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        <link:definition>021010 - Disclosure - ACQUISITION OF CMI</link:definition>
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        <link:definition>021020 - Disclosure - ACQUISITION OF MULBERRY ASSETS</link:definition>
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        <link:definition>021030 - Disclosure - ACQUISITION OF BVH ASSETS</link:definition>
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        <link:definition>021040 - Disclosure - CONTINGENT PURCHASE PRICE PAYMENTS</link:definition>
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        <link:definition>021050 - Disclosure - GOODWILL</link:definition>
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        <link:definition>006050 - Disclosure - RETIREMENT AND BENEFIT PLANS</link:definition>
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        <link:definition>006060 - Disclosure - COMPREHENSIVE INCOME</link:definition>
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        <link:definition>021060 - Disclosure - INCOME TAXES</link:definition>
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        <link:definition>006090 - Disclosure - FAIR VALUE MEASUREMENTS</link:definition>
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        <link:definition>006120 - Disclosure - ACTIVITY EXIT COSTS AND ASSET IMPAIRMENTS</link:definition>
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        <link:definition>021070 - Disclosure - SALE OF INVESTMENTS</link:definition>
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        <link:definition>006130 - Disclosure - NET INCOME (LOSS) PER COMMON SHARE</link:definition>
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        <link:definition>006150 - Disclosure - SEGMENT DATA</link:definition>
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        <link:definition>006160 - Disclosure - GUARANTEES</link:definition>
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        <link:definition>006170 - Disclosure - RECENT ACCOUNTING GUIDANCE</link:definition>
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        <link:definition>021080 - Disclosure - OTHER COMMENTS</link:definition>
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        <link:definition>021000 - Disclosure - PROPERTY PLANT & EQUIPMENT</link:definition>
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        <link:definition>006040 - Disclosure - GOODWILL AND OTHER INTANGIBLE ASSETS</link:definition>
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        <link:definition>006070 - Disclosure - DEBT</link:definition>
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        <link:definition>006080 - Disclosure - DERIVATIVE FINANCIAL INSTRUMENTS</link:definition>
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        <link:definition>021110 - Disclosure - ACTIVITY EXIT COSTS</link:definition>
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        <link:definition>021120 - Disclosure - ASSET IMPAIRMENTS</link:definition>
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        <link:definition>006110 - Disclosure - STOCKHOLDERS' EQUITY</link:definition>
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        <link:definition>021130 - Disclosure - COMPONENTS OF ACCUMULATED OTHER COMPREHENSIVE LOSS</link:definition>
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        <link:definition>021140 - Disclosure - LEASES</link:definition>
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        <link:definition>021150 - Disclosure - RELATED PARTY TRANSACTIONS</link:definition>
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        <link:definition>021160 - Disclosure - SUBSEQUENT EVENTS</link:definition>
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