Exhibit 10.15

                    FINANCIAL PLANNING REIMBURSEMENT PROGRAM

The Financial  Planning  Reimbursement  Program (the "Plan") is designed to help
you in your personal  financial planning by sharing the expense of assistance in
this complex area.  This program is voluntary and the choice of advisors is your
personal decision.

With  the  complexity  of  personal  tax  laws  and   investment   opportunities
increasing, the Company is pleased to offer you personal financial planning - an
individualized  financial  management benefit program.  This benefit can provide
additional  peace of mind by assisting you in  maximizing  your pre and post-tax
dollars and ensuring their productive employment.

I.   ELIGIBILITY

     The class of employees eligible for coverage under this Plan consists of:

     Chief Executive Officer of the Company.

     Executives of the Company or its affiliates  authorized by Chief  Executive
     Officer.

     Service will cease when you are no longer actively  employed by the Company
     except in the case of your death while  actively  employed.  In this event,
     currently  employed  services will extend to your estate for one year.  You
     can  participate  in  this  Plan  as  long  as you  continue  to  meet  the
     eligibility requirements.

II.  COVERED SERVICES AND EXPENSES

     Eligibility for covered services and expenses consists of reimbursement for
     the types of services listed below or as determined by the Director,  Human
     Resources.

     A.   Overall financial planning and preparation of documents related to:

               Investments  
               Cash flow and budgeting
               Estate
               Tax
               Retirement
               Insurance
               Educational funding
               Company compensation and benefits
               Software for any of the above having a price in excess of $500.



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III. SERVICES EXCLUDED

     A.   Financial  service  commissions  such as broker's fees and mutual fund
          fees.

     B.   Fees related to employee's (or spouse's)  "active"  financial interest
          or legal obligations in any outside business,  except to the extent of
          direct impact on the preparation of the executive's tax returns.

     C.   Trust fees to banks or other financial institutions.

IV. REIMBURSEMENT

     A.   You  exclusively  manage  your own  services  including  selection  of
          advisors.

     B.   You pay your own bills.

     C.   The Company will  reimburse you in accordance  with the  reimbursement
          table below for all financial  planning,  counseling,  eligible  legal
          services,  and tax  preparation  giving  you a  personal  stake in all
          services  you  select  and  manage.  Simply  submit  paid bills to the
          Director, Human Resources.

     D.   The following table lists maximum reimbursable limits:

         
             Position           Aggregate Annual              % of Reimbursement
             --------           ----------------              ------------------

             Chief Executive    $15,000 Per Annum                    100%
                Officer
             
             Other Executives   Benefit not presently offered         -
                   


     This program will be  administered  on a calendar  year basis with December
     31st ending the first "year" of eligibility for all participants regardless
     of when you became  eligible  that year.  Any  services  rendered  during a
     calendar year shall be submitted for  reimbursement by not later than sixty
     (60) days  following the end of the calendar year.  (For example,  calendar
     year  tax  return  preparation  in  March  or  succeeding  months  shall be
     reimbursable  in the succeeding year rather than the year for which the tax
     return pertains.)



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V.   CHOICE OF ADVISORS

     You are free to choose any  financial  planning,  accounting,  legal or tax
     consultants.  The Company  neither  recommends nor endorses any advisor nor
     firm.  It is up to you to decide  which firm meets your needs.  The Company
     does not assume  responsibility for your selection of firms nor the results
     of services you receive.

VI.  TAX DEDUCTIBILITY AND WITHHOLDING

     Reimbursements will be taxable income to you and will be handled as such by
     the Company.

     Reimbursements  are not used in  calculating  benefit  earnings for Company
     benefit plans.

VII. AMENDMENT AND TERMINATION

     The  Company  may  modify  or  terminate  the  Plan  or  any  participant's
     participation  in the Plan without  prior notice or obligation to reimburse
     any  participant  for any amount  incurred and not submitted  prior to such
     notification or termination.



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