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                                                               EXHIBIT 10.13(v)


                            Fort James Corporation

                        Split Dollar Life Insurance Plan
                        --------------------------------

                                    Purpose
                                    -------

The purpose of the Split Dollar Life Insurance Plan of Fort James Corporation is
to provide life insurance benefits to a select number of senior level Employees
who contribute materially to the continued growth, development, and future
business of Fort James Corporation.

                                   Article I
                                  Definitions
                                  -----------

For the purpose hereof, unless otherwise required by the context, the following
phrases or terms shall have the following meanings:

1.0  "Beneficiary" shall mean the person(s), trust(s), or the estate of a
     Participant, entitled to receive any benefits under an Insurance Policy
     obtained pursuant to this Plan upon the death of a Participant.

1.1  "Board" shall mean the Board of Directors of Fort James Corporation.

1.2  "Committee" shall mean the Compensation Committee of the Board.

1.3  "Company" shall mean Fort James Corporation, a Virginia corporation, and
     its subsidiaries or affiliates.

1.4  "Employee" shall mean any person who is in the regular full time employment
     of the Company as determined by the personnel policies of the Company.

1.5  "Insurance Policy" shall mean one or more life insurance contract(s) issued
     by the Insurer on the life of a Participant.

1.6  "Insurer" shall mean the insurance company or companies to which both a
     Participant and the Company shall apply for insurance on the Participant's
     life, and which issues an Insurance Policy.

1.7  "Normal Plan Agreement Termination Date" shall mean the later of (i) the
     date a Participant attains age 65, or (ii) the date a Participant has
     participated in the Plan for fifteen (15) years.

1.8  "Participant" shall mean an Employee who is eligible to participate and
     elects to participate in this Plan as provided in Article II hereof.

1.9  "Plan" shall mean the Split Dollar Life Insurance Plan of Fort James
     Corporation, which shall be evidenced by this instrument, as amended from
     time to time, and by each Participant's Plan Agreement.

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1.10      "Plan Agreement" shall mean the form of written agreement, which is
           entered into by and between the Company and a Participant.

                                  Article II
                          Eligibility and Membership
                         ----------------------------

2.0       Certain senior level Employees of the Company, as selected by the
          Board or the Committee, and actively employed by the Company on or
          after January 1, 1998, shall be eligible to participate in this Plan.
          Eligible Employees may elect to participate in this Plan but are not
          required to do so.

2.1       A Participant continues to be eligible to participate in this Plan;
          regardless of job classification.

2.2       As a condition of participation, each eligible Employee shall
          complete, execute, and return to the Company a Plan Agreement in the
          form approved by the Committee and will comply with such further
          conditions as may be established by the Committee.

2.3       Once a Participant has terminated participation in this Plan, he or
          she may only again become eligible to participate in this Plan as
          determined by the Committee.

2.4       In the event that a Participant becomes disabled, as defined by the
          Company's long-term disability program, and such disability continues
          until the Normal Plan Agreement Termination Date, then subject to
          Section 6.0(E), his or her Plan Agreement shall remain in effect until
          the Normal Plan Agreement Termination Date, provided that the
          Participant continues to make the required premium contributions, as
          provided in Section 3,4. If the Participant subsequently ceases to be
          disabled prior to the Normal Plan Agreement Termination Date, and the
          Participant does not resume active employment by the Company, the
          Participant's Plan Agreement shall terminate.


                                  Article III
                        Procurement of Insurance Policy
                        -------------------------------

3.0       The Company and a Participant shall apply to the Insurer for an
          Insurance Policy on such Participant's life in the amount approved by
          the Company. the Participant shall:

          (A)     furnish such information as the Insurer may require,

          (B)     take such physical examinations as may be requested by the
                  Insurer, and

          (C)     do any other act to comply with the underwriting and policy
                  issuance requirements which may reasonably be requested by the
                  Insurer.

3.1       If a Participant does not cooperate in the securing of such insurance,
          or if he or she is for any reason unable to obtain insurance in the
          specified amount on his or her life at standard rates or rates
          otherwise acceptable to the Company, the Company shall have no
          obligation to the Participant under this Plan and the Participant's
          Plan Agreement shall terminate.




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3.2  The sole source of benefits under this Plan to a Participant shall be from
     the Insurance Policy in which the Participant has ownership rights pursuant
     to his or her Plan Agreement.

3.3  The Company shall have no obligation of any nature whatsoever to a
     Participant or his or her Beneficiary under this Plan or a Participant's
     Plan Agreement, if the circumstances of the Participant's death preclude
     payment of death proceeds under the Insurance Policy.

3.4  The amount of annual premium attributable to or due from a Participant
     hereunder for each year shall be an amount equal to the Insurer's then
     current premium rate for annually renewable term insurance for standard
     risks based on the Participant's age multiplied by the Participant's amount
     of coverage. While a Participant is actively employed by the Company, such
     required premium attributable to the Participant shall be paid by the
     Company and added to the Participant's annual W-2. A Participant not
     actively employed by the Company, who is eligible to continue to
     participate in this Plan pursuant to Sections 2.4, 6.1 or 7.4 shall either
     pay his or her annual premium amount directly to the Company, or, if
     available, authorize the Company to withhold such payments from post-
     retirement benefit payments to the extent permitted by law. On or before
     the due date of each Insurance Policy premium payable prior to termination
     of a Participant's Plan Agreement, or within the grace period provided in
     the Insurance Policy, the Company shall forward to the Insurer the full
     amount of the premium then due.

                                  Article IV
                            Incidents of Ownership
                            ----------------------

4.0  A Participant shall retain and may exercise all rights of ownership with
     respect to the Insurance Policy except as otherwise hereinafter provided.
     These rights include, but are not limited to, (i) the right to designate
     and change the Beneficiary of death proceeds under the Insurance Policy,
     but only to the extent of the amount of proceeds indicated on Schedule A
     attached to his or her Plan Agreement, (ii) the right to elect any optional
     mode of settlement with respect to such death proceeds, and (iii) the right
     to surrender or cancel the Insurance Policy subject to the Company's
     interest in the Insurance Policy.

4.1  A Participant shall execute a collateral assignment of the Insurance Policy
     to the Company as security for any and all liabilities incurred arising
     with respect to premium payments made by the Company.

4.2  This collateral assignment of the Insurance Policy shall grant to the
     Company the following specific rights:

     (A)  The limited right to obtain one or more loans or advances on the
          Insurance Policy to the extent of the Company's interest under the
          terms of this Plan and to pledge or assign the Insurance Policy as
          security for such loans or advances.

     (B)  The right to determine how the dividends in each Insurance Policy will
          be applied, whether to reduce premiums or to purchase paid-up addition
          or otherwise.

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     (C)  The right to collect from the Insurance Policy the Company's interest
          in the net proceeds of the Insurance Policy when it becomes a claim by
          death (as provided in Section 5.1), or termination of a Plan Agreement
          (as provided in Section 6.2).

4.3  The Company, as assignee, shall upon request forward without unreasonable
     delay to a Participant or a Participant's Beneficiary, as appropriate, the
     Insurance Policy for endorsement of any designation or change of
     Beneficiary or any election of an optional mode of settlement.

4.4  While a Plan Agreement is in force, a Participant may not borrow either
     directly or indirectly against his or her Insurance Policy or pledge his or
     her interest in the Insurance Policy.

                                   Article V
             Death Proceeds Prior to Termination of Plan Agreement
             -----------------------------------------------------

5.0  A Participant shall designate his or her Beneficiary to receive death
     benefits under the Insurance Policy upon the death of the Participant prior
     to the termination of his or her Plan Agreement, but only to the extent of
     the amount of proceeds indicated on Schedule A attached to his or her Plan
     Agreement.  If more than one Beneficiary is named, the shares and
     preference of each shall be indicated. The Participant shall execute a
     Beneficiary designation on the form approved by the Insurer.  Such
     Beneficiary designation shall not be terminated, altered or amended by the
     Company, without the express written consent of the Participant.  The
     Company and the Participant shall take all action necessary to cause such
     Beneficiary designation to conform to the provisions of this Plan and the
     Participant's Plan Agreement.

5.1  Upon the death of a Participant prior to termination of his or her Plan
     Agreement, death proceeds provided under the Insurance Policy shall be
     allocated to the Participant's Beneficiary and the Company. The
     Participant's Beneficiary shall be entitled to death proceeds in the amount
     indicated on Schedule A attached to his or her Plan Agreement. The Company
     shall be entitled to the balance of death proceeds in the Insurance Policy.

5.2  A Participant shall have the right at any time to submit a new Beneficiary
     designation, on the form approved by the Insurer, to the Company. The
     Company shall then promptly mail such form to the Insurer.

5.3  No change in Beneficiary shall be effective until acknowledged in writing
     by the Insurer. Thereafter, a copy of the written acknowledgment shall be
     returned promptly by the Company to the Participant.

5.4  Any payment made by the Insurer in accordance with the designation of
     Beneficiary contained in the most recent Beneficiary designation filed with
     the Insurer shall fully discharge the Insurer from all further obligations
     with respect to such payment.

5.5  A Beneficiary may select any settlement option under the Insurance Policy
     of his or her portion of the death benefit proceeds. The Company agrees to
     co-execute and deliver to the Insurer the necessary forms to select the
     requested settlement options.

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                                  Article VI
                        Termination of a Plan Agreement
                        -------------------------------

6.0  A Plan Agreement entered into pursuant to this Plan shall terminate upon
     the occurrence of any of the following events prior to the death of a
     Participant:

     (A)  The Normal Plan Agreement Termination Date specified in Section 1.7.

     (B)  Termination of a Participant's employment with the Company prior to
          the Normal Plan Agreement Termination Date, except as otherwise
          provided in Sections 2.4, 6.1 or 7.4.

     (C)  Total cessation of the Company's business or the final adjudication of
          bankruptcy, receivership or dissolution of the Company, unless the
          Company's business is continued by a successor company or business
          entity.

     (D)  Termination of the Plan Agreement by a Participant upon written notice
          to the Company or by reason of a Participant's failure to pay his or
          her required premium contribution as provided in Section 3.4.

     (E)  Termination of this Plan by the Board in its sole discretion, as
          provided in Section 7.0

6.1  In the event a Participant's employment with the Company terminates prior
     to the Normal Plan Agreement Termination Date and the Participant is
     eligible for retirement under the provisions of either (i) James River
     Corporation's Retirement Plan for Salaried Employees, (ii) Fort Howard
     Corporation's Profit Sharing Plan or (iii) a comparable retirement plan of
     Fort James Corporation, the Participant shall have the right to continue
     his or her Plan Agreement until the Normal Plan Agreement Termination Date,
     provided that the Participant continues to pay the amount of annual premium
     due from the Participant, as defined in Section 3.4.

6.2  If a termination of a Participant's Plan Agreement occurs, the obligation
     of the Company to make any premium payments shall cease and the rights of
     the Company and the Participant shall be controlled by Sections 6.3 and
     6.4.

6.3  Upon termination of a Plan Agreement prior to the death of a Participant,
     the Company shall have the unqualified right to the lesser of (i) the
     amount of cumulative premiums paid with respect to such Insurance Policy,
     net of any cumulative premiums paid by the Participant pursuant to Section
     3.4 or (ii) the cash surrender value of the Insurance Policy, less in
     either case any Insurance Policy indebtedness to the Insurer incurred by
     the Company and any unpaid interest on such indebtedness. After the Company
     has exercised this right, it will no longer have any interest in the
     Insurance Policy.

6.4  At the termination of a Plan Agreement and after the Company exercises its
     right under Section 6.3, a Participant shall be entitled to all rights
     under the Insurance Policy. The Participant agrees that he or she will not
     deal with the Insurance Policy other than in a manner expressly provided
     for in this Plan and his or her Plan Agreement until after his or her Plan
     Agreement is terminated.

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                                  Article VII
   Termination or Modification of the Plan; Change in Control of the Company
   -------------------------------------------------------------------------

7.0  The Company reserves the right to terminate this Plan at any time, based on
     a decision made solely by the Board.

7.1  The Company reserves the right to totally or partially amend, modify or
     supplement this Plan at any time, based on a decision made solely by the
     Board.

7.2  No action to terminate, amend, modify or supplement the Plan shall be taken
     except upon 30 days' prior written notice to each affected Participant.

7.3  If a termination of this Plan occurs, the obligation of the Company to make
     any premium payments shall cease and the rights of the Company and the
     Participants shall be controlled by Article VI.

7.4  If a participant has been participating in this Plan for less than fifteen
     (15) years and there is a Change in Control of the Company, as defined in
     Section 7.5, and there is then a termination of the Participant's
     employment within two years of the Change in Control as a result of which
     the Participant would be deprived of benefits under the Plan, the
     Participant's Plan Agreement (and the Company premium payment obligation
     under Sections 3.4) will continue in effect for a period of fifteen (15)
     years from the effective date of the Participant's Plan Agreement, unless
     modified or terminated by mutual consent, provided that the Participant
     continues to make the required premium contributions as provided in Section
     3.4.

7.5  For purposes of Section 7.4, a Change in Control of the Company shall occur
     when, within a twelve (12) month period, there is either a sale or transfer
     of all or substantially all of the assets of the Company, or a 50% change
     in ownership of the Company through a merger, the sale of shares by the
     shareholders, or the issuance of new stock to new shareholders. Excepted
     from this definition shall be sales of stock among the existing
     shareholder group or to an employee stock ownership trust or similar
     employee stock ownership vehicle, a change in relative stock ownership in
     the existing shareholder group by redemption, a public or secondary
     offering, and transfers outright or intrust by gift or inheritance.

                                 Article VIII
                             Retention of Services
                             ---------------------

8.0  Nothing contained in this Plan or a Plan Agreement shall be construed as a
     contract of employment between the Company and a Participant, or as a right
     of any Participant to be continued in the employment of the Company, or as
     a limitation of the right of the Company to discharge any of its employees,
     with or without cause.

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                                  Article IX
                          Administration of the Plan
                          --------------------------

9.0       The sole right of construction, interpretation and general
          administration of this Plan shall be vested in the Committee.

9.1       The Committee shall establish rules, forms and procedures for the
          administration of this Plan from time to time, including a claims
          procedure. The Committee shall have the exclusive right to decide any
          and all matters arising in connection with the administration of this
          Plan.

9.2       The Committee may appoint an administrator and delegate its
          administrative and fiduciary responsibilities to such administrator.


                                   Article X
                                 Miscellaneous
                                 -------------

10.0      Any notice which shall or may be given under this Plan or a Plan
          Agreement shall be in writing and shall be mailed be United States
          Mail, postage pre-paid. If notice is to be given to the Company, such
          notice shall be marked as indicated below and mailed to the Company at
          its general offices:

                Fort James Corporation
                75-Tri-State International Office Center
                Suite 100
                Lincolnshire, IL 60069


          If notice is to be given to a Participant, such notice shall be
          addressed to the address shown on such Participant's Plan Agreement.

10.1      Any party may change the address to which notices shall be mailed from
          by giving written notice of such new address.

10.2      This Plan shall be binding upon the Company and its successors and
          assigns, and upon a Participant, his or her Beneficiary, heirs,
          executors and administrators.

10.3      This Plan shall be construed and governed in all respects under and by
          the laws of and in courts sitting in the State of Virginia, to the
          extent not pre-empted by Federal law. If any provision of this Plan
          shall be held by a court of competent jurisdiction to be invalid or
          unenforceable, the remaining provisions hereof shall continue to be
          fully effective.

10.4      Heading and subheadings in this Plan are inserted for convenience and
          reference only and do not constitute any part of this Plan.

10.5      This Plan may be executed in an original or any number of
          counterparts, each of which shall constitute an original of one and
          the same instrument.



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11.0   The effective date of this Plan shall be January 1, 1998.

       IN WITNESS WHEREOF, the Split Dollar Life Insurance Plan of Fort James
Corporation, having been duly approved and adopted by the Board, is executed on
behalf of the Company as of the 16th day of March, 1998.

                                       Fort James Corporation:

                                       By:  /s/
                                          -------------------------------------
                                          Senior Vice President-Human Resources

Attest:

By:
     -----------------------------

[Corporate Seal]


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