The Retirement Plan for Employees of the City of Bridgeton, Missouri (hereinafter the "Plan"), is hereby amended and restated by the City of Bridgeton, Missouri (hereinafter the "City"), effective January 1, 2003.

The rights and benefits of Participants who are Active Participants in the Plan on or after the effective date of this restatement shall be determined as provided in this amended and restated Plan. The rights and benefits of any Participant who was not an Active Participant on or after the effective date of this restatement, (January 1, 2003), but who is entitled to benefits under the Plan, shall be determined in accordance with the applicable provisions of the Plan in effect at the time such Participant separated from service, except as required by applicable law or regulation or except as specifically provided or changed by subsequent amendments.

This amendment of the Plan is adopted to reflect certain provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 ("EGTRRA"). This amendment is intended as good faith compliance with the requirements of EGTRRA and is to be construed in accordance with EGTRRA and guidance issued thereunder. Except as otherwise provided, this amendment shall be effective as of the first day of the first Plan Year beginning after December 1, 2001.

Supersession of inconsistent provisions. This amendment shall supersede the provisions of the Plan to the extent those provisions are inconsistent with the provisions of this amendment.

It is intended that the Plan qualify under Section 401(a) of the Internal Revenue Code of 1986. Except as otherwise provided, the Plan and all matters relating thereto shall be governed, construed and administered in accordance with the applicable laws of the United States and the State of Missouri.