Exhibit (10)c


           BUSINESS RECORDS CORPORATION HOLDING COMPANY

                       AMENDED AND RESTATED
                    EQUITY PARTICIPATION PLANS



Business Records Corporation Holding Company (formerly Cronus Industries, 
Inc.) a Delaware corporation (the "Company"), adopted on July 9, 1990 and 
effective as of January 11, 1989 the following three Amended and Restated 
Equity Participation Plans (herein referred to as the "Plans"), amending and 
restating the Equity Participation Plans originally adopted on January 11, 
1989 and as previously amended on May 17, 1989 and June 16, 1989:

     1.   A Company Purchase Plan (the "Company Purchase Plan")(formerly
          designated the "Open Market Purchase Plan");

     2.   A related Bonus Stock Plan (the "Bonus Stock Plan");

     3.   A Stock Option Plan (the "Stock Option Plan").

The terms and provisions of such three plans are as follows:

1.   Participating Key Management Employees.
     The key management employees eligible to participate in the three Plans
     provided for herein, the number of shares of Common Stock of the Company
     (the "Common Stock") to be offered to each participant under the Company
     Purchase Plan and Bonus Stock Plan, and the number of options to be 
     awarded to each participant under the Stock Option Plan shall be 
     determined by the Board or Plans Committee, hereinafter defined.

2.   Company Purchase Plan.
     Under the Company Purchase Plan, the participants shall purchase an 
     aggregate of up to 500,000 shares of Common Stock from the Company at a
     price of $10.00 per share.  The Company shall make available shares to be
     purchased under the Company Purchase Plan from its treasury or other
     authorized but unissued Common Stock.  The Company will sell shares of
     Common Stock to participants on a private placement basis pursuant to
     Regulation D under the Securities Act of 1933, as amended (the 
     "Securities Act") subject to execution by such participants of a 
     Subscription Agreement/Right of Refusal Agreement (the "Subscription 
     Agreement/ Right of Refusal Agreement"), and other evidences of 
     investment intent reasonably satisfactory to the Company and, in the case
     of nonaccredited investors selected to participate, if any, subject to 
     such demonstration of financial means as may be reasonably acceptable to 
     the Company.  The shares of Common Stock purchased under the Company 
     Purchase Plan shall be referred to as the "Purchase Plan Shares".

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3.   Bonus Stock Plan.
     Under the Bonus Stock Plan, for each share of Common Stock purchased by a
     participant under the Company Purchase Plan described in paragraph 2, the
     Company will offer one-half share of Common Stock to such participant at
     a purchase price of $.10 per share, up to a maximum of 250,000 shares 
     (the "Bonus Shares") in the aggregate for all participants. No fractional
     Bonus Shares will be issued; fractional Bonus Shares will be  rounded
     downward to the nearest whole number of Bonus Shares.  The Bonus Shares
     issued under the Bonus Stock Plan will be subject to vesting provisions
     requiring continued employment with the Company over a three year period.
     The vesting provisions with respect to the Bonus Shares is set forth in
     the Subscription Agreement/Right of Refusal Agreement.

4.   Stock Option Plan.
     The Company has authorized and adopted a Stock Option Plan for the grant
     of options to purchase 1,200,000 shares of Common Stock in the aggregate,
     such options to be granted to the key management employees of the Company
     as determined by the Board or the Plans Committee.  Each participant in
     the Stock Option Plan shall execute a Non-Qualified Stock Option 
     Agreement (the "Stock Option Agreement").  The exercise price for options
     granted under the Stock Option Plan will be the fair market value of the 
     Common Stock as of the date of grant of the respective options.  The 
     Stock Option Plan is intended to be a non-qualified plan.  Each such 
     option shall be nontransferable other than by will or the laws to descent
     and distribution.  Options granted under the Stock Option Plan will be 
     subject to forfeiture and vesting on the terms set out in the Stock 
     Option Plan; options will not be exercisable until fully vested in 
     accordance therewith.  Options granted under the Stock Option Plan that
     by reason of the expiration or termination have not been exercised may be
     re-offered under the Stock Option Plan.

5.   Additional Restriction on Transfer; Registration Rights.
     Any shares of Common Stock issued pursuant to the Bonus Stock Plan, the
     Company Purchase Plan or the Stock Option Plan shall, if necessary in the
     opinion of counsel for the Company, be legended to conspicuously reflect
     their status as restricted stock and the restrictions on transferability
     arising therefrom and, in the case of Bonus Shares, the vesting and
     forfeiture provisions prescribed by the Bonus Stock Plan.  Upon the
     written request of the holders of at least fifty percent (50%) of the
     stock originally purchased from the Company pursuant to the Company
     Purchase Plan and Bonus Stock Plan made not later than sixty days after
     the conclusion of the Company's fiscal year, the Company will, no more
     often than once with respect to each fiscal year up to and including 
     1995, use its best efforts to register on Form S-3 (if then available for
     use by the Company) as soon as possible following the filing of the 
     Company's annual report on Form 10-K for such fiscal year such number of 
     fully vested shares as may be requested by participants.  The Company 
     will use its best efforts to register shares issuable pursuant to the 
     Stock Option Plan on Form S-3 as promptly as possible hereinafter.  Such
     registrations shall be at the Company's expense, except for brokerage 
     fees, commissions or transfer taxes incurred by the participants.

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6.   Administration and Amendment of Plans.
     The Plans shall be administered by a committee of at least three 
     directors at all times, to serve at the pleasure of the Board.  The 
     committee administering such Plans is referred to herein as the "Plans 
     Committee."  The initial members of the Plans Committee shall be L.D. 
     Brinkman, Gary Fernandes and David Monnich.  No director may be selected
     to be a member of the Plans Committee if he was eligible at any time 
     during the twelve-month period immediately preceding the date of his 
     selection to the Plans Committee, nor shall any member of the Plans 
     Committee be eligible while a member, to be allocated stock or to receive
     stock options pursuant to the Plans.  Any action taken by a majority of 
     the Plans Committee shall be the action of such Committee.  The decision
     of the Plans Committee on any questions concerning or involving the 
     interpretation or administration of the Plans shall as between the 
     Company and participants in such Plans be final and conclusive.

     In addition, the Plans Committee may, from time to time, amend the Plans,
     or any of them, as they in their sole and absolute discretion, deem in 
     the best interest of the Company and in any event in order to assure the
     compliance by the Plans, the Plans Committee and the Company or any of
     them with applicable securities and other laws.  Amendments adopted by 
     the Plans Committee shall, upon ten days notice to participants, be 
     effective as against and with regard to such participants; provided, 
     however, that in no event shall the exercise price or vesting periods of
     outstanding options be altered without the express written consent of the
     holder thereof.  Upon any amendment of the Plans, or any of them, 
     requiring an amendment of outstanding option agreements, each holder 
     thereof shall, upon notice from the Plans Committee, submit to the 
     Company for exchange the original of any existing option agreement then 
     applicable to such holder and shall receive in exchange therefor a new 
     agreement containing such amendments as have been approved and adopted by
     the Plans Committee.