Exhibit 10

NEW PLAN PROVISIONS BASED ON LEGISLATIVE CHANGES EFFECTIVE JANUARY 1, 2005
Eligibility	o	Executive Officers and Key Employees
Deferral Options	o	Up to 90% of Salary; Minimum of 5%
	o	Up to 100% of Bonus; Minimum of 5%
Election to Defer	o	Salary: December of prior Year
	o	Bonus: Before March 31st for Accrual Period Ending September 30th
Investment Option	o	Fixed Rate of Interest based on Federal Rate set by Secretary of the Treasury
	o	Current Rate as of January 1, 2005: 4.25%. Rate may change on July 1, 2005.
Distribution Options	o	The Plan now offers an In-Service Distribution Option Account, as well as the Retirement Distribution Account
	o	Each year, you may allocate new deferrals between the In-Service and Retirement Distribution options
In-Service Distribution Option	o	The earliest you can receive your first In-Service Distribution is 5 years after the year of your deferral. You are eligible to receive your first distribution in 2011 if you choose this option.
	o	You may select a lump sum payment, or annual installments up to 5 years
	o	You may re-defer a scheduled In-Service Distribution if you elect to do so at least 12 months prior to the scheduled payout day and you re-defer for a minimum of 5 years
Retirement Distribution Option	o	You may elect to have your benefit paid in a lump sum, or in annual installments of 5, 10, 15, or 20 years
	o	If your balance is $50,000 or less, you will automatically be paid in a lump sum, regardless of your prior election
Termination of Employment	o	If you terminate prior to retirement, you will be paid under the manor you elected as your Retirement Distribution Option
	o	If you did not make a Retirement Distribution Option election, or if your balance is $50,000 or less, you will be paid in a lump sum
Death Benefit	o	Pre-Retirement: Your beneficiary will be paid under the same manor as you elected for your Retirement Distribution Option. If you did not make an election, or if your account balance is $50,000 or less, your beneficiary will be paid in a lump sum.
	o	Post-Retirement: Your unpaid benefits will continue to be paid to your beneficiary
Disability	o	You may file a claim for payment if you meet the definition of disability as established under Section 409A.
Hardship	o	You may file a claim for payment if you meet the definition of “unforeseeable financial emergency” as established under Section 409A.