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Master Separation and Distribution Agreement

Entities:
Date:
2002
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87K
ID:
#911923

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                         DATED AS OF SEPTEMBER 30, 2002


                                     BETWEEN


                               YELLOW CORPORATION


                                       AND


                            SCS TRANSPORTATION, INC.






===============================================================================







                                TABLE OF CONTENTS
                                -----------------

                                                                          PAGE
                                                                          ----

RECITALS.....................................................................1

                                    ARTICLE I

                              PLAN OF DISTRIBUTION

1.1      The Distribution....................................................2
1.2      Conditions to Distribution..........................................2
1.3      Sale of Fractional Shares...........................................4
1.4      Sole Discretion of Yellow...........................................4
1.5      Termination of Obligations..........................................5

                                   ARTICLE II

                       DIVISION OF ASSETS AND LIABILITIES

2.1      Transfer of Assets and Liabilities..................................5
2.2      Allocated Employees.................................................6
2.3      Stock Options and Restricted Stock..................................7
2.4      Third Party Debt....................................................7
2.5      Certain Financial Support Arrangements..............................7
2.6      Miscellaneous Obligations and Claims...............................13

                                   ARTICLE III

                         REPRESENTATIONS AND WARRANTIES

3.1      Representations and Warranties of Yellow...........................15
3.2      Representations and Warranties of SCST.............................16

                                   ARTICLE IV

                                 RELATED MATTERS

4.1      Access to Information..............................................17
4.2      Confidentiality....................................................17
4.3      Indemnification....................................................18
4.4      Manner of Payments.................................................19


                                      -i-





4.5      Taxes..............................................................19
4.6      Expenses...........................................................19
4.7      Non-solicitation...................................................19

                                    ARTICLE V

                               DISPUTE RESOLUTION

5.1      Use of Dispute Resolution; Presumptions............................20
5.2      Negotiation........................................................20
5.3      Non-binding Mediation..............................................20
5.4      Proceedings........................................................21
5.5      Continuity of Service and Performance..............................21
5.6      Further Assurances.................................................21

                                   ARTICLE VI

                                  MISCELLANEOUS

6.1      Survival...........................................................21
6.2      Entire Agreement...................................................21
6.3      Waiver and Modification............................................21
6.4      Notices............................................................22
6.5      Counterparts.......................................................22
6.6      Severability.......................................................22
6.7      Assignment.........................................................23
6.8      Choice of Law......................................................23
6.9      No Third-Party Beneficiaries.......................................23

                                   ARTICLE VII

                                  DEFINED TERMS

7.1      Defined Terms......................................................23




                                      -ii-







Table of Exhibits
-----------------

Exhibit A    Form of By-laws
Exhibit B    Form of Amended and Restated Certificate of Incorporation
Exhibit C    Form of Tax Sharing Agreement



                                     -iii-




                  MASTER SEPARATION AND DISTRIBUTION AGREEMENT

     This Master Separation and Distribution Agreement (this "Agreement") is
made and entered into as of the 30th day of September, 2002 by and among Yellow
Corporation, a Delaware corporation ("Yellow"), and SCS Transportation, Inc., a
Delaware corporation and a wholly owned subsidiary of Yellow ("SCST").
Capitalized terms used herein and not otherwise defined shall have the meanings
assigned to them in Article VII hereof.

                                    RECITALS

     A.   WHEREAS, Yellow is the sole stockholder of SCST, and SCST is the sole
          stockholder of the operating subsidiaries Saia Motor Freight Line,
          Inc. ("Saia") and Jevic Transportation, Inc. ("Jevic");

     B.   WHEREAS, Yellow's Board of Directors has determined pursuant to an
          integrated plan to (i) separate SCST, which comprises Yellow's
          non-union, regional operations, from Yellow's other businesses and
          operations (the "Separation") and (ii) distribute to Yellow's
          stockholders on a tax-free basis all of the outstanding shares of
          SCST's common stock (the "Distribution");

     C.   WHEREAS, Yellow's Board of Directors has determined that it is in the
          best interests of its stockholders to consummate the Separation and
          the Distribution;

     D.   WHEREAS, it is appropriate and desirable to set forth the principal
          corporate transactions required to effect the Separation and the
          Distribution and certain other agreements that will govern certain
          matters relating to such transactions (collectively, the
          "Transactions") and the relationship of Yellow and SCST following the
          consummation of the Transactions;

     NOW, THEREFORE, the parties, intending to be legally bound, agree as
follows:

                              TERMS AND CONDITIONS

     In consideration of the mutual covenants herein, and other good and
valuable consideration, the receipt and adequacy of which are hereby
acknowledged, it is hereby agreed as follows:




                                      -2-


                                    ARTICLE I

                              PLAN OF DISTRIBUTION


     1.1 The Distribution.

         (i)    Subject to Section 1.2 hereof, Yellow and SCST shall take all
reasonable steps necessary and appropriate to cause all conditions to the
Distribution to be satisfied and to effect the Distribution. Yellow's Board of
Directors will have the sole discretion to determine the Distribution Date, and
Yellow will consummate the Distribution subject to the satisfaction or waiver by
Yellow's Board of Directors, in its sole discretion, of the conditions set forth
in Section 1.2.

         (ii)   On or prior to the Distribution Date, Yellow will deliver to the
Distribution Agent for the benefit of the holders of record of Yellow Common
Stock on the Record Date, stock certificates, endorsed by Yellow in blank,
representing all of the outstanding shares of SCST Common Stock, and shall cause
the transfer agent for the Yellow Common Stock to instruct the Distribution
Agent to distribute on the Distribution Date the appropriate number of such
shares of SCST Common Stock to each such holder or designated transferee or
transferees of such holder.

         (iii)  Subject to Section 1.3 hereof, each holder of record of Yellow
Common Stock (or such holder's designated transferee or transferees) on the
Record Date will be entitled to receive in the Distribution that number of
shares of SCST Common Stock equal to that number of shares of Yellow Common
Stock owned by such holder on the Record Date divided by a number equal to the
Distribution Ratio established by Yellow's Board of Directors.


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