**EXHIBIT 10.1**

**FIRST AMENDMENT AND RESTATEMENT OFROCK OF AGES CORPORATIONKEY EMPLOYEESDEFERRED SALARY PLAN**

    This amended andrestated Key Employees Deferred Salary Plan is hereby adopted this 6th day of April,2006, but effective January 1, 2005, by Rock of Ages Corporation, a Delawarecorporation with its principal place of business at 369 North State Street,Concord, New Hampshire 03301 (hereinafter referred to as the"Company").

WITNESSETH:

 

    WHEREAS, theCompany, having heretofore created a non-qualified, unfunded deferredcompensation plan (hereinafter referred to as the "Plan") for thebenefit of designated key employees of the Company, now desires to amend saidPlan in certain respects to comply with the provisions of Section 409A of theInternal Revenue Code of 1986, as amended (the "Code"), and the U.S. TreasuryRegulations from time to promulgated thereunder (the "Regulations");

    NOW THEREFORE, inconsideration of the premises, the Company does hereby amend and restate theprovisions of the Plan as follows, effective January 1, 2005:

ARTICLE I

Definitions

    1.1.    "Account" shall mean the Deferred Salary Account created for the benefit of eachParticipant pursuant to Article II hereof.

    1.2.    "Beneficiary"shall mean an individual, trust or other entity designated as such by aParticipant from time to time pursuant to 5.2 hereof.

    1.3.    "Board"means the Board of Directors of the Company, or any committee thereof to whichthe administration of this Plan may lawfully be delegated pursuant to theBylaws of the Company.

    1.4.    "Company"means Rock of Ages Corporation, any affiliate thereof, or successor companythereto pursuant to Section 8.8 hereof.

    1.5.    "Disability"means (a) as to Pre-2005 Accounts, complete and permanent inability by reasonof illness or accident to perform the duties of the occupation at which aParticipant was employed by the Company when such Disability commenced; and (b)as to Post-2004 Accounts, if an Employee (i) is unable to engage in anysubstantial gainful activity by reason of any medically determinable physicalor mental impairment which can be expected to result in death or to last for acontinuous period of not less that twelve (12) months, or (ii) is by reason ofany such impairment receiving income replacement benefits for a period of notless than three (3) months under an accident and health plan covering employeesof the Company. All determinations as to the date and extent of Disability ofany Participant shall be made by the Board, upon the basis of such evidence asthe Board deems necessary and appropriate.

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    1.6.    "Employee"means any person, including an officer of the Company (whether or not he or sheis also a director thereof), who is employed by the Company on a full-timebasis, who is compensated for such employment by a regular salary and who, inthe opinion of the Board, is a key employee of the Company in a position tocontribute materially to its continued growth and development and to its futurefinancial success. The term "Employee" does not include persons whoare retained by the Company only as directors, consultants or independentcontractors.

    1.7.    "Participant"means an Employee who is participating in this Plan in accordance with itsterms.

    1.8.    "PlanYear" means the calendar year or portion thereof during which the Planis in effect.

    1.9.    "Post-2004Account" means an Account (or subaccount thereof) established withrespect to sums deferred or credited and/or becoming vested and nonforfeitableafter December 31, 2004, including interest credited thereto as provided inSection 3.3 hereof. 

    1.10.    "Pre-2005Accounts" means an Account (or subaccount hereof) established withrespect to sums deferred and credited hereunder and becoming vested andnonforfeitable prior to January 1, 2005, including interest credited thereto asprovided in Section 3.3.

    1.11.    "Retirement"means a severance from employment with the Company upon or after attaining agesixty (60).

    1.12.    "SpecifiedEmployee" means a Participant who is a "key employee,"within the meaning of Section 416(i) of the Code (without regard to Section416(i)(5) thereof), of the Company, provided its stock is publicly traded on anestablished securities market or otherwise, as determined in accordance withapplicable Regulations. For purposes hereof, a Participant is a SpecifiedEmployee of the Company with respect to a given Plan Year if, at any timeduring the twelve (12) month period ending on the September 30 next precedingthe commencement of said Plan Year (the "identification date," forpurposes of Section 409A of the Code and the Regulations thereunder), he or sheis (a) an officer of the Company having an annual compensation from the Companygreater than One Hundred Thirty-Thousand Dollars ($130,000), subject toadjustment as provided in Section 416(i)(1)(A) of the Code and provided that nomore than fifty (50) Employees (or, if lesser, the greater of three (3) or tenpercent (10%) of the Employees) shall be treated as officers for this purpose;(b) a five percent (5%) owner of the Company; or (c) a one percent (1%) ownerof the Company having an annual compensation from the Company greater than OneHundred Fifty Thousand Dollars ($150,000).

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    1.13.    "TerminationDate" shall mean the date of a Participant's separation from service withthe Company, by reason of death, Disability, Retirement or otherwise.

ARTICLE II

Participation

    Participation inthe Plan shall be limited to such Employees of the Company as may be from timeto time designated by the Board in its sole discretion, either by name or byjob title or description; provided that (a) all Participants shall bedrawn from the select group of management and highly-compensated employees,within the meaning of Section 2520.104-23(d) of the U.S. Department of LaborRegulations; (b) no more than fifty (50) employees, each of whom is an"accredited investor" within the meaning of Rule 501 of theSecurities Act of 1933, as amended, will be entitled to become Participantsunder the Plan; and (c) no Employee will be eligible to participate unlesshe or she shall have fulfilled all of the following requirements as of the timehe or she begins to participate:

            (1)    the Employee has attained age fifty-five(55);

            (2)    the Employee is an executive officer of theCompany;

            (3)    the Employee has completed a minimum of ten(10) years of continuous service with the Company; provided that thisrequirement may be waived by the Board in its sole discretion in the case ofany Employee who had attained age sixty (60) as of the effective date of thisPlan and is otherwise eligible to participate; and

            (4)    the Employee's annual base salary(excluding bonuses, deferred compensation (other than deferred salary pursuantto this Plan), fringe benefits and other non-cash compensation) exceeds TwoHundred Thousand Dollars ($200,000); provided that effective January 1,2003 and on each January 1 thereafter said Two Hundred Thousand Dollar($200,000) amount shall be adjusted to reflect the average percentage change inthe base salaries of all officers of the Company.

Once an Employee isdesignated as a Participant in accordance with the provisions hereof, he or sheshall remain eligible to participate for as long as he or she remains anEmployee of the Company.

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ARTICLE III

Deferred Salary Elections and Participant Accounts

    3.1.    DeferralNotices; Timing and Effect. Each Participant, by filing a Deferral Noticein a timely manner as prescribed herein, may irrevocably elect to defer notmore than One Hundred Thousand Dollars ($100,000) of his or her annualcompensation from the Company for future distribution in accordance with theprovisions of this Plan. Each Deferral Notice shall specify a fixed percentageor a fixed dollar amount of compensation to be deferred in accordance with theterms of this Plan, and shall otherwise be in form and substance satisfactoryto the Company, signed by the Participant and delivered to the Company only atthe times specified in this Plan. The initial Deferral Notice filed by aParticipant in accordance with this Section 3.1 must be delivered by theParticipant to the Company no later than thirty (30) days after first becomingeligible to participate in the Plan, and shall be effective with respect tocompensation otherwise payable to the Participant on or after the first day ofthe month following the month during which such Deferral Notice is delivered tothe Company. Any other Deferral Notice must be delivered prior to thecommencement of the Plan Year in which the services to which the compensationto be deferred pertains are to be performed. A Deferral Notice will continuein effect until terminated or modified by a subsequent Deferral Notice. Anysubsequent Deferral Notice shall only apply to compensation otherwise payableto the Participant with respect to services performed by the Participant in aPlan Year subsequent to that in which such subsequent Deferral Notice isdelivered to the Company.

    3.2.    DeferredSalary Accounts. The Company shall create for each Participant a DeferredSalary Account for the purpose of recording that Participant's accumulatedDeferred Salary benefits under this Plan. Where appropriate, such Accountshall consist of two subaccounts: a Post-2004 Account and a Pre-2005 Account. DeferredSalary as specified in the applicable Deferral Notice shall be credited by theCompany to the Deferred Salary Account of the Participant in question. EachParticipant's Deferred Salary Account shall be deemed credited, on the date ordates for payment of compensation in accordance with the Company's normalpractices, with a dollar amount equal to (a) the Participant's totalDeferred Salary election for the calendar year, divided by (b) the totalnumber of dates for payment of compensation during the calendar year withrespect to the particular Participant. The aggregate Account balances shall beand remain part of the general unrestricted assets of the Company, and shall beavailable for investment and use by the Company in the day-to-day conduct ofits business unless and until such time as such Accounts or portions thereofare distributed or made available to Participants as deferred compensationbenefits in accordance with Articles V and VI hereof. No present or formerParticipant, nor any Beneficiary thereof, shall have any right, title or claimin or to any specific assets of the Company, but only a claim against theCompany as a general, unsecured creditor thereof to the extent of theundistributed portion of his or her vested Deferred Salary Account inaccordance with the terms and conditions hereof. No Participant may in anymanner pledge, hypothecate, assign or otherwise transfer, encumber, alienate,anticipate or borrow against his Account or any benefit, credit or contributionunder this Plan until such time as the same shall have been distributed inaccordance with the provisions of Article VI hereof.

    3.3.    InterestCredited to Participant Accounts. Interest at the rate of twelve percent(12%) per annum shall be credited on a monthly basis to each Participant'sDeferred Salary Account based upon the Participant's Account balance as of theclose of each calendar month, until said Account balance is fully distributedpursuant to Articles V and VI hereof.

    3.4.    AnnualStatement of Account. As soon as practicable after the close of eachcalendar year, the Company shall present to each Participant a statement of hisor her Deferred Salary Account showing the credit thereto at the beginning ofthe year, if any, any additions thereto and/or distributions therefrom, for thecalendar year just ended, the Participant's vested interest in his or herAccount, calculated pursuant to Article III hereof, and such other informationas the Company may deem necessary or desirable. Statements may be presented ona more frequent basis at the option of the Company.

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ARTICLE IV

Vesting

    4.1.    Participants'Vested Interests. Subject only to the provisions of Section 4.2 hereof,each Participant's interest in his or her Deferred Salary Account shall at alltimes be vested and nonforfeitable.

    4.2.    GoldenParachute Payments. Notwithstanding any other provision of this Plan,there shall be forfeited to the Company that portion of the Post-2004 Accountof any Participant hereunder which would, if distributed to or received by thatParticipant and his or her beneficiaries, constitute an "excess parachutepayment" within the meaning of Section 280G of the Internal Revenue Code,as amended, for purposes of that Section and Section 4999 of the Code, in eachcase as explicated by U.S. Treasury Regulations promulgated pursuant thereto,regardless of whether the Participant's rights in the same are vested inaccordance with Section 4.1 hereof; provided that the Company shall take allreasonable steps in accordance with its normal personnel and compensationpolicies and procedures to restructure the affected Participant's overallcompensation package from the Company in such fashion as to minimize oreliminate the effects of this Section 4.2. Any Deferred Salary Account balanceforfeited in whole or in part under this Section 4.2 shall be retained by theCompany as part of its general unrestricted assets, and the Company shall notbe obliged to re-designate the same as part of the Deferred Salary, nor toreallocate the same to the Accounts of the remaining Plan Participants andBeneficiaries hereunder.

ARTICLE V

Benefits

    5.1.    Retirement.Upon or after Retirement the Participant shall be entitled to receive theentire amount then in his Account in accordance with the provisions of ArticleVI hereof, and the Participant's right therein shall thereupon be nonforfeitable, subject only to the provisions of Section 4.2 hereof.

    5.2.    Death.Upon the death of a Participant prior to complete distribution of his or herPlan Account, the entire amount credited to his or her Account, subject only tothe provisions of Section 4.2 hereof, shall be paid in accordance with theParticipant's election pursuant to Section 6.1 hereof to one or moreindividuals or trusts designated as Beneficiaries in writing by the Participanton forms to be supplied by the Company. Said designation shall be madeinitially by each Participant within thirty (30) days after first becomingeligible to participate in the Plan. Such designations may be periodicallyreviewed and updated by the Participant, in accordance with applicable laws andregulations including, without limitation, the Code, and specifically as to Post-2004Accounts, Section 409A thereof and the Regulations. Notwithstanding the above,however, if no such designation is in effect and on file with the Company at thedate of the Participant's death, said amount shall be payable to the survivingspouse of the Participant, provided that at the time of Participant's death noproceedings for divorce or legal separation are pending, in accordance with theParticipant's election pursuant to Section 6.1 hereof, but if no such electionis in effect or on file with the Company, in accordance with the survivingspouse's election pursuant to Section 6.1 hereof. However, if the Participantdies with no surviving spouse, or if proceedings for divorce or legalseparation from the spouse are pending at the time of Participant's death, saidamount shall be paid to his or her living descendants, per stirpes, or, ifnone, to equally his or her living parents, or, if none, to his or her estate,in any case pursuant to Section 6.1(c) hereof, subject to a term certain of ten(10) years.

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    5.3.    Disability.An expressed purpose of this Plan is to provide additional compensation forParticipants and their Beneficiaries in the event of disability. Accordingly,a Participant shall be deemed to have reached Retirement on the last day in anycalendar month in which he or she is deemed to have suffered a Disability, andshall be entitled to and shall be paid benefits as provided in Section 5.1 hereof.

    5.4.    OtherSeparation from Service. If a Participant separates from service with theCompany for any reason other than those set forth in Sections 5.1 through 5.3hereof (regardless of whether his or her status as an Employee of the Companyis also terminated), the Participant shall be entitled to receive the entireamount credited to his or her Account, subject to the provisions of Section 4.2hereof, in which case distribution shall be made in the manner prescribed forsuch distributions in Article VI hereof. Said amount shall be distributed tothe Participant, and/or to his or her Beneficiaries in the event of deathsubsequent to termination, commencing upon the earliest date that theParticipant would have been eligible for Retirement had he or she not separatedfrom service with the Company to that date. Notwithstanding the foregoing, theCompany may in its sole discretion elect to make full or partial payment in alump sum at the time of termination of participation or at any time or times thereafter,but only if and to the extent permitted by applicable laws and regulationsincluding, without limitation, the Code and, specifically as to Post-2004Accounts, Section 409A thereof and the Regulations.

ARTICLE VI

Distribution of Benefits

    6.1.    Methodsof Distribution. Upon becoming entitled to distribution of his or herDeferred Salary Account in accordance with Article V hereof, the Participant orhis or her Beneficiaries shall be paid the amount credited to the Participant'sAccount as of the date he or she ceased active participation in the Plan, plusinterest credited on the undistributed Account balance thereafter, pursuant toSection 3.3 hereof. Said amount shall be payable as provided herein, aselected in writing by the Participant on forms to be supplied by the Company.Such election shall be made initially by each Participant within thirty (30)days after first becoming eligible to participate in the Plan. Suchdesignations may be periodically reviewed and updated by the Participant, inaccordance with applicable laws and regulations including, without limitation,the Code, and specifically as to Post-2004 Accounts, Section 409A thereof andthe Regulations. Notwithstanding the above, however, if no such election isin effect and on file with the Company at the time of the Participant's death,said amount shall be paid in the manner prescribed in Section 5.2 hereof. Inall other cases said amount shall be payable as follows:

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            (a)    Interest only on theundistributed Account balance as credited, at the rate provided in Section 3.3hereof, payable monthly, quarterly or annually for the life or life expectancyof the Participant or the joint lives or life expectancies of the Participantand his or her spouse, with distribution of the remaining Account balance tooccur upon the death of the Participant or of the latter to die of theParticipant and his or her spouse; or

            (b)    As provided in paragraph (a)hereof, but subject to a term certain of not less than ten (10) nor more thantwenty (20) years with respect to such payment of interest only; or

            (c)    Level payment amortizationof the Participant's Account balance as of the commencement of payments, plusinterest on the undistributed Account balance at the rate provided in Section3.3 hereof, over any of the time periods available under paragraphs (a) and (b)hereof.

            (d)    In such other form ofpayment as may be determined by the Board in its sole discretion, provided atimely election is filed by the Participant as prescribed herein and byapplicable laws and regulations.

Notwithstanding any otherprovision hereof, in the event of a distribution of benefits pursuant toSection 5.1 or 5.4 hereof to a Participant who is a Specified Employee,distribution of such Participant's Post-2004 Account shall commence on theearlier of (A) six (6) months after the date of separation from service, or (B)the death of the Employee. In such event, the initial distribution of suchPost-2004 Account shall, provided the Participate so elects in a timely manneras prescribed herein and by applicable laws and regulations, include a lump sumpayment of interest accrued on such Account pursuant to Section 3.3 hereofduring the period from separation from service until the date of such initialdistribution.

The method of distributionhereunder shall only be subject to change by the Company (i) with the consentof the affected Participants, or that of their Beneficiaries if and asapplicable; and (ii) if and to the extent permitted by applicable laws andregulations including, without limitation, the Code and, specifically as toPost-2004 Accounts, Section 409A thereof and the Regulations.

    6.2.    PaymentProcedures. All payments provided for by this Plan shall be made inconformity with the regular payroll procedures in use by the Company at thetime of payment. Notwithstanding any of the provisions hereof, the Company maywithhold from any payment to be made hereunder such amount as it may berequired to withhold under any applicable federal, state or other law, and maytransmit such withheld amounts to the applicable taxing authority. Theundistributed portion of any deferred compensation payable hereunder shall atall times be subject to set-off for any and all debts owed to the Company bythe Participant or his or her estate and Beneficiaries.

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ARTICLE VII

Plan Administration

    7.1.    General.The Company shall be the Plan Administrator of this Plan, and as such shallhave full power and discretionary authority to administer the operation of thePlan and to interpret, construe and apply the provisions thereof. The PlanAdministrator may delegate responsibilities for the operation andadministration of the Plan by written agreement with the person or persons towhom such responsibilities are so delegated. The Plan Administrator is herebydesignated as the agent of the Plan for service of legal process. Decisionsconcerning the identification of employees and positions within the Company tobe covered by the Plan shall be made by the Compensation Committee of theBoard. Within the framework of the foregoing, no officer, director or employeeof the Company exercising policy-making or administrative functions withrespect to the Plan, either individually or in concert with others, shall haveany voice in any decision directly affecting his or her own Deferred SalaryAccount or the determination, distribution or administration thereof.

    7.2.    Benefit Application and AppealsProcedure. The Participant or his or herBeneficiaries under this Plan shall make application for Deferred Salarypayments and have his or her application reviewed under the followingprocedure:

            (a)    The applicant shall applyfor such payments by filing a written request with the Plan Administrator upona form to be furnished by the Plan Administrator for such purpose. Theapplicant shall submit to the Plan Administrator a death certificate or suchother documents as may be required by the Plan Administrator to verify theapplication prior to payment. Any failure to comply with this requirementwithin a reasonable time (not less than sixty (60) days following the date ofrequest) may, within the discretion of the Plan Administrator, terminate suchapplicant's right to benefits hereunder.

            (b)    If an application is whollyor partially denied the Plan Administrator shall furnish the Participant withwritten notice of the denial within ninety (90) days of the date the originalapplication was filed (or, if later, the date that all additional informationrequired to process the application was received by the Plan Administrator).This notice of denial shall provide (1) the reason for the denial, (2) specificreference to pertinent Plan provisions on which the denial is based, (3) adescription of any additional information needed to perfect the application andan explanation of why such information is necessary, and (4) an explanation ofthe Plan's benefit application and claims procedures.

            (c)    The Participant shall havesixty (60) days from receipt of the denial notice in which to make written applicationfor review by the Plan Administrator. The Participant may request that thereview be in the nature of a hearing. The Participant shall have the right (1)to representation, (2) to review pertinent documents, and (3) to submitcomments in writing.

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            (d)    The Plan Administrator shallissue a decision on such review within sixty (60) days (one hundred twenty(120) days if a hearing is requested and held) after receipt of an applicationfor review as provided in paragraph (c), which decision shall be final andbinding upon all parties.

ARTICLE VIII

Miscellaneous Provisions

    8.1.    LimitedLiability. Except as expressly provided herein, nothing contained in thisinstrument shall be construed to commit the shareholders, officers or Board ofDirectors of the Company or the Company itself to any liability for any paymentnow or hereafter to any Participant or to his or her Beneficiaries.

    8.2.    NoExpansion of Employee Rights. This Plan shall not be considered aguarantee of employment to any Participant hereunder for any period of timewhatsoever, and the inclusion of any Participant in the Plan does not insurehis or her retention as an employee of the Company or of his or her continuedparticipation in this Plan, except with respect to amounts previously creditedto his or her Deferred Salary Account, subject to the provisions of Article IVhereof.

    8.3.    Terminationand Amendment. The Company reserves the right from time to time toterminate or amend in whole or in part any or all of the provisions of the Planby resolution of its Board of Directors, such termination or amendment tobecome effective as of the date specified by the Board of Directors in saidresolution; provided that this Plan may not be so terminated or amended as toany Participant or his or her Beneficiaries after deferred compensationbenefits have been accrued to that Participant's Deferred Salary Account insuch a manner as to reduce, modify or terminate such benefits to the saidParticipant or his or her Beneficiaries, without their written consent, subjectto the provisions of Article IV hereof.

    8.4.    Captions.All article and section headings and captions in this Plan are intended merelyfor convenience and shall in no way be deemed to modify or supplement theactual terms and provisions set forth.

    8.5.    OtherBenefits, Agreements and Contracts. Nothing contained herein shall in anyway limit any Participant's right to participate in or benefit from anyemployee pension or welfare benefit plan or program for which said Participantis or may otherwise become eligible by reason of his or her employment;provided, however, that no award, credit or distribution of Deferred Salary orother benefits or payments hereunder shall be deemed to be or treated ascompensation for the purposes of calculating contributions, benefits orpayments under any of said plans or programs. This Plan shall not be deemed toreplace or supplant any agreement or contract of employment between the Companyand any Participant, whether oral or written, but shall be considered asupplement thereto.

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    8.6.    Insuranceand Other Corporate Assets. If the Company shall acquire an insurancepolicy, annuity contract or any other asset in connection with the liabilitiesassumed by it hereunder, it is expressly understood and agreed that noParticipant or Beneficiary shall have any right with respect to, or claimagainst, such policy, contract, or asset, except as expressly provided by theterms of such policy or contract, in the title to such other asset or in any separateagreement or understanding concerning the same. Such policy, contract, orasset shall not be deemed to be held under any trust for the benefit of anyParticipant or his or her Beneficiaries, or to be held in any way as collateralsecurity for the fulfillment of the obligations of the Company under this Plan,except as may be expressly provided by the terms of such policy, contract, inthe title to such other asset or in any separate agreement or understandingconcerning the same, all of which shall otherwise be and remain general, unpledged and unrestricted assets of the Company.

    8.7.    GoverningLaw. This Plan shall be governed and construed in accordance with the lawsof the United States of America and, to the extent not preempted thereby, those ofthe State of New Hampshire. The Merrimack County, New Hampshire Superior Courtand the United States District Court for the District of New Hampshire shall bedeemed the sole convenient and appropriate forums for the litigation of allsuits, actions and claims arising herefrom.

    8.8.    BindingEffect. This Plan shall be binding upon the Company and its successors andassigns, and upon each Participant and his or her estate, heirs, assigns andBeneficiaries, unless and until terminated or amended by the Company asprovided herein. In the event the Company becomes a party to any merger,consolidation, reorganization or other transaction resulting in any change inthe ownership or control of the Company, this Plan shall remain in full forceand effect as an obligation of the Company or its successors in interest unlessand until so terminated or amended, subject to the provisions of Article IVhereof.

    8.9.    Severability.In the event any provision of this Plan shall be held invalid, unenforceable orillegal by any administrative body or by a court of competent jurisdiction, assustained on appeal; or by any governmental, legislative or other action, thensaid provision shall be null, void and of no effect in its application heretoand such action shall not invalidate or render unenforceable any otherprovision hereof.

    8.10.    Genderand Number. All words herein denoting gender shall be deemed to refer tothe feminine, masculine or neuter, singular or plural, as the context and factsrequire such construction.

    8.11.    MissingPayees; Notices. Each current and former Participant and each Beneficiarymust file with the Administrator from time to time in writing his or her postoffice address and each change of post office address. The Company shall notbe required to search for or locate a current or former Participant orBeneficiary. All notices, statements or other communications required orpermitted to be given pursuant hereto shall be in writing and shall be handdelivered or sent by U.S. Mail or private express company, postage prepaid,addressed to the party in question at his or her last known address, and whenso given shall be deemed delivered for all purposes on the date of delivery, ifhand delivered, or on the date of mailing, if mailed.

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    8.12.    Nonalienationof Benefits. Benefits payable under this Plan shall not, to the fullextent permitted by applicable law, be subject in any manner to anticipation,alienation, sale, transfer, assignment, pledge, encumbrance, charge,garnishment, execution or levy of any kind, either voluntary or involuntary,prior to being actually received by the person entitled to the benefit underthe terms of the Plan. Any attempt to anticipate, alienate, sell, transfer,assign, pledge, encumber, charge or otherwise dispose of any right to benefitspayable hereunder shall be void; provided, however, that benefits payablehereunder are subject to set-off as provided in Section 6.2 hereof.

    IN WITNESSWHEREOF, the Company has caused this amended and restated Key Employees DeferredSalary Plan to be executed as of the day and year first above written.

| COMPANY:                                                                              |
|---------------------------------------------------------------------------------------|
| ROCK OF      AGES CORPORATION                                                         |
|                                                                                  |
| By:       /s/ Charles M. WaiteCharles M. Waite, Chairman-      Compensation Committee |

           

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**EXHIBIT 10.6**

**EMPLOYMENT AGREEMENT****(Richard M.Urbach)**

    ThisAgreement made this 15th day of September, 2004, by and among ROCK OFAGES CORPORATION, a Delaware corporation, with a principal place of business at772 Graniteville Road, Graniteville, Vermont 05641 ("Company"), and RICHARD M.URBACH ("Employee") residing at 524 Rockland Drive, Pittsburgh, Pennsylvania15239.

FACTUAL BACKGROUND:

    A.    Employee has been Regional OperationsManager of Rock of Ages Memorials, Inc. and has been an employee of theCompany's wholly-owned subsidiary, Rock of Ages Memorials, Inc. since November1999 pursuant to an Employment Agreement dated November 4, 1999 (the "Prior Agreement"). Company and Employee now wish to continue Employee'semployment in a new position as Regional Vice President/Western Region,reporting to the President/COO of the Memorials Division of the Company, withprincipal responsibility for supervising, coordinating and developing retailsales and operations for the Western region, (the "Position") along with suchother duties and responsibilities as Company may assign to Employee; andEmployee wishes to accept such employment subject to the terms and conditionsof this agreement.

    B.    Company and its directand indirect subsidiaries, affiliates, parent and successors and assigns aresometimes herein referred to as the "ROAC Corporate Group."

    C.    Company and the ROACCorporate Group quarry and manufacture granite memorials, monuments and othergranite products, perform services related thereto; and market and sell granite,marble, bronze and other memorials and monuments, burial lots, crypts, nichesand products related thereto, and services related to such products both atwholesale and retail in the United States and in various foreign countries(Company's "Business" or "Restricted Business") and have accumulated valuableand confidential information including trade secrets and know-how relating totechnology, manufacturing procedures, formulas, machines, marketing plans,sources of supply, business strategies and other business records.

    D.    The agreement by Employee to enterinto the covenants contained herein is a condition precedent to the continuedemployment of Employee in the Position, Employee acknowledges the same and thathis execution of this agreement is an express condition of his continuedemployment; and that said covenants are given as material consideration forsuch employment and the other benefits conferred upon him by this agreement.

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    E.    As used herein the term "Company"shall refer to Company and where applicable to any direct or indirectsubsidiary or affiliate of Company for which Employee may from time to time beperforming services under this agreement.

    NOW, THEREFORE, in consideration of suchemployment and other valuable consideration, receipt of which is herebyacknowledged, the parties hereto agree as follows:

    1.    Employment. Company agrees toemploy Employee, and Employee accepts employment in the Position, reporting tothe President/COO of the Memorials Division of the Company, all upon the termsand conditions hereinafter set forth.

    2.    Duties and Policies.

            (a)    Duties. TheEmployee agrees to devote his full time and best efforts to his employmentduties in the Position, subject to the rights of Company in the second sentenceof this Section 2(a), and to such other duties as may be assigned to him fromtime to time by Company. Company reserves the right in its sole discretion torequest Employee to perform no duties for it under this agreement from time totime or at any time for such periods of time during the Term as it in its solediscretion may determine and in the event Company takes such action, Employeewill thereafter not be eligible for any further increases in his Annual BaseSalary or for any bonuses until Company requests, if ever, Employee return toactive work.

            (b)    Policies.Employee agrees to abide by the policies, rules, regulations or usagesapplicable to Employee as established by Company from time to time and providedto Employee in writing.

    3.     Term. Theterm of this agreement (herein the "Term") shall be five (5) years, beginningon the date hereof, unless terminated earlier as hereinafter provided.

    4.    Compensation. For allservices to be rendered by Employee in any capacity hereunder, the Company shallpay Employee the following:

            (a)    Salary. The Companyshall pay Employee an annual base salary of One Hundred Thirty Thousand Twelve Dollars($130,012) less withholding and other taxes required by federal and state law(the "Annual Base Salary"), payable in equal monthly installments, or asotherwise required by law. Any increases in Annual Base Salary shall be in thesole discretion of the Company, it being understood such increases are notguaranteed, but are subject to Employee's job performance and the determinationof the Company, in its sole discretion, to award such salary increases toEmployee. Salary increases are not contemplated until January 2006.

            (b)    Bonus. Employeemay also be awarded a bonus or bonuses from time to time during the Term atsuch time, if any, as the Company may determine, in its sole discretion, toaward such bonuses.

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    5.    Fringe Benefits. During the term of this agreement, Employee shall be entitled to participate in such fringe benefits as, fromtime to time, may be applicable to the Company's similarly situated employees,subject to the terms and conditions of such fringe benefit plans. TheEmployee's "Initial Fringe Benefits" include those listed on EXHIBIT5 attached hereto and incorporated herein by reference. The Initial FringeBenefits may be phased out and terminated and the Company may substitute forthe Initial Fringe Benefits such different and/or additional fringe benefits asthe Company from time to time, after the date hereof, makes available for the Company'ssimilarly situated employees.

    Fringe benefits as used in this section do notinclude cash compensation, stock options or other compensation. The Company reservesthe right to modify, eliminate or change fringe benefits in its discretion.Fringe benefits provided to Employee will, however, generally be not lessadvantageous to Employee than those provided by Company to its similarly situatedemployees.

    6.    Termination.

            (a)    Termination because ofDeath or Total Disability. This Agreement will terminate automaticallyupon the date of Employee's death or Total Disability. The Employee shall bedeemed to have incurred a Total Disability:

                (i)    ifCompany maintains a long-term disability policy in effect for the benefit ofEmployee, on the date when the Employee shall have received total disabilitybenefits under said policy for a period of six (6) months;

                (ii)    ifno such long-term disability insurance policy is in effect, on the date whenthe Employee suffers from a physical or mental disability of such magnitude andeffect that the Employee is unable to perform the essential functions ofEmployee's assigned position with or without reasonable accommodation and suchdisability continues during a period of twelve (12) continuous or non-continuousmonths within eighteen (18) month period beginning on the first day of themonth period beginning on the first day of the month in which the first day ofdisability occurs;

                (iii)    ifEmployee illegally uses drugs and, as a result, performance of his dutiesand/or employment with Company is in any way impaired; or

                (iv)    onthe date when Employee receives more than 12 weeks of payments under the SocialSecurity Act because of determination by the Social Security Administrationthat Employee is totally disabled.

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Total Disability as set forth in subsections (ii) or (iii)above shall be deemed to have occurred upon the written certification toCompany thereof by the Employee's personal physician, which certification maybe requested in writing by Company. If the Employee does not have a personalphysician or refuses to consult with his personal physician, Company may selecta licensed physician, board-certified in internal medicine or family practice,at Employee's cost, to examine the Employee, which physician shall, forpurposes hereof, be deemed to be the Employee's personal physician; provided,that if the Employee refuses to be examined by this deemed personal physicianwithin thirty (30) days after the physician's appointment by Company, then theEmployee may at Company's election be conclusively presumed to have becomeTotally Disabled as of the close of such thirty (30) day period. If Companydisagrees with the opinion of the Employee's personal physician, then Companymay select a second licensed, board-certified physician, at Company's cost, toexamine the Employee. If said two (2) physicians disagree as to whetherEmployee is Totally Disabled, then the personal physician and this secondphysician shall then select a third licensed, board-certified physician, withthe cost of this third physician to be split between Employee and Company, toexamine the Employee. Upon examination of the Employee by the three (3)physicians, each physician shall render an opinion with respect to thecondition of the Employee in regards to his Total Disability, and the opinionof a majority of the physicians shall be binding upon all parties.

        (b)    TerminationWithout Cause. Subject to the provisions of this Section 6(b), Companyshall have the right to terminate this agreement and Employee's employmentunder this agreement without cause. A termination of this agreement withoutcause is herein sometimes referred to as a "Termination Without Cause" or as "Terminated Without Cause". If this agreement is Terminated Without Cause bythe Company, the Company agrees to pay, and Employee agrees to accept asEmployee's sole and exclusive remedy and damages therefor the following: (a)the Company's payment of severance pay based on Employee's Annual Base Salaryat the date of termination which will be continued from said date and paid overa period equal to the lesser of the balance of the Term of this agreement ortwelve (12) months (the "Severance Pay.) Other than the above Severance Pay,Company and Employee agree that Employee shall not receive and Company will notpay any other compensation or fringe benefits under this agreement after thedate of the Termination Without Cause.

        (c)    TerminationWith Cause. Company may terminate this agreement and the employment of theEmployee at any time with Cause and without further notice. Cause for Company'stermination of Employee shall include, without limitation, conduct by theEmployee which constitutes cause under applicable law or the occurrence of anyof the following events: (i) repeated neglect of, inattention to, or failure totimely perform Employee's duties; (ii) excessive absences and/or tardiness;(iii) misappropriation of supplies, equipment, or funds of Company, ROACCorporate Group or any predecessor to the Company or ROAC Corporate Group(collectively, the "Predecessors"); (iv) insubordination towards directors orofficers to whom the Employee reports; (v) repeated discourtesy to, harassmentof, or intimidation of employees or customers; (vi) falsification of Company's,ROAC Corporate Group's, or any Predecessor's business or employment records;(vii) illegal use of drugs or abuse of alcohol which in any way affectsEmployee's performance of his duties and/or employment with the Company; (viii)violation, default or breach of any of Employee's covenants and agreementsunder this agreement; (ix) the commission by Employee of any criminal activityagainst Company, ROAC Corporate Group, or any of the Predecessors or theiremployees, agents and customers, or conduct which the Company's Board ofDirectors reasonably believes constitutes such criminal activity; or (x) anyinappropriate behavior which the Company's Board of Directors reasonablydetermines will have or has had an adverse affect on the reputation, business,trademarks, trade names and ROA Brands, and/or financial affairs of Company orthe ROAC Corporate Group, (any such termination is herein sometimes referredto as a "Termination With Cause" or as "Terminated With Cause"). In the eventthat Employee's employment is Terminated With Cause or Employee resigns in lieuof such termination, Employee shall only be entitled to be paid any expenses hehas incurred prior to the termination and for which he is entitled toreimbursement hereunder, and such pro-rated Annual Base Salary as he may haveearned up to the date of termination.

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        (d)    Termination by theEmployee. Employee may resign from employment at any time for any reasonand terminate this agreement by giving thirty (30) days' written notice toCompany (any such termination is herein sometimes referred to as a "VoluntaryTermination") of such intention. In such event, Company may, in itsdiscretion, permit the Employee to work through the notice period or accept theEmployee's immediate resignation. In the event of a Voluntary Termination,Employee shall not be entitled to payment of any further Annual Base Salary,compensation or benefits, under the terms of this agreement (including theSeverance Pay), provided, however, that the Company shall continue to pay Employeethrough the notice period unless Employee opts for immediate resignation.Employee shall only be entitled to be paid any expenses he has incurred priorto the date of such resignation and for which he is entitled to reimbursementhereunder, and such pro-rated Annual Base Salary as he may have earned up tothe date of termination.

        (e)     Applicability ofCovenants. Employee's covenants in sections 7, 8, 9 and 10 of thisagreement shall apply notwithstanding any termination under this agreement, andthe time periods referenced in section 10 shall run from the later of the dateof termination, expiration or resignation, or the date of expiration of theSeverance Pay, if applicable.

    7.    Non-Disclosure of ConfidentialInformation. Employee acknowledges that during his employment, he has andwill become fully familiar with all aspects of the Company's Businesses and theROAC Corporate Group's businesses and will obtain access to confidential andproprietary information relating to such businesses. Employee understands,agrees and covenants that such information is valuable and Employee has noproperty interest in it. Therefore, Employee covenants and agrees that duringhis employment with Company and the ROAC Corporate Group and thereafterEmployee will not use, disclose, communicate or divulge such information to anyperson not employed by Company and the ROAC Corporate Group or use suchinformation except as may be necessary to perform his duties as an Employeeunder this agreement. Employee's obligations in this section shall survive theexpiration of the Term of this agreement and/or termination of Employee'semployment under this agreement for any reason whatsoever.

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    8.    Non-Solicitation of Employees,Clients and Customers. During the Term of this agreement and for theperiod of Employee's non-competition covenant set forth in Section 10 hereof,following the termination of this agreement, Employee agrees not to, on his ownbehalf or on behalf of any other person, corporation, firm or entity, directlyor indirectly, solicit or induce any client, customer, employee or salesrepresentative of Company or the ROAC Corporate Group to stop doing businesswith or to leave any of said companies for any reason whatsoever or to hire anyof said companies' employees.

    9.    Return of Property. Upontermination or nonrenewal of this agreement for any reason, Employee agrees toimmediately return all Company and ROAC Corporate Group property, whetherconfidential or not, without keeping any copies or excerpts thereof, including,but not limited to, computers, printers, customer lists, samples, productinformation, financial information, price lists, marketing materials, keys,credit cards, automobiles, technical data, research, blueprints, trade secretsinformation, and all confidential or proprietary information.

    10.    Non-Competition Covenant byEmployee. Company and the Employee agree that Company is currently engagedin the Restricted Business and Company and the ROAC Corporate Group are engagedin the Restricted Business in all of the states of the United States and in allof the provinces of Canada (herein the territory of all such states andprovinces is referred to as the "Restricted Territory") and has hired theEmployee to expand and grow the Restricted Business in the RestrictedTerritory. Accordingly, as a material and essential inducement to Company tocontinue the Employee's employment in the Position and in consideration ofCompany's agreements with the Employee under this agreement, Employee agrees thatduring the Term of this agreement and, if for any reason whatsoever thisagreement is terminated, lapses, is not renewed, or if Employee is not employedby the Company after the end of the Term hereof for any reason, or if Employeeafter the Term remains an Employee of the Company and thereafter ceases to bean employee of the Company, then in any such case, for a period of two (2)years thereafter (and in the case where Severance Pay applies, for a period oftwo (2) years following the last payment of Severance Pay), Employee will not,in the Restricted Territory, directly or indirectly, in any manner whatsoever:

            (a)    competewith Company, its successor and assigns, or the ROAC Corporate Group, itssuccessors and assigns, in the Restricted Business;

            (b)    engagein the Restricted Business, except as an employee of Company or the ROACCorporate Group;

            (c)    haveany ownership interest in (other than the ownership of less than five percent(5%) of the ownership interests of a company whose stock or other ownershipinterests are publicly traded) any business entity which engages, directly orindirectly, in the Restricted Business in the Restricted Territory except forany ownership interest owned by Employee during the Term of this agreement, andafter termination of this agreement, in the Company or in any member of theROAC Corporate Group;

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            (d)    contract,subcontract, work for, solicit work from, solicit Company or ROAC CorporateGroup employees for, or solicit customers for, advise or become affiliatedwith, any business entity which engages in the Restricted Business in theRestricted Territory except as an employee of Company or of the ROAC CorporateGroup; or

            (e)    lendmoney or provide anything of value to any entity which engages in the RestrictedBusiness in the Restricted Territory.

    The term "compete" as used in this Section 10means engage in competition, directly or indirectly, either as an owner, agent,member, consultant, partner, sole proprietor, stockholder, or any otherownership form or other capacity.

    While the restrictions as set forth herein andin Section 10 are considered by the parties hereto to be reasonable in allcircumstances, it is recognized that any one or more of such restrictions mightfail for unforeseen reasons. Accordingly, it is hereby agreed and declaredthat if any of such restrictions shall be adjudged to be void as unreasonablein all circumstances for the protection of Company and the ROAC Corporate Groupand their interests, but would be valid if part of the wording thereof weredeleted, the period thereof reduced, or the range of activities or area dealtwith reduced in scope, such restrictions shall apply with the minimummodification as may be necessary to make them valid and effective, while stillaffording to Company and the ROAC Corporate Group the maximum amount ofprotection contemplated thereby.

    Employee represents that he has carefullyreviewed Employee's restrictive non-competition covenant set forth in thisSection 10 and non-solicitation covenant in Section 8 and has determined thatthese covenants will not impose undue hardship, financial or otherwise, onEmployee; that their Restrictive Territory and duration will not impose ahardship on Employee; that they protect Company's and the ROAC CorporateGroup's legitimate interests in their investment in Employee and theirRestricted Business; and that in Employee's opinion Employee not being able tocompete in the Restrictive Territory for the duration of this covenant will notbe injurious to the public interest.

    Employee agrees that Employee's breach of hiscovenants in this Sections 7, 8, 9 and 10 will cause irreparable harm toCompany and the ROAC Corporate Group.

    11.    Loyalty. Employee shall devotehis full time and best efforts to the performance of his employment under thisagreement. During the term of this agreement, Employee shall not at any timeor place whatsoever, either directly or indirectly, engage in the RestrictedBusiness or any other profession or active business to any extent whatsoever,except on or pursuant to the terms of this agreement, or with the prior writtenconsent of Company. Employee agrees that he will not, while this agreement isin effect, do any unlawful acts or engage in any unlawful habits or usages whichinjure, directly or indirectly, Company and its Business or the ROAC CorporateGroup and its businesses. Company agrees that if it exercises its rights inSection 2(a) hereof to have Employee perform no duties for it, then during suchperiod of time during the Term as Employee is so not performing his duties,Employee may engage in other employment which does not violate thenon-competition covenant in Section 10 and his other covenants in Sections 7,8, 9, 10 and 11 of this agreement.

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    12.    Governing Law, Jurisdiction andVenue. This agreement shall be governed by and construed in accordancewith the laws of the State of Vermont.

    13.    Headings. The descriptiveheadings of the several sections of this agreement are inserted for convenienceof reference only and shall not control or affect the meanings or constructionof any of the provisions hereof.

    14.    Severability and Violation of Laws.If any provision of this agreement shall be held invalid or unenforceableaccording to law, such provision shall be modified to the extent necessary tobring it within the legal requirements. Any such invalidity orunenforceability shall not affect the remaining provisions of this agreement,and such remaining provisions shall continue in full force and effect.

    15.    Specific Performance. TheEmployee hereby agrees and stipulates that it would be impossible to measure inmonetary terms the damages which would be suffered by Company in the event ofany breach by Employee of Sections 7, 8, 9, 10, 11 and 12 of this agreement.Therefore, if either party hereto shall institute any action in equity toenforce such sections of this agreement, it is agreed that the other partyhereto waives any claim or defense that the plaintiff has an adequate remedy atlaw, and the other party hereto agrees that the plaintiff is entitled tospecific performance of such terms of the agreement.

    16.    Notices. Any notice or othercommunication required or permitted under this agreement shall be in writingand shall be deemed to have been duly given (i) upon hand delivery, or (ii) onthe third day following delivery to the U.S. Postal Service as certified orregistered mail, return receipt requested and postage prepaid, or (iii) on thefirst day following delivery to a nationally recognized United States overnightcourier service for next business day delivery with fee prepaid or (iv) when telecopied or sent by facsimile transmission if an additional notice is alsogiven under (i), (ii) or (iii) above within three days thereafter. Any such noticeor communication shall be directed to a party at its address set forth or atsuch other address as may be designated by a party in a notice given to allother parties hereto in accordance with the provisions of this Section.

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For the Company:

Mr. Rick WrabelPresident/COO-Memorials DivisionRock of Ages Corporation772 Graniteville RoadGraniteville, VT 05641Telephone: (802) 476 3121Telecopy: (802) 476 3110

with a copy to:

Michael Tule,Vice President and General CounselRock of Ages Corporation369 North State StreetConcord, NH 03301Telephone: (603) 225-8397Telecopy: (603) 225-4801

For the Employee: 

Richard M. Urbach524 Rockland DrivePittsburgh, PA 15239

    17.    Assignment. The rights andobligations of Company together with its obligations and all of the Employee'scovenants and agreements hereunder may be assigned by Company to any thirdparty by operation of law or by contractual assignment; and upon suchassignment Company shall be relieved of all of its obligations, agreements,duties and covenants hereunder. The rights and obligations of the Employeeunder this agreement are not assignable.

    18.    Complete and Entire Agreement.This agreement contains all of the terms agreed upon by the parties withrespect to the subject matter hereof and supersedes all prior agreements,representations and warranties of the parties as to the subject matter hereof.The Prior Agreement is specifically terminated hereby in all respects and superceded entirely by the terms and provisions of this agreement.

    19.    Amendments. This agreement maybe amended, or any provision of the agreement may be waived, provided that anysuch amendment or waiver will be binding on the parties only if such amendmentor waiver is set forth in a writing executed by all parties hereto. The waiverby any party hereto of a breach of any provision of this agreement shall notoperate or be construed as a waiver of any other breach.

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    20.    Survival. Sections 7, 8, 9,10, 11, 12, 13, 15, 16, 17, 18 and 20 shall survive expiration of the Term ofthis agreement and/or termination of Employee's employment under thisagreement.

    21.    Arbitration. Theparties agree to submit any claim, action, grievance or controversy (the"Grievance") arising under or out of this Agreement to final andbinding arbitration in accordance with the Employment Dispute Resolution Rulesof the American Arbitration Association. A request for arbitration must be filedwith the American Arbitration Association within six (6) months after the grievingparty knew or had reason to know of the events giving rise to the Grievance,and a copy of the arbitration request must be served upon the other party inaccordance with Section 17. The decision of the arbitrator on any Grievancesubmitted under this Section 21 will be final and binding on the parties. Thecost of the arbitrator and arbitration proceedings shall be borne equally bythe parties, and the arbitration shall be conducted in Burlington, Vermont. Theparties agree that the arbitrator shall have no authority to add to, subtractfrom or modify in any way, the terms or provisions of this agreement. 

    IN WITNESS WHEREOF, the partieshereto have executed this agreement, all as of the date first written above.

| WITNESS:             |        | ROCK OF AGES CORPORATION                  |
|----------------------|--------|-------------------------------------------|
|                      |        |                                           |
| /s/ Paul H. Hutchins |   | /s/ Rick WrabelRick Wrabel, President/COO |
|                      |        |                                           |
| WITNESS:             |        |                                           |
|                 |   |                                      |
| /s/ Paul H. Hutchins |        | /s/Richard M. UrbachRichard M. Urbach     |

 

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**EXHIBIT 5**

Rock of Ages CorporationNon-Union Employee Benefits Overview

 

Group Benefits---------------------------------------

 

| Benefit                                                                                       |   | Description                                                                                                                                               |   | When Am I Eligible?                                     |   | Benefit Paid By                                                                                              |
|-----------------------------------------------------------------------------------------------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------|--------|---------------------------------------------------------|--------|--------------------------------------------------------------------------------------------------------------|
|                                                                                          |   |                                                                                                                                                      |   |                                                    |   |                                                                                                         |
| **Medical Coverage**  (for full-time employees                                                |   | Dual Choice: Indemnity plan  with vision care or managed plan with vision care and a dental plan option.                                                  |   | Fist of the month following  30 days of employment.     |   | Rock of Ages pays 83% for  the indemnity plan and 95% for the managed plan (88% with the dental plan  option |
|                                                                                          |   |                                                                                                                                                      |   |                                                    |   |                                                                                                         |
| **Short-Term Disability   (STD) Insurance**

(for full-time employees)                        |   | Provides 60% of base salary  for up to 26 weeks. Five day waiting period unless hospitalized.                                                             |   | First of the month following  30 days of employment.    |   | Rock of Ages                                                                                                 |
| ** **                                                                                    |   |                                                                                                                                                      |   |                                                    |   |                                                                                                         |
| **Long-Term Disability  (LTD) Insurance**(for full-time employees)                            |   | Continues 60% of base salary  after 26 weeks of Short-Term Disability.                                                                                    |   | First of the month following  30 days of employment.    |   | Rock of Ages                                                                                                 |
| ** **                                                                                    |   |                                                                                                                                                      |   |                                                    |   |                                                                                                         |
| **Basic Life Insurance and  Accidental Death & Dismemberment**

(for full-time employees) |   | Provides term life insurance  and ADD at 1 1/2 times salary.                                                                                              |   | First of the month following  30 days of employment.    |   | Rock of Ages                                                                                                 |
| ** **                                                                                    |   |                                                                                                                                                      |   |                                                    |   |                                                                                                         |
| **401k Savings Plan**(for permanent employees)                                                |   | Optional pension benefit  allows employee to defer pretax up to 100% of income into a choice of fifteen  investment funds.                                |   | First of the quarter  following one year of employment. |   | Employee through payroll  deduction.                                                                         |
| ** **                                                                                    |   |                                                                                                                                                      |   |                                                    |   |                                                                                                         |
| ** **                                                                                    |   | Rock of Ages matches 25% on  the first $1,000 deferred and 10% on deferrals over $1,000                                                                   |   | Always 100% vested                                      |   | Rock of Ages                                                                                                 |
| ** **                                                                                    |   |                                                                                                                                                      |   |                                                    |   |                                                                                                         |
| **Retirement Plan**(for full-time employees)                                                  |   | Provides you with a monthly  income for your retirement, as early as age 55 (100% vesting after 5 years).                                                 |   | After five full years of  employment.                   |   | Rock of Ages                                                                                                 |
| ** **                                                                                    |   |                                                                                                                                                      |   |                                                    |   |                                                                                                         |
| **Merchandise Discount**(for all employees and eligible  family members)                      |   | Provides 50% off wholesale  list price of a memorial manufactured at Rock of Ages and a 20% discount on  most items at the Barre, Vermont Visitors Center |   | After your first month of  employment.                  |   | Rock of Ages                                                                                                 |
| ** **                                                                                    |   |                                                                                                                                                      |   |                                                    |   |                                                                                                         |
| **Education Assistance**(for all employees)                                                   |   | Provides reimbursement of  tuition for successful completion of pre-approved courses related to your  job.                                                |   | After your first month of  employment.                  |   | Rock of Ages                                                                                                 |

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Non-Union Employee BenefitsOverview(continued)

** **

Time Away from Work ---------------------------------------

 

| Benefit                                                     |   | Description                                                                                                                                                                                               |   | When Am I Eligible?                    |   | Benefit Paid By |
|-------------------------------------------------------------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------------------------------------|--------|-----------------|
|                                                        |   |                                                                                                                                                                                                      |   |                                   |   |            |
| **Vacation Pay**(for all employees)                         |   | Provides paid time off up to  one week in the first year, up to two weeks after the first Jan., three weeks  after the second Jan. and four weeks after the 15th Jan.                                     |   | After 8 months of  employment.         |   | Rock of Ages    |
| ** **                                                  |   |                                                                                                                                                                                                      |   |                                   |   |            |
| **Observed Holidays**(for all employees)                    |   | Provides paid time off for  New Years Day, Town Meeting Day and the day before, Memorial Day, Fourth of July,  Labor Day and the day after, Veterans Day, Thanksgiving and the day after,  Christmas Day. |   | After your first month of  employment. |   | Rock of Ages    |
| ** **                                                  |   |                                                                                                                                                                                                      |   |                                   |   |            |
| **Sick Days**(for all non-exempt employees)                 |   | Provides up to 10 days paid  time off per year for the illness or injury of the employee only.                                                                                                            |   | After 6 months of  employment.         |   | Rock of Ages    |
| ** **                                                  |   |                                                                                                                                                                                                      |   |                                   |   |            |
| **Disability Salary  Supplement**(for full-time employees)  |   | Pays the difference between  STD and full salary for a limited period of paid disability.                                                                                                                 |   | After your first year of  employment.  |   | Rock of Ages    |
| ** **                                                  |   |                                                                                                                                                                                                      |   |                                   |   |            |
| **Funeral Leave**(for all employees)                        |   | Provides up to 5 days paid  time off in the event of a death in the immediate family and 1 to 3 days for  the death of a close relative.                                                                  |   | After your first month of  employment. |   | Rock of Ages    |
| ** **                                                  |   |                                                                                                                                                                                                      |   |                                   |   |            |
| **Jury/Witness Duty**(for all employees)                    |   | Provides up to 30 days paid  time off (less jury or witness pay) to serve as a juror or witness when  called by the court. Non-court time must be spent on the job.                                       |   | After your first month of  employment. |   | Rock of Ages    |
| ** **                                                  |   |                                                                                                                                                                                                      |   |                                   |   |            |
| **Family and Medical Leave  of Absence**(for all employees) |   | Provides unpaid time off to  care for employee's newborn or newly adopted child, or for employee's or  eligible family member's serious illness or injury.                                                |   | After your first year of  employment.  |   | Not Applicable. |

 

 

 

**Benefits described in thisoverview will be provided based on the actual plan provisions maintained byRock of Ages. Complete benefits details can be found in your Employee Handbookand Group Benefits Notebook, or by calling the Human Resources Department, at802-476-3121**.

 

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January2004

 

ADDITIONAL BENEFITS

CAR. Company car provided by purchase or lease asapproved by COO/Memorials Division. All gas, maintenance, insurance and repairspaid by company. Company follows actual IRS audit instructions regardingtreatment of personal use of car.

BUSINESS EXPENSES. All ordinary and necessary businessexpenses are reimbursed in full by the Company based on submission ofexpense reimbursement forms.

MOVING EXPENSES. Any moving expenses, including thereal estate commission on the sale of Employee's house in the Pittsburgh, PA area,closing costs, professional mover fees, ,etc., will be reimbursed in full by the Company. Taxable moving expensereimbursements shall be "grossed up" to cover the estimated additional taxliability incurred by Employee as a result of such reimbursements.

CELL PHONE & CALLING CARD.A cell phone and phone calling card will beprovided and all usage charges paid by the Company.

AIR TRAVEL. Frequent flyer miles earned are retained bythe employee. Employees are expected to fly economy class for domesticflights and personally pay for additional charges for, or upgrades to, first classor business class. International flights are by business class. Exceptions tothis policy may be approved by the Chief Executive Officer for specialsituations.

VACATION. Employee shall be entitled to four (4) weeks ofvacation per year. Unused vacation shall not carry over into subsequent years.

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**EXHIBIT 10.23**

Agreement Between The

**GRANITE CUTTER'S ASSOCIATION**

and

**ROCK OF AGES CORPORATION**

**Manufacturing Division**

**April 29, 2006-April 24, 2009**

 

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**GRANITECUTTERS**

**CONTRACT**

 

**April 29, 2006 - April 24, 2009**

 

 

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AGREEMENT

    ThisAgreement entered into this 29th day of April, 2006 by and between ROCK OF AGES CORPORATION(the Company) and the GRANITE CUTTERS' ASSOCIATION (the Union). 

ARTICLE 1

Term

    1.1    This Agreement shall be effective April 29, 2006, and shall continuein full force and effect through April 24, 2009, and from year toyear thereafter, unless either party gives notice to the other, not less thansixty (60) days prior to April 24, 2009, or prior to April 24ofany year thereafter, that it desires to alter, amend or terminate any or all ofthe terms thereof.

ARTICLE 2

Hours of Work

    2.1    Eight (8) hours shall constitute a day's work, five (5) days shallconstitute a week's work with Saturday a full holiday. Work shall be regardedas being performed on Saturday only if an employee's shift begins on Saturday.Daily working hours will begin not earlier than 7:00 a.m. and end not laterthan 3:30 p.m., and any work performed by employees on the first shift prior to7:00 a.m. or after 3:30 p.m. shall be paid for at time and one-half theregular rate of pay, except as modified pursuant to either paragraph (a) or (b)listed below.

            (a)    Should the Company or Union desire a change of working hours forseasonal conditions it must be agreed by the Company and by a majority vote ofthe employees represented by the Union and by a majority of employeesrepresented by any other union provided, however, that between January 1 andMarch 15, an eight (8) hour shift to end no later than 5:00 p.m. may beestablished for all employees of a saw plant or for the sawyers in amanufacturing plant having a saw which is subject to outdoor weather forperiods during which the Company has a reasonable expectation that inclementweather will otherwise adversely affect its operations. On such a specialshift, overtime shall be paid before 8:00 a.m. and after 5:00 p.m.

            (b)    If the Company desires to change the regular daily working hours tobegin no later than 7:30 a.m. and to end no later than 5:00 P.M. during theperiod in which Eastern Standard Time is in effect, the Company has the optionto make such change if a majority of its employees represented by the Union anda majority of its employees represented by any other local Union, votingseparately in a vote conducted by the respective union representatives approvethat change in hours. If the daily working hours are changed pursuant to thisparagraph, overtime shall be paid before the starting time and after thefinishing time of that eight (8) hour shift.

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    2.2    Employees are obligated to give notice onthe day, as soon as possible, to the Company when they are unable to report forwork, stating reason. Failure to provide reasonable notice may be the basisfor standard progressive discipline, separate for each day, up to and includingdischarge.

    2.3    If the Company desires to change the regular lunch period from one‐half(1/2) hour to one hour or vice versa, the Company has the option to make suchchange if a majority of its employees represented by the Union and a majorityof its employees represented by any other union, voting separately, approvethat change in hours.

ARTICLE 3

Extra Shifts

    3.1    It is agreed that the employer shall have the privilege of operatingthree (3) shifts. One (1) shift to be the established working day and to bepaid as per Article 4 of this Agreement. The second shift shall be of eight(8) hours duration. In addition to payment for work performed in accordancewith Article 4 of this Agreement, employees working on the second or thirdshift shall receive a shift premium of one dollar and seventy-five cents ($1.75)per hour.

    3.2    In the interests of safety, theCompany may require any employee engaged in production work on the floor towork any shift as long as any other person is present on the floor. There mustbe at least two employees engaged in production work on the floor at alltimes. A telephone must be readily available on the premises. A singleemployee may work alone to monitor, correct or restart equipment (includingassociated work) provided he or she is equipped with a beeper and automaticsafety call‐in every 15 minutes unless deactivated by the employee.

    3.3    In assigning employees to work on the second and/or third shifts, theemployer shall first seek volunteers with preference being given on the basisof length of service (seniority) with the employer subject to demonstratedability to perform the work on those shifts. If there are not sufficientvolunteers, employees shall be assigned on the basis of inverse seniority,subject to demonstrated ability to perform the work on those shifts.

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ARTICLE 4

Wages

    4.1    Minimum Wages

    Thefollowing are the minimum wage rates for all journeymen granite cutters,polishers, tool sharpeners, sandblasters and draftspersons in effect during theterm of this Agreement:

| Effective Date |   | Rate Per Hour |   | Rate Per Eight (8)Hour Day      April 29, 2006      $17.60      $140.80      April 28, 2007      $18.20      $145.60      April 26, 2008      $18.80      $150.40
     4.2    Wage Increase

            (a)    Effective April 29, 2006, each employee in the bargaining unit shall receive awage increase of sixty cents ($.60) per hour.

            (b)    EffectiveApril 28, 2007,each employee in the bargaining unit shall receive a wage increase of sixtycents ($.60) per hour.

            (c)   Effective April 26, 2008, each employee in the bargaining unit shall receive awage increase of sixty cents ($.60) per hour.

    4.3    Apprentice Wage Rates

        Apprenticewage rates for apprentices employed after April 28, 1997, shall be thefollowing percentage of the applicable journeyman rate:
Start:       70% After 1      year: 90%After 3      Months:       80% After 18      months: 95%After 6      Months:       85% After 2      years 100%
    4.4    Infirm Employees

    Employeeswho through infirmity or other reasons are not able to earn the wage given inthis Agreement may work for such wages as may be satisfactorily agreed uponbetween the Union Business Agent, the employee and the Company. This section shall be administered incompliance with applicable laws governing the employment rights of disabled orhandicapped employees.

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    4.5    Payment of Wages

            (a)    Wages may be paid by cash or by check in an envelope at the option ofthe Company. In the event of a default in payment of such check by the Company,such option shall be revoked and payment shall thereafter be in cash. Wagesmust be paid in full weekly within five (5) working days of the time theybecome due. Payment to be made during working hours.

            (b)    An employee having once accepted his pay, his rate of pay can only bechanged by mutual consent of employee and the Company, the rate in no case tobe below the established minimum rate of wages.

            (c)    Any employee discharged shall receive his pay immediately. Anyemployee leaving shall notify his employer two weeks in advance and, havingcomplied with this requirement and worked the two-week period, shallreceive his pay in full (earned vacation and bonus, if any, included) on theregular payday for the week of separation in person (or by mail if preferred bythe employee). The employerwill provide the employee with a written form that the employee will be askedto sign to confirm notice.

            (d)    The Company shall be required to furnish employees with writteninformation weekly which shall designate the total earnings, totalwithholdings, number of hours worked at straight time and number of hours atovertime and rate of pay.

    4.6    Report Pay

    Inthe absence of a notice not to report to work, should an employee report to workand be discharged before work begins or during the first two (2) hours of theday, he or she shall be paid no less than two (2) hours' pay, except in thecase of a cutter intentionally or negligently spoiling a stone.

    4.7    Wage Adjustments and DiscretionaryManagement Programs

            (a)    If at any time during theexistence of this Agreement a wage increase should be granted, any employeereceiving more than the minimum wage as provided in this Agreement shallreceive the same wage adjustments but for no reason shall his wages be reducedbefore making said adjustments. There shall be at least two months noticebefore any reduction in pay above the bill; the Company will also provide thatnotice to the Union.

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            (b)    The Companyhas the right to institute, modify and/or withdraw discretionary managementprograms for the payment of additional compensation in money or benefits beyondthat provided by this Agreement without bargaining with the Union. Notice ofsuch discretionary management programs, and any modification or withdrawal ofsuch program, shall be provided to the Union. This clause does not affect therequirement that the Company must negotiate any other changes in thecompensation, benefits, or other terms or conditions established by this Agreement.

    4.8    Workers' Compensation

    Ifan employee has to leave work because of a workers' compensation injury and isunable to return, he or she shall suffer no loss of straight time pay for thatday.

    4.9    Jury Duty

    An employee who isrequired to report for jury duty on a day when he or she otherwise would haveworked shall receive a day's regular straight-time pay for up to amaximum of thirty (30) days per calendar year. The Company can requireverification of jury duty served. It is understood that if an employee isreleased from jury duty so that he or she can reasonably report for work atleast two hours before the end of his scheduled shift, he or she must reportfor work on that day. If jury duty commences in the afternoon, the employeeshall report to work at the start of his or her shift, and shall leave work ata reasonable time so that the employee can return home, and then travel tocourt. If an employee reports to work for part of a workday, he or she shall bepaid his regular wages for the time worked, and shall be paid the appropriatefraction of a day for jury service. All work done outside of the regular workhours shall be paid at the appropriate overtime rate, regardless of whetherpart of the day was spent in jury service.

ARTICLE 5

Overtime

    5.1    All work done outside of the regular hours shall be paid at the rateof time and one-half. The Company may schedule two hours of overtime ina regular work day and five hours on Saturday. Any additional overtime shallbe subject to the approval of the Business Agent. No employee shall berequired to work overtime.

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    5.2    The Company shall offer overtime to employees performing that categoryof work in order of seniority, unless it is demonstrated that the senioremployee lacks ability to perform that overtime work. It is understood thatthe employees will cooperate to assure adequate staffing of the Company'sovertime requirements. The Company may assign overtime work on a particularjob, without any regard to seniority, to an employee who has previously workedon that job.

    Repeated refusal to work overtime willallow management to offer the overtime to others with less seniority.Management shall issue a notification that the overtime shall be offered to others.The employee's rights to overtime shall be terminated until the employee givesnotice that he or she will accept overtime.

    Management should providereasonable advance notice of overtime. Absent extraordinary circumstances,notice of overtime on Saturday will be provided no later than Thursday at noon.

ARTICLE 6

Holiday Pay

    6.1    Paid Holidays

            (a)   The eleven (11) paid holidays shall be: New Years' Day, the day preceding TownMeeting Day, Town Meeting Day, Memorial Day, July Fourth, Labor Day, EmployeeAppreciation Day (the Tuesday following Labor Day), Veterans' Day, ThanksgivingDay, Friday after Thanksgiving Day and Christmas Day, and shall be paidregardless of whether the holiday falls on a Saturday or Sunday.

            (b)    Theholidays for the term of this contract will be observed in accordance with theholiday calendar attached hereto.

            (c)    Employeeswho are laid off during either of the weeks in which Town Meeting Day orThanksgiving falls shall not be eligible for holiday pay in those weeks.Instead, such employees must as individuals report for work on the first workday following the conclusion of any such layoff and such employees maycollectively and mutually agree with the Company on days when they will, as agroup, take personal days off with pay if they are otherwise eligible for theholiday pay. Such personal days must be taken within thirty (30) days afterthe first work day following the conclusion of the layoff in question and ifmutual agreement is not reached, the employees will receive pay in lieu of anyholidays to which they are entitled.

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    6.2    Eligibility

            (a)    The employee must have at least thirty (30) working days' accumulatedservice to be eligible for paid holidays. After completing thirty (30) workingdays' service, any paid holiday that fell within the thirty (30) working dayperiod becomes payable. If an employee quits before he or she has accumulatedthirty (30) working days' service, no holiday pay is due. If he or she is laidoff or is discharged through no fault of his own before he or she hasaccumulated thirty (30) working days' service, any holiday which fell withinthe period of his employment and discharge becomes due and payable.

            (b)   Subject to 6.1(c), any employee who works to within four (4) working days of apaid holiday and who has thirty (30) working days' accumulated service with theCompany and is then discharged or laid off will nevertheless receive the holidaypay.

            (c)    When a holiday falls in an employee's vacation, the employee shallhave the option of receiving pay for that day at straight time in addition tovacation day, or taking a personal day at full pay within ninety (90) days ofthe original date of the holiday.

            (d)    Duringthe week of a paid holiday, the employee must work a minimum of a fullscheduled work week excluding the holiday or holidays less one (1) scheduledworkday. Exceptions to the above ruling can be made only by prior arrangementswith management. Sickness during the week of holiday shall not disqualify anemployee if he or she has notified the Company.

            (e)    Apprentices are to beeligible for paid holidays.

            (f)    No employee shall be entitled to the holiday pay as provided in thisArticle if such employee is not working and is receiving compensation orbenefits during such period in which he or she is not working, whether he orshe is receiving such compensation or benefits under the State UnemploymentCompensation Act, State Workers' Compensation Act, Granite Group InsuranceTrust, or from any similar source to which the Company contributes.

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    6.3    Holiday Work

    Forall work done on Sundays or on the following holidays, double time plus theholiday (if applicable) shall be paid: January First, the day preceding TownMeeting Day, Town Meeting Day, Memorial Day, July Fourth, Labor Day, theTuesday following Labor Day, Veterans' Day, Thanksgiving Day, Friday afterThanksgiving Day and Christmas Day.

    6.4    In the event of a state or federal law affecting the date on whichholidays are celebrated, the parties hereto will negotiate with respect toappropriate changes in this Article with the understanding that the number ofholidays shall remain the same as set forth above.

    6.5    Any paid days off to which an employee is entitled under this Articleshall include second and/or third shift premiums, as the case may be, if theemployee is assigned to such shift on the day(s) for which he or she isentitled to such pay.

ARTICLE 7

Vacations

    7.1    Vacation Period

    The vacation period shall beMay 1 to April 30. There shall be a staffing goal of no more than 20% absentfor vacation in each GCA category of work at any time.

    The first two weeks ofvacation shall be taken in not less than one week segments. Employees shallselect the first two weeks of vacation on the basis of the seniority roster ineach work area. After all employees have selected the first two weeks ofvacation, employees shall select the third and fourth week of vacation on thebasis of the seniority roster in each work area. Requests for one-weeksegments will take priority over requests for single days for the third andfourth week of vacation, regardless of seniority. In all other conflicts inrequested dates, seniority shall govern unless the Company can show that thesenior employee's presence in the requested period is indispensable. Employeesrequired to report for national guard or similar military duty shall havepriority over requests for vacation.

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    The Company shall provide avacation selection form on the first payday an employee works after January 1of each year. An employee must complete the form by March 1 to preserveseniority privileges for selecting vacation. The form should state that March1 is the deadline for return of the form, and that failure to complete the formby March 1 will result in loss of seniority privileges for selecting vacation.On approximately February 15, the Company shall post a notice and a reminderwith paychecks that failure to complete vacation forms by March 1 will resultin loss of seniority rights for selecting vacation. If vacation form is notreturned in thirty days with written explanation for rejecting the request, thevacation request is approved.

    An employee shall have the option of taking the third orfourth week's vacation as a bonus on the first payday in December.

    7.2    Vacation Payments

    Paymentof vacation pay to employees will be made in advance. If an employee resigns,vacation pay or fraction thereof shall be payable in cash or check on theregular pay day for the week of separation. If an employee is permanently laidoff, his vacation or fraction thereof shall be payable in cash or check in theweek in which he or she is permanently laid off.

    7.3    Requirements

            (a)    Vacations will be granted to employees who have fulfilled thefollowing requirements prior to May 1:

                    (i)    Anemployee must have worked ninety percent (90%) of the regular hours worked bythe plant during his period of employment for the twelve (12) months precedingMay 1, the start of the vacation period, to be eligible for full vacationearned.

                    (ii)    Three‐fifths(3/5ths) of full vacation earned if employee has worked eighty percent (80%) ofthe plant hours scheduled.

                   (iii)    No vacation earned if employee has worked less than eighty percentof the plant hours scheduled.        

                   (iv)    Overtime hours worked shall be included in determiningwhether an employeehas met the requirements of the subsection (i) and (ii).

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            (b)    For the purpose of determining whether the requirements above havebeen fulfilled and in computing the amount of vacation to which an employee isentitled under Section 7.4 below, the following additional rules shall govern:

                    (i)    Time lostdue to layoff of thirty (30) calendar days or more, resignation, discharge orstrike will not count as time worked or earned, but shall not break industryservice should the employee re‐enter the industry except as provided inSection 7.4(e).
                    (ii)    Anemployee who has been employed by the Company for at least six (6) months shallbe credited, with up to a maximum period of one (1) year, time lost byemployee's sickness or accident or absence sanctioned by management in writing,as earned time and accordingly the employee will be paid vacation pay.

                    Example:An employee works two (2) years and three (3) months for one employer and thenis absent from work for nine (9) months because of sickness. At the end of thenine (9) months' sickness, he or she returns to work. The earned time is three(3) years. If, after receiving vacation pay, he or she then only works anothertwo (2) months, he or she is entitled to two‐twelfths (2/12ths) of twoweeks' vacation; six (6) months, six‐twelfths (6/12ths) of two weeks, andso forth.
                    (iii)    Apprentices do not accrue vacation untilafter completing six months of employment. Once an apprentice completes sixmonths, accrual of vacation time is retroactive to the first day of employment.

    7.4    Amount of Vacation

        Vacations will be granted to employees asfollows:

            (a)    First Week. One (1) week's vacation or fraction thereof will begranted employees with less than one (1) year of industry service on May 1based upon the number of months he or she has been employed in accordance withthe table below. This will establish him on a May 1 to May 1 basis for futurevacation calculations.
Length of Industry ServiceVacation    1 mo.    1/12 of a week    3.3 hours    2 mos.    2/12 of a week    6.6 hours    3 mos.    3/12 of a week    10.0 hours    4 mos.    4/12 of a week    13.3 hours    5 mos.    5/12 of a week    16.5 hours    6 mos.    6/12 of a week    20.0 hours    7 mos.    7/12 of a week    23.1 hours    8 mos.    8/12 of a week    26.4 hours    9 mos.    9/12 of a week    30.0 hours    10 mos.    10/12 of a week    33.3 hours    11 mos.    11/12 of a week    36.3 hours    12 mos.    1 week    40 hours
 

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        (b)    Second Week. Employees with one (1) or more years of industry serviceon May 1 shall be entitled to two (2) weeks' vacation or any fraction thereofcomputed in accordance with the following table:
Length of Industry ServiceVacation    1 mo.    1/12 of 2 weeks    6.6 hours    2 mos.    2/12 of 2 weeks    13.3 hours    3 mos.    3/12 of 2 weeks    20.0 hours    4 mos.    4/12 of 2 weeks    26.6 hours    5 mos.    5/12 of 2 weeks    33.3 hours    6 mos.    6/12 of 2 weeks    40.0 hours    7 mos.    7/12 of 2 weeks    46.6 hours    8 mos.    8/12 of 2 weeks    53.3 hours    9 mos.    9/12 of 2 weeks    60.0 hours    10 mos.    10/12 of 2 weeks    66.6 hours    11 mos.    11/12 of 2 weeks    73.3 hours    12 mos.    2 weeks    80.0 hours
        (c)    ThirdWeek. Employees will be granted a third week's vacation or fraction thereofcomputed on a May 1 to May 1 basis beginning with the second May of hiscontinuous employment in the industry as follows:

 
2nd May    -1day    -8 hours3rd May    -2 days    -16 hours4th May    -3 days    -24 hours5th May    -1 week    -40 hours
(d)    Fourth Week. Employees will be granted a fourth week's vacationcomputed on a May 1 to May 1 basis beginning with the twenty‐fifth May ofhis continuous employment with the Company as follows:
21st May    -1day    -8 hours22nd May    -2 days    -16 hours23rd May    -3 days    -24 hours24th May    -4 days    -32 hours25th May    -5 days    -40 hours
        (e)    Such vacation (time off) or vacation pay shall be paid at the straighttime hourly rate of pay in effect for the employee at time of taking vacationor receiving fractional vacation pay upon separation from employment. Infiguring all earned vacation, a percentage of the regular straight time hoursworked during the year preceding May 1 will be used to determine the vacationpay. Overtime is not to be used in computing vacation time. Employees may notbe forced to use a vacation day for unanticipated absences, unless that isappropriate discipline.

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        Vacationpay and vacation bonuses shall include shift premiums for employees regularlyassigned to the second or third shifts, as the case may be, when such vacationor bonus pay becomes due and payable. Subjectto the advance approval of management (which approval shall not be unreasonablywithheld), employees may occasionally take one-half day of vacation. Half-dayscannot be scheduled on the annual vacation calendar.

        (f)    For the purpose of this Article, an employee's industry service shallbe deemed terminated in the event the employee voluntarily leaves theindustry. If an employee on layoff secures work in another field while waitingfor an opening in the granite industry, but continues to maintain unionmembership and contact with the union and applies for industry employment, hisservice shall not be considered terminated for the purposes of this articleuntil twelve (12) months from the date of layoff.

        (g)    For the purpose of computing vacation pay or fraction thereof, anemployee hired on or before the fifteenth (15th) of a month shall be creditedwith the full pro rata vacation pay otherwise attributable to that month, andan employee hired after the fifteenth (15th) day of a month shall not becredited with any pro rata vacation pay for that month. An employee whoseemployment terminates on or after the fifteenth (15th) of the month shall becredited with full pro rata vacation pay otherwise attributable to that month.An employee whose employment terminates before the fifteenth (15th) of themonth shall not be credited with pro rata vacation pay for that month.

        Example:An employee comes to work on February 13, 1980. On May 1, 1980 he or she hascompleted three (3) months employment and he or she is entitled to fractionalvacation pay of three-twelfths (3/12ths) of one (1) week. On May 1, 1981, the second May ofhis employment, he or she is entitled to two (2) weeks vacation pay payable atvacation time and one (1) day of vacation pay payable at Christmas. On May 1, 1982, he or she would beentitled to two (2) weeks and two (2) days; May 1, 1983- two (2)weeks and three (3) days; and May 1, 1984-three (3)weeks. It is assumed in this Example that the employee worked at least ninetypercent (90%) of the scheduled hours worked by the plant during each of theapplicable twelve (12) month periods. If he or she has worked eighty percent(80%) of the time, he or she will receive three-fifths (3/5ths) of thevacation pay otherwise due.

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    7.5    Severance of Employment

        Anew employee or an employee who is laid off, discharged or quits is to beallowed the vacation benefit to which he or she is entitled under Section 7.4above, prorated according to his months of service; for example, one (1) month= 1/12th; three (3) months = 3/12ths; ten (10) months = 10/12ths etc.

    7.6    Special Employment

        Thevacation pay of employees, who by the specialized nature of their work areemployed by two (2) or more employers in the course of the year, shall be paidby each employer in proportion to the time he or she has employed thespecialist.

ARTICLE 8

Bereavement Pay/Birthof an Employee's Child

    8.1    Employees shall receive bereavement pay following the death of therelatives listed in this Article, and the funeral and its arrangements occurduring the employee's scheduled workday. There shall be five days bereavementleave for the death of a parent, spouse or child/stepchild. There shall bethree days bereavement leave for the death of a, brother, sister, stepmother,stepfather, spouse's father, spouse's mother, spouse's stepmother, stepfather,or grandchild. There shall be one day bereavement leave for the death of agrandparent, the grandparent of a spouse, a brother-in law, a sister-in-law ora "significant other." If an interment is postponed to a later date and occursduring the employee's scheduled workday, the employee may take one of the threeforegoing days off with pay on the day of interment.

    8.2    Any paid days off to which an employee is entitled under this Articleshall include second or third shift premiums, as the case may be, if the employeeis assigned to such shift on the day(s) for which he or she is entitled to suchpay. Employees who are on vacation when a death occurs will receive thebereavement benefit, and may use the affected vacation days at a later date.

    8.3    Anemployee will be entitled to a day off with pay for the birth of the employee'sbiological child or the adoption of a child.

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ARTICLE 9

Insurance

    9.1    The Company agrees to provide group insurance to employees anddependents as set forth herein.

    9.2   Benefits

            (a)   Thehealth and welfare plan administered by the Company or its administrator asselected by the Company shall provide for benefits as follows:

                (i)    Group lifeinsurance - $60,000.

        TheGroup Life Insurance/ADD Benefit shall increase by $5,000 in year two and$5,000 in year three of the contract to a total of $70,000.00.

                (ii)    Sicknessand accident insurance-The current sickness and accident insurancebenefit is $340.00. The sickness and accident insurance benefit shall be increasedby $10 in each year of the contract to a total of $370.00 per week for 52 weekswith a Social Security offset for the last 26 weeks thereof; eligibilitycommences on the first day of accident or hospitalized sickness and the fifthday of non-hospitalized sickness. If an employee qualifies for sicknessand accident insurance because of five (5) days of non-hospitalizedsickness and remains qualified for at least one additional week, the Companywill pay the employee the benefit described in this Article for the unpaidfive‐day qualifying period.

               (iii)    Accidentaldeath and dismemberment insurance-the benefit shall be $60,000.

               (iv)   Paid-upTerm life insurance.

                        1. Employees with ten (10) or more years of service retiring on aregular or early retirement pension will be given a fully paid $8,000 lifeinsurance policy. Any employee with ten (10) or more years of servicebecoming totally disabled will continue to receive coverage for the full amountof life insurance then in effect until he or she becomes substantiallyemployed, as determined by the Company or insurance administrator, at whichtime the insurance will be eliminated completely; or until age sixty-five(65) when it will be eliminated and replaced by a $8,000 insurance policy thathas been fully paid by the Company. The full amount of life insurance shallapply to employees with at least 10 years service, and the amount of insuranceshall be prorated down by years of service for employees with less than 10years of service.

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                   (v)   HealthInsurance-

                            1.    TheCompany will provide J or equivalent plan (including vision), with employeecontributions of 17% in 2006 and 2007, 18% beginning on January 1, 2008, and 19% beginning on January 1, 2009.

                            2.    TheCompany will provide VHP or equivalent plan (including vision and dental) withemployee contributions of 12% in 2006, 14% beginning on January 1, 2007, 16% beginning on January 1, 2008, and 18% beginning on January 1, 2009.

                            3.    TheCompany will provide VFP 100 or equivalent plan (including vision) withemployee contributions of 15% beginning January 1, 2007, 16% beginning January 1, 2008 and 17% beginning on January 1, 2009.

                            4.    TheCompany will provide VFP 500 or equivalent plan (including vision) withemployee contribution of 3% beginning on January 1, 2007.

                            5.    TheCompany has the right to rate the health plans separately.

                            6.    Effectiveimmediately, new employees may not enroll in VHP or J plans. If they takehealth insurance, they must take a VFP plan. They will be eligible to takeother plans, if they are offered, after they are with the company for six (6)years.

                            7.    Therewill be an open enrollment period ending June 1, 2006. After this, employees who are enrolled in the J or VHP plans cannot switch between these two plans, butmay switch to a VFP plan when it is available. Once an employee selects a VFPplan, the employee is not eligible for a VHP or J plan.

                            8.    Employeeson the VFP may purchase dental by paying 50% of the premium.

                            9.    Employeesmay choose to opt out of health plans and obtain a monthly stipend of $250.00through payroll.

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                    (vi)    The Companywill pay the full premium for health insurance for one month per five years ofcontinuous service (up to a maximum of three months) for retirees, providedthey are not eligible for health insurance from another employer.

            (b)    The insurance benefits which are provided shall be described in abrochure which shall be distributed to employees. The terms and conditionsunder which such benefits are provided are governed by insurance agreementsbetween the Company and its insurance carriers. The Union and the Company shallwork together in good faith to help preserve quality benefits, control costs,and provide information to employees.

    9.3    Contributions

        TheCompany shall continue its contributions for the health insurance coverage,life insurance and accidental death and dismemberment insurance of a laid-offemployee for three (3) calendar months (provided the employee makes hiscontribution if any is required). If the employee is laid off on or before thefifteenth (15th) of a month, that month shall be considered the first of thethree months; and if the employee is laid off after the fifteenth (15th) of amonth, the following calendar month shall be considered the first of the threemonths. If an active employee dies, the Company will continue health insurancefor the survivor(s) on the employee's health plan for three (3) months at nocost to the deceased employee's family. To keep policies in force, both theCompany and employee must pay his share while the employee is off the jobbecause of sickness and accident, strike or lockout or any other suspension inthe industry beyond the control of either management or labor.

    9.4    Disability

            (a)    If an employee is permanently and totally disabled, the Company shallcontinue its contribution for up to six (6) months, as described in theprevious section "Contributions." Thereafter, the Company willprovide such health insurance contributions (provided the employee makes hiscontribution, if any is required) for five (5) years from the date when he orshe ceased to work due to such disability. At the end of such five (5) yearperiod, the Company shall thereafter continue its contributions for individualcoverage only, as long as the employee makes his contribution and ispermanently and totally disabled, or until he or she reaches age 65, whicheveroccurs sooner; provided, that the Company will not make any contributionsdescribed in this subsection (a) during any period when the employee or hisspouse is employed and group health insurance benefits are available to them,or after he or she reaches age 65. The Company and the Union may amend thissubsection in their discretion.

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    9.5    Retired Employees. Effective May 2, 1981, any employee whohas retired after April 30, 1975 under the provisions of the Barre Belt Granite Employer-UnionPension Plan shall be allowed to continue group insurance coverage in theamount of $3,000 of term insurance, subject to any applicable insurance carrierrules and regulations. The full cost of such coverage will be paid by theretired employee at the group rate applicable to the term life insuranceincluding such insurance for retired employees being provided through theCompany. The premium to be paid by such retired employees shall be deductedfrom the monthly retirement payable to him under the Pension Plan.

    9.6    The Company is authorized to utilize the services of an impartialprofessional consultant as deemed necessary to advise concerning the properoperation of the insurance program.

    9.7    The parties agree to consider and implement by agreement healthinsurance cost containment measures with a view to improving and increasing thequality and efficiency of health care.

    9.8    TheCompany shall provide the Union with any notices threatening or canceling anyinsurance coverage provided for Union employees under this Agreement.Immediately upon cancellation, the Union and the employees may withhold allservices until such time as the insurance has been fully reinstated withretroactive coverage.

ARTICLE 10

Pension PlanAgreement1

    10.1    Mergerof the Pension Plan

        The Barre Belt GraniteEmployer-Union Pension Plan (the "Plan") has merged with and into theSteelworkers Pension Trust (the "Pension Trust") pursuant to the terms of acertain merger agreement (the "Merger Agreement") between the Plan and thePension Trust, the terms of which are incorporated herein by reference. (Hereafter,the merger of the Plan and the Pension Trust is referred to as the "Merger.")

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    10.2    IncorporatedDocuments

    This Article 10incorporates by reference the terms of a Merger Agreement between the Plan andthe Pension Trust, and the provisions of the documents governing the PensionTrust, including the "UIU Declaration of Trust, Effective December 5, 1997."

    10.3    ContributionRate

    The month for which thecontribution is due is referred to as the "benefit month," and the month priorto the benefit month is referred to as the "wage month." The Employer shallcontribute to the Pension Trust each and every benefit month a sum of moneyequal to $1.55 per hour for each hour worked by all Covered Employees duringthe wage month. The pension contribution shall increase by $.05 in year two andby $.05 in year three of the contract to a total contribution of $1.65 per hour.

    10.4    CoveredEmployees

    Covered Employees are allemployees employed within the Union's Bargaining Unit who were activelyemployed by the Employer for any length of time during the wage month. TheEmployer is required to make a contribution on an employee whose employment isterminated during the wage month.

    10.5     HoursWorked

    The term "Hours Worked"means not only hours actually worked by Covered Employees but also hours notactually worked but for which Covered Employees were paid because of vacation,holidays, jury duty or bereavement leave.

    10.6    Payment ofContributions

    Contributions are due from the Employer on the fifteenth(15th) day of the benefit month, commencing with the benefit month of February1999 and each and every month thereafter so long as this agreement is in force.

    10.7    Coverage-NewlyHired Employees Not Previously Covered

    Newly hired employees notpreviously covered by the Pension Trust are not considered Covered Employeesuntil the first day of the first calendar month immediately after thecommencement of employment. Such calendar month is the new employee's firstbenefit month. The immediately preceding calendar month is the employee'sfirst wage month.

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    10.8    Coverage-NewlyHired Employees Who Were Previously Covered

    Newly hired employeespreviously covered by the Pension Trust are considered Covered Employees as ofthe first day of the first calendar month immediately after the commencement ofemployment. This calendar month is the employee's first benefit month and theimmediately preceding calendar month is the employee's first wage month.

    10.9    ContributionReports and Data

    The Employer shalltransmit to the Pension Trust with each contribution a contribution report onthe form furnished by the Pension Trust on which the Employer shall report thenames, status, hire and termination dates as applicable, as well as the totalhours paid to each covered employee during the wage month. The Employer shallprovide a copy of this report to the Union. The Employer further agrees tosupply to the Pension Trust such further information as may from time to timebe requested by it in connection with the benefits provided by said PensionTrust to said employees, and to permit audits of its books and records by thePension Trust for the sole purpose of determining compliance with the terms andconditions of this agreement.

    10.10    DelinquentEmployers

    In the event that an Employer fails to maintain affiliation in goodstanding with the Pension Trust, the Employer shall be in violation of thisArticle 10, in addition to all other applicable standards. Immediately upontermination of the Employer's affiliation with the Pension Trust, the Union andthe employees may withhold all services from the delinquent Employer until suchtime as the default has been cured to the satisfaction of the Pension Trust andthe Union.

ARTICLE 11

401K Plan

    TheCompany will establish a Section 401(k) plan for all its union employees. TheCompany will match contributions at 30% of the first $1,000 and 10% of theexcess up to the maximum contribution level allowed under the plan.

ARTICLE 12

Notices

    12.1    The Company shall install a bulletin board for joint use of the Companyand Unions.

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    12.2    Before suspending operations the day before or the day after a scheduledholiday, at least three (3) working days' notice must be posted on the bulletinboard.

    12.3    At least twenty-four (24) hours' notice of any other suspensionsof operations must be posted on bulletin boards stating when plant will closeas well as when work is to be resumed.

    12.4    An employee who gives his employer two (2) weeks' written notice beforeresignation will not be dismissed during the notice period without just causewhich shall include the employee's failure to perform the work assigned or toreport to work on time as that employee would normally do. An employee whogives notice of resignation shall remain subject to layoff during the noticeperiod. The employer willprovide the employee with a written form that the employee will be asked tosign to confirm notice.

    12.5    If anemployer decides to meet and speak to an employee because the employer believesthat any further infraction will lead to discharge, the employer shall informthe union and invite the union business agent to attend the meeting. If thebusiness agent is unavailable, notice can be provided to a Union officer or shopsteward.

ARTICLE 13

Layoff and Recall

    13.1    Layoff and recall shall be on the basis of seniority with the Company,with most senior employees enjoying preference to avoid layoffs and to berecalled. Unless it is demonstrated that a senior employee lacks proficiencyto perform work in another category, the senior employee shall have the rightto move to another category to avoid layoff. A layoff shall not interruptthe accrual of industry service. Employees shall have recall rights for twelve(12) months from the date of layoff.

    13.2    The Company shall provide the Union with a seniority roster semi-annually,in April and October. There shall be a single seniority roster for all GCAemployees of the Company.

ARTICLE 14

Union Security

    14.1    Employees covered by this Agreement shall, as a condition of employment,be or become members of the Union on the thirty-first calendar dayfollowing their date of employment or the effective date of this Agreement,whichever is later. As a condition of continued employment, employees mustremain members of the Union in good standing with respect to payment ofinitiation fees (if not already a member) and periodic dues uniformly requiredas a condition of acquiring or retaining membership.

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    14.2    Operators of all granite, marble or other stone working machinery shallbe members of the Union such as: computerized stencil cutting machines,sandblast, surface cutters, carbos, planers, lathes, die sinkers, polishingwheels, saws, paper rolls, sharpening machines, surface plates, guillotines,sandblast stencil cutting machines, carvers, etchers, auto etchers and wiresawing on granite when detached from the quarry. Operation of machineryincludes on-the-premises creation of the job file that guides or controls amachine in the sawing, cutting, polishing or other manufacture of granite. Theoperation of machinery that performs functions substantially similar to thefunctions performed by the machinery listed in this Article shall be by membersof the Union.

    Except as specifiedotherwise in this Article, all work that is assigned to the jurisdiction of thevarious trades and specialties within the union by the terms of this agreementshall only be performed by Union members. The Union agrees that jurisdictionalrestrictions will not apply to: 1) incidental operation of machines forexpediency; 2) coverage due to an absence caused by sickness or vacation, or 3)coverage when a machine operator is busy with other job responsibilities. Toensure 40 hours of pay, the worker may be assigned to duties outside of theirtraditional jurisdictional duties for a period not to exceed 16 hours per weekfor items 1, 2 and 3 above. In each facility, there may be no more than oneowner operating machinery that is assigned to Union members under the terms ofthis agreement; any other owner may operate machinery only if they are Unionmembers. Only foremen andmanagement shall have the authority to discipline, hire or fire unionemployees. Foremen shall not perform union work, but shall limit theirresponsibilities to supervision and instruction.

    The Company agrees tomaintain an average union staffing level of approximately 70% GCA.

    14.3    GROUP LEADER‐LEADMAN. A group leader or leadman is a bargainingunit employee who has responsibilities under a foreman in a specific work areaor section. He or she is in charge of that area in the absence of a foreman. Following instructions of the foreman, he or she directs employees in routinework including priority and movement of work in process. He or she has theresponsibility to inspect and reject units if they do not meet qualitystandards. He or she can instruct employees and answer routine questions aboutwork. He or she does not have the power to hire, fire or adjust wages forpersonnel, or effectively recommend the same.

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ARTICLE 15

Check‐Off

    15.1    It is agreed that Union initiation fees, membership dues, andassessments uniformly imposed on all members, in accordance with theConstitution and By-Laws of the Union, shall be deducted monthly from thepay of each employee who executes or has executed the following"authorization for check off" form:

    "I, theundersigned, an employee of Rock of Ages Corporation, hereby authorize and directthe Company to deduct from my wages as checked below:

   ( ) Initiationfees   ( ) Monthlyunion dues   ( ) Assessments uniformly imposed on all members as designated by the Union, andpay same to the Granite Cutters' Association.

    "I understandthat this authorization is irrevocable for a period of one year or until theexpiration of the Agreement between the Union and the Company, whichever occurssooner, and shall be automatically renewed for successive periods of one (1)year each or for the period of each succeeding applicable collective agreementbetween the Company and the Union, whichever shall be shorter, unless I notifythe Company and the Union in writing by registered mail, return receiptrequested of my desire to cancel and revoke this assignment, within ten (10)calendar days prior to the expiration of each period of one year, or of theexpiration of each applicable collective agreement between the Company and theUnion, whichever occurs sooner."

    15.2    Deductions shall be remitted by the end of each month to an officerdesignated by the local union along with a list of the employees from whomdeductions are made.

ARTICLE 16

DisputeSettlement

    16.1    Any difference which may arise as to the meaning of this Agreement orany memorandum agreement between the parties as to compliance with the terms ofsuch agreements shall be resolved as follows:

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        Step1: Between the foreman and employee involved and/or Union Steward and/or otherUnion representative. Grievances must be submitted within ten (10) workdays ofthe time the subject of the grievance becomes or should have become known tothe aggrieved employee or Union.

        Step2: Between the Union Steward and/or other Union representatives and the PlantManager. If the matter is not settled within five (5) workdays of initiatingthis step, it may be referred to Step 3.

        Step3: Between the Union Business Representative and/or Union Steward and theDivision Vice President and/or the Plant Manager. If the matter is not settledat this step, then a formal written grievance will be submitted within five (5)working days.

        Step4: Between the Granite Cutters' Association Staff Representative, Local UnionBusiness Agent, the President of the Company, the Division Vice Presidentand/or the Plant Manager.

        Step5: Submit the grievance to arbitration and pursuant to existing voluntarylabor arbitration rules of the American Arbitration Association within thirty(30) days following the Step 4 answer. The Arbitrator shall have no authorityto alter in any way the terms and conditions of this Agreement and shallconfine his decision to a determination of the facts and an interpretation andapplication of this Agreement. The decision of the Arbitrator shall be finaland binding on all parties. The fees and expenses associated with arbitrationof the grievance shall be borne equally by the parties to the grievance ordispute.

    Inthe event a difference is not appealed to the next succeeding step of the aboveprocedure within the time limit specified, the right of appeal shall be lost.

    Theaggrieved employee may attend any steps of the grievance procedures. Timelimits may be extended by mutual agreement.

    16.2    Grievances may be initiated by the Company. The grievance shall bediscussed between the Company representative and the Steward, Local UnionPresident and/or Union Business Agent or other Union representative. In theevent such difference is not settled through such discussion, the dispute will befurther processed in accordance with the provisions of Section 16.1, Steps 3, 4and 5.

    16.3    Grievances processed in accordance with the provisions of this Articlemust be in writing and signed by the grieving party for submission to Step 4and succeeding Steps. It is mutually understood that the words"Foreman" or "Plant Manager" may be replaced by the word"Company" where appropriate. Time limits may be extended by mutualagreement.

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    16.4    TheUnion agrees that during the term of this Agreement neither the Union nor itsmembers shall encourage or engage in any strikes, stoppages, slowdowns or otherinterruption of work, and the Company agrees that there shall be no lockouts.

ARTICLE 17

Plant Access

    Itis agreed that a Business Agent and/or Union official shall be permitted toenter any plant during working hours or during hours when such agent orofficial has reason to believe employees are working, for the purpose ofadministering the provisions of this Agreement. A committee wishing to enterthe plant during working hours must first get permission at the office.

ARTICLE 18

Nondiscrimination

    The parties shall comply with allapplicable laws governing equal employment opportunities for employees coveredby this agreement. This shall include laws prohibiting discrimination againstemployees on account of race, color, gender, religion, national origin, age,sexual preference, protected handicap or union activities.

ARTICLE 19

GovernmentalRegulations

    TheCompany will comply with all applicable laws, including workers' compensationand unemployment compensation laws, enacted for the betterment of wages andworking conditions in the granite trade. All employees must utilize safetyequipment required by applicable law.

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ARTICLE 20

SubstandardOperations

    Itis acknowledged by the parties that production of granite products underconditions less favorable than those contained in this Agreement represents athreat to the prosperity of the industry and the health and living standards ofthe employees working herein. Ifa full-time employee works for another person or firm in the industry whichcompetes with his employer, it shall constitute just cause for disciplinaryaction, leading to discharge for subsequent or continuing offenses. Workperformed on the premises of the Company on projects in which the Company hassome interest shall not be considered moonlighting, and shall not subject theemployee to discipline or discharge. The parties acknowledge that such moonlightingby full-time employees is generally harmful to the industry and to theemployees. It should be discouraged. An employer found to have engaged oremployed a moonlighter shall be required to pay time and one half for all hoursworked by the moonlighter; shall be required to make all fund payments for suchhours worked to the Barre Belt Pension Fund to the extent permitted by suchfunds; and shall be subject to other sanctions as a grievance committee orarbitrator deems just.

ARTICLE 21

Labor ManagementTeam

    It ismutually agreed to form a Labor Management Team (LMT) composed equally of Unionrepresentatives and management representatives in such total number as may beagreed from time to time by the Union and Company. The LMT may meet on mutually agreeable occasionsto discuss and resolve issues of safety, health, betterment, interdivisionaljob opportunities, productivity and other items as may be appropriate.

    The LMT is intended toincrease joint cooperation and develop an active employee involvement process.These efforts shall not interfere with any provisions of this agreement norcircumvent the grievance procedure, nor interfere with management's rights, butit is a goal of the LMT to avoid circumstances or practices which could give riseto a claim by either party that the provisions of this agreement were notadhered to and to create an atmosphere of cooperation so as to minimize eventsleading to grievances.

    The LMT may have variousdivisions or advisory groups as mutually agreed and may meet jointly with LMTsformed in other divisions and with other unions of the Company.

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    Theobjectives of the LMT will also focus on increasing customer service and satisfaction, moreeffective methods of operation, enhancing employee morale and creating andassuring full and open communication among employees and the Company. The LMT will analyze andsolve identified problems and participate and support in the implementation ofagreed solutions. The LMT will also investigate and recommend actions to theCompany and Union to increase employee involvement and responsibility in theareas of production, production teams, and quality control.

ARTICLE 22

Safety Measures

    22.1    Suction Devices

    TheCompany shall maintain its plants with suction equipment as described below:

            (a)    All bankers using pneumatic tools and surface machines shall beequipped with suction devices.

            (b)    Every employee cutting granite shall be provided with an adequatesuction device. No granite shall be cut unless this requirement has been met.

            (c)   All emery wheels, in the blacksmith's shop and plant, shall havesuitable safety and suction devices. All rounding of edges and otheroperations, with a pneumatic or electric machine, shall only be done with theadded use of a suction device.

            (d)    All sandblast rooms shall be equipped with suitable suction devices sothat they shall be in a dustless condition, both inside and outside.

            (e)    All suction equipment shall be of the vacuum type complete withadequate dust arrestors, which will filter the air before discharge into theatmosphere.

            (f)    All surface cutting machines in the cutting section of the plantshall be equipped with proper suction devices and shall immediately ceaseoperations when a breakdown in the air suction or other devices occurs or whensuch air suction or other attachments become defective. Workers must, at alltimes, be amply protected from chips, grit or water from any machine. Properscreens, butty-boards or any other suitable method must be furnished andused. Bumpers must not be used.

            (g)   The Engineer for the Department of Labor and Industry for the State of Vermontshall confer with the Company and the Business Agent concerning the properfunction of all suction equipment in granite plants.

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    22.2    SafetyGlasses

    TheCompany shall provide safety glasses for its employees, upon the request ofsuch employees. If an employee needs prescription safety glasses, he or sheshall pay for his own eye examination and shall furnish the prescription to theCompany. The Company shall then provide such prescription glasses at noadditional cost to the employee. Broken safety glasses shall be replaced bythe Company on a reasonable basis.

    22.3    Plant Heat

    Cuttingplants and air for pneumatic machines is to be heated to at least sixty (60)degrees. Hot water must also be provided. If the Union initiates a grievancefor the Company's failure to heat the plant to 60 degrees, the arbitrator isauthorized to impose a penalty of two (2) hours' pay for time lost due to lackof heat. The arbitrator shall be authorized to impose a penalty of up to four(4) hours' pay in situations where the Company has been found to haverepeatedly failed to heat the plant as required under this Section and if thearbitrator finds that the circumstances of such violations warrant anadditional penalty.

    22.4    Miscellaneous

            (a)    No employee shall be permitted to operate automatic and manualsandblast at the same time, except under conditions mutually agreeable to theunion and the Company.

            (b)    In turning down grindstones, water in sufficient quantities or othersuitable devices must be used at all times to keep down the dust.

            (c)    Toilets connected with running water must be furnished in every plantand must be always kept in sanitary conditions, thoroughly boxed in andventilated so as to eliminate all odors in conformity with health laws.

            (d)    Drinking water with sanitary bubblers must be furnished in everyplant.

            (e)    A device to give ample warning when stones are being carried throughthe plant will be used with the operation of each traveling crane.

            (f)    The Company shall, at its expense, replace chalk and chalk lines,pencils and sandblast knives, tapes, rulers, handles, aprons, rubbers andsimilar equipment on a reasonable basis. The Company shall make safetyfootwear (steel toe) available to requesting employees from the Company supplyroom. For each requesting employee, the Company will contribute once a year todefray the costs of safety footwear (i.e., steel toe). The Company shall paythe full cost of the safety footwear, up to a maximum of eighty ($80.00)dollars, paid once per year without proof of purchase; employee must stillwear safety footwear on the job.

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    22.5    Consultation and Enforcement

    TheCompany will confer with the Union regarding safety and other rules andregulations affecting the health, safety and comfort of the employees. Theparties agree to cooperate with each other in enforcing safety rules andpractices in an effort to reduce hazards and insure safe workingconditions. To assure safety, if an employee is not adequately trained orqualified to operate a piece of equipment, the employee will not be required tooperate the equipment.

ARTICLE 23

New Machinery

    23.1    The Company and the Union agree that, for the best interest of theemployees, the Company and the community as a whole, they favor and willencourage the progress and growth of the Granite Industry in Vermont. TheCompany has the right to introduce new machinery into the plant, and theassignment of an operator to new machinery will be made on a reasonable basiswith appropriate consideration for safety, workload, existing practices, andoperational requirements including production efficiency and flexibility.

    TheCompany agrees that, in the operation of granite working machinery, the presentjurisdiction of the union will be preserved. The Company further agrees thatemployees covered by the agreement shall be given reasonable opportunity tobecome proficient with new granite working machinery. It is understood thatthe employees of a manufacturer displaced because of the introduction of newmachinery into the plant shall be given such first opportunity.

ARTICLE 24

Apprentice TrainingProgram

    24.1    The Program

    The Apprentice Training Program for Granite Cutters,Polishers, Tool Sharpeners and Draftspersons, as developed and approved by theBarre District Granite Manufacturers and the Unions, shall govern the trainingof apprentices.  No provision in the Apprentice Training Program of theGranite Cutters, Polishers, Tool Sharpeners and Draftspersons shall operate inviolation of any provisions of this agreement.

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    24.2     Records

            (a)    The Company shall keep a record of all apprentices in their employ.Records shall show full name, date of employment; trade; social securitynumber; age; and date of leaving. Records shall be open to inspection by theBusiness Agent of the Union.

            (b)    Within thirty (30) calendar days of employment, the Company agrees tosupply the Business Agent with names of each apprentice employed, the date ofemployment, the trade, the apprentice's social security number and age. TheCompany also must state if the apprentice comes within the quota as per thisAgreement.

    24.3    Job Training Partnership Act

    TheUnion agrees to give the necessary approval and to join with the Company in anyfuture applications for funds under the Job Training Partnership Act, subjectto the understanding that the Union may withhold such approval in the event ofa substantial change in the present employment situation in the industry.

    24.4    Apprentices shall not replace a journeyman and unemployed journeymenwho apply for an apprenticeship position shall be given first consideration foremployment.

ARTICLE 25

Leaves of Absence

    25.1    Unpaid leaves of absence may be taken only with prior written approvalof the Company, and copies of same shall be given to the Union. Applicable federal and state statutesgoverning family and medical leave shall apply to any leaves which were withintheir purview.

    25.2    Any employee newly hired to perform the work of an employee on leave ofabsence will be notified by the Company that continued employment is temporary.

    25.3    Any person holdingoffice in the Union as a full-time Business Agent shall accrue seniority in hisor her former position while holding such office for a period of three years.Any such Union officer can accrue additional seniority, up to a maximum of sixyears, that is equal to the officer's length of service with the Company. Ifthe Union officer does not return to employment with the Company during theperiod that he or she or she is accruing seniority under this paragraph, thenthe officer shall forfeit that seniority.

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    Upon completion of his orher Union service, a Union officer may exercise any accrued seniority rights toreturn to employment within his or her former trade. Any Union officer whowishes to return to service with the Company after the expiration of his or herseniority rights shall have first preference for the first available opening inthe Company within the officer's trade for which the officer is qualified.

    Any Union employee who isassigned to a management position shall accrue seniority in his or her formerposition for a period of three years. If such person does not return to his orher position as a Union employee within three years, such seniority shall beforfeited. During the three year period provided by this paragraph, suchperson may exercise any accrued seniority rights to return to a Union positionwithin his or her former trade.

ARTICLE 26

Probationary Period

    26.1    There shall be a probationary period of thirty (30) calendar days forjourneymen and sixty (60) calendar days for apprentices with a right to extendsuch probationary periods by mutual agreement. The probationary period for a journeyman who is a new hire,and is changing trades to a new trade, shall be sixty days. A discharge during the probationary period shallnot be subject to the grievance or arbitration provisions of this agreement.Upon completion of the probationary period, the employee's seniority date shallbe retroactive to his most recent date of hire.
ARTICLE 27

New Employees

    27.1    In the event of a permanent vacancy which the Company intends to fillwith a journeyman, the Company will call or otherwise notify the Union inadvance and will consider the names of any journeymen submitted by the Union. In the event of any permanent vacancywithin the Company, the Company will make a reasonable effort under thecircumstances, subject to the Company's need to fill the position promptly, topost the vacancy within the Company. Nothingherein will require the employer to interview or hire any applicant.

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ARTICLE 28

Subcontracting

    TheCompany will subcontract bargaining unit work only if its plant lacks thephysical capacity or human resources to accommodate the work and not to avoidthe terms of this contract; provided, however, that the Company may subcontractwork to other entities that employ GCA members to perform the work that issubcontracted. The Company will notify the Union in advance of an intent tosubcontract bargaining unit work which will result in (or prolong) eitherlayoffs or a reduction in the work week below forty hours; and, upon request,will bargain with the Union about the decision and its impact upon theemployees.

ARTICLE 29

Accidents

    Aworkman must report any accident or defect in any stone immediately ondiscovering it; otherwise he or she shall be subject to appropriatedisciplinary action. Sufficient room at all times must be given to granitecutters and other workers. Ifan employee is injured on the job and formal notice (i.e., the employer's firstreport of injury) is provided to the State of Vermont, a copy of the writtennotice will be provided to the union business agent.

GRANITE CUTTERS'PROVISIONS

ARTICLE 1

Jurisdiction

    Itis mutually agreed that the Union shall have jurisdiction over the followingjob functions involved in the Company's plant operations: drilling (includingpaper rolls and saw blocks at the plants), cutting, lettering, finishing,surface plate finishing, carbo sawing, sandblasting, carving, etching, planing,lathe operating, channeling for crosses or any similar work building ormonumental, polishing (whether by hand or machine), sawing (of rough blocksinto slabs, dies, etc.), bedsetting, plastering, pinning up, steeling andgrinding of granite; tool sharpening (by hand or machine) of all hand toolsused in the plants; and drafting including layouts, tracings, patterns andmaking shop cards requiring drafting. All employees will be classified by theabove job functions for purposes of the provisions on layoff in Article 12.The Union and Company agree that employees covered by this agreement may beassigned to any other job functions within the jurisdiction of the Union or asallowed by Paragraph 14.2 as may be necessary to assure available work iscompleted in a timely and efficient manner.

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ARTICLE 2

Apprentice-Journeyman

    Apprenticesmust work a period of two years to achieve the status of journeymen.

ARTICLE 3

Apprentice Quotas

    Theapprentice quota for all positions except draftspersons, lathe operators andsawyers shall be: 1 for 2, 2 for 5, 3 for 8, 4 for 11, 5 for 14, 6 for17. One apprentice lathe operator is allowed for each two lathes operated. One apprentice sawyer shall be allowed to every two sawyers. One apprenticedraftsperson for one journeyman draftsperson and two apprentice draftspersonsfor three journeyman draftspersons shall be allowed, but owners, partners andoffice managers shall not be considered journeymen.

ARTICLE 4

    4.1    All employees covered by this contract shall not disclose anyconfidential information obtained from contracts worked in any office. Allcustom drafting done outside of a regular eight (8) hour day shall be charged at therate of time and one‐half plus ten percent (10%) extra for materialsused. All custom work to be governed by the Business Agent.

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    INWITNESS WHEREOF, the undersigned have executed this Agreement effective April 29, 2006.

    
FOR    GRANITE CUTTERS' ASSOCIATION Matthew    Peake, Business Agent Sandy    Conti, Committeeman Randy    Copping, Committeeman Harold    Wood, Committeeman  ROCK OF    AGES CORPORATION Robert    Pope, Chief Negotiator Donald    Labonte, President, Manufacturing Division John Rose,    Operations Manager, Manufacturing Division Paul    Hutchins, Vice President of Administration
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**MANUFACTURINGDIVISIONCALENDAR OF HOLIDAYOBSERVANCESDURING 2006 - 2009CONTRACT**

 
2006  Memorial    DayMay 29Monday    Independence DayJuly 4TuesdayLabor DaySeptember 4    MondayEmployee    Appreciation DaySeptember 5TuesdayVeterans    DayNovember 13Monday    Thanksgiving DayNovember 23ThursdayDay After    ThanksgivingNovember 24FridayChristmas    DayDecember 25Monday   2007  New Years    DayJanuary 1MondayDay Before    Town MeetingMarch 5MondayTown    Meeting DayMarch 6TuesdayMemorial    DayMay 28Monday    Independence DayJuly 4WednesdayLabor DaySeptember 3MondayEmployee    Appreciation DaySeptember 4TuesdayVeterans    DayNovember 12Monday    Thanksgiving DayNovember 22ThursdayDay after    ThanksgivingNovember 23FridayChristmas    DayDecember 25Tuesday   2008  New Years    DayJanuary 1TuesdayDay Before    Town Meeting March 3MondayTown    Meeting DayMarch 4TuesdayMemorial    DayMay 26Monday    Independence DayJuly 4FridayLabor DaySeptember 1MondayEmployee    Appreciation DaySeptember 2TuesdayVeterans    DayNovember 17Monday    Thanksgiving DayNovember 27ThursdayDay After    ThanksgivingNovember 28FridayChristmas    DayDecember 25Thursday   2009  New Years    DayJanuary 1ThursdayDay Before    Town MeetingMarch 2MondayTown    Meeting DayMarch 3Tuesday
** **

34

 

**EXHIBIT 10.24**

 

Granite Cutters'Association107 N. Main StreetBarre, Vermont 05641

April 29, 2006

Donald Labonte, PresidentRock of Ages Corp., ManufacturingDivisionPO Box 482Barre, Vt. 05641-0482

SIDE LETTERAGREEMENT

 

Gentlemen:

    The terms and conditionsof the collective bargaining agreement between the Granite Cutters' Associationand the Rock of Ages Corporation are hereby modified by this side letteragreement, dated as of April 29, 2006

 

Seniority

    Article 13.2 providesthat there shall be a single seniority roster for all GCA employees of thisCompany. To implement this provision, we have agreed that the existingseniority lists for all four entities involved in a merger with the Company(i.e., Anderson-Friberg, Lawson Granite, Rock of Ages and Associated Saw Plant)as of January 1, 1996, shall be merged into a single seniority list. The dateof hire with each of the four entities involved in this transaction shall beused to measure seniority on the merged seniority list. If an employee hascontinuous service with two or more of the entities involved in that merger,all of that continuous service shall be counted in calculating seniority.

    Article 13.1 providesthat layoff and recall shall be on the basis of seniority, subject to ability. We agree that if there is a short-term layoff (meaning no more than twoconsecutive weeks or a total of four weeks in a single calendar year) in any ofthe Rock of Ages plants, that the seniority roster within the affected plantshall be used to implement the layoff. For such short-term layoffs, affectedemployees will not have the right to bump employees in another plant. If thelayoff is of any greater duration, then the Company-wide seniority list, whichshall be merged as provided in this Letter, shall control the layoffs.

    Article 7.4(d) grantsemployees additional vacation based upon length of service with the Company.We agree that continuous service with any of the four entities involved in themerger shall be included in calculating eligibility for this benefit. Thus,for example, an employee with 25 years of service with Lawson Granite shall beentitled to the four weeks of vacation. If an employee has 10 years ofcontinuous service with Lawson Granite, immediately followed by 15 years of continuousservice with Rock of Ages or Anderson-Friberg, that employee would also qualifyfor this additional vacation.

Side-Letter AgreementGCA-Rock of AgesApril 29, 2006Page 2

    Article 5.2 addressesovertime. The company shall offer overtime on the basis of seniority withinthe category of work in each plant, subject to ability and experience on theparticular job, as provided in Article 5.2. Employees cannot use seniority toclaim a right to overtime offered in another plant.

Work Rules

    The Union will notseek to assert Section 22.4(a) of the collective bargaining agreement and/orthe Memorandum dated August 22, 1979, with respect to operations covered bysuch documents unless the Union believes in good faith that such operationswould be unsafe or would constitute an unreasonable workload on any employee. Inany such situation, the Union will provide the Company with a writtenstatement setting forth its specific objections regarding safety and workloadissues. If the Company and the Union are unable to resolve the issue, eitherparty may submit it directly to arbitration under the arbitration provisions ofthe collective bargaining agreement.

SympathyStrikes-Picket Lines

    The union agrees thatit will not call or condone a strike against employer's signatory to thisagreement in sympathy with a GCA union strike at the signators to amulti-employer agreement with the Barre Granite Association ("downtownemployers") or Swenson Granite, Hillside Granite, or International StoneProducts ("other companies").

    Nothing contained inthis agreement shall prevent members of the GCA from honoring a primary picketline, and they shall suffer no disability as a result of so doing. However,the GCA shall not permit its members to establish a picket line at Rock of Agesas a result of a strike against downtown employers or other companies. Nothingcontained in this agreement shall prevent members of the GCA from refusing toperform "struck work" (i.e., work that has been subcontracted to Rock of Agesfrom the downtown employers or other companies during any union strike againstthe downtown employers or other companies, or work that has been transferred toRock of Ages in Barre from affiliates who are the subject of any union strike),and they shall suffer no disability as a result of so doing.

    In the event that theunion calls or condones a strike against Rock of Ages in sympathy with aGranite Cutters' Association union strike at the downtown employers or othercompanies, Rock of Ages may by-pass the grievance and arbitration provisions ofthis agreement, and seek an immediate injunction or other relief from thecourts.

Side-Letter AgreementGCA-Rock of AgesApril 29, 2006Page 3

Extension ofApprentice Period

    If the Company neglects to request an extensionin the first sixty days of the apprentice period, there shall be an additionalthirty day period in which the Company can request an extension of theapprentice period from the union. The Union shall not unreasonably withholdapproval of a request for an extension.

Second Shift

    The Company may desire to implement a change inthe shifts, work schedules, additional compensation, or related concerns on thesecond shift which would require changes in the Contract. During the term ofthis Contract, the parties agree to negotiate and bargain in good faith on thissubject.

Worker Compensation

    The Company shall provide coverage for employeeswho are paid worker compensation benefits for the time period that is notcovered by worker compensation. The Company may, in its sole discretion,withdraw this benefit if the Company determines that it is being abused.

Jib Cranes

    The GCA supportsthe use of jib cranes, car systems, and similar handling systems that do notfundamentally infringe upon the respective jurisdiction of the two unions. The GCA will work with management to reasonably accommodate the use of such devicesby its members where appropriate.

    This side letteragreement shall be in effect for the balance of the collective bargainingagreement, which is scheduled to expire on April 24, 2009.

 

Dated at _____________, Vermont, this ____ day of __________________, 2006.

 
GRANITE      CUTTERS ASSOCIATION By: Matthew Peak, Business Agent 
 

Dated at ____________, Vermont, this ____ day of ___________________, 2006.
ROCK OF      AGES CORPORATION By: Robert      Pope      Chief Negotiator By:Donald      Labonte      President, Manufacturing Division
                                                                                

**EXHIBIT 10.33**

THE CITGROUP/BUSINESS CREDIT, INC.11 West 42nd StreetNew York, New York 10036

 

March29, 2007

Rock of Ages Corporation  772 Graniteville Road  Barre, Vermont 05654Attention: Chief Executive Officer

Re:    ThirteenthAmendment and Waiver 

Gentlemen:

    We refer to the Financing Agreement, dated as of December17, 1997 (as amended, the "FinancingAgreement"), among Rock of Ages Corporation, Rock of Ages KentuckyCemeteries, LLC, Carolina Quarries, Inc., Pennsylvania Granite Corp., KeithMonument Company LLC, Rock of Ages Memorials Inc. and Sioux Falls Monument Co.(collectively, the "Companies"), the lenders from time to time partiesthereto (the "Lenders"), and The CIT Group/Business Credit, Inc., asagent for the Lenders (in such capacity, the "Agent"). Capitalizedterms used herein and not otherwise defined shall have the meanings ascribedthereto in the Financing Agreement.

Waiver

    You have notified us that the Operating Cash Flow Ratio ofthe Companies for the four (4) fiscal quarters ending on or about March 31, 2007(the "Referenced Period") was .50 to 1.00. The failure of the Companiesto maintain an Operating Cash Flow Ratio of not less than 1.00 to 1.00 for suchperiod constitutes a violation of Subparagraph 14 of Section 7 of the FinancingAgreement and an Event of Default under the Financing Agreement (the "Designated Default"). The Lenders herebywaive the Designated Default as an Event of Default. Nothing contained hereinshall constitute a waiver by the Agent or any Lender of any other Default orEvent of Default, whether or not the Agent or any Lender has any knowledgethereof, nor shall anything contained herein be deemed a waiver by the Agent orany Lender of any Default or Event of Default which may occur after the datehereof.

Amendment

    Effective as ofthe date hereof (i) the definition of the term "Early Termination Fee" shall beamended by replacing the phrase "a date prior to April 25, 2007" stated therein with"an Early Termination Date" and by deleting the phrase "if the EarlyTermination Date is before April 25, 2007" in its entirety; and (ii) thedefinition of the term "Early Termination Date" shall be amended by replacingthe date "October 25, 2006" stated therein with "October 20, 2007."

    This letter shallbe governed by and construed in accordance with the internal laws of the Stateof New York, without giving effect to conflict of laws principles.

    Except to theextent expressly set forth herein, no other waiver or amendment of any of theterms, provisions or conditions of the Financing Agreement is intended orimplied and nothing herein shall constitute a waiver of any existing or futureDefaults or Events of Default (whether or not the Agent or any Lender hasknowledge thereof).

    Please indicateyour agreement with the foregoing by signing a copy of this letter andreturning it to us. This letter shall become effective upon our receipt of afully-executed copy hereof.

Very truly yours,

THE CIT GROUP/BUSINESSCREDIT, INC., as Agent and as a Lender

By:/s/Jeffrey Iervese       Name: Jeffrey Iervese       Title: Assistant Vice President

 

Agreed to by:

ROCKOF AGES CORPORATIONROCK OF AGES KENTUCKY CEMETERIES, LLCCAROLINA QUARRIES, INC.PENNSYLVANIA GRANITE CORP.KEITH MONUMENT COMPANY LLCROCK OF AGES MEMORIALS INC.SIOUX FALLS MONUMENT CO.

By:/s/ Kurt M. SwensonName: Kurt M. SwensonTitle: President & Chief Operating Officer

CHITTENDENTRUST COMPANY, as a Lender

By:/s/ Mark T. WahlName: Mark T. WahlTitle: Vice President

 

 

**EXHIBIT 10.35**

**  **

**AMENDMENT NO. 1 TO SUPPLY AGREEMENT**

    This Amendment No. 1 to Supply Agreement ismade as of the 1st day of January 2004, by and among ROCK OF AGES CORPORATION, aDelaware corporation with its principal office located at 772 Graniteville Road,Graniteville, Vermont 05654 ("ROCK"); and ADAMS GRANITE CO., INC., a Vermontcorporation ("Adams").

RECITALS:

    WHEREAS, ROCK and Adams entered into a SupplyAgreement dated January 11, 2002 ("Supply Agreement"); and

    WHEREAS, ROCK and Adams desire to amend theSupply Agreement in accordance with the terms set forth below.

    NOW THEREFORE, for good and valuableconsideration, the receipt and sufficiency of which are herein acknowledged, theparties agree as follows:

    1.    Section 3 of the SupplyAgreement shall be amended by deleting the current section 3 in its entirety andreplacing it with the following new section 3:

**3.    Minimum Ordering Obligations. During the Term ROCK shall place orders for at least Two Million Tow HundredFifty Thousand Dollars ($2,250,000.00) (the "Minimum Order") of Monuments fromAdams in each year of the Term, commencing January 1, 2004. Notwithstanding theforegoing, the Minimum Order may vary up or down by up to 10% during each yearof the remaining Term. The Minimum Order for each year shall be measuredseparately, and any such variance in one year shall not be added to orsubtracted from the Minimum Order obligation in any subsequent year during theTerm.**

**   **2.    Section 4 of theSupply Agreement shall be amended by deleting the current section 4 in itsentirety and replacing it with the following new section 4:

**4.    Failure to Meet Minimum Order;Remedy.  Adams shall provide ROCK with a report of the orders placed byROCK under this Agreement within Thirty (30) days prior to the end of each yearof the Term. ROCK shall verify Adam's report with its own numbers andcommunicate any discrepancies to Adams. If the orders for a given year are lessthan the adjusted Minimum Order, then ROCK shall, at its sole option: (i) placeorders for Monuments in the amount of the deficiency; or (ii) pay to Adams thegross margin that Adams would have realized had such orders been placed andfilled. For the purposes of this Section 3, the gross margin shall be Adams'average gross margin on sales of Monuments to ROCK over the prior 2 year period,calculated in accordance with generally accepted accounting principles,consistently applied. Adams shall keep adequate books and records sufficient toallow ROCK to calculate the average gross margin, and shall allow ROCK access tosuch books and records in accordance with Section 8 hereof.**

    **The placement of orders and/or the paymentof Adams' estimated gross margin, as provided in section 4(i) or (ii) above,shall be Adam's sole and exclusive remedy for ROCK's failure to meet the MinimumOrder. In no event shall ROCK be liable to Adams for any claims or demands inequity for specific performance or claims or demands at law for any furtheramounts or damages of any kind, whether direct or indirect, including, but notlimited to, loss of revenue or profits or any special, incidental orconsequential damages, even if ROCK has been advised of the possibility of suchdamages**

    3.    Except as amended bythis Amendment No. 1, ROC and Adams hereby agree and acknowledge that theremainder of the Supply Agreement shall be unchanged and shall remain in fullforce and effect.

    IN WITNESS WHEREOF, the parties hereto haveexecuted this Amendment No. 1 to Supply Agreement all as of the date first abovewritten.
WITNESS ROCK OF    AGES CORPORATION   Linda M. Racette     By: /s/Michael TuleMichael Tule, Vice President/General Counsel     ADAMS    GRANITE COMPANY, INC.   Denise M. Meyer     By: /s/Kerry F. ZorziKerry F. Zorzi, President
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**EXHIBIT 10.36**

**AMENDMENT NO. 2 TO SUPPLY AGREEMENT**

**(Adams Granite Co., Inc.)**

     This Amendment No. 2 to SupplyAgreement is made as of the 16th day of January 2007, by and among ROCK OF AGESCORPORATION, a Delaware corporation with its principal office located at 772Graniteville Road, Graniteville, Vermont 05654 ("ROCK"); and ADAMS GRANITE CO.,INC., a Vermont corporation ("Adams").

RECITALS:

    WHEREAS, ROCK and Adams entered into a SupplyAgreement dated January 11, 2002, as amended on January 1, 2004 ("SupplyAgreement");

    WHEREAS, ROCK and Adams acknowledge that ROCKplaced orders in 2006 totaling $1,800,000, which was $225,000 less than therequired Minimum Order for 2006; and

    WHEREAS, Adams has agreed to waive ROCK'sfailure to meet the Minimum Order for 2006, subject to the terms and conditionsset forth below, and accordingly the parties desire to amend the SupplyAgreement in accordance with the terms set forth below.

    NOW THEREFORE, for good and valuableconsideration, the receipt and sufficiency of which are herein acknowledged, theparties agree as follows:

    1.    Adams hereby waivesROCK's failure to meet the Minimum Order required under Section 3 of the SupplyAgreement for 2006 and further waives the remedy for failure to meet the MinimumOrder set forth in Section 4 of the Supply Agreement. ROCK and Adams each agreethat the shortfall from the Minimum Order for 2006, namely, $225,000, shall beadded to the Minimum Order obligation for 2007, so that the Minimum Orderobligation for 2007 shall be no less than $2,250,000. The Minimum Order asrevised for 2007 shall apply only to 2007, and the Minimum Order as set forth inAmendment No. 1, Section 3 of the Supply Agreement shall apply for the final twoyears of the term of the Supply Agreement commencing January 1, 2008 andexpiring January 10, 2009.

    2.    This Amendment No. 2shall be effective as of January 1, 2007. Except as amended by this AmendmentNo.2, ROCK and Adams hereby agree and acknowledge that the remainder of theSupply Agreement shall be unchanged and shall remain in full force and effect. 

    IN WITNESS WHEREOF, the parties hereto haveexecuted this agreement all as of the date first above written. 
WITNESS ROCK OF    AGES CORPORATION   Linda M. Racette     By: /s/Michael TuleMichael Tule, Vice President/General Counsel     ADAMS    GRANITE COMPANY, INC.   Denise M. Meyer     By: /s/Kerry F. ZorziKerry F. Zorzi, President
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