<PAGE>

                                                                   Exhibit 10.10








                        A.T. MASSEY COAL COMPANY, INC.

                           SUPPLEMENTAL BENEFIT PLAN





                            Effective January 1, 1995
<PAGE>

                        A.T. Massey Coal Company, Inc.
                           Supplemental Benefit Plan
                           Effective January 1, 1995



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

<TABLE>
<CAPTION>
                                                                       Page
                                                                       ----
<S>                                                                    <C>
INTRODUCTION..........................................................    1

ARTICLE I          DEFINITIONS........................................    2

       1.01.   Actuarial Equivalent...................................    2
       1.02.   Affiliate..............................................    2
       1.03.   Beneficiary............................................    2
       1.04.   Board..................................................    2
       1.05.   Code...................................................    2
       1.06.   Committee..............................................    2
       1.07.   Company................................................    2
       1.08.   Credited Service.......................................    2
       1.09.   Disability or Disabled.................................    2
       1.10.   Eligible Employee......................................    2
       1.11.   Participant............................................    2
       1.12.   Pension Plan...........................................    3
       1.13.   Plan...................................................    3
       1.14.   Qualified Preretirement Survivor Annuity...............    3
       1.15.   Retirement and Retire..................................    3
       1.16.   Surviving Spouse or Spouse.............................    3

ARTICLE II         PARTICIPATION......................................    4

ARTICLE III        BENEFITS...........................................    5

       3.01.   Amount of Benefit......................................    5
       3.02.   Timing and Form of Payment.............................    5
       3.03.   Disability.............................................    6
       3.04.   Death Benefits.........................................    6

ARTICLE IV         GUARANTEES.........................................    7

ARTICLE V          TERMINATION OF EMPLOYMENT..........................    8

       5.01.   Termination of Employment..............................    8
       5.02.   Vesting................................................    8
       5.03.   Reemployment...........................................    8
</TABLE>

                                      -i-
<PAGE>

                        A.T. Massey Coal Company, Inc.
                           Supplemental Benefit Plan
                           Effective January 1, 1995

<TABLE>
<S>                                                                       <C>
ARTICLE VI         TERMINATION, AMENDMENT OR MODIFICATION OF PLAN......     9

        6.01.  Amendment or Termination................................     9
        6.02.  Notice Requirement......................................     9
        6.03.  Limitation on Amendment, Termination, etc...............     9
        6.04.  Effect of Plan Termination..............................     9

ARTICLE VII        OTHER BENEFITS AND AGREEMENTS.......................    10

ARTICLE VIII       RESTRICTIONS ON TRANSFER OF BENEFITS................    11

ARTICLE IX         ADMINISTRATION OF THE PLAN..........................    12

        9.01.  The Committee...........................................    12
        9.02.  Indemnification of the Committee........................    12
        9.03.  Powers of the Committee.................................    12
        9.04.  Information.............................................    12
        9.05.  Claims Procedure........................................    12

ARTICLE X          MISCELLANEOUS.......................................    13

        10.01. Binding Nature..........................................    13
        10.02. Governing Law...........................................    13
        10.03. Use of Masculine and Feminine; Singular and Plural......    13
        10.04. No Guarantee of Employment..............................    13

ARTICLE XI         ADOPTION............................................    14
</TABLE>

                                     -ii-
<PAGE>

                        A.T. Massey Coal Company, Inc.
                          Supplemental Benefit Plan
                          Effective January 1, 1995


                                 INTRODUCTION
                                 ------------

        The Board of Director of A.T. Massey Coal Company, Inc. has adopted the
Supplemental Benefit Plan effective January 1, 1995. The Board determined that
the adoption of the Plan would assist it in attracting and retaining those
employees whose judgment, abilities and experience will contribute to its
continued progress. The purpose of the Plan is to provide a benefit for those
employees whose benefits under the Company's Pension Plan are limited by the
application of sections 415 and 401(a)(17) of the Code and who are selected by
the Committee to participate in the Plan.

        The Plan is intended to be unfunded and maintained primarily for the
purpose of providing deferred compensation for a "select group of management or
highly compensated employees" (as such phrase is used in the Employee Retirement
Income Security Act of 1974). The Plan must be administered and construed in a
manner that is consistent with that intent.

                                      -1-

<PAGE>

                        A.T. Massey Coal Company, Inc.
                          Supplemental Benefit Plan
                          Effective January 1, 1995


                                   ARTICLE I

                                  DEFINITIONS
                                  -----------

      The following phrases or terms have the indicated meanings:

1.01. Actuarial Equivalent means a benefit of equivalent value based on the
      --------------------
factors and assumptions employed in determining actuarial equivalencies to the
normal form of benefit under the Pension Plan.

1.02. Affiliate means (i) any entity that is a member of a controlled group of
      ---------
corporations as defined in Code Section 1563(a), determined without regard to
Code sections 1563(a)(4) and 1563(e)(3)(c), of which the Company is a member
according to Code section 414(b); (ii) an unincorporated trade or business that
is under common control with the Company as determined according to Code section
414(c); or (iii) a member of an affiliated service group of which the Company is
a member according to Code section 414(m).

1.03. Beneficiary means the person, persons, entity, entities or the estate of a
      -----------
Participant, which in accordance with the provisions of the Pension Plan, is
entitled to receive benefits under the Pension Plan on account of the
Participant's death.

1.04. Board means the Board of Directors of A.T. Massey Coal Company, Inc.
      -----

1.05. Code means the Internal Revenue Code of 1986, as amended.
      ----

1.06. Committee means the Executive Benefit Committee appointed by the Board
      ---------
which shall, in accordance with the provisions of Article IX hereof, be
responsible for the management and administration of the Plan.

1.07. Company means A.T. Massey Coal Company, Inc.
      -------

1.08. Credited Service means a participant's years of credited service as
      ----------------
defined in section 1.16 of the Pension Plan.

1.09. Disability or Disabled shall have the same meanings such terms have under
      ----------    --------
the Pension Plan.

1.10. Eligible Employee means an individual who (i) is employed by the Company
      -----------------
or an Affiliate; (ii) is a member of management or is a highly compensated
employee; and (iii) whose Pension Plan benefits are limited by Code sections 415
or 401(a)(17) or both.

1.11. Participant means an Eligible Employee who is designated by the Committee
      -----------
to participate in the Plan in accordance with Article II. An individual shall
remain a Participant

                                      -2-

<PAGE>

                        A.T. Massey Coal Company, Inc.
                          Supplemental Benefit Plan
                          Effective January 1, 1995

only so long as the individual remains an Eligible Employee and his designation
as a Participant has not been revoked or rescinded.

1.12. Pension Plan means the Coal Company Employees' Pension Plan.
      ------------

1.13. Plan means the A.T. Massey Coal Company, Inc. Supplemental Benefit Plan.
      ----

1.14. Qualified Preretirement Survivor Annuity means the monthly benefit payable
      ----------------------------------------
to the Surviving Spouse, if any, on the death of a Participant prior to the
first day of the first month for which a benefit is payable under the Plan and
in the form described in the Pension Plan.

1.15. Retirement and Retire mean severance from employment with the Company or
      ----------     ------
an Affiliate on or after becoming eligible for early, normal or delayed
retirement under the Pension Plan; except as provided in Article V of the Plan.

1.16. Surviving Spouse or Spouse means the person to whom the Participant was
      ----------------    ------
legally married on his Retirement or death, if earlier.

                                      -3-

<PAGE>

                        A.T. Massey Coal Company, Inc.
                          Supplemental Benefit Plan
                          Effective January 1, 1995

                                  ARTICLE II

                                 PARTICIPATION
                                 -------------

        An Eligible Employee who is designated to participate in the Plan by the
Committee shall become a Participant in the Plan as of the date specified by the
Committee. A Participant shall continue to participate until such date as the
Committee may declare he is no longer a Participant or until the date that he is
no longer an Eligible Employee.

                                      -4-

<PAGE>

                        A.T. Massey Coal Company, Inc.
                          Supplemental Benefit Plan
                          Effective January 1, 1995

                                  ARTICLE III

                                   BENEFITS
                                   --------

3.01.   Amount of Benefit
        -----------------

        A Participant shall be entitled upon Retirement to a monthly Retirement
benefit payable as an annuity for the Participant's lifetime to the Participant
or his Beneficiary and which is equal to Actuarial Equivalent (determined as a
straight life annuity) of the difference between (a) and (b) below where:

        (a) equals the Pension benefit that would have been payable to the
Participant under the Pension Plan, but for the limits set forth in Code section
401(a)(17) and 415, if applicable, and

        (b) equals the benefit that the Participant is entitled to receive under
the Pension Plan.

3.02.   Timing and Form of Payment
        --------------------------

        (a) The payment of any benefit under this Article shall begin at the
time designated by the Committee (but in no event prior to the date on which the
Participant is first eligible to receive an actual payment of a retirement
benefit under the Pension Plan and not later than the latest date by which
payments must have commenced under the Pension Plan).

        (b) The benefit payable under this Article shall be computed and paid in
the manner designated by the Committee from time to time.

        (c) If the Committee has not designated the date as of which retirement
benefits are scheduled to begin under the Plan, then unless the Committee acts
to determine a different manner of payment the committee shall be deemed to have
made a designation that the Plan's benefit payments shall begin at the same time
as retirement benefits from the Pension Plan are scheduled to commence and shall
be payable to the Participant or the Beneficiary designated pursuant to the
Pension Plan for the same period and in the same form as the Participant's
retirement under the Pension Plan.

        (d) Benefits not payable in the normal form of benefit described in the
Pension Plan or commencing prior to what would have been the Participant's
normal retirement date under the Pension Plan, must be the Actuarial Equivalent
of the normal form of benefit and reduced to reflect early commencement based on
the factors and assumptions employed under the Pension Plan. Benefits payable
upon postponed retirement will be increased on an Actuarially Equivalent basis,
using the factors employed under the Pension Plan.

                                      -5-

<PAGE>

                        A.T. Massey Coal Company, Inc.
                          Supplemental Benefit Plan
                          Effective January 1, 1995

3.03.   Disability
        ----------

        If a Participant becomes Disabled prior to his Retirement and during his
employment with the Company or an Affiliate, he shall be entitled to receive a
benefit calculated and paid in the same manner as set forth in Plan sections
3.01 and 3.02 based on the years of Credited Service earned by the Participant
as of the date he becomes Disabled. Such benefit shall be payable at what would
have been the Participant's normal retirement date under the Pension Plan or as
of the date the Participant is first eligible for retirement under the Pension
Plan, if earlier.

3.04.   Death Benefits
        --------------

        (a) If a Participant dies prior to Retirement, and if he has attained a
vested or nonforfeitable interest in his Pension Plan benefit, the Participant's
Surviving Spouse will be entitled to receive a Qualified Preretirement Survivor
Annuity commencing on what would have been the Participant's earliest retirement
age under the Pension Plan. The amount of the Qualified Preretirement Survivor
Annuity will be calculated as set forth in Plan section 3.01 and 3.02 and based
on the years of Credited Service earned by the Participant as of his death.

        (b) If a Participant dies after benefit payments begin under the Plan,
benefits will be paid in accordance with the form of payment elected by the
Participant under the terms of the Pension Plan.

                                      -6-

<PAGE>

                        A.T. Massey Coal Company, Inc.
                          Supplemental Benefit Plan
                          Effective January 1, 1995

                                  ARTICLE IV

                                  GUARANTEES
                                  ----------

        The Company has only a contractual obligation to pay the benefits
described in Article III. All benefits are to be satisfied solely out of the
general corporate assets of the Company which shall remain subject to the claims
of its creditors. No assets of the Company will be segregated or committed to
the satisfaction of its obligations to any Participant or Beneficiary under this
Plan.

                                      -7-

<PAGE>

                        A.T. Massey Coal Company, Inc.
                          Supplemental Benefit Plan
                          Effective January 1, 1995

                                   ARTICLE V

                           TERMINATION OF EMPLOYMENT
                           -------------------------

5.01.   Termination of Employment
        -------------------------

        Except as provided in section 5.02 below, a Participant who ceases to be
an Eligible Employee or whose employment with the Company and its Affiliates is
terminated either with or without cause, for reasons other than death,
Retirement or Disability shall immediately cease to be a Participant under this
Plan and shall forfeit all rights under this Plan. Further, except as provided
in section 5.02 below, in no event shall an individual who was a Participant but
is not a Participant at the time of such individual's death, Retirement or
Disability, be entitled to any benefit under the Plan. A Participant on
authorized leave of absence from the Company shall not be deemed to have
terminated employment or lost his status as an Eligible Employee for the
duration of such leave of absence.

5.02.   Vesting
        -------

        A Participant's right to a benefit under this Plan shall be fully vested
and nonforfeitable after the completion of five years of Credited Service.

5.03.   Reemployment
        ------------

        A Participant who ceases to be an employee of the Company and who is
subsequently reemployed by the Company shall not accrue any additional benefits
on account of such later service for periods in which he is not a Participant.

                                      -8-

<PAGE>

                        A.T. Massey Coal Company, Inc.
                           Supplemental Benefit Plan
                           Effective January 1, 1995


                                   ARTICLE VI

                TERMINATION, AMENDMENT OR MODIFICATION OF PLAN
                ----------------------------------------------

6.01.   Amendment or Termination
        ------------------------

        Except as otherwise specifically provided, the Company reserves the
right to terminate, amend or modify this Plan, wholly or partially, at any time
and from time to time. Such right to terminate, amend or modify the Plan shall
be exercised by the Board.

6.02.   Notice Requirement
        ------------------

        (a) Plan section 6.01 notwithstanding, no action to terminate the Plan
shall be taken except upon written notice to each Participant to be affected
thereby, which notice shall be given not less than thirty (30) days prior to
such action.

        (b) Any notice which shall be or may be given under the Plan shall be in
writing and shall be mailed by United States mail, postage prepaid. If notice is
to be given to the Company such notice shall be addressed to it at 4 North
Fourth Street, Richmond, Virginia 23219; addressed to the attention of the
Senior Vice President and General Counsel. If notice is to be given to a
Participant, such notice shall be addressed to the Participant's last known
address.

6.03.   Limitation on Amendment, Termination, etc.
        ------------------------------------------

        The rights of the Company set forth in Plan section 6.01 are subject to
the condition that the Board or its delegate shall take no action to terminate
the Plan or decrease the benefit that has commenced prior to the effective date
of the amendment or termination or would become payable if the Participant
terminated for any reason (other than for cause) including death, on such
effective date.

6.04.   Effect of Plan Termination
        --------------------------

        Except as provided in Plan sections 6.01 and 6.03 and in the following
sentence, upon the termination of this Plan by the Board, the Plan shall no
longer be of any further force or effect, and neither the Company, any Affiliate
nor any Participant shall have any further obligation or right under this Plan.
Likewise, the rights of any individual who was a Participant and whose
designation as a Participant is revoked or rescinded by the Committee shall
cease upon such action except with respect to benefits that have accrued for
such individual as of the date of revocation or rescission, provided that such
individual has satisfied the requirement of Plan section 5.02 at the time of
revocation or rescission.

                                      -9-
<PAGE>

                        A.T. Massey Coal Company, Inc.
                           Supplemental Benefit Plan
                           Effective January 1, 1995

                                  ARTICLE VII

                         OTHER BENEFITS AND AGREEMENTS
                         -----------------------------

        The benefits provided for a Participant and his Beneficiary under the
Plan are in addition to any other benefits available to such Participant under
any other plan or program of the Company for its employees, and, except as may
otherwise be expressly provided for, the Plan shall supplement and shall not
supersede, modify or amend any other plan or program of the Company in which a
Participant is participating.

                                     -10-
<PAGE>

                        A.T. Massey Coal Company, Inc.
                           Supplemental Benefit Plan
                           Effective January 1, 1995

                                  ARTICLE VIII

                      RESTRICTIONS ON TRANSFER OF BENEFITS
                      ------------------------------------

        No right or benefit under the Plan shall be subject to anticipation,
alienation, sale, assignment, pledge, encumbrance or charge, and any attempt to
do so shall be void. No right or benefit hereunder shall in any manner be liable
for or subject to the debts, contracts, liabilities, or torts of the person
entitled to such benefit. If any Participant or Beneficiary under the Plan
should become bankrupt or attempt to anticipate, alienate, sell, assign, pledge,
encumber or charge any right to a benefit hereunder, then such right or benefit,
in the discretion of the Committee, shall cease and terminate, and, in such
event, the Committee may hold or apply the same or any part thereof for the
benefit of such Participant or Beneficiary, his or her spouse, children, or
other dependents, or any of them, in such manner and in such portion as the
Committee may deem proper.

                                     -11-
<PAGE>

                        A.T. Massey Coal Company, Inc.
                           Supplemental Benefit Plan
                           Effective January 1, 1995

                                   ARTICLE IX

                           ADMINISTRATION OF THE PLAN
                           --------------------------

9.01.   The Committee
        -------------
        The Plan shall be administered by the Committee. Subject to the
provisions of the Plan, the Committee may adopt such rules and regulations as
may be necessary to carry out the purposes hereof. The Committee's
interpretation and construction of any provision of the Plan shall be final and
conclusive.

9.02.   Indemnification of the Committee
        --------------------------------

        The Company shall indemnify and save harmless each member of the
Committee against any and all expenses and liabilities arising out of membership
on the Committee, excepting only expenses and liabilities arising out of a
member's own willful misconduct. Expenses against which a member of the
Committee shall be indemnified hereunder shall include without limitation, the
amount of any settlement or judgment, costs, counsel fees, and related charges
reasonably incurred in connection with a claim asserted, or a proceeding brought
or settlement thereof. The foregoing right of indemnification shall be in
addition to any other rights to which any such member may be entitled.

9.03.   Powers of the Committee
        -----------------------

        In addition to the powers hereinabove specified, the Committee shall
have the power to compute and certify the amount and kind of benefits from time
to time payable to Participants and their Beneficiaries under the Plan, to
authorize all disbursements for such purposes, and to determine whether a
Participant is entitled to a benefit under the Plan.

9.04.   Information
        -----------

        To enable the Committee to perform its functions, the Company shall
supply full and timely information to the Committee on all matters relating to
the compensation of all Participants, their retirement, death or other cause for
termination of employment, and such other pertinent facts as the Committee may
require.

9.05.   Claims Procedure
        ----------------

        The benefit claims review procedure set forth in the Pension Plan, as
amended from time to time, is incorporated herein by reference and made
applicable to the Plan.

                                     -12-
<PAGE>

                        A.T. Massey Coal Company, Inc.
                           Supplemental Benefit Plan
                           Effective January 1, 1995

                                   ARTICLE X

                                 MISCELLANEOUS

10.01.  Binding Nature
        --------------

        The Plan shall be binding upon the Company, any participating Affiliates
and its successors and assigns; subject to the powers set forth in Article VI,
and upon a Participant, his or her Beneficiary, and either of their assigns,
heirs, executors and administrators.

10.02.  Governing Law
        -------------

        To the extent not preempted by federal law, the Plan shall be governed
and construed under the laws of the Commonwealth of Virginia (including its
choice of law rules, except to the extent those rules would require the
application of the law of a state other than Virginia) as in effect at the time
of their adoption and execution, respectively.

10.03.  Use of Masculine and Feminine; Singular and Plural
        --------------------------------------------------

        Masculine pronouns wherever used shall include feminine pronouns and the
use of the singular shall include the plural.

10.04.  No Guarantee of Employment
        --------------------------

        The Plan does not in any way limit the right of the Company or an
Affiliate at any time and for any reason to terminate the Participant's
employment or such Participant's status as an Eligible Employee. In no event
shall the Plan, by its terms or by implication, constitute an employment
contract of any nature whatsoever between the Company or an Affiliate and a
Participant.

                                     -13-
<PAGE>

                        A.T. Massey Coal Company, Inc.
                           Supplemental Benefit Plan
                           Effective January 1, 1995

                                   ARTICLE XI

                                    ADOPTION
                                    --------

        The Company has adopted this Plan pursuant action taken by the Board.

        As evidence of its adoption of the Plan, A.T. Massey Coal Company, Inc.
has caused this document to be signed by its Senior V.P. and General Counsel,
                                             -------------------------------
this 13/th/ day of September, 1995, effective January 1, 1995.
     ------        ---------

                                  A.T. MASSEY COAL COMPANY, INC.


                                  By: /s/ James L. Gardner
                                      -----------------------------------------
                                      Senior Vice President and General Counsel

                                     -14-
<PAGE>

                                   EXHIBIT I

              PARTICIPANTS IN THE A.T. MASSEY COAL COMPANY, INC.
                           SUPPLEMENTAL BENEFIT PLAN
<PAGE>

                                   EXHIBIT I

         ADDITIONAL PARTICIPANTS IN THE A.T. MASSEY COAL COMPANY, INC.
                           SUPPLEMENTAL BENEFIT PLAN
<PAGE>

                                   EXHIBIT 1

         ADDITIONAL PARTICIPANTS IN THE A.T. MASSEY COAL COMPANY, INC.
                           SUPPLEMENTAL BENEFIT PLAN