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PLAN DOCUMENT — SUMMARY MATERIAL MODIFICATIONS The Cafeteria Plan (hereinafter referred to as the "P.Ian") is hereby amended as follows: The Section in Article I entitled "DEFINITIONS" is replaced in its entirety as follows: "Dependent" means any individual who qualifies as a dependent under an Insurance Contract or under Code Section 152 (as modified by Code Section 105(b)) or as amended by any regulation or ruling of the Internal Revenue Service. Any child of a Plan Participant who is determined to be an alternate recipient under a qualified medical child support order under ERISA Sec. 609 shall also be considered a Dependent under this Plan. The Section entitled "PARTICIPANT ELECTIONS", subsection (b) under "CHANGE OF ELECTIONS", is replaced in its entirety as follows: (b) notwithstanding subsection (a), the Participants may change an election for accident or health coverage during a Plan Year and make a new election that corresponds with the special enrollment rights provided in Code Section 9801(f). Such change shall take place on a prospective basis, unless otherwise required by Code Section 9801(f) to be retroactive. The Section entitled "DEPENDENT DAY CARE REIMBURSEMENT PLAN", subsection (e) under "DEFINITIONS", is replaced in its entirety as follows: (e) "Qualifying Dependent" means, for Dependent Day Care Reimbursement Plan purposes, (1) a Participant's Dependent (as defined in Code Section 152(a)(1)) who has not attained age 13; (2) a Dependent or the Spouse of a Participant who is physically or mentally incapable of caring for himself or herself and has the same principal place of abode as the Participant for more than one-half of such taxable year; or (3) a child that is deemed to be a Qualifying Dependent described in paragraph (1) or (2) above, whichever is appropriate, pursuant to Code Section 21(e)(5). The Section entitled "ADMINISTRATION", subsection titled "PLAN ADMINISTRATION", is replaced in its entirety as follows: PLAN ADMINISTRATION The operation of the Plan shall be under the supervision of the Administrator. It shall be a principal duty of the Administrator to see that the Plan is carried out in accordance with its terms, and for the exclusive benefit of Employees entitled to participate in the Plan. The Administrator shall have full power to administer the Plan in all of its details, subject, however, to the pertinent provisions of the Code. The Administrator's powers shall include, but shall not be limited to the following authority, in addition to all other powers provided by this Plan: