EHXIBIT 10(g)





                        PAK MAIL CENTERS OF AMERICA, INC.
                            MANAGEMENT INCENTIVE PLAN
                                Fiscal Year 1999


 I.  Purpose

     The Pak Mail Centers of America,  Inc. Management  Incentive Plan (MIP) has
     been established for fiscal year 1999 for those covered  employees  defined
     under Section III below.

     The  purpose of this  Management  Incentive  Plan is to provide  additional
     compensation to participants  for their  contribution to the achievement of
     the objectives of the Company including:

          -    Assisting  in  attracting  and  retaining  highly  qualified  key
               employees.

          -    Encouraging   and  stimulating   superior   performance  by  such
               personnel.

II. Definitions

          A.   Base  Salary  equals the salary  earnings  for the portion of the
               Fiscal Year during which the  participant  was an active employee
               in the particular  level of management for which the  computation
               is being  made.  Salary  earnings  do not  include  Plan  awards,
               long-term incentive awards,  imputed income from such programs as
               executive life insurance or non-recurring earnings such as moving
               expenses and is based on salary  earnings  before  reductions for
               such items as contributions under Section 401-(K) of the Internal
               Revenue Code of 1986 as amended.

          B.   Company means Pak Mail Centers of America,  Inc.,  its successors
               and assigns.

          C.   Fiscal Year means the Company's Fiscal Year beginning  December 1
               and ending the last day of November.

          D.   Plan  means the Pak Mail  Centers  of  America,  Inc.  Management
               Incentive Plan as from time to time amended.

          E.   Executive  Committee  of the Board of  Directors  which means the
               Executive  Committee  of the Board as appointed by the full Board
               of Directors of Pak Mail Centers of America, Inc.

          F.   Financial  Targets are the financial  goal(s)  appropriate to the
               company  for the  Fiscal  Year.  These  goals are  identified  in
               Exhibit  B and are  specifically  identified  by  participant  in
               Exhibit C.

          G.   Discretionary  Goals refer to the personal  goals and  objectives
               set by each  participant and his/her  supervisor at the beginning
               of each Fiscal Year against which performance is measured.

III. EMPLOYEES COVERED BY THIS PLAN

     The  Plan is  applicable  to  those  management  employees  and  other  key
     personnel in the management levels specified in the attached Exhibit C.

IV. FINANCIAL AWARD

     A participant  in the Plan shall be entitled to a Financial  Award computed
     in accordance with the following formula:


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      Base         Financial        Bonus            Financial
      Salary   x   Performance  x   Percent      =   Performance
                   Incentive        Allocated        Award
                   Earned           To Financial
                                    Targets

     Where:

     -    "Base Salary" is as defined in Section II A.

     -    "Financial   Performance   Incentive  Earned"  is  determined  by  the
          relationship  of actual  achievement  to targeted  goals and can range
          from  minimum  performance  to maximum.  Target is defined as the full
          attainment of the Company's financial goals as set forth in the annual
          business  plan.  The   relationship  of  actual   achievement  to  the
          performance   range  will  be   determined   by  using   straight-line
          interpolation between the target and the minimum or the maximum of the
          payout range as applicable (see Exhibit B). Actual  performance  below
          the minimum of the range will result in no award being  earned or paid
          on that particular financial measure.

     -    "Bonus Percent Allocated To Financial  Targets" shall range from 0% to
          100%.

     If a  participant  was in more than one  management  level  during a Fiscal
     Year, a separate computation shall be made for each level applicable to the
     participant  during such Fiscal Year; the sum of the separate  computations
     shall be the participant's Financial Performance Award.

V. Personal Performance Award

     Goals for each  participant are to be developed  jointly by the participant
     and his/her supervisor at the beginning of a Fiscal Year. It is anticipated
     that both quantifiable and non-quantifiable  goals will be developed in the
     process.  Each goal should be weighted from 0% to 100%, with the sum of the
     weights equal to 100%.

     A participant in the Plan shall be entitled to a Personal Performance Award
     computed in accordance with the following formula:

      Base         Personal         Bonus            Personal
      Salary   x   Performance  x   Percent      =   Performance
                   Incentive        Allocated        Award
                   Earned           To Personal
                                    Objectives

     Where:

     -    "Base Salary" is as defined in Section II A.

     -    "Percent of Personal  Objectives  Achieved" ranges from 0% to 100% and
          is determined by the agreed upon performance of the individual against
          pre-established individual goals.

     -    "Percent of Bonus Allocated to Personal  Objectives"  shall range from
          0% to 25%.

     It is intended that the participant and his or her supervisor will agree on
     meaningful individual goals. The following is a partial list of the type of
     goals or objectives that may be developed:


                                       
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     -    Achievement of royalty income goals

     -    Development of subordinates

     -    Opening of new franchise outlets

     -    Successful development of new franchise outlets

     -    Development of existing franchise outlets

     -    Improvement in product merchandising programs

     -    Attainment of self-development objectives

     -    Control or reduction of operating expenses


     At the end of a Fiscal  Year,  each  participant  will review and  evaluate
     his/her  accomplishment  of personal goals and objectives.  The participant
     and his/her supervisor will then review the preliminary rating. Thereafter,
     the  supervisor  will  assign a  Personal  Performance  %, from 0% to 100%,
     reflecting  the  participant's  achievement  of his/her  goals  during such
     Fiscal Year. The Personal  Performance %  recommendation  of the supervisor
     shall be reviewed by the Chief Executive Officer of the Company,  who shall
     recommend an appropriate  Personal Performance % to the Executive Committee
     of the Board which shall approve the final Personal  Performance % for each
     participant.

VI. Performance Measures, Targets and Payout Ranges

     The  financial  performance  measures,  targets and payout  ranges used for
     incentive  purposes shall be established by the Company based on the annual
     business plan. Those measures,  targets and payout ranges,  as appropriate,
     shall be approved by the Executive  Committee of the Board. The performance
     measures, targets and payout ranges are defined in Exhibit B.

VII. Participant Bonus Composition

     The  composition  of each  participant's  bonus shall be  determined by the
     Chief Executive Officer of the Company or his designee(s).  The composition
     may have a Discretionary  portion and a Financial portion.  The composition
     of the bonuses are established in Exhibit C.

VIII. Computation and Disbursement of Funds

     As soon as possible after the close of the Fiscal Year, the Chief Executive
     Officer of the Company will  recommend a final  personal  goal  achievement
     percentage  and incentive  award payment to the Executive  Committee of the
     Board. Once approved, payment of the awards shall be made within sixty (60)
     days after the end of the Fiscal Year.

     If the participant dies before receiving his/her award, the amount due will
     be paid to the  designated  beneficiaries  on file with the Company and, in
     the absence of such designation,  to the participant's  estate. All payment
     awards shall be reduced by amounts required to be withheld for taxes at the
     time payments are made.



                                       
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IX. Changes to Target

     The Chief  Executive  Officer of the Company may recommend to the Executive
     Committee  of the Board,  at any time prior to the final  determination  of
     awards,  changes to the performance  measures,  targets,  and payout ranges
     used for incentive purposes. If, in the judgment of the Executive Committee
     of the Board, such change(s) is/are desirable in the interests of equitable
     treatment of the  participants and the Company as a result of extraordinary
     or  non-recurring  events,   changes  in  applicable  accounting  rules  or
     principles,  changes in the  Company's  methods of  accounting,  changes in
     applicable   law,   changes   due  to   consolidation,   acquisitions,   or
     reorganization,  the Executive  Committee of the Board shall  authorize and
     approve such change(s) for immediate  incorporation into the Plan. Further,
     should actual performance on any one or all of the financial  measure(s) be
     less than or greater than target by twenty-five  percent (25%) or more, the
     award actually  earned under that measure(s) will be at the sole discretion
     of the  Chief  Executive  Officer  subject  to  approval  by the  Executive
     Committee of the Board.

X. Partial Awards

     A participant shall be entitled to payment of a partial Financial Award and
     a partial Personal  Objectives Award,  computed in accordance with Sections
     IV and V, and based on Base Salary in a Fiscal Year, if prior to the end of
     such Fiscal Year, a participant:

     -    Dies,

     -    Retires (is eligible to immediately  receive retirement benefits under
          a Company sponsored retirement plan),

     -    Becomes permanently disabled,

     -    Transfers  to  a  position  with  a  salary  grade  not  eligible  for
          participation in the Plan,

     -    Enters military service,

     -    Takes an approved leave of absence,

     -    Is appointed or elected to public office,

     -    Is terminated due to position elimination,

     provided that the  participant  was an active  employee for a minimum of 30
     consecutive  calendar  days during such Fiscal Year.  Such  partial  awards
     shall be paid when payments of non-deferred awards for such Fiscal Year are
     made.  Participants  hired  during the course of a Fiscal  Year and who are
     employed through the end of such Fiscal Year shall be eligible for an award
     based on their Base  Salary  during such Fiscal  Year,  provided  that such
     employees begin active service prior to December 1 of such Fiscal Year.

XI. Forfeiture of Bonus

     Except  as  provided  in  Section  X, no  participant  who  ceases to be an
     employee of the Company prior to the end of a Fiscal Year shall be entitled
     to any amounts  under this Plan for such  Fiscal Year unless the  Executive
     Committee of the Board decides otherwise.

     Participants  who cease to be an employee of the Company between the end of
     a Fiscal Year and the payment  date of awards for such Fiscal Year shall be
     entitled to awards earned during such Fiscal Year.


                                       
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XII. Administration

     This Plan  shall be  administered  by the Chief  Executive  Officer  of the
     Company,  subject to the control and supervision of the Executive Committee
     of the Board.  The decision of the  Executive  Committee of the Board as to
     the facts in any case arising hereunder,  and the meaning and intent of any
     provision hereof, or its application, shall be final and conclusive.

XIII. No Employment Contract; Future Plans

     Participation  in this Plan shall not confer upon any participant any right
     to continue in the employ of the Company nor  interfere in any way with the
     right of the Company to terminate any participant's employment at any time.
     The company is under no  obligation  to continue the Plan in future  Fiscal
     Years.

XIV. Amendment or Termination

     The  Company  may at any time,  or from time to time,  (a) amend,  alter or
     modify  the  provisions  of this Plan,  (b)  terminate  this  Plan,  or (c)
     terminate  the  participation  of an employee or group of employees in this
     Plan; provided,  however, that in the event of the termination of this Plan
     or a termination  of  participation,  the Company shall provide the partial
     awards to the  affected  participant(s)  for the portion of the Fiscal Year
     during which such employee(s)  were  participants in this Plan, in a manner
     in which the Company,  in its sole judgment,  determines to be equitable to
     such participants and the Company.

XV. General Provisions

     (a)  No right under the Plan shall be  assignable,  either  voluntarily  or
          involuntarily  by way of  encumbrance,  pledge,  attachment,  level or
          charge of any nature  (except as may be  required  by state or federal
          law).

     (b)  Nothing in the Plan shall  require  the  Company to  segregate  or set
          aside any  funds or other  property  for the  purpose  of  paying  any
          portion of an award. No participant, beneficiary or other person shall
          have any right, title or interest in any amount awarded under the Plan
          prior to the  close of the  Fiscal  Year,  or in any  property  of the
          Company or its subsidiaries.





         February 5, 1999                   /s/  John E. Kelly
      ---------------------                 --------------------------------
      Final Approval Date                   Executive Committee of the Board

                                            /s/  John E. Kelly
                                            --------------------------------
                                            Chief Executive Officer