching
Contributions and Employee Non-Tax-Deductible Voluntary Contributions (or other
contributions taken into account in determining Average Contribution Percentages)
allocated to his account under two or more plans or arrangements described in Code
Section 401(m) maintained by the Company or an Employer, all such contributions
shall be aggregated as if made under a single plan or arrangement.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) If two (2)&nbsp;or more plans of the Employer are treated as one (1)&nbsp;plan for
purposes of Code Section 410(b) and/or Code Section&nbsp;401(a)(4) because such plans
would not otherwise satisfy such Code Section 410(b) and/or Code Section&nbsp;401(a)(4),
such plans shall be treated as one (1)&nbsp;plan for purposes of this Section. If a
Highly Compensated Employee participates in two (2)&nbsp;or more plans of the Employer to
which such contributions by or on behalf of such Highly Compensated Employee are
made, all such contributions shall be aggregated for purposes of this Section.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.6 <U>Fund for Exclusive Benefit of Participants</U> &#151; All assets of the Trust Fund shall be
held hereunder for the exclusive benefit of the Participants and their Beneficiaries for the
purpose of distributing to such Participants and Beneficiaries both the corpus and income of the
Trust Fund in accordance with the provisions of Article&nbsp;V hereof. No part of the Trust Fund corpus
or income shall be used for or diverted to purposes other than for the exclusive benefit of
Participants and Beneficiaries under the Plan, whether by operation of law or natural termination
of contracts, by power of revocation or amendment, by the happening of a contingency, by collateral
arrangement or by any other means; provided that the Employer hereby reserves the right to amend or
revoke the Plan at any time as provided in Article&nbsp;X and XI hereof.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To the extent permitted by the Code and notwithstanding anything herein to the contrary, upon
the Employer&#146;s request, a contribution which was made by a mistake of fact, or conditioned upon the
deductibility of the contribution under Code Section&nbsp;404, shall be returned to the Employer within
one year after the payment of the contributions or the disallowance of the deduction for such
contribution (to the extent disallowed), whichever is applicable.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.7 <U>Contributions on Account of Veteran&#146;s Reemployment Rights</U> &#151;  An Employee
reemployed after a period of qualified military service in accordance with Code Section 414(u)
shall be credited with Matching Contributions for his period of qualified military service to the
extent that he contributes an amount up to the total Elective Deferrals attributable to his period
of
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">qualified military service in accordance with (a), within the period determined under (b), and
based on the assumptions in (c):
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) <U>Repayment Amount</U> &#151; The Employee may make contributions under this Section
3.7 in one or more payments that total no more than the total Elective Deferrals and/or
Non-Tax-Deductible Voluntary Contributions he would have been permitted to contribute during
his period of qualified military service, subject to otherwise applicable limitations
contained in Code Sections&nbsp;402(g), 403(b), 404(a), 404(h), 408, 415 or 457 with respect to
the year in which the contributions are made, had he continued to be employed by the
Employer during such period of qualified military service. Adjustment of the amount shall
be made for any Elective Deferrals and/or Non-Tax-Deductible Voluntary Contributions
actually made during the period. Amounts contributed under this section shall not include
the crediting of any earnings prior to the date the contribution is actually made.
Allocation of forfeitures with respect to the period of qualified military service is not
required. In the absence of specific designation by the Employee, payments shall be first
characterized as Elective Deferrals up to the maximum amount permitted.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) <U>Repayment Period</U> &#151; The Employee must make contributions under this Section
3.7 to the Plan within a period beginning on his date of reemployment and ending as of the
earlier of (i)&nbsp;a period equal to three times his period of qualified military service under
Code Section&nbsp;414(u), or (ii)&nbsp;five years.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) <U>Annual Compensation Assumption</U> &#151; For purposes of determining the amount of
contributions permitted under this section, the reemployed Employee will be treated as
having received during his period of qualified military service the compensation included in
Annual Compensation determined under Section&nbsp;1.2 for periods of qualified military service.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)
<U>Accounts</U> &#151; Once contributions by the Employer and Employee have been made
under this section, the contribution will be allocated to the appropriate Employer
Contribution Account, Pre-Tax Account, Matching Account or Employee Contribution Account, as
applicable.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) <U>Compliance</U> &#151; Contributions by the Employer and an Employee rehired
following qualified military service are intended to comply with Code Section 414(u) and any
regulations or rulings thereunder as may be issued from time to time.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.8 <U>Recontribution of Withdrawals for Home Purchase or Construction</U> &#151; Any Participant
or former Participant who received a &#147;qualified distribution&#148; (as defined in Code Section
1400Q(b)(2)) from this Plan or any other tax-qualified plan may, during the &#147;applicable period&#148; (as
defined in Code Section&nbsp;1400Q(b)(3)), make one or more contributions in an aggregate amount not to
exceed the amount of such qualified distribution to the Plan as a rollover contribution under
Section&nbsp;3.2(c).
</DIV>

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</DIV>

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<DIV align="center" style="font-size: 10pt; margin-top: 18pt">ARTICLE IV
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt">INTEREST OF PARTICIPANTS
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.1 <U>Accounts of Participants</U> &#151;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The Trustee shall, as applicable, maintain six separate accounts on its books for
each Participant, for recordkeeping purposes only: (i)&nbsp;Employee Rollover Contribution
Account, (ii)&nbsp;Employer Contribution Account, (iii)&nbsp;Employee Contribution Account, (iv)
Pre-Tax Account, (v)&nbsp;Matching Account, (vi)&nbsp;Voluntary Tax Deductible Contribution Account,
(vii)&nbsp;Roth 401(k) Contributions Account, and (viii)&nbsp;Roth Rollover Contributions Account.
Except for certain investment purposes, the maintenance of individual accounts is primarily
for accounting purposes, and a segregation of the assets of the Trust Fund to each account
shall not be required. Distributions and withdrawals made from an account shall be charged
to the accounts as of the date paid or the date processed in accordance with Section&nbsp;4.7.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) The Trustee may create subaccounts for any account listed in Section&nbsp;4.1(a). It is
expressly contemplated that the Trustee shall create a subaccount for amounts the Employer
contributes on behalf of a Participant (as increased or decreased under Section&nbsp;4.2 hereof)
while such an Employee is a five percent (5%) or more owner of the Employer and that if any
amounts are distributed under this Plan from the Employer Contribution Account (for reasons
other than disability) before a Participant attains age 59-1/2, that such amounts shall not
be distributed from such subaccount to the extent possible.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.2 <U>Allocation of Income, Expense, Fluctuations in Asset Value, Etc. &#151; As of the close of
business on each Valuation Date</U>:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The Trustee shall determine, in such reasonable ways and from such information as
the Trustee may deem appropriate, the fair market value of the separate Investment Funds of
the Trust Fund, including but not limited to any Employer contributions, Employee Elective
Deferrals, Employee voluntary non-tax-deductible contributions (if any), Employee voluntary
tax deductible contributions (if any), and Employee rollover contributions (if any) received
by the Trust since the preceding Valuation Date.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) The Plan Administrator, or its agent, shall make appropriate adjustments in the
Employer Contribution Accounts, Pre-Tax Accounts, Matching Accounts, Employee Contribution
Accounts (if any), Voluntary Tax Deductible Contribution Accounts (if any), Employee
Rollover Contribution Accounts (if any), Roth 401(k) Contributions Account, and Roth
Rollover Contributions Account of all Participants, former Participants and Beneficiaries
who have unpaid balances in their accounts at such time, by allocating <U>pro</U>
<U>rata</U> among such accounts based on the respective balances thereof
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">as of the Valuation Date for which the valuation is then being made and on the relative
periods of time amounts have been credited to the respective Participants&#146; accounts, any
increases and decreases in the value of the assets of the appropriate separate Investment
Funds of the Trust Fund and any income (other than contributions), commissions or any other
transfer costs involved in purchasing assets for the separate Investment Funds, and realized
gains and losses of the appropriate separate Investment Funds of the Trust Fund since the
preceding Valuation Date.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) Amounts in a Participant&#146;s Employer Contribution Account and Matching Account are
subject to Forfeiture, disposition and reinstatement, or reallocation in accordance with the
provisions of Sections&nbsp;4.3(a), 4.4 and 5.5(c), subject, however, to Section&nbsp;3.4(e).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.3 <U>Special Rules&nbsp;Regarding Contributions, Forfeitures, and Other Allocations</U> &#151;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) <U>In General</U> &#151; As of each Annual Valuation Date, and after the allocation
provided in Section&nbsp;4.2, subject to the provisions of paragraph (c)&nbsp;of this Section&nbsp;4.3, (i)
any Forfeitures occurring for such Plan Year shall, in the sole discretion of the Employer,
either reduce the Matching Contribution for such Plan Year as provided in Section&nbsp;3.1(c)(i),
or be allocated to the respective Employer Contribution Accounts of Qualifying Participants
for such Plan Year in the same proportion that the Annual Compensation of each Qualifying
Participant bears to the aggregate Annual Compensation of all Qualifying Participants for
such year, or both, and (ii)&nbsp;any amounts which are subject to potential future buy-back
options because of distributions during such Plan Year shall be applied in the same manner
as a Forfeiture as provided above, subject, however, to the buy-back option described in
Section&nbsp;5.5(c), provided however, that such amounts which are subject to potential future
buy-back options shall be applied or allocated on a quarterly basis, i.e., as of the end of
the Calendar Quarter in which the respective distribution was made.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) <U>Reductions When Forfeitures and Other Reallocations Exceed the Matching
Contribution Amount</U> &#151; Amounts in a Participant&#146;s Employer Contribution Account and
Matching Account are subject to Forfeiture, disposition and reinstatement as provided in
Sections&nbsp;4.3(a), 4.4 and 5.5(c), subject, however, to the provisions of Section&nbsp;3.4(e). In
the event the Plan Administrator elects under Section&nbsp;4.3(a) to reduce the Matching
Contributions by any such amounts, and if the aggregate of the amount so applied for a Plan
Year exceeds the Matching Contribution for such Plan Year, the excess shall, in the sole
discretion of the Employer, be used to reduce any other Employer contributions made
hereunder or be allocated to the respective Employer Contribution Accounts of Qualifying
Participants for such Plan Year in the same proportion that the Annual Compensation of each
Qualifying Participant bears to the aggregate Annual Compensation of all Qualifying
Participants for such year.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) <U>Allocations When Buy-Back Option Is Exercised</U> &#151; Notwithstanding the
foregoing provisions of this Section&nbsp;4.3 or any other provision of the Plan, in the event a
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">former Participant exercises a buy-back option as provided in Section&nbsp;5.5(c), the
amount required to be reinstated to the credit of such former Participant may, at the option
of the Employer, be restored (i)&nbsp;from any Forfeitures or amounts which are subject to
potential future buy-back options, attributable to the Plan Year in which the Participant
exercises his buy-back option, prior to any application of such Forfeitures or such other
amounts as hereinabove provided in this Section&nbsp;4.3, or (ii)&nbsp;by an additional Employer
contribution.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.4 <U>Disposition of Forfeitures and Amounts Subject to Buy-Back Option</U> &#151;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) <U>Participants Who Incur Five Consecutive Breaks in Service</U> &#151; In the case of
a former Participant who has incurred five (5)&nbsp;consecutive Breaks in Service, the amount
standing to his credit in his Employer Contribution Account and Matching Account in which he
has no Vested Interest, as determined under Section&nbsp;5.5 hereof, shall be forfeited and
applied as provided in Section&nbsp;4.3 as of the Annual Valuation Date for the Plan Year in
which the fifth consecutive Break in Service occurs. After termination of his Employment, a
former Participant&#146;s Vested Interest shall be distributed or held for distribution in
accordance with Sections&nbsp;5.5 and 5.7 hereof.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) <U>Terminated Participants Prior to Incurring Five Consecutive Breaks in
Service</U> &#151; Upon termination of Employment of a Participant, the amount, if any, in his
Employer Contribution Account and Matching Account in which he has no Vested Interest, as
determined under Section&nbsp;5.5 hereof, shall be maintained or applied as follows:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) If such former Participant&#146;s Vested Interest is not distributed to him
pursuant to Section&nbsp;5.5(c) before such former Participant incurs his fifth
consecutive Break in Service, such non-vested amount shall be maintained in his
Employer Contribution Account or Matching Account, whichever is applicable, until he
incurs his fifth consecutive Break in Service, and while retained in such account,
such amount shall continue to receive and be charged with allocations pursuant to
Section&nbsp;4.2. If such terminated Participant returns to Employment and does not
incur his fifth consecutive Break in Service, such amount which would otherwise be
forfeited if he had incurred his fifth consecutive Break in Service shall be
reinstated and, together with his Vested Interest, shall upon his reparticipation
become the beginning balance in his new Employer Contribution Account or Matching
Account, whichever is applicable.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) In the event such former Participant&#146;s Vested Interest is distributed to
him pursuant to Section&nbsp;5.5(c) following his termination and prior to incurring his
fifth consecutive Break in Service, such non-vested amount shall be applied in
accordance with Section&nbsp;4.3 as if such amount constituted a Forfeiture for the
Calendar Quarter of such distribution, subject, however, to such former
Participant&#146;s buy-back option as provided in Section&nbsp;5.5(c). If such former
Participant is Reemployed following a partial or total distribution of his Vested
Interest in the Plan and he does not incur his fifth consecutive Break in Service,
</DIV>

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<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">his non-vested amount which was applied in accordance with Sections&nbsp;4.3
following the termination of his Employment shall be recredited to his Employer
Contribution Account or Matching Account, whichever is applicable, upon the valid
exercise of his buy-back option.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.5 <U>Maximum Additions</U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Notwithstanding any provision in the Plan to the contrary, except to the extent
permitted under any Section of the Plan, and in accordance with Code Section&nbsp;414(v), the
annual addition that may be contributed or allocated to a Participant&#146;s Account for any Plan
Year shall not exceed the lesser of (i) $49,000 for 2010, as adjusted for increases in the
cost of living under Code Section 415(d) or (ii)&nbsp;100% of the Participant&#146;s annual
compensation, within the meaning of Code Section&nbsp;415(c)(3) for the Plan Year. The
compensation limit referred to in (ii)&nbsp;shall not apply to any contribution for medical
benefits after separation from service (within the meaning of Code Section 401(h) or Code
Section&nbsp;419A(f)(2)) which is otherwise treated as an annual addition. Such annual additions
shall include the sum of Employer contributions (excluding, however, any Employer
contribution distributed to a Participant as an Excess Contribution or an Excess Aggregate
Contribution, to the extent such exclusion is permissible under the Code and Regulations
issued by the Secretary), Forfeitures (and any other amounts allocated to an account in the
same manner as a Forfeiture), Employee contributions (other than any contribution
distributed to the relevant individual, to the extent such exclusion is permissible under
the Code and Regulations issued by the Secretary), contributions to an Individual Medical
Benefit Account, and any amount described in Code Section&nbsp;419(A)(d)(2) attributable to
post-retirement medical benefit coverage, but shall not include any rollover contributions
made pursuant to Section&nbsp;3.2(c).
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) <U>Compensation Paid after Severance from Employment</U>. The provisions of this
subsection (b)&nbsp;shall apply to limitations beginning on and after July&nbsp;1, 2007. Compensation
shall be adjusted, as set forth in this Section&nbsp;4.5, for the following types of compensation
paid after a Participant&#146;s severance from employment with the Employer maintaining the Plan
(or any other entity that is treated as the Employer pursuant to Code Section&nbsp;414(b), (c),
(m), or (o)). However, amounts described in paragraph (i)&nbsp;below may only be included in
compensation to the extent such amounts are paid by the later of 2-1/2&nbsp;months after
severance from employment or by the end of the limitation year that includes the date of
such severance from employment. Any other payment of compensation paid after severance of
employment that is not described in the following is not considered compensation with the
meaning of Code Section&nbsp;415(c)(3), even if payment is made within the time period specified
above:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Regular Pay</U>. Compensation shall include regular pay after severance of
employment if:
</DIV>

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<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) The payment is regular compensation for services during the
Participant&#146;s regular working hours, or compensation for services outside
the Participant&#146;s regular working hours (such as overtime or shift
differential), commission, bonuses, or other similar payments; and
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) The payment would have been paid to the Participant prior to a
severance from employment if the Participant had continued in employment
with the Employer.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) <U>Excess Allocations</U> &#151;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) <U>Limitation Years Prior to July&nbsp;1, 2007</U> &#151; Effective for limitation
years prior to July&nbsp;1, 2007: If such annual additions with respect to any
Participant for any Plan Year would exceed the limitation set forth in the
immediately preceding paragraph, the excess amounts shall be treated in accordance
with the following in the order indicated:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(A) First, any Employee non-tax-deductible contributions made by the
Participant which would constitute such annual additions for the Plan Year
shall be returned to the Participant.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(B) Any excess allocation with respect to a Participant which cannot be
eliminated by the application of Section&nbsp;4.5(c)(i)(A) shall be administered
as follows:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 8%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. In the event the Participant is Employed in
succeeding Plan Years, such excess amounts shall be carried
over in a suspense account for the Participant&#146;s benefit and
allocated to the appropriate account(s) of the Participant
for such succeeding Plan Year(s) to the extent such
allocation is consistent with the limitations of this Section
4.5.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 8%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. In the event the Participant is not Employed in
succeeding Plan Years for which an allocation is to be made
hereunder, such excess amount shall be reapplied for the
benefit of all remaining Participants.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(C) If such a suspense account is in existence at any time in
accordance with Section&nbsp;4.5(c)(i)(B), all amounts in such suspense account
must be allocated before any Employer contributions and Employee
contributions which would constitute such annual additions may be made to
the Plan on behalf of the Participant(s) for which the suspense account is
maintained. Investment gains and losses and other income shall not be
allocated to such suspense account. Upon termination
</DIV>

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<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">of the Plan, any amount remaining in such suspense account which is
unallocable shall revert to the Employer.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(D) If only part of a Participant&#146;s allocation for a Plan Year is an
excess allocation, then for purposes of applying Section&nbsp;4.5(b)(i)(B) above,
the excess part of his total allocation for the year shall be deemed to come
from the following sources of allocations under the Plan:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 8%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. Any Forfeitures used to reduce the Employer&#146;s
contribution for such year;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 8%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. To the extent that the excess allocation exceeds 1.
above, the Participant&#146;s allocable share of any other
Employer contribution for such year;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 8%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. To the extent that the excess allocation exceeds 1.
and 2. above, the Participant&#146;s Matching Contribution; and
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 8%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. To the extent that the excess allocation exceeds 1.,
2., and 3. above, the Participant&#146;s Elective Deferrals.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(E) Notwithstanding the foregoing, the otherwise permissible annual
additions for any Participant under this Plan may be further reduced to the
extent necessary, as determined by the Committee, to prevent
disqualification of the Plan under Code Section&nbsp;415, which imposes
additional limitations on the benefits payable to Participants who also may
be participating in another tax-qualified pension, profit sharing, savings
or stock bonus plan of the Employer. The Committee shall advise affected
Participants of any additional limitation on their annual additions required
by the preceding sentence.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For purposes of applying the limitations imposed in this
Section&nbsp;4.5, all defined contribution plans (as defined under ERISA)
maintained by the Employer or otherwise required to be aggregated
under Code Section&nbsp;414 will be considered to be a single defined
contribution plan.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) <U>Limitation Years on and after July&nbsp;1, 2007</U> &#151; The final
regulations relating to Code Section&nbsp;415 that were made effective July&nbsp;1, 2007 do
not include the correction methods for excess annual additions that were previously
in Section&nbsp;1.415-6(b)(6) of the 1981 Income Tax Regulations. The Committee is
permitted to implement corrections using these methods; provided, the Plan satisfies
the eligibility requirements for self-correction under the Employee Plans Compliance
</DIV>

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<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">Resolution System pursuant to Rev. Proc. 2006-27, as amended and modified by
the Internal Revenue Service from time to time.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.6 <U>Excessive Compensation</U> &#151; In the event any portion of the Annual Compensation plus
any bonuses and other compensation paid any Participant by the Employer is treated as excessive or
&#147;unreasonable&#148; by the Internal Revenue Service, and the deduction therefor consequently finally
determined to be disallowed, then so much of any allocation under this Article&nbsp;IV as is
attributable to that portion of the compensation so disallowed as a deduction to the Employer shall
be treated as an Employer contribution hereunder for the Plan Year in which such final
determination of the disallowance occurs.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.7 <U>Participant Directed Investments</U> &#151; In accordance with the rules set forth in this
Section&nbsp;4.7, a Participant&#146;s account shall be subject to the investment direction of the
Participant.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) <U>Section&nbsp;404(c) of ERISA</U> &#151; The Participant will have the sole responsibility
for the investment of his account balances among the available Investment Funds, and no
fiduciary or other person will have any liability for any loss or diminution in value
resulting from Participant&#146;s exercise of such investment responsibility. It is intended
that Section 404(c) of ERISA will apply to a Participant&#146;s exercise of investment
responsibilities under this Plan and that the Committee will take all actions required to
comply with the provisions of Section 404(c) of ERISA.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) <U>Investment Options</U> &#151;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) <U>Investment Funds</U> &#151; The separate Investment Funds are selected by
the Committee and are made available under the Plan. The Investment Funds are
&#147;designated investment alternatives&#148; under Section 404(c) of ERISA and may be
changed, eliminated, or modified from time to time by the Committee. Any changes
with respect to the establishment, elimination, or modification of an Investment
Fund will be promptly communicated by the Committee or its agent to the
Participants.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) <U>Investment Direction</U> &#151; A Participant shall direct the investment,
or change the direction of the investment, of his Existing Balance or Future Amounts
by delivering to the Plan Administrator (or its agent) in a method or format
approved and authorized by the Plan Administrator: including electronic substitute
or facsimile which provides substantially the same assurances of authenticity and
reliability as a written document. The Plan Administrator may authorize an
interactive telephone system or a computer-based system (whether or not accessible
over the internet) under which a Participant or Beneficiary shall be deemed to have
provided investment direction under the Plan with respect to the investment of his
Existing Balance or Future Amounts in accordance with this Section&nbsp;4.7 into any or
all of the separate Investment Funds designated and maintained in accordance with
Section&nbsp;4.7(b)(i). Such statement or direction must be submitted or communicated
within the stated period of time prior to the
</DIV>

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<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">date for which it is to be effective as is specified by the Plan Administrator,
if not otherwise specifically addressed in this Section&nbsp;4.7. The initial investment
direction of a Participant will be effective for the first payroll period beginning
on or after the date for which the direction is effective.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) Any statement of investment direction submitted by a Participant must
specify whether it applies to the Participant&#146;s Existing Balance, or Future Amounts,
or both.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iv) A Participant may direct the investment of his Future Amounts in multiples
of 1% into any particular Investment Fund in which such Future Amounts are to be
invested; <U>provided</U>, <U>however</U>, that a Participant may only direct up
to 25% of his Future Amounts into the fund which is invested in Aaron&#146;s Common
Stock.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(v) A Participant may change his direction on investment of Future Amounts,
within the limitations set forth in subsection (iv)&nbsp;above, at any time and effective
as soon as practicable following receipt by the Plan Administrator of the
Participant&#146;s change of directions.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(vi) A Participant may change his direction on investment of his Existing
Balance at any time and effective as soon as practicable following receipt by the
Plan Administrator of the Participant&#146;s change of directions subject to the
following provisions:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) No transfer of all or any portion of a Participant&#146;s Existing
Balance is permitted to cause his investment in the fund which is invested
in Aaron&#146;s Common Stock to exceed 25% of the total value of his Existing
Balance in all funds as of the Valuation Date immediately subsequent to the
date of receipt by the Plan Administrator of the election to change, with
all values determined for this purpose at market value as of such Valuation
Date.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) No amounts may be transferred into a fund at the same time that
amounts are being transferred out of the same fund.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(vii) The Committee shall designate one or more of the Investment Funds as the
&#147;qualified default investment alternative&#148; under Section&nbsp;404(c)(5) of ERISA and
regulations thereunder. To the extent a Participant does not have proper investment
directions in effect for 100% of his accounts (including as the result of a
Participant&#146;s investment direction that would violate subsections (iv)&nbsp;or (vi)
above), such investment shall be invested by the Trustee in the qualified default
investment alternative in accordance with procedures established by the Committee.
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) As of each Valuation Date, the Plan Administrator and the Trustee shall determine
the fair market value of the Investment Funds, and shall determine the gain or loss
experienced by each such fund since the immediately preceding Valuation Date. Each
Participant Directed Account shall be credited with a percentage of such gain or debited
with a percentage of such loss by multiplying the aggregate gain or loss of the Trust Fund
by a fraction the numerator of which for each Participant is the value of the Participant&#146;s
interest in the Trust Fund as of the immediately preceding Valuation Date, reduced by any
distribution made to the Participant that was not taken into account in determining the
Participant&#146;s interest in the Trust Fund as of the immediately preceding Valuation Date, and
the denominator of which is the sum of the numerator amounts for all Participants.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) The Plan Administrator shall provide each Participant with a statement of the value
of his Participant Directed Account within the Investment Funds maintained under this Plan.
In no event shall such statements be furnished less than quarterly each year.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) For purposes of this Section&nbsp;4.7, references to &#147;Participant&#148; shall also include
any former Participant who has an outstanding account balance in the Plan.&#148;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.8 <U>Investment in Aaron&#146;s Common Stock</U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) <U>General</U> &#151;Because the Company deems it desirable and in the interest of
Participants to offer Participants a tax effective way to acquire Aaron&#146;s Common Stock, the
Plan shall offer Participants the right to invest their Pre-Tax Account and/or Matching
Account in Aaron&#146;s Common Stock through the Company Stock Fund which shall consist of
Aaron&#146;s Common Stock and short-term liquid investments necessary to satisfy the Company
Stock Fund&#146;s needs for transfers and payments, subject to the restrictions described in
Sections&nbsp;4.7(b)(iv) and 4.7(b)(vi)(1) regarding the 25% limitation on Participant
investments in Aaron&#146;s Common Stock. Any investments under the Plan in Aaron&#146;s Common Stock
shall be made in compliance with and subject to the applicable limitations of ERISA Section
407. The Committee shall establish such procedures for monitoring the operations of the
Company Stock Fund as it deems appropriate and shall only take action with respect to the
Company Stock Fund when clearly required by ERISA. The Committee may establish from time to
time restrictions or limitations on transfers into or out of any Company Stock Fund,
including restrictions or limitations on any distributions and withdrawals. The Committee
may at any time, because of securities law restrictions or other legal restrictions, direct
the trustee to cease purchases and sales of Aaron&#146;s Common Stock by the Company Stock Fund.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) <U>Dividends</U> &#151; Dividends, received by the Common Stock Fund, are reinvested in
additional Aaron&#146;s Common Stock.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) <U>Purchases and Sales</U> &#151; Purchases and sales of Aaron&#146;s Common Stock (other
than for exchanges) shall be made on the open market or in such other manner as
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">may be determined by the Plan Administrator or the Trustee; provided, however, that if
directed by the Company in writing prior to a trading date, the Trustee may purchase or sell
Aaron&#146;s Common Stock from or to the Company if the purchase or sale is for adequate
consideration (within the meaning of ERISA Section&nbsp;3(18)) and no commission is charged. If,
in the reasonable judgment of the Trustee, there is insufficient liquidity in the Company
Stock Fund on any given day to meet all redemption orders for such day, the Trustee shall
hold all such orders until, in the reasonable judgment of the Trustee, there is sufficient
liquidity to meet such orders. The Plan Administrator or the Trustee may establish from
time to time administrative procedures for processing redemption requests, including the
placement of restrictions or limitations on redemption orders in the event of insufficient
liquidity in the Company Stock Fund.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) <U>Voting</U> &#151;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) <U>Voting Directed by Participant</U> &#151; Whole shares of Aaron&#146;s Common
Stock credited to the Participants&#146; Accounts (&#147;Allocated Shares&#148;) shall be voted by
the Trustee as directed by the Participants in writing from time to time.
Fractional shares of Aaron&#146;s Common Stock credited to the Participants&#146; Accounts
shall be aggregated into whole shares of Aaron&#146;s Common Stock and voted by the
Trustee to reflect, to the extent possible, the voting directions of the
Participants with respect to whole shares of Aaron&#146;s Common Stock. Notwithstanding
the foregoing, if the Company determines that a legal or administrative restriction
would preclude the voting by the Participants of the Allocated Shares, the Company
shall so inform the Trustee and such shares shall be voted by the Trustee as
directed by the Company (or its designee). In such a case, fractional shares of
Aaron&#146;s Common Stock credited to the Participants&#146; Accounts shall be aggregated into
whole shares of Aaron&#146;s Common Stock and voted by the Trustee to reflect to the
extent possible the voting directions of the Company with respect to whole shares of
Aaron&#146;s Common Stock.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) <U>Voting by the Committee</U> &#151; Except as limited by ERISA Section
404(c), the Committee shall be entitled to direct the Trustee to vote the following
shares, on any matter for which shareholder approval is required: (i)&nbsp;Allocated
Shares with respect to which the Trustee received no timely voting instructions from
Participants; and (ii)&nbsp;shares of Aaron&#146;s Common Stock held by the Trustee and not
allocated to Participants&#146; Accounts (the &#147;Unallocated Shares&#148;). In exercising its
voting rights under this section, the Committee, based upon such information as may
be provided to it by the Trustee, shall take into account the manner in which
Participants voted the Allocated Shares.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) <U>Obligations of the Company</U> &#151; The Company shall use its reasonable
best efforts, in conjunction with the Plan Administrator, the Committee and the
Trustee, to cause to be delivered to each Participant on a timely basis all proxy
materials, notices and information as are furnished to the Company&#146;s stockholders in
respect of the exercise of voting rights, together with
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">forms by which the Participant may confidentially instruct the Trustee, or
revoke such instruction, with respect to shares of Aaron&#146;s Common Stock allocated to
his or her Account.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) <U>Tender Offers</U> &#151;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) In the event of a tender offer for Aaron&#146;s Common Stock at a time when
Aaron&#146;s Common Stock is readily tradeable on an established market, each Participant
who has whole shares of Aaron&#146;s Common Stock allocated to his or her Account shall
be given the opportunity to direct the Trustee regarding whether to tender or not to
tender the whole shares of Aaron&#146;s Common Stock allocated to his or her Account. As
promptly as practicable after receiving a Participant&#146;s response form which directs
the Trustee to tender his or her whole shares of Aaron&#146;s Common Stock, the Trustee
shall tender such shares. After the expiration of the period during which
Participants may direct the Trustee to tender shares under this Section&nbsp;4.8, the
Trustee shall determine the total number of whole shares it was directed to tender,
and the total number of whole shares it was directed not to tender (either expressly
or by failure to timely respond). If the majority of the whole shares of Aaron&#146;s
Common Stock were directed to be tendered, then the Trustee shall also tender, as
promptly as practicable, any fractional shares which are held in the Participants&#146;
Accounts. The Trustee shall take such steps as the Trustee deems reasonable and
appropriate to effect directions from Participants in a confidential manner.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) The Committee shall make the determination whether to sell, offer to sell,
exchange, or otherwise dispose of the Unallocated Shares and direct the Trustee with
respect to the disposition of such Unallocated Shares. In making its determination,
the Committee, based upon such information as may be provided to it by the Trustee,
shall take into account the tender or exchange directions given by Participants with
respect to the Allocated Shares. The proceeds of a disposition of Unallocated
Shares shall be held by the Trustee subject to the provisions of the Plan and Trust
and any applicable loan agreement.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) The Company shall use its reasonable best efforts, in conjunction with
the Trustee, the Committee, and the Plan Administrator, to cause to be delivered to
each Participant on a timely basis all materials, notices, and information as are
furnished to the Company&#146;s stockholders in respect of the exercise of tender or
exchange rights, together with forms by which the Participant may confidentially
instruct the Trustee, or revoke a prior instruction, with respect to shares of
Aaron&#146;s Common Stock allocated to his Account. Any Trustee instruction form shall
prominently note that a failure to return such form within a specified reasonable
period of time shall be deemed to be a direction to the Trustee not to tender or
exchange shares of Aaron&#146;s Common Stock allocated to the Participant&#146;s Account.
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iv) Notwithstanding the foregoing provisions of this Section&nbsp;4.8, the Trustee,
after consultation with the Committee, shall have the right to change or modify its
actions hereunder to the extent such change or modification is mandated by the terms
of any valid order of a court of competent jurisdiction.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) <U>Additional Rules&nbsp;Relating to Divestment of Aaron&#146;s Common Stock</U>. In
accordance with the requirements of the Code, the following additional rules apply to a
Participant&#146;s investment in Aaron&#146;s Common Stock, effective for Plan Years beginning after
December&nbsp;31, 2006:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) <U>General Divestment Provisions</U>. To the extent that all or a portion
of a Participant&#146;s Account is invested in Aaron&#146;s Common Stock, the Participant (and
the Participant&#146;s Beneficiary who has an account in the Plan with respect to which
the Beneficiary is entitled to exercise the rights of the Participant) may elect to
divest the Participant&#146;s Account of Aaron&#146;s Common Stock and reinvest the proceeds
in alternative investment options described in paragraph (iii)&nbsp;below. Notice must be
given to Participants and Beneficiaries not later than 30&nbsp;days prior to the date on
which they will have the right to divest Aaron&#146;s Common Stock. Furthermore, this
paragraph (i)&nbsp;will apply to a Participant&#146;s Pre-Tax Account.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) <U>Special Restrictions and Conditions on Employer Contributions (Other
Than Elective Deferrals)</U>.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) The individuals who will have the right to divest a Participant&#146;s
Account of amounts attributable to Employer contributions (other than
Elective Deferrals) that are invested in Aaron&#146;s Common Stock will be
limited to the following: (1)&nbsp;a Participant who has completed at least 3
Years of Service; (2)&nbsp;a Beneficiary of a Participant who has completed at
least 3 Years of Service; and (3)&nbsp;a Beneficiary of a deceased Participant.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) To the extent that all or a portion of a Participant&#146;s Account
attributable to Employer contributions (other than Elective Deferrals)
consists of Aaron&#146;s Common Stock that was acquired in a Plan Year beginning
on or after January&nbsp;1, 2007, the divestment requirements will apply to the
total amount of Aaron&#146;s Common Stock acquired with such Employer
contributions.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) To the extent that all or a portion of a Participant&#146;s Account
attributable to Employer contributions (other than Elective Deferrals)
consists of Aaron&#146;s Common Stock that was acquired in a Plan Year beginning
before January&nbsp;1, 2007, the divestment requirements will only apply to the
percentage of Aaron&#146;s Common Stock as follows:
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="88%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000">Plan Year</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Percentage</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">2007</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">33</TD>
    <TD nowrap>%</TD>
</TR>

<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">2008</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">66</TD>
    <TD nowrap>%</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">2009</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">100</TD>
    <TD nowrap>%</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) The special restrictions and conditions of this paragraph (ii)&nbsp;will
be applied separately with respect to each class of Aaron&#146;s Common Stock
held in the Account. Furthermore, the special restrictions and conditions of
this paragraph (ii)&nbsp;will not apply to the extent that a Participant has
attained age 55 or completed at least 3 Years of Service before the first
Plan Year beginning after December&nbsp;31, 2005; instead, paragraph (i)&nbsp;will
apply.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) <U>Investment Options</U>. The Plan will offer at least 3 investment
options other than Aaron&#146;s Common Stock, to which a Participant or, if applicable,
his or her Beneficiary can direct the proceeds from the divestment of Aaron&#146;s Common
Stock. Each investment option will be diverse from the other investment options,
having materially different risk and return characteristics. The divestment
direction can be limited to periodic, reasonable opportunities no less frequently
than quarterly, in accordance with procedures set forth by the Plan Administrator.
The Plan will not impose restrictions or conditions with respect to the investment
of Aaron&#146;s Common Stock which are not imposed on the investment of other assets of
the Plan, except as required by securities laws or a condition permitted under IRS
Notice 2006-17 or other applicable guidance.
</DIV>


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</DIV>



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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">ARTICLE V
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt">BENEFITS
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.1 <U>Normal Retirement Benefits</U> &#151; A Participant retiring under the Plan at his Normal
Retirement Date shall be entitled to receive the entire amount of his interest in the Plan,
computed as of the Valuation Date coincident with or next preceding his Normal Retirement Date, the
manner and time of payment of such benefits to be determined under the provisions of Section&nbsp;5.6
hereof. A Participant&#146;s interest in his Matching Account and in his Employer Contribution Account
shall become nonforfeitable upon attainment of his Normal Retirement Age.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.2 <U>Disability Benefits</U> &#151; In the event a Participant shall suffer a Permanent and
Total Disability, this Plan shall be considered an accident or health plan for his benefit, and he
shall be entitled to retire under the Plan for disability and to receive the entire amount of his
interest in the Plan, computed as of the Valuation Date coincident with or next preceding the date
of his actual retirement for disability, as indemnification against his injury or illness, the
manner and time of the payment of such benefits to him to be determined as provided in Section&nbsp;5.6
hereof.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.3 <U>Postponed Retirement</U> &#151; For purposes of this Plan, a Participant may continue to be
Employed by the Employer after his Normal Retirement Date and until the earliest date thereafter
when his retirement may be mandatory under applicable law, or subject to the written consent of the
Employer, until a later date. In the event a Participant remains Employed after his Normal
Retirement Date, he shall continue to be a Participant just as if he had not yet attained his
Normal Retirement Date. When such a Participant actually retires, he shall be entitled to receive
the entire amount of his interest in the Plan computed as of the date of his actual retirement if
such date is a Valuation Date, or if not a Valuation Date, then as of the Valuation Date next
preceding the date of his actual retirement, the manner and time of payment of such benefits to him
to be determined as provided in Section&nbsp;5.6 hereof.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.4 <U>Death Benefits</U> &#151; If a Participant dies, the vested portion of the Participant&#146;s
interest in the Plan shall be paid to his designated Beneficiary in accordance with the provisions
of Section&nbsp;5.6. If the Participant dies while employed by the Employer, his interest in the Plan
shall automatically become fully (100%) vested.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) <U>Death of Participant Before Distributions Begin</U> &#151; If the Participant dies
before distributions begin, the Participant&#146;s entire interest will be distributed, or begin
to be distributed, no later than as follows:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) If the Participant&#146;s surviving spouse is the Participant&#146;s sole Designated
Beneficiary, then distributions to the surviving spouse will begin by December&nbsp;31 of
the calendar year immediately following the calendar year in which the Participant
died, or by December&nbsp;31 of the calendar year in which the Participant would have
attained age 70-1/2, if later.
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) If the Participant&#146;s surviving spouse is not the Participant&#146;s sole
Designated Beneficiary, then distributions to the Designated Beneficiary will begin
by December&nbsp;31 of the calendar year immediately following the calendar year in which
the Participant died.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) If there is no Designated Beneficiary as of September&nbsp;30 of the year
following the year of the Participant&#146;s death, the Participant&#146;s entire interest
will be distributed by December&nbsp;31 of the calendar year containing the fifth
anniversary of the Participant&#146;s death.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iv) If the Participant&#146;s surviving spouse is the Participant&#146;s sole Designated
Beneficiary and the surviving spouse dies after the Participant but before
distributions to the surviving spouse begin, this Section&nbsp;5.4(a), other than Section
5.4(a)(i), will apply as if the surviving spouse were the Participant.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) For purposes of Section&nbsp;5.4 and Sections&nbsp;5.9(c)(vi) and (vii), unless Section
5.4(a)(iv) applies, distributions are considered to begin on the Participant&#146;s required
beginning date. If Section&nbsp;5.4(a)(iv) applies, distributions are considered to begin on the
date distributions are required to begin to the surviving spouse under Section&nbsp;5.4(a)(i).
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) For purposes of Section&nbsp;5.4(a), a distribution to a child shall be treated as if it
had been paid to the surviving spouse of such Participant or former Participant if such
amount will become payable to the surviving spouse upon such child reaching majority (or
such other event designated and permitted under the Secretary&#146;s regulations.)
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) If a Participant or his beneficiary elects a lump sum distribution under Section
5.4(a) above, he may elect that the distribution from the fund which is invested in Company
Common Stock under Section&nbsp;4.7 (the &#147;Company Stock Fund&#148;) be in the form of cash or shares
of Company Common Stock held under such fund except that any fractional portion of a share
shall be paid in cash. The Plan Administrator may establish from time to time a minimum
number of shares of Company Common Stock that must be credited to a Participant&#146;s Company
Stock Fund account to qualify for a distribution of shares under this subsection. The Plan
Administrator may also establish any terms and conditions on a distribution of Company
Common Stock that may be needed for compliance with any applicable federal or state
securities law. If a Participant does not make an election in connection with the
distribution, the distribution from the Company Stock Fund shall be paid in cash.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.5 <U>Termination Benefits</U> &#151;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) <U>Vested Interest</U> &#151; If prior to retirement (including retirement due to a
Permanent and Total Disability) or death, the Participant&#146;s Employment with the Employer (or
former Participant who is still an Employee of the Employer and who has not been paid his
entire Vested Interest in the Plan) is terminated for any reason
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">whatsoever, such terminated Participant shall be entitled to receive, in lieu of all
other benefits and rights under this Plan, the entire amounts standing to his credit in his
Pre-Tax Account, Roth 401(k) Contributions Account, Roth Rollover Contributions Account,
Voluntary Tax Deductible Contribution Account, Employee Contribution Account and Employee
Rollover Contribution Account, and, subject to Section&nbsp;3.4(e), the following respective
percentage of the amount standing to his credit in his Employer Contribution Account and his
Matching Account, determined as of the Valuation Date coincident with or next preceding the
effective date of such termination of his Employment:
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="76%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Percentage Subject</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000">Years of Service</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Vested Percentage</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">to Forfeiture</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Less than 2</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">0</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">100</TD>
    <TD nowrap>%</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">2</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">20</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">80</TD>
    <TD nowrap>%</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">3</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">40</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">60</TD>
    <TD nowrap>%</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">4</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">60</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">40</TD>
    <TD nowrap>%</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">5</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">80</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">20</TD>
    <TD nowrap>%</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">6</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">100</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">0</TD>
    <TD nowrap>%</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Provided</U>, <U>however</U>, and notwithstanding the foregoing or any other provision of
the Plan, if and to the extent Matching Contributions and/or any other contributions made by the
Employer are electively treated as fully vested at the time of contribution for purposes of
satisfying the nondiscrimination tests of Section&nbsp;3.4 and/or Section&nbsp;3.5 of the Plan, or as fully
vested to the extent any such contribution constitutes an Excess Contribution or Excess Aggregate
Contribution to be distributed from the Plan in accordance with such Section(s), the foregoing
vesting schedule shall not apply and such Matching Contributions and/or other Employer
contributions, as applicable, shall be treated as fully vested at the time of contribution to the
Plan.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Further</U> <U>provided</U>, <U>however</U>, and notwithstanding the foregoing or any
other provision of the Plan, the Plan Administrator may, in its sole discretion and in accordance
with Section&nbsp;3.1(c)(i) of the Plan, cause Excess Aggregate Contributions of any Highly Compensated
Employees for any Plan Year to be treated as Forfeitures and reallocated among the Non-Highly
Compensated Employees as an additional Matching Contribution.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) <U>Years of Service</U> &#151; For purposes of determining a Participant&#146;s Years of
Service under Section&nbsp;5.5(a) above, the following rules shall govern:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) An Employee shall be credited with a Year of Service if he completes 1,000
or more Hours of Service during a Plan Year.
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) All Years of Service prior to a Break in Service shall be counted for the
Employee who has incurred such Break in Service if (1)&nbsp;he had a Vested Interest at
the time of his Break in Service or made Elective Deferrals to the Plan or (2)&nbsp;his
consecutive Breaks in Service do not equal or exceed the greater of (i)&nbsp;five, or
(ii)&nbsp;the aggregate number of Years of Service before such period of consecutive
Breaks in Service. Years of Service prior to a Break in Service shall not be
counted for any other Employee who incurs a Break in Service.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) Notwithstanding the foregoing, Years of Service after five consecutive
Breaks in Service shall in no event be taken into account for purposes of
determining the Vested Interest of the Participant in the portion of his Employer
Contribution Account derived from Employer contributions which accrued prior to such
consecutive Breaks in Service.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iv) Years of Service with members of a group of related employers shall be
credited in accordance with Section&nbsp;12.3, and Years of Service shall also include
for vesting purposes the years (April 1 through March&nbsp;31) of continuous employment
of a Participant with any company which is acquired by the Company, such continuous
employment to be that period of continuous employment with such acquired company
which ends on the date of such acquisition and the balance of the Plan Year in which
such acquisition occurs (if such Participant was employed by such acquired company
or an Employer for the balance of such Plan Year).
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(v) Notwithstanding the foregoing, each period of qualified military service
under Code Section 414(u) is deemed to be service for purposes of determining the
nonforfeitability of the benefits of an Employee rehired following a period of
qualified military service in accordance with Code Section&nbsp;414(u).
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) <U>Time of Payment</U> &#151; Subject to any provision(s) of this Plan requiring a
distribution, a terminated former Participant&#146;s Vested Interest shall be paid in such manner
as is determined in accordance with Section&nbsp;5.6, beginning at such time as is determined by
such former Participant; provided, however, that if the amount of his Vested Interest has
been distributed to him before he incurs his fifth consecutive Break in Service, the portion
of such Participant&#146;s interest in his Employer Contribution Account and Matching Account
which is not vested at the time he terminates Employment shall be treated in the manner
provided in Section&nbsp;4.4(b)(ii), and if such Participant returns to Employment and does not
incur five (5)&nbsp;consecutive Breaks in Service, he shall have the option to buy-back such
non-vested amount by paying to the Trust Fund prior to the fifth (5th) anniversary of the
date the individual is Re-employed the full amount of the distribution previously paid to
him from his Employer Contribution Account and Matching Account under this Section&nbsp;5.5(c).
Upon such repayment, the amount of his Employer Contribution Account and Matching Account at
the time he terminated Employment, including the previous non-vested amount, shall be
restored as provided in Section&nbsp;4.3(c) in full and credited to his Employer Contribution
Account or Matching
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">Account, whichever is applicable. Pending commencement of payment thereof, amounts
payable under this Section&nbsp;5.5(c) shall be maintained as provided in Section&nbsp;5.7 hereof.
Subject to the buy-back right set forth above, such payment shall be made to and accepted by
the Participant in full and final satisfaction in settlement of any and all of his claims
and rights under the Plan and in the Trust Fund.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.6 <U>Payment of Benefits</U> &#151; The benefits to which a retiring, disabled, or otherwise
terminated Participant is entitled upon his retirement, disability or other termination of
Employment, as the case may be, shall be paid as elected by the Participant in one of the ways
described in subsections (a)&nbsp;through (c)&nbsp;of this Section&nbsp;5.6. Any such election shall be exercised
by such person in writing filed with the Plan Administrator no later than sixty (60)&nbsp;days after
such person becomes entitled to receive a benefit payment. In the event no such election is timely
filed, such Participant&#146;s benefits under the Plan shall be paid in the form of a lump-sum
distribution. A Participant may elect at any time during his participation in the Plan (i)&nbsp;the
method of payment under this Section&nbsp;5.6 which will be used in paying his interest in the Plan to
his Beneficiary or Beneficiaries upon his death, or (ii)&nbsp;that his Beneficiary or Beneficiaries or
such other person or party as he may select shall designate the method of payment under this
Section&nbsp;5.6 which will be used in paying out his interest in the Plan to his Beneficiary or
Beneficiaries upon his death. Such Participant shall make such election in the written instrument
described in Article&nbsp;VI which designates his Beneficiary or Beneficiaries or in such other written
instrument as the Plan Administrator may prescribe for this purpose. In the event no such election
is properly filed, such Participant&#146;s death benefits, if any, shall be paid in the form of a
lump-sum distribution. Such election, if made and not subsequently revoked by the electing
Participant, shall be controlling and shall preclude payment of his interest in the Plan upon his
death in any form other than that elected in the foregoing manner by such Participant. Except as
otherwise expressly provided herein, no Participant, former Participant or Beneficiary shall be
permitted to anticipate payment of benefits prior to the date of the occurrence giving rise to
entitlement thereto. The available modes of benefits under the Plan are as follows:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Distribution in full (lump sum) during any single calendar year.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Regular periodic installments, commencing as soon as administratively feasible
after the Participant becomes entitled to payment and continuing until the total benefit has
been fully distributed, or for any period elected by the Participant not to exceed the life
expectancy of the Participant or the joint life expectancies of the Participant and his
spouse or his designated Beneficiary (within the meaning of code Section&nbsp;401(a)(9)). In the
event benefits are provided under this subsection, the Plan Administrator may direct that
the Participant&#146;s account be segregated from the general Trust Fund and invested in the
savings account, certificate of deposit, United States Savings Bonds, or other similar type
investment as the Committee deems appropriate.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) By any combination of the foregoing alternatives.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) If a Participant or his beneficiary elects a lump sum distribution under (a)&nbsp;above,
he may elect that the distribution from the fund which is invested in Company
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">Common Stock under Section&nbsp;4.7 (the &#147;Company Stock Fund&#148;) be in the form of cash or
shares of Company Common Stock held under such fund except that any fractional portion of a
share shall be paid in cash. The Plan Administrator may establish from time to time a
minimum number of shares of Company Common Stock that must be credited to a Participant&#146;s
Company Stock Fund account to qualify for a distribution of shares under this subsection.
The Plan Administrator may also establish any terms and conditions on a distribution of
Company Common Stock that may be needed for compliance with any applicable federal or state
securities laws. If a Participant does not make an election in connection with the
distribution, the distribution from the Company Stock Fund shall be paid in cash.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.7 <U>Maintenance of Accounts Prior to Payout</U> &#151; After a Participant&#146;s Employment
terminates and prior to the distribution of all of his benefits to him or to his Beneficiary(ies),
as the case may be, the balance of his account, as it may exist from time to time, shall be
maintained, subject to Section&nbsp;5.6(b), in the following manner:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Those amounts in his Employer Contribution Account and Matching Account which were
not vested upon termination of his Employment, if any, shall be maintained or allocated in
accordance with Section&nbsp;4.4.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) The Trustee shall segregate the account(s) credited to such former Participant as
of the date his Employment terminated, and such segregated account(s) shall not thereafter
share in any allocations pursuant to Section&nbsp;4.3. The balance in such segregated account(s)
shall remain invested as a part of the Trust Fund pending distribution, sharing in the net
income, net loss, net appreciation and net depreciation of the Trust Fund in accordance with
Section&nbsp;4.2 to the same extent as if such account had not been segregated, with the Trustee
having the same powers of investment, reinvestment and commingling as he has for all other
assets of the Trust Fund. <U>Provided</U>, however, that in the event the balance of a
former Participant&#146;s Vested Interest is distributed on a date other than a Valuation Date,
the amount of such distribution shall be the former Participant&#146;s account balance as
determined on the Valuation Date next preceding the date of such distribution.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) In the event a former Participant who was not fully vested at the time of
termination of his Employment and for whom a segregated account is maintained in accordance
with Section&nbsp;5.7(b) is Reemployed prior to a distribution in accordance with Section&nbsp;5.5(c),
such account shall continue to be maintained as a separate account; <U>provided</U>,
<U>however</U>, that if at any time during his Reemployment the individual is or becomes
fully vested in his Employer Contribution Account or Matching Account, the Plan
Administrator may integrate such segregated account(s) with his Reemployment Employer
Contribution Account or Matching Account and thereafter regard it as a single account for
all purposes hereunder.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) <U>Lump Sum or Other Payment of Value of Small Benefits</U> &#151; Notwithstanding any
other provision of the Plan, including but not limited to the
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">Participant election provisions of Section&nbsp;5.6, any benefits payable under the Plan
shall be paid as a lump sum distribution of the Vested Interest of a Participant, or shall
begin by another permitted form of distribution, under the following circumstances:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) If the Participant&#146;s entire Vested Interest is not in excess of $1,000.00,
then the Committee shall direct the payment of such Vested Interest in a lump sum to
the appropriate recipient(s) thereof as soon as is administratively practicable
after the Valuation Date coincident with or next following the event which gives
rise to entitlement to payment.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) If the Participant&#146;s entire Vested Interest exceeds $1,000 and if such
Vested Interest is to be paid or payments are to commence prior to the Participant&#146;s
Normal Retirement Date, then with the consent of the Participant the Committee shall
direct the payment or commencement of payment, in a lump sum, or otherwise, to the
appropriate recipient(s) thereof; provided, however, that in the event a Participant
dies before the date which would have been his Normal Retirement Date, no consent by
any individual shall be required for distributions of such Participant&#146;s Vested
Interest prior to the date which would have been his Normal Retirement Date had he
survived.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.8 <U>Present Value of Payments</U> &#151; Any method of payment of benefits shall result in the
present value of payments to be paid to the Participant being greater than fifty percent (50%) of
the present value of the total benefits to be paid to the Participant and his Beneficiary.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.9 <U>Commencement of Payments</U> &#151;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) <U>In General</U> &#151; Notwithstanding anything herein to the contrary, unless a
Participant otherwise elects in a writing delivered to the Committee, subject to the
requirements of Section&nbsp;5.9(b), benefit payments hereunder shall commence not later than
sixty (60)&nbsp;days after the later of (i)&nbsp;the date on which a Participant reaches his Normal
Retirement Date, (ii)&nbsp;the Plan Year in which occurs the tenth anniversary of the year in
which such Participant commenced participation, or (iii)&nbsp;the Plan Year in which such
Participant&#146;s Employment with the Employer terminates.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) <U>Required Beginning Date</U> &#151; Payment of a Participant&#146;s entire interest in the
Plan shall begin no later than the following date: (a)&nbsp;if the Participant is a five-percent
(5%) owner (within the meaning of Code Section&nbsp;416(i)(1)), April 1 of the calendar year next
following the calendar year in which the Participant attains age 70-1/2, or (b)&nbsp;for any
other Participant, April 1 of the calendar year next following the later to occur of his
attainment of age 70-1/2 or his retirement.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) <U>Period of Distribution</U> &#151;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) <U>General</U> &#151;  The requirements of this Section&nbsp;5.9(c) will take
precedence over any inconsistent provisions of the Plan. All distributions
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">required under this Section&nbsp;5.9(c) will be determined and made in accordance
with the Treasury regulations under Code Section&nbsp;401(a)(9). Notwithstanding the
other provisions of this Section&nbsp;5.9(c), distributions may be made under a
designation made before January&nbsp;1, 1984, in accordance with Section&nbsp;242(b)(2) of the
Tax Equity and Fiscal Responsibility Act (&#147;TEFRA&#148;) and the provisions of the Plan
that relate to Section&nbsp;242(b)(2) of TEFRA.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) <U>Required Beginning Date</U> &#151;  The Participant&#146;s entire interest will
be distributed, or begin to be distributed, to the Participant no later than the
Participant&#146;s required beginning date.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) <U>Forms of Distribution</U> &#151;  Unless the Participant&#146;s interest is
distributed in a single sum on or before the required beginning date, as of the
first distribution calendar year distributions will be made in accordance with
sections (iv), (v), (vi)&nbsp;and (vii)&nbsp;of this Section&nbsp;5.9(c).
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iv) <U>Amount of Required Minimum Distribution For Each Distribution Calendar
Year</U> &#151;  During the Participant&#146;s lifetime, the minimum amount that will be
distributed for each distribution calendar year is the lesser of:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) the quotient obtained by dividing the Participant&#146;s Account balance
by the distribution period in the Uniform Lifetime Table set forth in
Section&nbsp;1.401(a)(9)-9 of the Treasury regulations, using the Participant&#146;s
age as of the Participant&#146;s birthday in the distribution calendar year; or
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) if the Participant&#146;s sole Designated Beneficiary for the
distribution calendar year is the Participant&#146;s spouse, the quotient
obtained by dividing the Participant&#146;s Account balance by the number in the
Joint and Last Survivor Table set forth in Section&nbsp;1.401(a)(9)-9 of the
Treasury regulations, using the Participant&#146;s and spouse&#146;s attained ages as
of the Participant&#146;s and spouse&#146;s birthdays in the distribution calendar
year.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(v) <U>Lifetime Required Minimum Distributions Continue Through Year of
Participant&#146;s Death</U> &#151;  Required minimum distributions will be determined under
this Section&nbsp;5.9(c) beginning with the first distribution calendar year and up to
and including the distribution calendar year that includes the Participant&#146;s date of
death.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(vi) <U>Death on or After Date Distributions Begin</U> &#151;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) <U>Participant Survived by Designated Beneficiary</U> &#151;  If the
Participant dies on or after the date distributions begin and there is a
Designated Beneficiary, the minimum amount that will be distributed for each
distribution calendar year after the year of the Participant&#146;s death is
</DIV>

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<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">the quotient obtained by dividing the Participant&#146;s Account balance by
the longer of the remaining life expectancy of the Participant or the
remaining life expectancy of the Participant&#146;s Designated Beneficiary,
determined as follows:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 8%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(A) The Participant&#146;s remaining life expectancy is calculated
using the age of the Participant in the year of death, reduced by one
for each subsequent year. The Participant&#146;s remaining life
expectancy is calculated using the age of the Participant in the year
of death, reduced by one for each subsequent year.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 8%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(B) If the Participant&#146;s surviving spouse is the Participant&#146;s
sole Designated Beneficiary, the remaining life expectancy of the
surviving spouse is calculated for each distribution calendar year
after the year of the Participant&#146;s death using the surviving
spouse&#146;s age as of the spouse&#146;s birthday in that year. For
distribution calendar years after the year of the surviving spouse&#146;s
death, the remaining life expectancy of the surviving spouse is
calculated using the age of the surviving spouse as of the spouse&#146;s
birthday in the calendar year of the spouse&#146;s death, reduced by one
for each subsequent calendar year.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 8%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(C) If the Participant&#146;s surviving spouse is not the
Participant&#146;s sole Designated Beneficiary, the Designated
Beneficiary&#146;s remaining life expectancy is calculated using the age
of the Beneficiary in the year following the year of the
Participant&#146;s death, reduced by one for each subsequent year.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) <U>No Designated Beneficiary</U>- If the Participant dies on or
after the date distributions begin and there is no Designated Beneficiary as
of September&nbsp;30 of the year after the year of the Participant&#146;s death, the
minimum amount that will be distributed for each distribution calendar year
after the year of the Participant&#146;s death is the quotient obtained by
dividing the Participant&#146;s Account balance by the Participant&#146;s remaining
life expectancy calculated using the age of the Participant in the year of
death, reduced by one for each subsequent year.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(vii) <U>Death Before Date Distributions Begin</U> &#151;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) <U>Participant Survived by Designated Beneficiary</U> &#151;  If the
Participant dies before the date distributions begin and there is a
Designated Beneficiary, the minimum amount that will be distributed for each
distribution calendar year after the year of the Participant&#146;s death is the
quotient obtained by dividing the Participant&#146;s Account balance by the
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">remaining life expectancy of the Participant&#146;s Designated Beneficiary,
determined as provided in Section&nbsp;5.9(c)(vi).
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) <U>No Designated Beneficiary</U> &#151;  If the Participant dies before
the date distributions begin and there is no Designated Beneficiary as of
September&nbsp;30 of the year following the year of the Participant&#146;s death,
distribution of the Participant&#146;s entire interest will be completed by
December&nbsp;31 of the calendar year containing the fifth anniversary of the
Participant&#146;s death.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) <U>Death of Surviving Spouse Before Distributions to Surviving
Spouse Are Required to Begin</U> &#151;  If the Participant dies before the date
distributions begin, the Participant&#146;s surviving spouse is the Participant&#146;s
sole Designated Beneficiary, and the surviving spouse dies before
distributions are required to begin to the surviving spouse under Section
5.4(a), this Section&nbsp;5.9(c)(vii) will apply as if the surviving spouse were
the Participant.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(viii) <U>Definitions</U> &#151; The following definitions shall apply for purposes
of Sections&nbsp;5.4 and 5.9:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) <U>Designated Beneficiary</U> &#151;  The individual who is designated
as the Beneficiary under Article&nbsp;VI of the Plan and is the Designated
Beneficiary under Code Section&nbsp;401(a)(9) and Section&nbsp;1.401(a)(9)-1, Q&#038;A-4 of
the Treasury regulations.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) <U>Distribution calendar year</U> &#151;  A calendar year for which a
minimum distribution is required. For distributions beginning before the
Participant&#146;s death, the first distribution calendar year is the calendar
year immediately preceding the calendar year which contains the
Participant&#146;s required beginning date. For distributions beginning after
the Participant&#146;s death, the first distribution calendar year is the
calendar year in which distributions are required to begin under Section
5.4(a). The required minimum distribution for the Participant&#146;s first
distribution calendar year will be made on or before the Participant&#146;s
required beginning date. The required minimum distribution for other
distribution calendar years, including the required minimum distribution for
the distribution calendar year in which the Participant&#146;s required beginning
date occurs, will be made on or before December&nbsp;31 of that distribution
calendar year.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) <U>Life expectancy</U> &#151;  Life expectancy as computed by use of
the Single Life Table in Section&nbsp;1.401(a)(9)-9 of the Treasury regulations.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) <U>Participant&#146;s Account balance</U> &#151;  The Account balance as of
the last valuation date in the calendar year immediately preceding the
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">distribution calendar year (valuation calendar year) increased by the
amount of any contributions made and allocated or forfeitures allocated to
the Account balance as of dates in the valuation calendar year after the
valuation date and decreased by distributions made in the valuation calendar
year after the valuation date. The Account balance for the valuation
calendar year includes any amounts rolled over or transferred to the Plan
either in the valuation calendar year or in the distribution calendar year
if distributed or transferred to the Plan either in the valuation calendar
year or in the distribution calendar year if distributed or transferred in
the valuation calendar year.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5) <U>Required beginning date</U> &#151;  The date specified in Section
5.9(b) of the Plan.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.10 <U>Errors in Participant&#146;s Accounts</U> &#151; The Trustee shall be authorized to take such
steps as it considers necessary and appropriate to remedy any error, omission or inequity that
results from incorrect information received or communicated in good faith, or as a consequence of
administrative or operational error. Such steps may include, but shall not be limited to, taking
any action required under the employee plans compliance resolution system of the Internal Revenue
Service (&#147;IRS&#148;), any asset management or fiduciary conduct error correction program available
through the Department of Labor (&#147;DOL&#148;), any similar correction program instituted by the IRS, DOL
or other administrative agency, reallocation of Plan assets, adjustments in amounts of future
payments to Participants, Beneficiaries or Alternative Payees, and institution and prosecution of
actions to recover benefits payments made in error or on the basis of incorrect or incomplete
information.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.11 <U>No Other Benefits or Withdrawals</U> &#151; Except as expressly provided for in this Plan,
for so long as this Plan continues in effect, no individual, whether a Participant, former
Participant, Beneficiary or otherwise, shall be entitled to any payment or withdrawal of funds from
the Trust Fund. This prohibition applies to Trust funds attributable to individual contributions
as well as those attributable to other sources.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.12 <U>New Distributable Event</U> &#151; The vested portion of a Participant&#146;s Accounts shall be
distributed on account of the Participant&#146;s severance from employment. However, such a
distribution shall be subject to the other provisions of the Plan regarding distributions and
special distribution restrictions, other than provisions that require a separation from service
before such amounts may be distributed. However, a severance from employment shall not include the
change in an individual&#146;s status from an Employee to a &#147;leased employee,&#148; both as described in
Section&nbsp;1.19.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.13 <U>Notice of Right to Defer Distribution</U> &#151; For any distribution notice issued in
Plan Years beginning after December&nbsp;31, 2006, such notice that is delivered to a Participant with
respect to a distribution will include a description of a Participant&#146;s right (if any) to defer
receipt of a distribution and will describe the consequences of failing to defer receipt of the
distribution. With respect to any required distribution notice and election form that is delivered
to a
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Participant before the 90th day after the issuance of Treasury regulations (unless future
guidance requires otherwise), any notice that is delivered to a Participant with respect to a
distribution will include at a minimum: (a)&nbsp;a description indicating the investment options
available under the Plan (including fees) that will be available if the Participant defers
distribution; and (b)&nbsp;the portion of the summary plan description that contains any special rules
that might materially affect a Participant&#146;s decision to defer.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.14 <U>HEART Act Provisions</U>.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) <U>Death Benefits</U>. In the case of a death occurring on or after January&nbsp;1, 2007, if
a Participant dies while performing &#147;Qualified Military Service&#148; (as defined in subsection (e)
below), the survivors of the Participant shall be entitled to any additional benefits as described
in Code Section&nbsp;401(a)(37) (other than benefit accruals relating to the period of Qualified
Military Service) provided under the Plan as if the Participant had resumed and then terminated
employment on account of death.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) <U>Continued Benefit Accruals</U>. Continued benefit accruals under the Plan are being
not provided in the case of a Participant who dies or becomes disabled while performing Qualified
Military Service as permitted by the HEART Act.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) <U>Differential Wage Payments</U>.
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) For Plan Years beginning after December&nbsp;31, 2008, if an individual on Qualified
Military Service receives a differential wage payment (as defined in subsection (e)), (i)&nbsp;he
or she shall be treated as an Employee of the Employer making the payment, (ii)&nbsp;the
differential wage payment shall be treated as compensation for all purposes of applying the
Code except for purposes of determining contributions and benefits under the Plan, and (iii)
the Plan shall not be treated as failing to meet the requirements of any provision described
in Code Section&nbsp;414(u)(1)(C) by reason of any contribution or benefit that is based on the
differential wage payment; provided, however, in the case of subsection (iii)&nbsp;above, the
special nondiscrimination requirements of paragraph (2)&nbsp;hereof are met.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) <U>Nondiscrimination Requirements</U>. Section&nbsp;5.14(c)(1)(iii) applies only if
all Employees of the Employer performing service in the uniformed services described in Code
Section&nbsp;3401(h)(2)(A) are entitled to receive differential wage payments on a reasonably
equivalent terms and, if eligible to participate in a retirement plan maintained by the
Employer, to make contributions based on the payments on reasonably equivalent terms (taking
into account Code Sections&nbsp;410(b)(3), (4), and (5)).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) <U>Loans</U>. If so reflected in the Plan&#146;s loan policy statement, loan repayments may
be suspended as permitted under Code Section&nbsp;414(u)(4).
</DIV>






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<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) <U>Definitions</U>.
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) <U>&#147;Qualified Military Service&#148;</U>. For purposes of this Section&nbsp;5.14,
&#147;Qualified Military Service&#148; shall mean any service in the uniformed services (as defined in
Chapter&nbsp;43 of Title 38, United States Code (&#147;USERRA&#148;)) by any Employee if such Employee is
entitled to re-employment rights under USERRA with respect to such service.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) <U>&#147;Differential Wage Payment&#148;</U>. For purposes of Section&nbsp;5.14(c),
&#147;differential wage payment&#148; shall have the meaning given such term by Code Section
3401(h)(2).
</DIV>

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<DIV align="center" style="font-size: 10pt; margin-top: 18pt">ARTICLE VI
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt">DESIGNATION OF BENEFICIARY
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each Employee becoming a Participant hereunder shall designate in writing, in such form and
manner as shall be prescribed by such rules and regulations as the Committee may promulgate in this
connection, a Beneficiary or Beneficiaries of any interest under this Trust which may be payable
with respect to such Participant in the event of his death before or after retirement, or otherwise
after termination of Employment, which designation may include the designation of an alternate
Beneficiary or Beneficiaries. Subject also to such rules and regulations as the Committee may
promulgate, a Participant may from time to time change such designation of Beneficiary or
Beneficiaries (or alternate Beneficiary or Beneficiaries).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In the event benefits become payable upon the death of a Participant and no Beneficiary has
been properly designated as above provided, or if the designated Beneficiary or Beneficiaries shall
have predeceased him, such benefits shall be payable in full to the following in the order set out:
(a)&nbsp;To the surviving spouse of the Participant; or (b)&nbsp;if the Participant dies without a spouse
then living, to the surviving children of the Participant (per capita); or (c)&nbsp;if none of the
foregoing persons is then living, to the surviving brothers and sisters of the Participant (per
capita); or (d)&nbsp;if none of the foregoing persons is then living, to the surviving parents of the
Participant (per capita); or (e)&nbsp;if none of the foregoing persons is then living, to the
Participant&#146;s estate. The identity of Beneficiaries of a deceased Participant&#146;s interest shall be
determined by the Committee after reasonable investigation. The determination of the Committee in
this connection shall be final and conclusive and both the Committee and the Trustee shall be fully
protected in paying such benefits to such deceased Participant&#146;s Beneficiaries as so determined,
regardless of whether payments are actually made to a person or persons who actually constitute
Beneficiaries of such deceased Participant under the provisions hereof.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Notwithstanding the foregoing provisions, the Participant&#146;s entire interest in the Plan at his
death, if any, shall be paid to such Participant&#146;s surviving spouse (if such spouse is then living)
unless prior to the Participant&#146;s death, the spouse consents in a writing witnessed by a Plan
representative or a notary public to permit the Participant to designate a person other than the
spouse as the Participant&#146;s Beneficiary, which consent may expressly permit designations of
Beneficiary(ies) by the Participant without any requirement of further consent by such spouse.
This provision shall not apply where it is established to the satisfaction of the Committee that
such consent cannot be obtained because there is no spouse, because the spouse cannot be located,
or because of such other circumstances as may be permitted by the regulations. Neither shall this
provision apply unless the spouse and Participant have been married throughout the one year period
ending on the date of the Participant&#146;s death. The Committee shall provide to each Participant
within a reasonable time before such Participant is entitled to receive benefits, a written
explanation of the Participant&#146;s spouse&#146;s right to waive the surviving spouse benefits described in
this Article&nbsp;VI and the effect of such an election.
</DIV>

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<DIV align="center" style="font-size: 10pt; margin-top: 18pt">ARTICLE VII
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt">WITHDRAWALS
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.1
<font style="border-bottom: 1px solid #000000">Hardship or Post-Age
59<FONT style="FONT-size: 70%"><SUP>1</SUP></FONT>/<FONT style="FONT-size: 60%">2</FONT>
Withdrawals</font> &#151;  Except as provided in subsection (a)(v)
below, a Participant may withdraw amounts credited to his Pre-Tax Account and Employee Rollover
Contribution Account, and vested amounts credited to his Matching Account, and Employer
Contribution Account by submitting to the Committee his written request at such time and in such
manner as shall be prescribed by the Committee; <U>provided</U>, <U>however</U>, that such
withdrawal shall only be permitted under the following circumstances:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) To the extent permitted by applicable Internal Revenue Service (IRS)&nbsp;rules and
regulations, in the case of a Participant who has not yet attained the age of 59-1/2,
withdrawals shall only be permitted in the event of hardship, as follows:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) No hardship withdrawal will be granted unless it is necessitated by an
immediate and heavy financial need.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) In determining whether a hardship distribution is necessary, the Committee
may rely on a Participant&#146;s representation that the need cannot be satisfied (1)
through insurance or other reimbursement, (2)&nbsp;by reasonable liquidation of assets
reasonably available to the Participant, the Participant&#146;s spouse or minor children,
(3)&nbsp;by ceasing or reducing contributions to the Plan, or (4)&nbsp;by other distributions
or loans from any plan maintained by any employer, or (5)&nbsp;by borrowing from
commercial sources on reasonable terms.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) A determination of the existence of an immediate and heavy financial need
shall be made by the Committee. The following circumstances shall be considered a
hardship: (1)&nbsp;expenses for medical care described in Section 213(d) previously
incurred by the Participant, the Participant&#146;s spouse or any dependents of the
Participant (as defined in Code Section&nbsp;152) or necessary for these persons to
obtain medical care described in Code Section&nbsp;213(d), (2)&nbsp;purchase (excluding
mortgage payments) of a principal residence for the Participant, (3)&nbsp;payment of
tuition, related educational fees, and room and board expenses for the next twelve
(12)&nbsp;months of post-secondary education for the Participant, Participant&#146;s spouse,
children or dependents (as defined in Code Section&nbsp;152), (4)&nbsp;the need to prevent the
eviction of the Participant from his principal residence or foreclosure on the
mortgage on the Participant&#146;s principal residence, (5)&nbsp;payments for burial or
funeral expenses for the Participant&#146;s family members, or (6)&nbsp;expenses for the
repair of damage to the Participant&#146;s principal residence that would qualify for the
casualty deduction under Code Section&nbsp;165 (determined without regard to whether the
loss exceeds 10% of adjusted gross income).
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For purposes of this Section&nbsp;7.1, eligible medical expenses shall include
expenses incurred for a non-custodial child who is subject to Code Section&nbsp;152(e),
excluding, however, nonprescription drugs or medicine (other than insulin). In
addition, a hardship distribution request which is made on account of medical,
funeral, or post-secondary education expenses incurred for a spouse, child or
dependent shall be determined without regard to the definition of dependent under
the Working Families Tax Relief Act of 2004.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iv) No withdrawal shall be granted in an amount exceeding the amount necessary
to satisfy the hardship which cannot be satisfied by other resources reasonably
available to the Participant or, the Participant&#146;s spouse or minor children.
Elective Deferrals earnings which were credited to a Participant&#146;s account on or
before December&nbsp;31, 1988, may be withdrawn for qualifying hardship reasons, but no
Elective Deferrals earnings allocated to an account after such date are eligible for
hardship withdrawal. In no event may Matching or Qualified Nonelective
Contributions taken into account for purposes of Section&nbsp;3.4 or earnings thereon, be
withdrawn for hardship reasons. The withdrawal amount necessary to satisfy the
hardship may include any amounts necessary to pay any federal, state, or local
income taxes or penalties reasonably anticipated to result from the withdrawal
distribution.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(v) A hardship withdrawal made for the purchase (excluding mortgage payments)
of a principal residence for the Participant may only be made from a Participant&#146;s
Pre-Tax Account or Employee Rollover Contribution Account and may not be made from
the vested amounts credited to a Participant&#146;s Matching Account or Employer
Contribution Account.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(vi) The Committee may require such information as it may deem necessary or
appropriate to make any determination necessary to grant a hardship withdrawal. The
Committee&#146;s determinations in this regard shall be final, binding and conclusive.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(vii) In the event a Participant&#146;s interest in the Trust Fund is invested in
more than one of the separate Investment Funds maintained under the Plan, a
withdrawal of less than the complete balance of his Pre-Tax Account shall be
withdrawn <U>pro</U> <U>rata</U> from each applicable Investment Fund. The
withdrawal shall be paid to the Participant as promptly as practicable after the
approval by the Committee of the Participant&#146;s written request for a hardship
withdrawal based upon the Valuation Date coincident with or next preceding the
approval of the withdrawal.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(viii) A Participant who receives a distribution of Elective Deferrals on
account of hardship shall be prohibited from making Elective Deferrals and employee
contributions under this Plan and all other plans of the Employer for 6&nbsp;months after
receipt of the distribution.
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) In the case of a Participant who has attained age 59-1/2, such Participant may
withdraw such amounts by submitting a written request at any time specifying the amount to
be withdrawn; <U>provided</U>, <U>however</U>, that a Participant may not make a
withdrawal if the Participant withdrew any amounts within the preceding six (6)&nbsp;months. If
a Participant&#146;s interest in the Trust Fund is invested in more than one of the separate
Investment Funds maintained under the Plan, a withdrawal of less than his total balance in
all available accounts shall be withdrawn <U>pro</U> <U>rata</U> from each applicable
Investment Fund. Distribution will be made as of a Valuation Date that is as soon as
practicable after receipt by the Plan Administrator of the Participant&#146;s request for a
withdrawal, based on the vested amount to the Participant&#146;s credit as of a Valuation Date
determined by the Plan Administrator within a reasonable time immediately preceding the
withdrawal.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A Participant who is deemed to have made Employee voluntary non-tax-deductible
contributions may withdraw such contributions from his Employee Contribution Account under
the same rules that apply for withdrawing amounts set forth in subsections (a)&nbsp;and (b)&nbsp;above
or in accordance with the provisions of Section&nbsp;3.2(a)(ii). In applying such rules,
&#147;Employee Contribution Account&#148; shall be substituted for &#147;Pre-Tax Account&#148; each time such
term appears. The Committee may restrict the amount that can be withdrawn under this
subsection to the extent required by law.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.2 <U>Qualified Hurricane Distributions</U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) <U>Distributions</U> &#151; An individual who is a &#147;Qualified Individual&#148; (as defined
in Code Section&nbsp;1400Q(c)(3)) may request a Qualified Hurricane Distribution of any or all of
the amounts credited to his Pre-Tax Account and Employee Rollover Account, and the vested
amounts credited to his Matching Account and Employer Contribution Account.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) <U>Qualified Hurricane Distribution</U> &#151; A &#147;Qualified Hurricane Distribution&#148;
means a distribution from the Plan made:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) on or after August&nbsp;25, 2005, but before January&nbsp;1, 2007, to a Qualified
Individual whose principal place of abode on August&nbsp;28, 2005, was located in
Louisiana, Mississippi, Alabama or Florida (the &#147;Hurricane Katrina Disaster Relief
Area&#148;) or any other area designated as part of the Hurricane Katrina Disaster Relief
Area under Code Section&nbsp;1400M(2) and who sustained an economic loss as a result of
Hurricane Katrina;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) on or after September&nbsp;23, 2005, but before January&nbsp;1, 2007, to a Qualified
Individual whose principal place of abode on September&nbsp;23, 2005, was located in
Louisiana or Texas (the &#147;Hurricane Rita Disaster Relief Area&#148;) or any other area
designated as part of the Hurricane Rita Disaster Relief Area under Code Section
1400M(4) and who sustained an economic loss as a result of Hurricane Rita; or
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) on or after October&nbsp;23, 2005, but before January&nbsp;1, 2007, to a Qualified
Individual whose principal place of abode on October&nbsp;23, 2005, was located in
Florida (the &#147;Hurricane Wilma Disaster Relief Area&#148;) or any other area designated as
part of the Hurricane Wilma Disaster Relief Area under Code Section&nbsp;1400M(6) and who
sustained an economic loss as a result of Hurricane Wilma.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) <U>Aggregate Dollar Limitation</U> &#151; Qualified Hurricane Distributions from the
Plan or from any other tax-qualified retirement plan sponsored by the Employer or an
Affiliated Employer to any Qualified Individual may not exceed $100,000 in the aggregate.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) <U>Staggered Income Inclusion</U> &#151; Unless the Qualified Individual elects
otherwise, a Qualified Hurricane Distribution shall be included in the Qualified
Individual&#146;s taxable income ratably over a three (3)&nbsp;year period commencing with the year
the Qualified Hurricane Distribution is made to the Qualified Individual.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) <U>Exception to Early Withdrawal Penalty</U> &#151; A Qualified Hurricane Distribution
is not subject to the early withdrawal penalty under Code Section&nbsp;72(t).
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) <U>Exception to Distribution Restrictions</U> &#151; A Qualified Hurricane Distribution
is deemed to qualify as an allowable distribution under Code Section&nbsp;401(k)(2)(B)(i).
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g) <U>No Direct Rollover</U> &#151; The direct rollover requirements of Section&nbsp;3.2(c) do
not apply to a Qualified Hurricane Distribution.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(h) <U>Reasonable Evidence</U> &#151; The Plan Administrator may rely on reasonable
representations by a Participant in determining whether a distribution qualifies as a
Qualified Hurricane Distribution.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) <U>Repayment of Qualified Hurricane Distributions</U> &#151; A Participant may
contribute to the Plan all or any portion of a Repayment Eligible Qualified Hurricane
Distribution at any time during the three year period beginning on the day after the date on
which the Participant received the Qualified Hurricane Distribution in accordance with Code
Section&nbsp;1400Q(a)(3). Such a contribution shall be treated as a direct rollover contribution
made under Section&nbsp;3.2(c).
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For this purpose, a &#147;Repayment Eligible Qualified Hurricane Distribution&#148; is a
distribution from this Plan or another tax-qualified plan that meets the definition of a
Qualified Hurricane Distribution as set forth in Section&nbsp;7.2(b) above (except that it need
not have been made from this Plan) and that is eligible for tax-free rollover treatment
under Code Section 402(c) (and Code Section&nbsp;402(e)(6)), Code Section&nbsp;403(a)(4), Code Section
403(b)(8), Code Section&nbsp;408(d)(3), or Code Section&nbsp;457(e)(16). In addition, any hardship
distribution that meets the definition of a Qualified Hurricane Distribution
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">(except that it need not have been made from this Plan) is not treated as made on account of
hardship for purposes of determining whether it is eligible for tax-free rollover treatment
as described above.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.3 <U>Distributions of Roth 401(k) Contributions and Roth Rollover Contributions During
Non-Exclusion Period</U> &#151; The earnings on a distribution from a Roth 401(k) Contributions Account
and Roth Rollover Contributions Account on account of a withdrawal or loan shall be taxable income
when the distribution occurs during the &#147;non-exclusion period&#148; as defined in Section&nbsp;402A(d) of the
Code.
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center" style="font-size: 10pt; margin-top: 18pt">ARTICLE VIII
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt">ADMINISTRATION
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8.1 <U>Allocation of Responsibility Among Fiduciaries for Plan and Trust Administration</U> &#151;
The Fiduciaries shall have only those specified powers, duties, responsibilities and obligations as
are specifically given them under this Plan and Trust. In general, the Employer shall have the
sole responsibility for making the contributions provided for under Article&nbsp;III, and the Company
shall have the sole authority to appoint and remove the Trustee, the Committee and any Investment
Manager or Managers which it may select to provide for managing all or any portion of the Trust,
and to amend or terminate, in whole or in part, this Plan and Trust. The Committee shall have the
sole responsibility for the administration of the Plan and the Trustee shall have the sole
responsibility for management of the assets held under the Trust (except where an Investment
Manager has been appointed), all as more specifically provided hereinafter. Each Fiduciary may
rely upon any direction, information or action of another Fiduciary in the exercise of the latter&#146;s
respective powers, duties, responsibilities and obligations hereunder, as being proper under this
Plan and Trust, and shall not be required under this Plan and Trust to inquire into the propriety
of any such direction, information or action. It is intended under this Plan and Trust that each
Fiduciary shall be responsible for the proper exercise of its own powers, duties, responsibilities
and obligations under this Plan and Trust and shall not be responsible for any act or failure to
act of another Fiduciary. No Fiduciary guarantees the Trust Fund in any manner against investment
loss or depreciation in asset value.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8.2 <U>Appointment of Employee Benefit Committee</U> &#151; The Plan shall be administered by an
Employee Benefit Committee appointed by the Board, which Committee shall consist of at least one
person, or by the Employer for any period for which a Committee has not been appointed. Any member
of such Committee may be removed at any time by action of the Board and resign at any time by
giving notice in writing to the Board of his resignation. In the event of the removal or
resignation of a member of the Committee, a new member thereof shall be designated by the Board.
All usual and reasonable expenses of the Committee may be paid in whole or in part by the Company,
and any expenses not paid by the Company shall be paid by the Trustee out of the principal or
income of the Trust Fund. Any members of the Committee who are Employees shall not receive
compensation with respect to their service for the Committee. The President of the Company (or in
the event of the President&#146;s inability or failure to act, any Vice President) shall certify in
writing to the Trustee, as promptly as practicable after any change of the Committee the names of
the persons then serving as the Committee. The Trustee shall be entitled to rely on the name so
certified as being the authorized and acting Committee until notified of any change by subsequent
certification.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8.3 <U>Claims Procedure</U> &#151; The Committee shall have the sole and exclusive discretionary
power to construe and interpret the Plan, and to determine all questions that may arise thereunder,
including, but not limited to, (the eligibility of individuals to participate in the Plan, the
amount of benefits to which any Participant or Beneficiary may become entitled
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">hereunder, and any situation not specifically covered by the provisions of the Plan, and the
Committee&#146;s decisions on such matters shall be final and binding on all parties.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) <U>Claims for Benefits</U>. For purposes of the Plan, a claim for benefits is a written
application for a benefit or benefits filed with the Committee or its delegate. A Participant or
Beneficiary or his authorized representative who believes that he is entitled to payments other
than those initially determined to be payable (&#147;claimant&#148;) may file a claim for benefits stating
the nature of his claim, the facts supporting his claim, the amount claimed and his name and
current address.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) <U>Notice of Denial of Claim</U>. Except as otherwise set forth below for claims
regarding Permanent and Total Disability, if the Committee determines that any claim for benefits
should be denied in whole or in part, the Committee shall, by written or electronic communication,
notify such claimant within a reasonable period of time but not later than 90&nbsp;days after receipt of
such claim that his claim has been denied. Such notification shall be written in a manner
calculated to be understood by the claimant and shall include:
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) the specific reason or reasons for the denial,
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) specific references to the pertinent Plan provisions on which the denial is based,
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) a description of any additional material or information necessary for the
claimant to perfect the claim and an explanation of why such material or information is
necessary, and
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iv) an explanation of how the claimant can obtain review of such denial, including the
Plan&#146;s review procedures, the time limits applicable to such procedures, and a statement of
the claimant&#146;s right to bring a civil action under Section 502(a) of ERISA following an
adverse benefit determination on review.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) <U>Review of Claim Denial</U>. If a claimant wants a claim reconsidered, within 60&nbsp;days
after receipt by the claimant of notice of denial of claim, such claimant must request, by mailing
or delivery of written notice to the Committee, a review by the Committee of the decision denying
the claim. Unless the Committee for good cause extends the 60-day period, if the claimant fails to
request such a review within such 60-day period, it shall be conclusively determined for all
purposes of this Plan that the denial of such claim by the Committee is correct. If a review is
requested, the claimant may submit written comments, documents, records and other information
relating to the claim for benefits. The claimant shall be provided, upon request and free of
charge, reasonable access to, and copies of, all documents, records, and other information relevant
to the claimant&#146;s claim for benefits. Any such review shall take into account all comments,
documents, records, and other information submitted by the claimant relating to the claim, without
regard to whether such information was submitted or considered in the initial benefit
determination. After such review, the Committee shall within a reasonable period of time, but not
later than 60&nbsp;days after receipt of the claimant&#146;s request for review,
</DIV>




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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">determine whether such denial of the claim was correct and shall notify such claimant by
written or electronic communication of its determination. In the case of an adverse determination
on review, such notification shall be written in a manner calculated to be understood by the
claimant and shall include:
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) the specific reason or reasons for the adverse determination,
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) specific reference to the pertinent Plan provisions on which the decision is
based,
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) a statement that the claimant is entitled to receive, upon request and free of
charge, reasonable access to, and copies of, all documents, records, and other information
relevant to the claimant&#146;s claim for benefits, and
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iv) a statement of the claimant&#146;s right to bring an action under Section 502(a) of
ERISA.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) <U>Extension for Special Circumstances</U>. The 90-day and 60-day periods described in
subsections (b)&nbsp;and (c)&nbsp;above, respectively, may be extended for as much as a second 90-day or
60-day period, as the case may be, if the Committee determines that special circumstances (such as
the need to hold a hearing) require an extension of time for processing the claim or request for
review of claim denial, whichever is applicable. If the Committee determines that an extension of
time for processing is required, written notice of the extension shall be furnished to the claimant
prior to the termination of the initial period, indicating the special circumstances requiring such
extension of time and the date by which a final determination is expected.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) <U>Electronic Communication</U>. Any electronic communication provided under subsection
(b)&nbsp;or (c), above, shall comply with the standards imposed by Department of Labor Regulation
Section&nbsp;2520.104b-1(c)(1)(i), (iii)&nbsp;and (iv).
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) <U>Notice of Denial of Claim for Disability Benefits</U>. In the event that the
Committee determines that a claim relating to a Permanent and Total Disability should be denied in
whole or in part, the Committee shall notify the claimant that his claim has been denied in a
manner similar to that described in subsection (b), above, except that if an internal rule,
guideline, protocol or other similar criterion was relied upon in denying such claim, such
notification shall include either the specific rule, guideline, protocol or other similar criterion
or a statement that such a rule, guideline, protocol or other similar criterion was relied upon in
denying such claim and that a copy of such rule, guideline, protocol or other criterion will be
provided free of charge to the claimant upon request. Such notification shall be provided not
later than 45&nbsp;days after receipt of such claim. This period may be extended for as much as 30
days, provided that the Committee both determines that such an extension is necessary due to
matters beyond the control of the Plan and provides written notice of the extension in the manner
described in subsection (d), above. This period may be extended again for as much as an additional
30&nbsp;days if, prior to the end of the first 30-day extension period, the Committee
</DIV>




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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">determines that such an additional extension is necessary and provides written notice of the
additional extension, both in accordance with the provisions of the preceding sentence. Any notice
of extension shall specifically explain the standards on which entitlement to a benefit is based,
the unresolved issues that prevent a decision on the claim, and the additional information needed
to resolve those issues, and the claimant shall be allowed at least 45&nbsp;days within which to provide
the specified information.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g) <U>Review of Denial of Claim for Disability Benefits</U>. If the claimant wants his
claim reconsidered, within 180&nbsp;days after receipt by the claimant of notice of denial of a claim
for Disability benefits, such claimant must request, by mailing or delivery of written notice to
the Committee, a review by the Committee of the decision denying the claim. The review shall be
conducted in accordance with the procedures and subject to the notification requirements described
in subsection (c), above, except that (i)&nbsp;the review will not afford deference to the initial claim
denial and will be conducted by one or more individuals who are neither the same individuals who
made the claim decision that is the subject of the appeal nor their subordinates; (ii)&nbsp;if the
decision on appeal is based in whole or in part on a medical judgment, the Committee will consult
with a health care professional who has appropriate training and experience in the field of
medicine involved in the medical judgment and who is neither an individual who was consulted in
connection with the initial claim decision nor the subordinate of any such individual; (iii)&nbsp;the
medical or vocational experts whose advice was obtained on behalf of the Plan in connection with
the claim denial will be identified, regardless of whether the advice was relied upon in making the
claim decision; and (iv)&nbsp;if an internal rule, guideline, protocol or other similar criterion was
relied upon in making the adverse determination, such notification shall include either the
specific rule, guideline, protocol or other similar criterion or a statement that such a rule,
guideline, protocol or other similar criterion was relied upon in making the adverse determination
and that a copy of such rule, guideline, protocol or other criterion will be provided free of
charge to the claimant upon request. The Committee&#146;s determination whether such denial of the claim
was correct and any notification of an adverse determination on review shall be made not later than
45&nbsp;days after receipt of the claimant&#146;s request for review. The 45-day period may be extended for
as much as a second 45-day period, provided that the Committee both determines that special
circumstances (such as the need to hold a hearing) require an extension of time for processing the
request for review of claim denial and provides written notice of the extension in the manner
described in subsection (d), above.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(h) <U>Exhaustion of Administrative Remedies</U>. No claimant shall be entitled to challenge
the Committee&#146;s denial of benefits or determination on review in judicial or administrative
proceedings without first complying with the procedures in this Section. The Committee&#146;s
determinations made pursuant to this Section shall be final and conclusive on all parties.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8.4 <U>Records and Reports</U> &#151; The Committee shall exercise such authority and
responsibility as it deems appropriate in order to comply with ERISA and governmental regulations
issued thereunder relating to records of Participants&#146; service, account balances and the percentage
of such account balances which are nonforfeitable under the Plan; notifications to Participants;
annual registration with the Internal Revenue Service; annual reports to the
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Department of Labor; and such other documents or reports as may be required by ERISA. The
Employer shall from time to time make available to the Committee such information with respect to
the Employees, their dates of Employment, their compensation, and other matters as may be necessary
or desirable in connection with the performance by the Committee of its duties with respect to the
Plan. The Committee shall, in turn, furnish to the Trustee such information and such rulings and
decisions as the Trustee may require or may request in connection with its performance of its
duties as Trustee of the Trust Fund hereby created.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8.5 <U>Other Committee Powers and Duties</U> &#151; The Committee shall have such duties and
powers as may be necessary to discharge its duties hereunder, including, but not by way of
limitation, the following:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) to construe and interpret the Plan, decide all questions of eligibility and
determine the amount, manner and time of payment of any benefits hereunder;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) to prescribe procedures to be followed by Participants or Beneficiaries filing
applications for benefits;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) to prepare and distribute, in such manner as the Committee determines to be
appropriate, information explaining the Plan;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) to receive from the Employer and from Participants such information as shall be
necessary for the proper administration of the Plan;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) to furnish the Employer, upon request, such annual reports with respect to the
administration of the Plan as are reasonable and appropriate;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) to receive, review and keep on file (as it deems convenient or proper) reports of
the financial condition, and of the receipts and disbursements, of the Trust Fund from the
Trustee (or any Investment Manager), and to make such recommendations to the Trustee and
take such actions as allowed in Section&nbsp;9.2 hereof as it deems advisable;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g) to appoint or employ individuals or other parties to assist in the administration
of the Plans and any other agents it deems advisable, including accountants and legal and
actuarial counsel;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(h) to designate or employ persons to carry out any of the Committee&#146;s fiduciary duties
or responsibilities under the Plan; and
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) to direct the Trustee as to the voting of stock held in the Trust Fund established
hereby, or as to any other actions that may be appropriate with respect thereto (such as
participation in reorganizations, etc.); provided that in the absence of any such direction,
the Trustee shall have the right to vote such stock and take such other actions in its sole
discretion.
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8.6 <U>Rules and Decisions</U> &#151; The Committee may adopt such by-laws, rules and regulations
as it deems necessary, desirable, or appropriate, provided that same shall not be inconsistent with
or contrary to the express terms of this agreement. All such by-laws, rules, regulations and
decisions of the Committee shall be uniformly and consistently applied to all Participants in
similar circumstances. When making a determination or calculation, the Committee shall be entitled
to rely upon information furnished by a Participant or Beneficiary, the Employer, the legal or
actuarial counsel of the Employer, or the Trustee.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8.7 <U>Committee Procedures</U> &#151; The Committee may act at a meeting or by unanimous written
consent without a meeting. The Committee shall elect one of its members as Chairman, appoint a
Secretary, who may or may not be a Committee Member, and advise the Trustee of such actions in
writing. The Secretary shall keep a record of all meetings and forward all necessary
communications to the Employer or the Trustee. A quorum of the Committee shall consist of not less
than two-thirds (2/3) of the members thereof and a majority vote of those present shall control all
matters acted upon at a meeting of the Committee. A dissenting Committee Member who, within a
reasonable amount of time after he has knowledge of any action or failure to act by the majority,
registers his dissent in writing and delivers such writing to the other Committee Members, the
Employer and the Trustee, shall not be responsible for any such action or failure to act.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8.8 <U>Authorization of Benefit Payments</U> &#151; The Committee shall issue directions to the
Trustee concerning all benefits which are to be paid from the Trust Fund pursuant to the provisions
of the Plan.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8.9 <U>Application and Forms for Benefits</U> &#151; The Committee may require a Participant or
Beneficiary to complete and file with the Committee an application for a benefit and all other
forms approved by the Committee, and to furnish all pertinent information requested by the
Committee. The Committee may rely upon all such information so furnished it, including but not
limited to, the Participant&#146;s current mailing address.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8.10 <U>Payment for Benefit of Disabled or Incapacitated Person</U> &#151; Whenever, in the
Committee&#146;s opinion, a person entitled to receive any payment of a benefit or installment thereof
hereunder is under a legal disability or is incapacitated in any way so as to be unable to manage
his financial affairs, the Committee may direct the Trustee to make payments to such person or to
his legal representative or to a relative or friend of such person for his benefit, or the
Committee may direct the Trustee to apply the payment for the benefit of such person in such manner
as the Committee considers advisable. Any payment of a benefit or installment thereof in
accordance with the provisions of this Section shall be a complete discharge of any liability for
the making of such payment under the provisions of the Plan.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8.11 <U>Notices to Trustee</U> &#151; All notices from the Committee or any Investment Manager to
the Trustee shall be in writing, and the Trustee may rely thereon in carrying out its duties and
responsibilities hereunder.
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center" style="font-size: 10pt; margin-top: 18pt">ARTICLE IX
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt">POWERS, DUTIES AND<BR>
RESPONSIBILITIES OF TRUSTEE
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9.1 <U>Establishment and Acceptance of Trust</U> &#151; The Trustee shall hold and manage the
assets of the Plans and shall receive to be included in the Trust Fund any contributions paid to it
in cash, or other property approved by the Committee and acceptable to the Trustee. All
contributions so received together with the income therefrom shall be managed, invested and
reinvested by the Trustee, subject, however, to the right of the Company to appoint and employ an
Investment Manager or Managers, to manage and/or invest and reinvest the Trust Fund, or any part
thereof, in which event the Investment Manager shall be certified as such to the Trustee by the
Company and the Trustee shall not be liable for the acts or omissions of such Investment Manager or
Managers or be under any obligation to manage or invest the assets of the Trust Fund which are
subject to management by such Investment Manager or Managers. Any such Investment Manager so
employed must meet the definition thereof contained in Section&nbsp;3(38) of ERISA and must acknowledge
in writing at the time of such employment that he or it is a Fiduciary with respect to the Plan.
The Chief Executive Officer of any such Investment Manager shall certify in writing to the Trustee
the names of all persons who shall act on behalf of the Investment Manager with respect to the
Trust Fund, and the Trustee may rely thereon in its dealings with the Investment Manager. The
Trustee shall have the power to take such action and execute such documents with respect to the
Plan, the Trust Fund created thereunder and the benefits provided thereunder as it may deem
necessary or advisable in order to carry out the purposes for which the Plan is established and
operated.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9.2 <U>Investment of Trust Fund</U> &#151; Subject to any limitations hereinafter set forth and
the Participants&#146; self-direction provisions of Section&nbsp;4.7, the Trustee (or the Investment Manager
if appointed and acting as described above) shall invest and reinvest the principal and income of
the Trust Fund and keep the Trust Fund invested, without distinction between principal and income,
in such securities or in such property, real or personal, wherever situated, as they shall deem
advisable and in the interest of the Trust Fund and the Participants regardless of any limitations
under state law on the investment of trust funds. Without limiting the generality of the
foregoing, the funds of the Trust may be invested in stocks, common or preferred, trust shares,
mutual fund shares, bonds and mortgages, and other evidences of indebtedness or ownership, and in
any deposits with the Trustee (if the Trustee is a bank), &#147;deposits&#148; meaning any account, temporary
or otherwise, upon which a reasonable rate of interest is paid, including but not limited to a
certificate of deposit issued by said bank, (except as any such investment may be limited hereunder
or under the provisions of ERISA), including without limitation investments in collective employee
benefit trusts or in any common trust fund maintained by the Trustee or in any qualified commingled
trust maintained by the Trustee for the investment of funds of qualified pension and/or profit
sharing plans. However, the Trustee or Investment Manager, as the case may be, shall diversify the
investments of the Plan so as to minimize the risk of large losses, unless under the circumstances
it is clearly prudent not to do so. For purposes of the restrictions on investment in and holding
of &#147;qualifying Employer securities&#148; and
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&#147;qualifying Employer real property&#148; (as defined in ERISA Section&nbsp;407) under this Plan, the
Trustee (and any Investment Manager) shall be permitted to invest in and hold such securities and
real property having an aggregate fair market value in excess of 10% (although a lesser amount is
also permitted), but not more than an aggregate of 50% of the fair market value of the Trust Fund&#146;s
assets.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Trustee may cause any investment in securities held by the Trustee to be registered in or
transferred into its name as Trustee or into the name of such nominee as it may appoint, or it may
retain the same unregistered and in such form as shall permit transferability, but the books and
records of the Trust Fund shall at all times show that all such investments are part of the Trust
Fund.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Notwithstanding anything herein to the contrary, but subject to the Participants&#146;
self-direction provisions of Section&nbsp;4.7, the Company shall establish the general investment policy
and objectives for the Trust Fund and shall communicate same to the Trustee and any Investment
Manager as promptly as practicable after establishing or revising same. Further, the Company may
direct the Trustee to commingle the assets of the Trust Fund with the assets of any other qualified
retirement plan trust maintained by the Company solely for investment purposes. It shall be the
responsibility of the Trustee or Investment Manager, as the case may be, to advise the Company, in
writing, at reasonable intervals and at such other times as the Company or Trustee shall request of
all investments and reinvestments of the Trust Fund made in furtherance of such investment policy
and objectives. Notwithstanding the foregoing, the Company may direct the Trustee or Investment
Manager to make investments, changes in investments or disposition of investments, and they shall,
without incurring liability, comply with such directions and shall have no responsibility for
recommending changes in investments made in compliance with such direction.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In accordance with the provisions of Section&nbsp;4.7, certain portions of the amounts in the Trust
will be invested as directed by a Participant in any of the separate Investment Funds permitted by
the Committee. Any remaining amounts not designated for investment by a Participant shall be
invested by the Trustee in one or more of the Investment Funds permitted under Section&nbsp;4.7. The
Committee shall communicate the Participant&#146;s investment directions to the Trustee, who shall
invest amounts credited to such accounts in accordance with the Participant&#146;s directions.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9.3 <U>Discharge of Duties</U> &#151; The Committee, Trustee and any Investment Manager (and any
other party who may at any time be serving as a Fiduciary with respect to the Plan) shall discharge
their duties solely in the interest of the Participants, for the exclusive purpose of providing
benefits to the Employees as herein described and defraying reasonable expenses of administration,
in accordance with the Plan and consistent with the Fiduciary responsibility provisions of ERISA
Title I, and with the care, skill, prudence and diligence, under the circumstances then prevailing,
that a prudent man acting in a like capacity and familiar with such matters would use in the
conduct of an enterprise of like character and with like aims.
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9.4 <U>Prohibited Transactions</U> &#151; Notwithstanding anything herein to the contrary, neither the
Trustee nor any other party at any time serving as a Fiduciary with respect to the Plan, shall
cause the Plan to engage in any &#147;prohibited transactions&#148; as same are defined and applicable to
this Plan under ERISA Section&nbsp;406, subject to any available and applicable exception contained in
or allowed by ERISA, and in complying with such limitations, neither the Trustee nor any other
Fiduciary shall engage in any transaction which it knows or should know constitutes a direct or
indirect:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) sale or exchange, or leasing, of any property between the Trust Fund and a party in
interest or a &#147;disqualified person&#148; (such terms as used in this Plan shall have the meanings
which they have under ERISA);
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) lending of money or other extension of credit between the Trust Fund and a party in
interest of a disqualified person;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) furnishing of goods, services, or facilities between the Trust Fund and a party in
interest or a disqualified person;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) transfer to, or use by or for the benefit of, a party in interest or a disqualified
person, or any assets of the Trust Fund; or
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) acquisition, on behalf of the Trust Fund, of any Employer security or Employer real
property which would constitute a violation by this Plan of Section&nbsp;407 of ERISA; unless
such transaction is permissible under ERISA, neither the Trustee nor any other Fiduciary
shall deal with the assets of the Trust Fund in its own interest or for its own account or
act in any transaction involving the Trust Fund on behalf of a party (or represent a party)
whose interests are adverse to the interests of the Trust Fund or the interests of its
Participants or beneficiaries. No Fiduciary shall receive any consideration for its own
personal account from any party dealing with the Trust Fund in connection with a transaction
involving the assets of the Trust Fund.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9.5 <U>Delegation of Responsibilities</U> &#151; The Trustee and any other party serving as a
Fiduciary with respect to the Plan shall act prudently in the delegation or allocation of
responsibilities to other persons (to the extent such delegation or allocation is allowable
hereunder and under ERISA), and if at any time there is more than one authorized Trustee serving,
each Trustee shall exercise reasonable care to prevent the other Trustees from committing a breach
of such other Trustees&#146; obligations and responsibilities hereunder. Each Fiduciary shall conduct a
periodic review to assure that functions delegated by such Fiduciary are carried out properly.
Neither the Trustee nor any other person serving at any time as a Fiduciary with respect to the
Plan shall be liable for the actions of any other Trustee or Fiduciary unless he knowingly
participates, approves, acquiesces in or conceals a breach of obligations and responsibilities
committed by the other.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9.6 <U>Power of Trustee</U> &#151; The Trustee (and any Investment Manager to the extent
applicable to its investment powers and duties) shall have the following powers and authority in
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">the administration and investment of the Trust Fund, to be exercised without being required to
make or to file any inventory or appraisal with, nor to give any bond or be a surety thereon to,
any officer, court or tribunal, and in accordance with and subject to the above provisions of this
Article&nbsp;IX:
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)
<U>Purchase of Property</U> &#151; To purchase, or subscribe for, any securities or
other property, real and personal, and to retain the same in trust.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) <U>Sale, Exchange, Conveyance and Transfer of Property</U> &#151; To sell, exchange,
convey, transfer, or otherwise dispose of any securities or other property held by it, by
public or private sale without notice, advertisement or court order. No person dealing with
the Trustee shall be bound to see to the application of the purchase money or to inquire
into the validity, expediency, or propriety of any such sale or other disposition.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) <U>Stock Options</U> &#151; To write and sell call options under which the holder of
the option has the right to purchase shares of stock held by the Trustee as part of the
assets of the Trust Fund, if such options are traded on and sold through the National
Securities Exchange, registered under the Securities Exchange Act of 1934, as amended, which
exchange has been authorized to provide a market for option contracts pursuant to Rule
9(b)-1, promulgated under such Act, and so long as the Trustee, at all times up to and
including the time of exercise or expiration of any such option, holds sufficient stock in
the assets of the Trust Fund to meet any obligation under such option if exercised. In
addition, the Trustee (or any Investment Manager) is expressly authorized to purchase and
acquire call options for the purchase of shares of stock covered by such options if the
options are traded on and purchase through a national securities exchange as described in
the immediately preceding sentence and so long as any such option is purchased solely in a
closing purchase transaction, meaning the purchase of an exchange-traded call option, the
effect of which is to reduce or eliminate the obligations to the Trustee with respect to
stock option contract or contracts which it has previously written and sold in a transaction
authorized under the immediately preceding sentence. Except as hereinabove expressly
authorized, the Trustee (and any Investment Manager) is prohibited from selling or
purchasing stock options.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) <U>Exercise of Owner&#146;s Rights</U> &#151; To vote upon any stocks, bonds or other
securities, which the Trustee will vote as recommended by management of the subject company
unless directed otherwise by the Investment Manager (all subject to the directions, if any,
of the Employer); to give general or special proxies or powers of attorney with or without
power of substitution; to exercise any conversion privileges, subscription rights, or other
options, and to make any payments incidental thereto; to oppose, or to consent to, or
otherwise participate in, corporate reorganizations or other changes affecting corporate
securities, and to delegate discretionary powers, and to pay any assessments or charges in
connection therewith; and generally to exercise any of the powers of an owner with respect
to stocks, bonds, securities or other property held as part of the Trust Fund.
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e)
<U>Borrowing</U> &#151; To borrow or raise money for the purpose of the Trust in such
amount, and upon such terms and conditions as the Trustee shall deem advisable, and, for any
funds so borrowed, to issue its promissory note as Trustee and to secure the repayment
thereof by pledging all, or any part, of the Trust Fund. No person lending money to the
Trustee shall be bound to see to the application of the money lent or to inquire into the
validity, expediency or propriety of any such borrowing.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) <U>Retention of Cash</U> &#151; To keep such portion of the Trust Fund in cash or cash
balances as the Trustee, from time to time, may deem to be in the best interests of the
Trust created hereby without liability for interest thereon.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g) <U>Retention of Property Acquired</U> &#151; To accept and retain for such time as it
may deem advisable any securities or other property received or acquired by it as Trustee
hereunder, whether or not such securities or other property would normally be purchased as
investments hereunder.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(h) <U>Execution of Instruments</U> &#151; To make, execute, acknowledge, and deliver any
and all documents of transfer and conveyance and any and all other instruments that may be
necessary or appropriate to carry out the powers herein granted.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) <U>Settlement of Claims and Debts</U> &#151; To settle, compromise, or submit to
arbitration any claims, debts, or damages due or owing to or from the Trust Fund, to
commence or defend suits or legal or administrative proceedings, and to represent the Trust
Fund in all suits and legal and <U>administrative proceedings.</U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(j) <U>Employment of Agents and Counsel</U> &#151; To employ suitable agents and counsel
(who shall be counsel for or acceptable to the Company), and to pay their reasonable
expenses and compensation, and the Trustee shall be fully protected in relying upon the
advice of such counsel.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(k) <U>Power to Do Any Necessary Act</U> &#151; To do all acts, take all such proceedings,
and exercise all such rights and privileges, although not specifically mentioned herein, as
the Trustee may deem necessary to administer the Trust Fund and to carry out the purposes of
this Trust.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9.7 <U>Payments From The Fund</U> &#151; The Trustee shall from time to time, on the written
directions of the Committee, make payments out of the Trust Fund to such persons, in such manner,
in such amounts, and for such purposes as may be specified in the written directions of the
Committee, and upon any such payment being made, the amount thereof shall no longer constitute a
part of the Trust Fund. Each such written direction shall be accompanied by a certificate of the
Committee that the payment is in accordance with the Plan. The Trustee shall not be responsible in
any way with respect to the application of such payments, or, subject to observing the standards
hereinabove set forth in Sections&nbsp;9.1 through 9.5, for the adequacy of the Trust Fund to meet and
discharge any and all liabilities under the Plan.
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9.8 <U>Payment of Compensation, Expenses and Taxes</U> &#151; The Trustee (and any Investment
Manager) shall be paid such reasonable compensation as shall from time to time be agreed upon in
writing by the Company and the Trustee or the Investment Manager, as the case may be. In addition,
the Trustee shall be reimbursed for any reasonable expenses, including reasonable counsel fees,
incurred by him in the management and investment of the Trust Fund. Such compensation and expenses
shall be paid by the Company, but until paid shall constitute a charge upon the Trust Fund. All
taxes of any and all kinds whatsoever that may be levied or assessed under existing or future laws
upon, or in respect of, the Trust Fund, or the income thereof, shall be paid from the Trust Fund.
Brokerage fees and commissions and other purchase and sale transaction associated costs shall be
paid by the Company or the Trust, as directed by the Company, but until paid shall constitute a
charge upon the Trust Fund. Any Trustee who is a full-time Employee of the Company shall not
receive any compensation for services as Trustee hereunder, except for reimbursement of expenses
properly and actually incurred.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9.9 <U>Accounting</U> &#151; The Trustee shall keep accurate and detailed accounts of all
investments, receipts, disbursements, and other transactions hereunder. All accounts, books and
records relating to such transactions shall be open to inspection and audit at all reasonable times
by any person designated by the Committee.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Within ninety (90)&nbsp;days following the close of each fiscal year of the Trust and within ninety
(90)&nbsp;days after the removal or resignation of the Trustee as provided in Section&nbsp;9.12 hereof, the
Trustee shall file with the Committee a written account setting forth all investments, receipts,
disbursements, and other transactions effected by it during such fiscal year or during the period
from the close of the last fiscal year to the date of such removal or resignation, and setting
forth the current value of the Trust Fund.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9.10 <U>Bond</U> &#151; Any person or party serving as a Fiduciary with respect to the Plan and
any other person or party handling funds of the Plan shall, if required by ERISA and not otherwise
exempted, be bonded in an amount which shall not be less than ten percent (10%) of the amount of
the Trust Fund, but in no event shall any such bond be less than $1,000.00 nor more than
$500,000.00. The amount of such bond shall be fixed at the beginning of each Plan Year in
accordance with the provisions of ERISA Section&nbsp;412(a).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9.11 <U>Liability Insurance</U> &#151; The Trustee may purchase insurance for itself, for any
other party serving at any time as a Fiduciary with respect to the Plan, or for the Plan itself, to
cover liability or losses occurring by reason of the act or omission of the Trustee or any such
Fiduciary, but the cost of any such insurance shall be borne by the Trustee or such other Fiduciary
and in no event by the Trust Fund.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9.12 <U>Resignation or Removal of Trustee</U> &#151;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) <U>Term of Trustee</U> &#151; The Trustee shall continue to serve as such until its
resignation or removal as herein provided.
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) <U>Resignation</U> &#151; The Trustee may resign and become and remain fully discharged
from any and all further duties or responsibilities hereunder by giving at least sixty (60)
days prior written notice to the Company stating the effective date of such resignation, or
such shorter notice as the Company may accept as sufficient. Such resignation shall take
effect on the date specified therein unless a successor Trustee(s) shall have been appointed
at an earlier date, in which event such resignation shall take effect immediately upon the
appointment of such successor Trustee(s).
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) <U>Removal</U> &#151; The Trustee may be removed by the Company&#146;s giving at least sixty
(60)&nbsp;days prior written notice to the Trustee stating the effective date of such removal, or
such shorter notice as the Company may request and the Trustee may accept as sufficient, in
which event such removed Trustee shall become and remain fully discharged from all further
duty or responsibility hereunder after the effective date of such removal.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) <U>Appointment of Successor Trustee</U> &#151; Each successor Trustee shall succeed to
the title to the Trust vested in his predecessor by accepting in writing his appointment as
successor Trustee and filing the acceptance with the former Trustee and the Committee
without the signing or filing of any further statement. The resigning or removed Trustee,
upon receipt of acceptance in writing of the Trust by the successor Trustee, shall execute
all documents and do all acts necessary to vest the title of record in any Successor
Trustee. Each successor Trustee shall have and enjoy all of the powers, both discretionary
and ministerial, conferred under this Plan and Trust upon his predecessor. A successor
Trustee shall not be personally liable for any act or failure to act of any predecessor
Trustee. With the approval of the Employer and the Committee, a successor Trustee, with
respect to the Plan, may accept the account rendered and the property delivered to it by a
predecessor Trustee without incurring any liability or responsibility for so doing.
</DIV>

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<DIV align="center" style="font-size: 10pt; margin-top: 18pt">ARTICLE X
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt">AMENDMENT OF THE PLAN
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Plan may be amended or restated (expressly or by ratification) by the Company or by any
officer of the Company who has authority or who has been delegated the authority to amend or
restate this Plan. An amendment or restatement of the Plan shall not affect the validity or scope
of any grant or delegation of such authority, which shall instead be determined based upon the
terms of the grant or delegation. However, the duties, powers and liability of the Trustee
hereunder shall not be substantially modified without its written consent and provided further that
any benefits which have actually accrued and become payable hereunder shall not be affected
thereby. No amendment shall be made which shall cause or authorize any part of the Trust Fund to
revert or be refunded to the Company or to be used for or diverted to purposes other than the
exclusive and sole benefit of the Participants or their Beneficiaries (other than such part as is
required to pay taxes and expenses of administration). The Company shall have the limited right to
amend this Agreement at any time, retroactively or otherwise, in such respects and to such extent
as may be necessary to qualify it under existing and applicable laws and regulations so as to
permit the full deduction for tax purposes of the Company&#146;s contributions made hereunder, and if
and to the extent necessary to accomplish such purpose may by such amendment decrease or otherwise
affect the rights of Participants to benefits which have actually accrued and become payable
hereunder, any provision herein to the contrary notwithstanding.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;No amendment to the Plan shall reduce a Participant&#146;s account balance or eliminate an optional
form of distribution except to the extent permissible under Code Sections&nbsp;411, 412, or any other
relevant Code Section, or Regulations issued under any such Code Section. No amendment to the Plan
shall have the effect of decreasing a Participant&#146;s Vested Interest determined without regard to
such amendment as of the later of the date such amendment is adopted or the date it becomes
effective.
</DIV>






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<DIV align="center" style="font-size: 10pt; margin-top: 18pt">ARTICLE XI
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt">DISCONTINUANCE OF CONTRIBUTIONS<BR>
AND<BR>
TERMINATION OF PLAN
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;11.1 <U>Intention to Continue Plan</U> &#151; The Plan herein provided for has been established by
the Company with the bona fide intention that it shall be continued in operation indefinitely and
that the Employer&#146;s contributions hereunder shall continue for an indefinite period. However, the
Company reserves the right at any time to discontinue contributions or to terminate the Plan.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;11.2 <U>Termination or Partial Termination of Plan</U> &#151; This Plan may be terminated by the
Company or by any officer of the Company who has authority or who has been delegated authority to
terminate this Plan. An amendment or restatement of this Plan shall not affect the validity or
scope of any grant or delegation of such authority, which shall instead be determined based upon
the terms of the grant or delegation. Should the Company decide to terminate or partially
terminate the Plan, the accounts of all Participants affected thereby, subject to item (ii)&nbsp;of this
Section&nbsp;11.2, shall become fully vested and nonforfeitable. The Trustee shall be notified of any
termination or partial termination in writing and shall proceed at the direction of the Committee
to liquidate the assets of the Trust Fund. Upon termination of the Plan by an Employer, the
Employer shall not thereafter make any further contributions under the Plan, and no amount shall
thereafter be payable under the Plan to or in respect of any Participants then employed by such
Employer, except as provided in this Article&nbsp;XI or except as amounts may become payable under the
Plan as a result of such Participants continuing their participation in the Plan as a result of
being employed by other participating Employers. To the maximum extent permitted by ERISA,
transfers, distributions or other dispositions of assets of the Plan as provided in this Article&nbsp;XI
shall constitute a complete discharge of all liabilities under the Plan. Promptly upon any such
termination the Trustee shall (i)&nbsp;pay any due and accrued expenses and liabilities of the Trust,
excepting any expenses involved in the termination of the Plan, and appropriately adjust, as may be
required, all accounts of Participants for such expenses and charges; (ii)&nbsp;appropriately adjust, as
of the date of such termination, the Employer Contribution Accounts of Participants who are then
Employed by the Employer to which the termination applies, for any Forfeitures arising under the
Plan prior to such date (treating, for these purposes, any Participant whose Employment had
previously terminated and who had previously received a distribution of his Vested Interest but had
not yet incurred five (5)&nbsp;consecutive Breaks in Service prior to such date, as having incurred five
(5)&nbsp;consecutive Breaks in Service immediately prior to such date); and (iii)&nbsp;adjust for income,
gains and losses in the Trust Fund to such termination date in the manner described in Section&nbsp;4.2
hereof as if such termination date was an Annual Valuation Date. The interest of each such
Participant who is then Employed by such Employer in the adjusted amount then credited to his
Matching Account and Employer Contribution Account shall be nonforfeitable as of such date. The
full current value of each adjusted account shall be paid from the Trust Fund to the Participant
for whom such account is maintained in such manner of distribution specified in Section&nbsp;5.6 hereof
and at such time or times as the Committee shall in its sole discretion determine.
</DIV>

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<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In the event of a partial termination of the Plan, the payments, adjustments and distributions
described above shall also be made, but only with respect to the portion of the Plan being
terminated.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In the event of a complete discontinuance by the Employer of the contributions to be made by
it hereunder, the rights of each Participant to amounts credited to his Matching Account and
Employer Contribution Account accounts at such time shall become nonforfeitable.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Termination or partial termination of the Plan shall not affect the payment of benefits, in
accordance with Article&nbsp;V hereof, from the Trust Fund except as specifically provided herein, nor
shall such funds thereafter be divested by reason of any provision hereof.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;11.3 <U>Discontinuance of Contributions</U> &#151; In the event of a complete discontinuance by
the Employer of the contributions to be made by it hereunder, the accounts of Participants shall be
treated, and the rights of Participants shall be, as if the Plan was terminated as contemplated
under Section&nbsp;11.2 immediately above on the effective date of such discontinuance or the date such
discontinuance is deemed to have been effective, including, but not limited to, nonforfeitability
of all amounts credited to the Matching Account and Employer Contribution Accounts of Participants
who are then Employed by such Employer.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The mere suspension of a contribution for a year or years during which the Employer earns
profits shall not in itself be deemed a discontinuance within the meaning of this Section&nbsp;11.3,
unless such suspension shall be deemed to have ripened into a discontinuance under the applicable
provisions of the Code, any valid regulations promulgated thereunder or any rulings properly
interpreting and applying same.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;11.4 <U>Internal Revenue Service Approval</U> &#151; Notwithstanding the foregoing, the Trustee
shall not be required to make any distribution from the Trust in the event the Plan is terminated
or contributions are completely discontinued until such time as the Internal Revenue Service shall
have determined in writing that such termination or discontinuance will not adversely affect the
prior qualification of the Plan.
</DIV>

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<DIV align="center" style="font-size: 10pt; margin-top: 18pt">ARTICLE XII
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt">MISCELLANEOUS
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12.1 <U>Participants&#146; Rights; Acquittance</U> &#151; Except to the extent required by law as in
effect and applicable hereto from time to time, neither the establishment of the Trust hereby
created, nor any modification thereof, nor the creation of any fund or account, nor the payment of
any benefits, shall be construed as giving to any Participant or other person any legal or
equitable right against the Employer, or any officer or Employee thereof, or the Trustee or the
Committee except as herein provided; nor shall any Participant have any legal right, title or
interest in this Trust or any of its assets, except in the event and to the extent that benefits
may actually accrue to him hereunder, and the same limitations shall be applicable with respect to
death benefits which may be payable to the Beneficiaries of the Participant. Under no
circumstances shall the terms of Employment of any Participant be modified or in any way affected
hereby. This Plan and Trust shall not constitute a contract of Employment nor afford any
individual any right to be retained in the employ of the Employer.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12.2 <U>Spendthrift Clause</U> &#151; To the extent permitted by law, Participants are prohibited
from anticipating, encumbering, alienating or assigning any of their rights, claims or interest in
this Trust or in any of the assets thereof, and no undertaking or attempt to do so shall in any way
bind the Committee or the Trustee or be of any force or effect whatsoever. Furthermore, to the
extent permitted by law, no such rights, claims or interest of a Participant in this Trust or in
any of the assets thereof shall in any way be subject to such Participant&#146;s debts, contracts or
engagements, nor to attachment, garnishment, levy or other legal or equitable process, except as
permitted by law for family support or alimony obligations. Provided, however, anything to the
contrary herein notwithstanding, to the extent permissible under applicable law, a Participant&#146;s
interest hereunder is subject to all bona fide and existing debts owed by such Participant to the
Plan and Trust, if any, and upon such Participant or the Beneficiary of such Participant becoming
entitled to receive payment of any benefit hereunder, the Trustee, if it shall, prior to
disbursement have received certified notice or confirmation from the Committee in such form as it
may reasonably require of the fact and amount of such indebtedness, shall pay first from the
benefits so payable the amount of such indebtedness to the Plan and Trust with the remainder, if
any, being payable as otherwise provided herein.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In any action or proceeding involving the Trust Fund, or any property constituting part or all
thereof, or the administration thereof, the Employer, the Committee, and the Trustee shall be the
only necessary parties and no Employees or former Employees of the Employer or their Beneficiaries
or any other person having or claiming to have an interest in the Trust Fund or under the Plan
shall be entitled to any notice or service of process.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Any final judgment which is not appealed or appealable that may be entered in any such action
or proceeding shall be binding and conclusive on the parties hereto, the Committee and all persons
having or claiming to have any interest in the Trust Fund or under the Plan.
</DIV>





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<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The foregoing provision against the assignment of a Participant&#146;s right in the Plan shall not
apply in the case of a qualified domestic relations order which is determined by the Committee to
meet the requirements of Code Section&nbsp;414(p). If a qualified domestic relations order, otherwise
determined by the Committee as meeting the requirements of Code Section&nbsp;414(p), specifically
provides for an immediate lump sum distribution to the alternate payee, such distribution may be
made notwithstanding that the Participant has not attained his earliest retirement age, as defined
in Code Section&nbsp;414(p)(4)(B). Effective on or after April&nbsp;6, 2007, a domestic relations order than
otherwise satisfies the requirements for a qualified domestic relations order (&#147;QDRO&#148;) will not
fail to be a QDRO: (i)&nbsp;solely because the order is used after, or revises, another domestic
relations order or QDRO; or (ii)&nbsp;solely because of the time at which the order is issued, including
issuance after the annuity starting date or after the Participant&#146;s death.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12.3 <U>Transfers of Employment Among Employers</U> &#151; In determining Years of Service and any
period of Employment for any purpose under the Plan, the period of an Employee&#146;s Employment with
any other Affiliated Employers shall be counted, and a transfer of an Employee from the Employment
of one such member to the Employment of another member shall not interrupt Employment; provided,
however, that service with a company prior to such company&#146;s acquisition by the Company shall not
count for purposes of determining eligibility for participation in the Plan. In the event any
Participant during the course of any Plan Year is Employed simultaneously by more than one such
member, he shall be entitled to an allocation under Section&nbsp;4.3 hereof by taking into account his
aggregate Annual Compensation from such simultaneous members.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12.4 <U>Participation of Adopting Employers and Their Employees</U> &#151; With the written
consent of the Company, an adopting Employer may become a party to this agreement pursuant to
authorization by its Board of Directors. In the event an adopting Employer does so become a party,
it shall contribute to the Plan, and its Employees shall be entitled to benefits thereunder, in
accordance with its terms, subject to the following special provisions:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The contribution of each adopting Employer shall be determined separately by its
Board of Directors under Article&nbsp;III hereof.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) In computing the service of a person who is Employed by more than one of the
adopting Employers at the same time, the period of service of such person with any of the
adopting Employers shall be counted, and a transfer of an Employee from the Employment of
one adopting Employer to the Employment of another shall not interrupt his service, nor
shall such a transfer constitute a termination of Employment under the terms of this Plan.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) The contribution of each adopting Employer shall be allocated among its Employees
separately from the contributions of the others in accordance with the provisions of Section
4.3. The Forfeiture of a Participant or other reallocation from a Participant&#146;s account
shall be allocated only among the Participants who are Employees of the adopting Employer
with which such Participant was Employed. Net increases and
</DIV>

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<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">decreases in the value of the Trust Fund resulting from increases or decreases in the
value of the assets of the Trust and earnings and losses shall be allocated among all
Participants under the Plan as a group in accordance with the provisions of Section&nbsp;4.2.
Participants who are Employees of one or more adopting Employers shall have separate
accounts with respect to their participation as an Employee of each such adopting Employer.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) In the event of a transfer of any Participant from the Employment of one adopting
Employer to the Employment of another, his account shall be considered and treated
thereafter as the account of a Participant who is an Employee of the adopting Employer to
which he is transferred, except, if such Participant thereafter forfeits or becomes subject
to a reallocation of all or a part of his interest under any of the provisions of the Plan,
the Committee shall, on the next following Annual Valuation Date, divide such Forfeiture or
reallocation of his non-vested interest in the Plan in an equitable manner, considering all
the circumstances, between the two adopting Employers.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In the event of such a transfer, the Participant transferred shall share in the next
annual contribution of each of such adopting Employers on a pro rata basis, based upon the
amount of wages or salary earned with each such Employer during its fiscal year in which the
transfer takes place.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) Each adopting Employer shall appoint a Committee to administer the plan with
respect to its Employees pursuant to Article&nbsp;VIII hereof.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12.5 <U>Successor Employer</U> &#151; In the event of the dissolution, merger, consolidation or
reorganization of the Employer, provision may be made by which the Plan and Trust will be continued
by the successor; and, in that event, such successor shall be substituted for the Employer under
the Plan. The substitution of the successor shall constitute an assumption of Plan liabilities by
the successor and the successor shall have all the powers, duties and responsibilities of the
Employer under the Plan.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12.6 <U>Transfer of Plan Assets</U> &#151; In the event of any merger or consolidation of the Plan
with, or transfer in whole or in part of the assets and liabilities of the Trust Fund to, another
trust fund held under any other plan of deferred compensation maintained or to be established for
the benefit of all or some of the Participants of this Plan, the assets of the Trust Fund
applicable to such Participants shall be transferred to the other trust fund only if:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Each Participant would, if either this Plan or the other plan then terminated,
receive a benefit immediately after the merger, consolidation or transfer which is equal to
or greater than the benefit he would have been entitled to receive immediately before the
merger, consolidation or transfer if the Plan had then terminated;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Resolutions of the Board of Directors of the Employer of the affected Participants,
shall authorize such transfer of assets, and, in the case of the new or successor Employer
of the affected Participants, its resolutions shall include an
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">assumption of liabilities with respect to such Participant&#146;s inclusion in the new
Employer&#146;s plan; and
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) Such other plan and trust are qualified under Code Sections 401(a) and 501(a).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12.7 <U>Delegation of Authority by Employer</U> &#151; Whenever the Employer under the terms of
this Agreement is permitted or required to do or perform any act or matter or thing it shall be
done and performed by any officer thereunto duly authorized by the Board.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12.8 <U>Construction of Agreement</U> &#151; This Plan and Trust agreement shall be construed
according to the laws of the State of Georgia, and all provisions hereof shall be administered
according to, and its validity and enforceability shall be determined under the laws of such state,
except where pre-empted by ERISA.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12.9 <U>Headings</U> &#151; The headings of Articles, Sections and Subsections are for ease of
reference only and shall in no wise be construed to limit or modify the detailed provisions hereof.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12.10 <U>Qualification of Plan as A Condition</U> &#151; This Plan is based upon the condition
subsequent that it shall be approved and qualified by the Internal Revenue Service as meeting the
requirements of the Internal Revenue Code and regulations issued thereunder with respect to
employees&#146; plans and trusts, including a salary reduction arrangement, so as to permit, among other
incidents to such qualified plans, the Employer to deduct for income tax purposes the amount of its
contributions to the Plan as set forth herein, and so that such contributions will not be taxable
at the time of contribution to the Participants as income. Therefore, if when this Plan is
submitted for initial qualification and approval by the Internal Revenue Service, the Internal
Revenue Service rules that the Plan does not meet the qualification requirements of the Internal
Revenue Code for the purposes specified in the preceding sentence, and the deficiencies precluding
qualification may not be corrected by amendment effective as of the Effective Date, then regardless
of any other provision herein contained, this Plan shall be and become null and void ab initio, and
any contributions under the Plan for any fiscal year of an Employer commencing on or after the
Effective Date shall be returned to the Employers for the benefit of the Employees on whose behalf
the contribution was made to the Trust.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12.11 <U>Compliance With Distribution Method and Timing Regulations</U> &#151; Notwithstanding any
other provision of this Plan, if, and solely to the extent that, any provision of the Plan becomes
a material violation of Code Sections&nbsp;401 or 411 as an impermissible restriction on an individual&#146;s
rights with respect to the timing or method of any alternative form of benefit, then such Plan
provision(s) shall thereafter be construed and administered in a manner which grants to each
Participant or his Beneficiary(ies), as applicable, such additional rights, and only such
additional rights, as will satisfy such Code Sections.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12.12 <U>Adjustments for Short Plan Year</U> &#151; Notwithstanding any provision of the Plan to
the contrary, whenever any provision of the Plan requires a determination of Hours of Service,
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">annual additions, or Annual Compensation (including limitations thereon), such provision(s)
shall be applied by appropriately adjusting the language of such provision(s), pro rata, to account
for the fact that such short Plan Year consists of fewer than twelve (12)&nbsp;calendar months. In the
case of the short Plan Year beginning on April&nbsp;1, 1990, and ending on December&nbsp;31, 1990, such
provisions shall be applied by reducing the quantified standards of such provisions as necessary to
reflect a new standard equal to three-fourths (3/4) of the normal standard for a full Plan Year.
</DIV>





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<DIV style="font-family: 'Times New Roman',Times,serif">




<DIV align="center" style="font-size: 10pt; margin-top: 18pt">ARTICLE XIII
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt">TOP-HEAVY PLAN PROVISIONS
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;13.1 <U>Application</U> &#151; In the event that the Plan is determined to be a Top-Heavy Plan as
hereinafter defined, this Article&nbsp;XIII shall become effective as of the first day of the Plan Year
in which the Plan is a Top-Heavy Plan.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;13.2 <U>Definitions</U> &#151;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) <U>Key Employee</U> &#151; Key Employee means any employee or former employee
(including any deceased employee) who at any time during the Plan Year that includes the
determination date was an officer of the Employer having annual compensation greater than
$150,000 (for 2008), as adjusted under Code Section&nbsp;416(i)(1), a 5-percent owner of the
Employer, or a 1-percent owner of the Employer having annual compensation of more than
$150,000. For this purpose, annual compensation means compensation within the meaning of
Code Section&nbsp;415(c)(3). The determination of who is a Key Employee will be made in
accordance with Code Section&nbsp;416(i)(1) and the applicable regulations and other guidance of
general applicability issued thereunder.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) <U>Minimum Contribution</U> &#151; For a Plan Year, the lesser of three percent (3%) of
a Participant&#146;s compensation (within the meaning of Code Section&nbsp;415) or a percentage of a
Participant&#146;s compensation equal to the percentage at which contributions are made (or
required to be made) under the Plan and all other plans required to be aggregated under Code
Section&nbsp;416(g)(2), (i.e., each plan maintained by the Employer in which a Key Employee is a
Participant and all other plans maintained by the Employer which enable the plans in which a
Key Employee is a Participant to meet the requirements of Code Sections&nbsp;401(a)(4) and 410)
for the Key Employee for whom such percentage is highest. The percentage of a Key
Employee&#146;s compensation at which contributions are made shall be determined by dividing the
contributions for each such employee by so much of his compensation for the Plan Year as
does not exceed $245,000 (for 2010), as adjusted in accordance with Code Section
401(a)(17)(B).
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) <U>Top-Heavy Plan</U> &#151; For any Plan Year a plan that is required in such year to
satisfy the requirements of Code Section&nbsp;416 because the aggregate of the accounts of all
Key Employees in the Plan exceeds sixty percent (60%) of the aggregate of the accounts of
all Participants in the Plan, such determination to be made in accordance with the
procedures described in Code Section 416(g) as of the Annual Valuation Date immediately
preceding such Plan Year (or in the case of the first Plan Year, as of the last day of such
Plan Year) (the &#147;determination date&#148;) and shall include distributions made during the last
five years. The account balance of any Participant who has not performed any services for
the Employer in the last five years shall not be taken into account. For purposes of
determining whether the Plan is a Top-Heavy Plan, the Plan shall be aggregated with all
other plans maintained by the Employer which are required to be
</DIV>

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</DIV>

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<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">aggregated with the Plan in order for the Plan to meet the requirements of Code
Sections&nbsp;401(a)(4) and 410, and all other plans maintained by the Employer in which a Key
Employee is a Participant (the &#147;required aggregation group&#148;). The Plan may also be
aggregated with other Plans at the election of the Employer, to the extent permitted under
Regulations issued by the Secretary (the &#147;permissive aggregation group&#148;). The following
subsections shall apply for purposes of determining the present values of accrued benefits
and the amounts of account balances of employees as of the determination date.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) The present values of accrued benefits and the amounts of account balances
of an employee as of the determination date shall be increased by the distributions
made with respect to the employee under the Plan and any plan aggregated with the
Plan under Code Section&nbsp;416(g)(2) during the 1-year period ending on the
determination date. The preceding sentence shall also apply to distributions under
a terminated plan which, had it not been terminated, would have been aggregated with
the Plan under Code Section&nbsp;416(g)(2)(A)(i). In the case of a distribution made for
a reason other than severance from employment, death, or disability, this provision
shall be applied by substituting 5-year period for 1-year period.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) The accrued benefits and accounts of any individual who has not performed
services for the Employer during the 1-year period ending on the determination date
shall not be taken into account.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;13.3 <U>Allocation of Minimum Contribution</U> &#151; For any year in which the Plan is a
Top-Heavy Plan, the Minimum Contribution as defined in Section&nbsp;13.2(c) shall be made to the account
of each Participant who is a non-Key Employee, unless the Minimum Contribution for the Participant
is made under another defined contribution plan maintained by the Employer. Such Minimum
Contribution shall be made to the Employer Contribution Account of each non-Key Employee
Participant who is Employed on the last day of such Plan Year without regard to such Participant&#146;s
Hours of Service during such Plan Year. The Employer and Committee shall determine under which
plan a Participant shall receive the Minimum Contribution if the Employee is a Participant in more
than one plan maintained by the Employer. Such Minimum Contribution shall be made without
consideration of the Employer&#146;s contributions under Code Section&nbsp;3111.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Qualified Nonelective Contributions, if any, may be taken into account in satisfaction of any
required Minimum Contribution. Matching Contributions and Elective Deferrals allocated to the
account of a Key Employee shall be taken into account in determining the amount of any required
Minimum Contribution; provided, however, that Matching Contributions and Elective Deferrals made on
behalf of a Non-Key Employee and taken into account for purposes of Section&nbsp;3.4 or 3.5 shall not be
taken into account in determining whether a required Minimum Contribution on behalf of such non-Key
Employee has been satisfied. Employer Matching Contributions shall be taken into account for
purposes of satisfying the minimum contribution requirements of Code Section&nbsp;416(c)(2) and the
Plan. The preceding sentence shall apply with respect to Matching Contributions under the Plan or,
if the Plan provides that the minimum
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">contribution requirement shall be met in another plan, such other plan. Employer Matching
Contributions that are used to satisfy the minimum contribution requirements shall be treated as
Matching Contributions for purposes of the actual contribution percentage test and other
requirements of Code Section&nbsp;401(m).
</DIV>





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<DIV style="font-family: 'Times New Roman',Times,serif">




<DIV align="center" style="font-size: 10pt; margin-top: 18pt">ARTICLE XIV
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt">DIRECT TRANSFER OF ELIGIBLE ROLLOVER DISTRIBUTIONS
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;14.1 <U>Application</U> &#151; Notwithstanding any provision of the Plan to the contrary that
would otherwise limit a Distributee&#146;s election under this Article, a Distributee may elect, at the
time and in the manner prescribed by the Plan Administrator, to have any portion of an Eligible
Rollover Distribution paid directly to an Eligible Retirement Plan specified by the Distributee in
a Direct Rollover.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;14.2 <U>Definitions</U> &#151;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Eligible Rollover Distribution: An Eligible Rollover Distribution is any
distribution of all or any portion of the balance to the credit of the Distributee, except
that an Eligible Rollover Distribution does not include: any distribution that is one of a
series of substantially equal periodic payments (not less frequently than annually) made for
the life (or life expectancy) of the Distributee or the joint lives (or joint life
expectancies) of the Distributee and the Distributee&#146;s designated Beneficiary, or for a
specified period of ten years or more; any distribution to the extent such distribution is
required under Code Section&nbsp;401(a)(9); the portion of any distribution that is not
includable in gross income (determined without regard to the exclusion for net unrealized
appreciation with respect to employer securities); and any hardship distribution described
in Code Section&nbsp;401(k)(2)(B)(i)(IV). For taxable years beginning after December&nbsp;31, 2006, a
Participant may elect to transfer his or her employee after-tax contributions (if any) or
Roth 401(k) Contributions by means of a direct rollover to a qualified plan or to a 403(b)
plan that agrees to account separately for amounts so transferred (including interest
thereon), including accounting separately for the portion of such distribution which is
includible in gross income and the portion of such distribution which is not includible in
gross income.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Eligible Retirement Plan: An Eligible Retirement Plan is an individual retirement
account described in Code Section&nbsp;408(a), an individual retirement annuity described in Code
Section&nbsp;408(b), an annuity plan described in Code Section&nbsp;403(a), an annuity contract
described in Code Section&nbsp;403(b), an eligible plan under Code Section 457(b) which is
maintained by a state, political subdivision of a state, or any agency or instrumentality of
a state or political subdivision of a state and which agrees to separately account for
amounts transferred into such plan from this Plan, or a qualified trust described in Code
Section 401(a) that accepts the Distributee&#146;s Eligible Rollover Distribution. For
distributions made after December&nbsp;31, 2007, a Participant or Beneficiary may elect to roll
over directly an eligible rollover distribution to a Roth IRA described in Section&nbsp;408A(b)
of the Code.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) Distributee: A Distributee includes an Employee or former Employee. In addition,
the Employee&#146;s or former Employee&#146;s surviving spouse and the Employee&#146;s or former Employee&#146;s
spouse or former spouse who is the alternate payee under a qualified
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">domestic relations order, as defined in Code Section&nbsp;414(p), are Distributees with
regard to the interest of the spouse or former spouse.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) Direct Rollover: A Direct Rollover is a payment by the Plan to the Eligible
Retirement Plan specified by the Distributee either by transfer from the Plan, or by
delivery of the distribution check by the Distributee, provided such check is made out in a
manner to ensure that it is negotiable only by the trustee of the Eligible Retirement Plan.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) <U>Non-Spouse Beneficiary Rollover Right</U>. For distributions after December
31, 2009, a non-spouse Beneficiary who is a &#147;designated beneficiary&#148; under Section
401(a)(9)(E) of the Code and the regulations thereunder, by a direct trustee-to trustee
transfer (&#147;direct rollover&#148;), may roll over all or any portion of his or her distribution to
an individual retirement account (&#147;IRA&#148;) the Beneficiary established for purposes of
receiving the distribution. In order to be able to roll over the distribution, the
distribution otherwise must satisfy the definition of an &#147;eligible rollover distribution&#148;
under Section&nbsp;401(a)(31) of the Code.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) <U>Certain Requirements Not Applicable</U>. Although a non-spouse
Beneficiary may roll over directly a distribution as provided in Article&nbsp;XIV, the
distribution, if made prior to January&nbsp;1, 2010, is not subject to the direct
rollover requirements of Section&nbsp;401(a)(31) of the Code (including Section
401(a)(31)(B) of the Code), the notice requirements of Section 402(f) of the Code or
the mandatory withholding requirements of Section 3405(c) of the Code. If a
non-spouse Beneficiary receives a distribution from the Plan, the distribution is
not eligible for a 60-day (non-direct) rollover.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) <U>Trust Beneficiary</U>. If the Participant&#146;s named Beneficiary is a
trust, the Plan may make a direct rollover to an IRA on behalf of the trust,
provided the trust satisfies the requirements to be a designated Beneficiary within
the meaning of Section&nbsp;401(a)(9)(E) of the Code.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) <U>Required Minimum Distributions Not Eligible for Rollover</U>. A
non-spouse Beneficiary may not roll over an amount that is a required minimum
distribution, as determined under applicable Treasury Regulations and other Internal
Revenue Service guidance. If the Participant dies before his or her Required
Beginning Date (as defined in Section&nbsp;5.9(b) and the non-spouse Beneficiary rolls
over to an IRA the maximum amount eligible for rollover, the Beneficiary may elect
to use either the 5-year rule or the life expectancy rule, pursuant to Treasury
Regulations Section&nbsp;1.401(a)(9)-3, A-4(c), in determining the required minimum
distributions from the IRA that receives the non-spouse beneficiary&#146;s distribution.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) <U>Roth Contribution Rollovers from this Plan</U>. Notwithstanding Section&nbsp;7.11,
a direct rollover of a distribution from a Roth 401(k) Contributions Account or a
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">Roth Rollover Contributions Account under the Plan will only be made to another Roth
elective deferral account under an applicable retirement plan described in &#167; 402A(e)(1) of
the Code or to a Roth IRA described in &#167; 408A of the Code and only to the extent the
rollover is permitted under the rules in &#167;402(c) of the Code. An applicable retirement plan
described in &#167; 402A(e)(1) of the Code or to a Roth IRA described in &#167; 408A of the Code shall
each be an Eligible Retirement Plan for purposes of Section&nbsp;7.11. Eligible rollover
distributions from a Participant&#146;s Roth 401(k) Contributions Account and Roth Rollover
Contributions Account are taken into account in determining whether the total amount of the
Participant&#146;s Account balances under the Plan exceed $1,000 for purposes of mandatory
distributions from the Plan.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;14.3 <U>Explanation of Distributions Eligible for Rollover Treatment</U> &#151; The Employer will
provide the Participant with a written notice as required by Code Section 402(f) which provides a
general description of the Distributee&#146;s distribution options and notice of the Distributee&#146;s other
rights, if any, to defer receipt of the distribution. Such notice will be given within the time
period specified in Reg. &#167;1.411(a)-11(c); <U>provided</U>, <U>however</U>, that if the
distribution is one to which Code Sections&nbsp;401(a)(11) and 417 do not apply, such distributions may
commence less than 30&nbsp;days after the required notice is given, provided that (i)&nbsp;the Plan clearly
informs the Participant that the Participant has a right to a period of at least 30&nbsp;days after
receiving the notice to consider the decision of whether or not to elect a distribution (and, if
applicable, a Participant distribution option), and (ii)&nbsp;the Participant, after receiving the
notice, affirmatively elects a distribution.
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;IN WITNESS WHEREOF, the Company has caused this Agreement to be executed by its duly
authorized corporate officers and its corporate seal to be hereunto affixed, and the Trustee has
executed same under seal and thereby accepted the Trust the day and year first above written.
</DIV>


<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left"><BR>(CORPORATE SEAL)&nbsp;</TD>
    <TD colspan="3" align="left">COMPANY:<BR>
AARON&#146;S, INC.<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ James L. Cates
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Title: Senior Group Vice President&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>

<TR>
    <TD valign="top" align="left"><BR>(CORPORATE SEAL)&nbsp;</TD>
    <TD colspan="3" align="left">TRUSTEE:<BR>
SUNTRUST BANK<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ Alan Leffingwell
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Title:  Client Manager&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


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</DIV>



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