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                                                                  EXHIBIT 10(ee)

                                                            EXCESS LIABILITY
[CNA LOGO]                                              CERTIFICATE OF INSURANCE

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COVERAGE CERTIFICATION
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We have issued an Excess Liability Policy to your Sponsoring Organization. The
name of your Sponsoring Organization and Policy Number are shown in your
Coverage Declaration. Subject to the terms, conditions and provisions of the
Policy, we will provide the insurance described in this form.

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REQUIRED PRIMARY INSURANCE
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The coverage described in this form is excess over any other collectible
insurance. For some of the coverages in this form you must maintain primary
insurance in force in order to be fully covered. This is your Required
Underlying Limit.

If you fail to maintain the Required Underlying Limit for primary insurance, and
there is an occurrence that would have been covered by such insurance, your
coverage will be limited as follows:

       For all covered liability exposures, you will be responsible for the
       amount of damages up to the applicable minimum Required Underlying Limit
       of your required primary insurance. We will only pay amounts in excess of
       your required underlying limits and any other collectible insurance.

The types of insurance and minimum limits required are described in the Schedule
of Required Underlying Limits below:

THE NAMED INSURED AGREES TO MAINTAIN DURING THE TERM OF THE POLICY, AT LEAST THE
FOLLOWING UNDERLYING COVERAGES AND MINIMUM REQUIRED UNDERLYING LIMITS FOR:
AUTOMOBILE LIABILITY (CARS OR RECREATIONAL VEHICLES) AND COMPREHENSIVE PERSONAL
LIABILITY. IF EXPOSURE EXISTS, THE NAMED INSURED FURTHER AGREES TO MAINTAIN AT
LEAST THE FOLLOWING MINIMUM REQUIRED UNDERLYING LIMITS FOR WATERCRAFT AND
EMPLOYERS LIABILITY.

<TABLE>
<CAPTION>
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                 EXPOSURES             COVERAGES             MINIMUM REQUIRED U/L LIMIT
--------------------------------------------------------------------------------------------
<S>            <C>              <C>                         <C>
                 Automobile          Bodily Injury          $250,000 Per Person, $500,000
                 Liability           Property Damage             Per Occurrence
                                                               $50,000 Per Occurrence
                                ------------------------------------------------------------
                                          -or-                 $300,000 Per Occurrence
                                    Combined Single              ($325,000 in Texas)
                                         Limit
               -----------------------------------------------------------------------------
                 Homeowners          Combined Single
                  Personal           Limit (Required
                 Liability               for all               $100,000 Per Occurrence
                                     property owned
                                       or rented)
               -----------------------------------------------------------------------------
Schedule of     Watercraft               Bodily
Required        Liability            Injury/Property
Underlying                              Damage or              $100,000 Per Occurrence
Limits                               Combined Single
                                           Limit
               -----------------------------------------------------------------------------
                 Employers          Combined Single            $100,000 Per Occurrence
                 Liability               Limit
               -----------------------------------------------------------------------------
                 Snowmobile         Combined Single            $100,000 Per Occurrence
                 Liability               Limit
               -----------------------------------------------------------------------------
                Recreational        Combined Single            $100,000 Per Occurrence
                 Liability               Limit
               -----------------------------------------------------------------------------
                UM/UIM (only         Bodily Injury             $250,000 Per Person, $500,000
               when coverage        Property Damage                   Per Occurrence
                is provided                                       $50,000 Per Occurrence
                 under this     ------------------------------------------------------------
                  policy)                 -or-                 $300,000 Per Occurrence
                                    Combined Single              ($325,000 in Texas)
                                         Limit
--------------------------------------------------------------------------------------------
</TABLE>

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If you reside outside the United States, you must maintain underlying insurance
coverage equal to or greater than the Minimum Required Underlying Dollar Limits
(or their equivalent in value and the currency of the country in which you
reside) shown on the Policy Declarations page.

Besides protecting you against liability claims which exceed the required
underlying limits of your primary policies, this Excess Liability policy also
covers some liability exposures which may be excluded by your underlying
policies. These exposures have no required underlying limits and are covered
above a retained limit of $500, unless otherwise stated in the policy.

The Excess limit of liability is the total maximum amount we will pay for all
claims arising out of one occurrence. The coverage Declaration page of this
certificate indicates the coverage amount for which you are insured.

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INSURING AGREEMENT
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If the SPONSORING ORGANIZATION pays the premium, and you and the SPONSORING
ORGANIZATION comply with policy terms, we agree with you as follows:

We will pay all sums, more fully defined by the term NET LOSS, that the INSURED
becomes legally obligated to pay for PERSONAL INJURY or PROPERTY DAMAGE in
excess of the REQUIRED UNDERLYING LIMIT or in excess of the RETAINED LIMIT, if
applicable.

This insurance applies to PERSONAL INJURY and PROPERTY DAMAGE only if:

1.     The PERSONAL INJURY or PROPERTY DAMAGE is caused by an OCCURRENCE that
       takes place in the POLICY TERRITORY; and

2.     The PERSONAL INJURY or PROPERTY DAMAGE occurs during the policy period.

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WHAT WE DO NOT COVER
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We do not provide coverage for:

1.     PERSONAL INJURY or PROPERTY DAMAGE caused intentionally by any person.
       This does not apply to:

       (a)    any act by an INSURED while trying to prevent or eliminate danger
              in the use of CARS or watercraft; or
       (b)    while trying to protect persons or property;

2.     PERSONAL INJURY or PROPERTY DAMAGE arising out of the ownership,
       maintenance or use of any aircraft or hovercraft. This does not apply to:

       (a)    model airplanes of the hobby type which do not carry people or
              cargo.
       (b)    an aircraft chartered with crew by an INSURED.

3.     PERSONAL INJURY or PROPERTY DAMAGE arising out of any watercraft you own,
       rent or use, or is in your care custody or control if it is:

       (a)    powered by an inboard or inboard/outboard motor of more than 50
              horsepower;
       (b)    a sailing vessel (with or without auxiliary power) 26 feet or more
              in overall length;
       (c)    powered by any outboard motor(s), singly or in combination, of
              more than 25 total horsepower.

       This restriction does not apply to such watercraft if they are covered by
       required underlying liability Insurance. We will not pay for or defend
       any claims that are, or should be, covered under any kind of maritime
       statutes.

4.     PERSONAL INJURY or PROPERTY DAMAGE arising out of the use of any CAR or
       watercraft in any prearranged or organized race, speed contest, other
       competition or practice. However, this exclusion does not apply to
       sailboats.

5.     PERSONAL INJURY or PROPERTY DAMAGE resulting from any act or failure to
       act by any INSURED as a director or officer of any organization. This
       does not apply to:

       (a)    positions in a non-profit organization for which the INSURED does
              not receive pay.

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       (b)    coverage up to $1,000,000 aggregate limit of liability to the
              SPONSORING ORGANIZATION, and its INSUREDS against loss arising
              from any claim which is made against the INSUREDS and reported to
              the INSURER during the policy term by reason of any WRONGFUL ACT,
              relative to the administration of this excess policy.

Condition: The INSURED agrees to provide the insurer with copies of any written
communication sent to members of the Defined Group (as shown on the policy
declarations) regarding this excess liability coverage PRIOR to distribution.
The INSURER retains the right to review, modify, or amend the communication as
deemed appropriate. Failure to conform to this condition shall void any coverage
extended.

6.     PERSONAL INJURY or PROPERTY DAMAGE for providing or failing to provide
       professional services by:

       (a)    the INSURED or;
       (b)    any person for whom the INSURED is legally responsible.

7.     PERSONAL INJURY or PROPERTY DAMAGE resulting from your BUSINESS ACTIVITY
       or business property. This exclusion does not apply to:

       (a)    housing property you rent out or are holding for rental for use as
              a place to live, But such property must be covered by required
              underlying limits. By "housing property", we mean 1,2,3, or 4
              family houses, and any smaller detached structures on the property
              such as a garage or storage shed, the grounds, and private roads
              on the property. Housing property also includes that part of any
              other dwelling that you are occupying as your residence. Those
              parts of any housing property that you are renting out or holding
              for rental as a place to live are not considered business property
              unless more than three roomers or boarders per family are living
              there. Parts of housing property that you rent out or hold for
              rental for use as private garages are not considered business
              property.
       (b)    activities which are described in an endorsement attached to this
              policy;
       (c)    the use of any PRIVATE PASSENGER CAR provided it is not used to
              carry persons or property for a fee. This exclusion does not apply
              to a share-the-expense ride.
       (d)    volunteer work for charity.
       (e)    Incidental business activities which generate less than $5,000 in
              gross annual revenues.

8.     PERSONAL INJURY or PROPERTY DAMAGE covered by a nuclear energy liability
       policy or that would have been covered by any such policy if its limit
       had not been exceeded.

9.     PERSONAL INJURY arising out of the transmission of, or threat of
       transmission of, a communicable sickness or disease by an INSURED.

10.    Any obligation for which an INSURED may be held liable under any workers
       compensation, non-occupational disability, unemployment compensation, or
       similar law.

11.    PROPERTY DAMAGE to:

       (a)    property owned by an INSURED.
       (b)    any other property which is rented to, used by, occupied by, or in
              the care, custody, or control of an INSURED. However, this only
              applies to the extent that the INSURED has agreed in writing to
              provide insurance for this property.

12.    The owner or lessee of a CAR or watercraft loaned to or hired by you.

13.    Sums which an INSURED is entitled to recover from the owner or operator
       of an "UNINSURED MOTOR VEHICLE."

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DEFENSE OF SUITS NOT COVERED BY OTHER INSURANCE
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DEFENSE

       We will defend any suit for damages which is not covered by the types of
       policies described in the Schedule of Underlying Limits of the
       Declarations or any other available insurance. This applies only if the
       basis of the suit is covered by this policy. We will settle or defend any
       claim or suit as we feel appropriate with counsel approved by us. Our
       duty to settle or defend ends when our limit of liability has been
       exhausted.

       The INSURED must reimburse us for any amount within the RETAINED LIMIT.

       If the law does not permit us to comply with this agreement, we will pay
       any expense that is incurred with our consent.

SUPPLEMENTARY PAYMENTS

       In addition to our limit of liability, we will pay on behalf of an
       INSURED:

       1.     The cost of bail bonds required because of an OCCURRENCE. This
              includes related traffic law violations, resulting in BODILY
              INJURY or PROPERTY DAMAGE covered under this policy.
       2.     All costs taxed against an INSURED.
       3.     Premiums on appeal bonds and bonds to release attachments in any
              suit we defend.
       4.     Interest accruing after a judgment is entered in any suit we
              defend. Our duty to pay interest ends when we offer to pay that
              part of the judgment which does not exceed our limit of liability
              for this coverage.
       5.     Other reasonable expenses incurred at our request. This does
              include loss of earnings up to $100 per day or a maximum of
              $5,000.

       The amounts we pay for defense, and the other supplementary payments
       described above, will not reduce the limits of insurance.

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LIMITS OF LIABILITY
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The limit of liability shown in the Declarations is the amount you have selected
and is the maximum amount that we will pay for all damages for PERSONAL INJURY
and PROPERTY DAMAGE from any one OCCURRENCE. This amount is the most we will pay
and will not be added to in any way, multiplied by any factor, or otherwise
increased for any reason, regardless of the number of:

       -      INSUREDS
       -      suits brought
       -      claims made
       -      premiums charged or premiums shown, either separately or
              collectively, in the Declarations, or in any other document
              attached to or made part of your policy.
       -      CARS or watercraft owned or involved in the OCCURRENCE.

We will be liable only for the NET LOSS resulting from any one OCCURRENCE:

       1.     in excess of your REQUIRED UNDERLYING LIMIT or
       2.     if applicable, in excess of your RETAINED LIMIT or
       3.     in excess of valid and collectible insurance, or the RETAINED
              LIMIT, whichever is greater, if the OCCURRENCE arises from the use
              of a CAR or motorcycle which is hired by you or loaned to you for
              a period of thirty (30) days or less. Any CAR or motorcycle hired
              by you or loaned to you for a period of more than thirty (30) days
              shall be subject to the REQUIRED UNDERLYING LIMIT for Automobile
              Liability on the Policy Declarations.
       4.     in excess of valid and collectible insurance or the RETAINED
              LIMIT, whichever is greater, if the OCCURRENCE arises from the use
              of a watercraft which is hired by you or loaned to you for a
              period of thirty (30) days or less. Any watercraft hired by you or
              loaned to you for a period of more than thirty (30) days shall be
              subject to the REQUIRED UNDERLYING LIMIT for watercraft liability
              on the Policy Declarations.

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GENERAL CONDITIONS
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DUTIES AFTER AN OCCURRENCE

       As soon after an injury or OCCURRENCE takes place that is likely to
       involve coverage under this policy, we must be notified promptly. You or
       the SPONSORING ORGANIZATION should tell us how, when and where the
       OCCURRENCE happened. You or the SPONSORING ORGANIZATION should also
       include the names and address of any injured persons and of any
       witnesses.

       A person seeking any coverage must:

       1.     cooperate with the underlying insurers, as required by their
              policies, and with us in the investigation, settlement or defense
              of any claim or suit.
       2.     promptly tell us if a claim is made or a suit is brought. That
              person must also send to us or the underlying insurer copies of
              any notices of legal papers received concerning the OCCURRENCE.
       3.     attend hearings and trials.
       4.     cooperate in securing and giving evidence.
       5.     cooperate in having witnesses attend.
       6.     at our request, enforce any right of contribution or indemnity
              against any person or organization who may be liable to the
              INSURED, because of a loss covered under this policy.

APPEALS

       If the INSURED or any underlying insurer elects not to appeal a judgment
       which exceeds the underlying or RETAINED LIMIT, we may elect to do so. We
       shall be responsible for all costs, taxes, expenses and interests on
       judgments incidental to the appeal.

WHEN LOSS PAYABLE

       The INSURED may make claim for payment after the NET LOSS has been
       determined in excess of:

       1.     the REQUIRED UNDERLYING LIMIT or
       2.     the RETAINED LIMIT, if applicable.
       This will be determined after a trial or by written agreement of the
       Insured, the claimant and us.

LEGAL ACTION AGAINST US

       No legal action shall be brought against us:

       1.     unless the INSURED has fully complied with all the terms of this
              policy; and
       2.     until the amount of the INSURED'S ULTIMATE NET LOSS in excess of
              the RETAINED LIMIT has been finally settled.
       This amount may be determined either by judgement against the INSURED, or
       by written agreement signed by the INSURED, the claimant and us.

Anyone who has secured such a judgement or written agreement may then recover
under this policy to the extent of the insurance it provides. No one has any
right under this policy to join us as a party to any action against the INSURED
to determine the INSURED'S liability; nor shall an INSURED or his legal
representative sue us.

If any INSURED becomes bankrupt or insolvent during the policy period, we shall
not be relieved of our obligations. However, the policy, unless cancelled, shall
cover the INSURED'S legal representative for the remainder of the term.

OTHER INSURANCE

Our coverage is excess over any other collectible insurance. This means all
insurance which covers you or any INSURED, whether it is shown in the Schedule
or not. Only when all such insurance has been exhausted will this policy apply.
The only insurance over which this policy may not be excess is insurance
purchased to apply in excess of the sum of the RETAINED LIMIT and the limit of
liability of this policy.

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OUR RIGHT TO RECOVER PAYMENT

       1.     If we make a payment under this policy, we will share recovery
              rights with the INSURED and any underlying insurer. If the person
              to or for whom payment was made has a right to recover damages
              from another we shall be subrogated to that right. That person
              shall:
              (a)    do whatever is necessary to enable us to exercise our
                     rights and
              (b)    do nothing after the loss to prejudice them.
       2.     If we make a payment under this policy and the person to or for
              whom payment is made recovers damages from another, that person
              shall hold in trust for us the proceeds of the recovery. That
              person shall reimburse us to the extent of our payment.
       3.     Recoveries shall be applied:
              (a)    first to reimburse any party (including the INSURED) that
                     may have been paid any amount in excess of our limit of
                     liability;
              (b)    then to reimburse us up to the amount paid;
              (c)    last, to reimburse any interests (including the INSURED)
                     that may have been paid any amount either under underlying
                     policies or otherwise.
       A different sharing may be made by a written agreement signed by all
       interested parties. Any expenses incurred in making recoveries shall be
       shared by interested parties in the ratio of their respective losses.

CHANGES

This policy contains all the agreements between you and us. Its terms may not be
changed or waived except by endorsement issued by us. If a change requires a
premium adjustment, we will adjust the premium as of the effective date of
change.

TRANSFER OF YOUR INTEREST IN THIS POLICY

       Your rights and duties under this policy except as provided for the
       SPONSORING ORGANIZATION in this policy may not be assigned without our
       written consent. However, if a NAMED INSURED shown in the Policy
       Declarations dies, coverage will be provided until the annual anniversary
       date of the policy for:

       1      the surviving spouse if resident in the same household at the time
              of death; or
       2.     any member of your household who is covered under this policy at
              the time of your death, but only while a resident of the premises
              insured by this policy;
       3.     the liability of your property and premises, your legal
              representative; or until a legal representative is appointed and
              qualified, the person who has proper temporary custody of your
              property and premises.

IF YOU GO BANKRUPT

       Bankruptcy or insolvency of any INSURED does not relieve us of any of our
       obligations under this policy.

LIBERALIZATION

       We may extend or broaden the insurance provided under this policy,
       without premium charge, by amendment or substitution of form. If we do
       this during the period that this policy is in force or within 45 days
       prior to its effective date, then the extended or broadened insurance
       shall apply to your policy.

CONFORMITY WITH STATE STATUTES

       If any provision of this policy is in conflict with the laws of the state
       in which you reside, this policy is amended to conform to the
       requirements of the laws.

KEEPING REQUIRED UNDERLYING INSURANCE IN FORCE

If you fail to keep REQUIRED UNDERLYING policies in force for the full amount of
the REQUIRED UNDERLYING LIMITS, we will not provide coverage unless and until
the amount of all claims resulting from a single OCCURRENCE exceed the REQUIRED
UNDERLYING LIMITS. If any underlying policy has an aggregate limit which is not
reinstated after a loss, you must try, within reason, to have coverage
reinstated promptly.

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FALSE INFORMATION

       We may refuse to make payments under this policy if you or someone on
       your behalf has given us false information:

       1.     in the application, or
       2.     in any other notice regarding underlying insurance.

PREMIUM

       The SPONSORING ORGANIZATION is responsible for the payment of all
       premiums to us. All return premiums, if any, will be sent to the
       SPONSORING ORGANIZATION.

NOTICE OF CANCELLATION OR COVERAGE TERMINATION:

      CANCELLATION:

       1.     The SPONSORING ORGANIZATION may cancel the coverage afforded by
              this policy at any time. To do so, the SPONSORING ORGANIZATION
              must notify us in advance of the date cancellation is to take
              place and return this policy to us.
       2.     We may cancel this policy at any time by giving the SPONSORING
              ORGANIZATION at the address shown on the Policy Declarations
              written notice:
              (a)    at least 10 days in advance of the date cancellation is to
                     take effect, if cancellation is for non-payment of premium,
                     or
              (b)    at least 60 days in advance of the date cancellation is to
                     take effect for any reason other than nonpayment of
                     premium.
       3.     We may deliver any notice of cancellation instead of mailing it.
              Proof of mailing any notice shall be sufficient proof of notice.
       4.     If the policy is canceled, a return premium may be due. This
              refund will be promptly forwarded to the SPONSORING ORGANIZATION.
              No refunds will be made by us to individual NAMED INSUREDS. Should
              the policy be canceled, at the request of the SPONSORING
              ORGANIZATION, the amount to be refunded will be computed at 90% of
              pro-rata. However, making or offering to make the refund is not a
              condition of cancellation.

       TERMINATION:

              Should an individual for ANY reason no longer qualify as a NAMED
              INSURED as defined in the Policy Declarations or other provisions
              of this policy, coverage will cease at the annual anniversary date
              of the policy or cancellation date whichever comes first. Again,
              no refunds will be made by us to individual NAMED INSUREDS.

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DEFINITIONS
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BODILY INJURY means bodily injury, sickness or disease sustained by a person,
including death resulting from any of these at any time.

BUSINESS ACTIVITY means any full or part time gainful employment, trade,
profession, or occupation of the INSURED, other than FARMING as defined in the
policy. BUSINESS ACTIVITY does not mean part time jobs of INSUREDS who are
students under the age of 25 or activities which are ordinarily incidental to
non-business pursuits.

BUSINESS PROPERTY means property on which a business is conducted and property,
or any part of it, rented to others or held for rental.

CAR means a land motor vehicle designed for travel on public roads or subject to
motor vehicle registration, including trailers, or semi-trailers, farm tractors,
trailers and implements.

PRIVATE PASSENGER CAR means a private passenger, sports utility, mini-van,
pick-up truck, station wagon, jeep type auto or motorcycle.

YOUR CAR means any CAR or motorcycle owned or hired by you, or loaned to you.

                                  Page 7 of 9

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FARMING means agricultural operations or the raising of animals which produced
$5,000 or less in gross annual revenues.

INSURED means:

       1.     you or any RELATIVE:
       2.a    any person:
              (1)    using YOUR CAR or watercraft, or
              (2)    having custody of any of your animals.
       2.b    such person must:
              (1)    have your permission for such use of custody, and
              (2)    limit the use of custody as you may require.
       3.     NAMED INSURED(S)
       4.     any other person or organization. Coverage is only for the legal
              responsibility for acts or omissions of those persons for whom
              coverage is afforded above.

NAMED INSURED(S) means individuals who are members of the group as defined in
the Policy Declarations.

NET LOSS means the sum actually paid or payable due to a claim for which the
INSURED is liable either by a settlement we agreed to or a final judgment. Such
sums will include proper adjustment for recoveries and salvage.

OCCURRENCE means an accident including continuous or repeated exposure to
substantially the same conditions neither expected nor intended by the INSURED
except to protect persons or property.

OCCUPYING means in, upon, getting in, on, out of or off.

PERSONAL INJURY means:
       1.     bodily injury, shock, mental anguish, mental injury, sickness or
              disease, including death resulting therefrom;
       2.     injury because of false arrest, detention or imprisonment,
              malicious prosecution, wrongful entry or eviction, humiliation,
              libel, slander, defamation of character or invasion of privacy.

POLICY PERIOD means the time the policy is in effect.

POLICY TERRITORY means anywhere in the world.

PROPERTY DAMAGE means physical injury to or destruction of tangible property.
This includes loss of use of such property.

RECREATIONAL VEHICLE means a motorized land vehicle that:
       1      is designed for recreational use off public roads; and
       2.     is not subject to motor vehicle registration.
This includes all-terrain vehicles, antique vehicles, classes or special
interest vehicles, dune buggies, motor homes, replica vehicles, snowmobiles,
motorscooters, trail bikes, mopeds, motorized bikes, mini-bikes and pedacycles.
A golf cart is a RECREATIONAL VEHICLE; except that for the purposes of
underlying insurance, the REQUIRED UNDERLYING LIMIT for golf carts is equivalent
to the REQUIRED UNDERLYING LIMIT for Homeowners Personal Liability in the Policy
Declarations.

RELATIVE means a person related to you by blood, marriage or adoption who is a
resident of your household. This includes a ward or foster child, or child held
in joint custody, or other person under the age of 25 who is in your care.

REQUIRED UNDERLYING LIMIT means the minimum limits you are required to maintain
in force for the types of insurance and exposures described in the SCHEDULE OF
REQUIRED UNDERLYING LIMITS in the Policy Declarations.

RETAINED LIMIT means the amount stated in the Policy Declarations, if underlying
insurance does not cover the OCCURRENCE, or an amount applying to specific
circumstances outlined in items 3 and 4 of the Limits of Liability section of
the policy.

                                  Page 8 of 9
<PAGE>   9

SPONSORING ORGANIZATION means the company, corporation, association, partnership
or sole proprietorship which sponsors and defines the criteria for qualification
as a NAMED INSURED. For the purpose of this policy, the SPONSORING ORGANIZATION
shall be the agent of the NAMED INSURED.

UNINSURED MOTOR VEHICLE means a CAR or motorcycle:
       1.     for which no liability bond or policy applies at the time of the
              OCCURRENCE;
       2.     that is an UNDERINSURED MOTOR VEHICLE. An UNDERINSURED MOTOR
              VEHICLE is a CAR or motorcycle for which a BODILY INJURY liability
              bond or policy applies at the time of an OCCURRENCE but the amount
              paid under that bond or policy to an INSURED is not enough to pay
              the full amount the INSURED is legally entitled to recover as
              damages caused by the OCCURRENCE.
       3.     for which an insuring or bonding company denies coverage or is or
              becomes insolvent or
       4.     that is a hit-and-run vehicle and neither the driver nor owner can
              be identified. The vehicle must:
              (a)    hit you or any RELATIVE, YOUR CAR or a vehicle you or any
                     RELATIVE are OCCUPYING; or
              (b)    cause an OCCURRENCE resulting in BODILY INJURY to you or
                     any relative without hitting you, any RELATIVE, YOUR CAR or
                     a vehicle you or any RELATIVE are OCCUPYING.
If there is no physical contact with the hit-and-run vehicle, the facts of the
OCCURRENCE must be proved. We will accept only competent evidence other than the
testimony of a person making claims under this or any similar coverage.

However, UNINSURED MOTOR VEHICLE does not include any vehicle:
       1.     owned or operated by a self-insurer under any applicable motor
              vehicle law except a self-insurer who is or becomes insolvent and
              cannot provide the amounts required by that motor vehicle law;
       2.     owned by a governmental unit or agency;
       3.     designed for use mainly off public roads while not on public
              roads; or
       4.     owned by or furnished or available for the regular use of you or
              any RELATIVE.

WRONGFUL ACT means any breach of duty, neglect, error, misstatement, misleading
statement, omission or other act done relative to the administration of this
personal excess liability coverage provided to the NAMED INSURED.

In Witness Whereof, we have caused this policy to be executed and attested, and,
if required by state law, this policy shall not be valid unless countersigned by
our authorized representative.

             /s/ [SIGNATURE]                         /s/ [SIGNATURE]
         Chairman of the Board                          Secretary
                                  Page 9 of 9<PAGE>   1
                                                                  EXHIBIT 10(ff)

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                                                            FLEXIBLE PERQUISITES
                                                                         PROGRAM
                                                                  FOR EXECUTIVES

                                                            Revised January 1999

[JOSEPH E. SEAGRAM & SONS COMPANY LOGO]           Joseph E. Seagram & Sons, Inc.

================================================================================

<PAGE>   2

FLEXIBLE PERQUISITES PROGRAM FOR EXECUTIVES

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INTRODUCTION

As a Seagram executive, you play an important role in advancing the company's
business goals and objectives. To support you in that role, the company has long
maintained a Flexible Perquisites Program under which executives are eligible
for certain perquisites.

The purpose of the Flexible Perquisites Program is twofold: (1) to recognize
your valuable role in and contribution to the company and (2) to help you
balance the continuing challenges of your job with the demands you face outside
of work. Your personal and professional success helps to ensure the continued
success of Seagram -- these perquisites are available to support that success.
The details of the Flexible Perquisites Program are provided in the pages that
follow. If you have additional questions after reviewing this booklet, please
contact the Benefits Department.

ELIGIBILITY

All Seagram U.S. executives are eligible to participate in the Flexible
Perquisites Program. Each executive receives an allowance of perquisite credits
based on his/her current grade level. In the event an individual's executive
status changes, so too will his or her perquisite allowance to reflect the new
allowance level. For your specific allowance amount please contact the Benefits
Department or your Human Resources representative.

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HOW THE PROGRAM WORKS

The Flexible Perquisites Program is designed to accommodate the differing needs
and priorities of each Seagram executive. As such, the program gives you the
flexibility to choose those perquisites that are most appropriate to your work
and family situation. Here's how it works:

1.    At the beginning of each calendar year, you receive an allowance of
      taxable perquisite "credits". This is an account against which you can
      apply eligible expenses throughout that year.

2.    You can spend these perquisite credits on any item on the "menu" of
      perquisite items. This menu encompasses a range of services, all of which
      are described in more detail later in this booklet.

3.    Whenever you incur expenses for eligible perquisites, you can submit those
      expenses for reimbursement until you exhaust your allotted perquisite
      credits. You pay for the perquisite initially, then submit the appropriate
      documentation for reimbursement. Documentation that will be accepted as
      verification of expense are items such as actual receipts, canceled
      checks, or credit card statements.

      Please submit all reimbursement requests to the New York Benefits
      Department. To ease administration, we ask that you do not submit these
      expenses until they total at least $100.

4.    All reimbursements are made through your regular paycheck and all
      reimbursed amounts are taxable, subject to tax withholding as would any
      other form of compensation.

5.    Although your perquisite credit account runs on a calendar year basis, all
      expenses must be submitted for processing by the first Friday in December.
      Any expenses received after that date will be applied toward the following
      year's perquisite credit allowance.

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6.    If you elect coverage under the Executive Personal Excess Liability Plan
      during the annual Flexible Benefit enrollment, Seagram will automatically
      deduct the cost from your Flexible Perquisite account. If you choose to
      purchase excess liability insurance from your own insurance broker, you
      may submit the premium invoice for reimbursement under the Flexible
      Perquisite Program.

It is important to note that the Flexible Perquisites Program is completely
separate from the Seagram Flexible Benefits Program. Credits allotted under the
Flexible Perquisites Program cannot be used for the Seagram Flexible Benefits
Program or vice versa.

THE PERQUISITES MENU

The perquisites offered through the Flexible Perquisites Program have been
selected to provide executives with a wide range of services and support.
Following is a listing and description of each eligible perquisite.

AUTOMOBILE LEASING/PURCHASE AND INSURANCE

Recognizing that executives may occasionally use their personal automobiles for
business purposes, this perquisite allows executives to be reimbursed for a
number of related expenses. Executives can be reimbursed up to the amount of
credits available to the executive for the cost of leasing or purchasing an
automobile from the dealer of their choice. All expenses included in the leasing
contract or contract of purchase are eligible for reimbursement. Executives can
also submit the cost of automobile insurance on their personal automobiles.
Licensing fees, gas, maintenance and car washes are not considered eligible
expenses.

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PARKING EXPENSES

Executives can be reimbursed for parking expenses incurred during their regular
commute to work. This does not include parking expenses incurred during business
trips, which will continue to be filed with expense reports.

CELLULAR PHONES

Cellular phones have become helpful business tools. Consequently, the basic fees
associated with the purchase, service, accessories and usage contract are
eligible for reimbursement from your Flexible Perquisite account. The costs for
business related calls should continue to be submitted as regular business
expenses.

CHILD/ELDER CARE

Certain child/elder care expenses, including fees paid for the care of a child
or a dependent spouse or parent while you work or travel on business, are
considered eligible perquisites. Eligible expenses are not subject to the same
restrictions associated with Dependent Care Spending Account--for example,
executives do not need to provide the tax identification number of the care
provider to be reimbursed.

How this differs from Dependent Care Spending Account: This perquisite is a
program completely separate from the Dependent Care Spending Account available
through the Seagram Flexible Benefits Program. The child/elder care perquisite
is designed to supplement executives' contributions to the Dependent Care
Spending Account, not to replace it. The Dependent Care Spending Account
available through the Seagram Flexible Benefits Program is a tax-effective way
to pay for dependent care. However, Seagram recognizes that IRS rules often
limit executives' contributions to this account and offers this perquisite to
make up any difference on an after-tax basis.

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EXECUTIVE PERSONAL ACCIDENT INSURANCE

Executives can be reimbursed for an individual personal accident insurance
policy obtained through their personal insurance agents.

EXCESS LIABILITY INSURANCE

Executives can purchase through the company a personal excess liability
insurance policy that provides up to $5 million in personal liability insurance
after the underlying minimum coverages you are required to carry are exhausted.

Executives can also be reimbursed for an individual personal excess liability
insurance policy obtained through their personal insurance agents.

FITNESS CENTERS AND GENERAL WELLNESS PROGRAMS

This perquisite helps you and your family members to participate in programs not
covered under Seagram's other wellness programs. Eligible expenses can include
expenses for weight loss, smoking cessation, or stress reduction programs and
health club membership fees as long as the membership requirements are
non-discriminatory. Requests for reimbursement of health club membership fees
should be made through the Flexible Perquisite Program. The Health Club
Reimbursement Program is for those employees not eligible for the Flexible
Perquisite Program. Country club dues are not considered an eligible expense.

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HOME MAINTENANCE SERVICES

There may be occasions when your work responsibilities interfere with your
ability to maintain your home. This perquisite can help by allowing you to pay
for home maintenance services. Eligible expenses include such items as house
cleaning, house repairs and lawn services.

OFFICE EQUIPMENT FOR HOME USE

As technology improves and becomes more readily accessible to consumers, many
executives are acquiring and using office equipment in their homes. On occasion
this equipment may be used for Company-related business. In view of this, the
costs for purchasing and servicing personal computer equipment, fax machines,
home business machines, phone message machines, laptops, palm computers and
accessories are eligible for reimbursement through the Program. The cost of home
office furniture is also eligible for reimbursement.

HOME SECURITY

Executives can be reimbursed for the installation and maintenance of a home
security system to ensure the safety and security of executives' homes and
families when they are traveling on business.

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LEGAL SERVICES

Executives can use this perquisite to pay for legal counsel for a variety of
services, such as drafting a will or closing on a home. However, in the unlikely
event that an executive becomes involved in a lawsuit with Seagram or any of its
affiliates, directors, officers, employees, agents or representatives, any
related legal fees are not considered eligible expenses.

PROFESSIONAL FINANCIAL SERVICES

Professional financial services that are eligible as perquisites include
financial counseling, seminars and/or income tax preparation. Executives can
also use this perquisite to purchase income tax or financial software for their
home computers.

Executives can choose an individual or firm for these services on their own.
They also have the option of choosing one of the following companies with which
Seagram has an existing relationship.

INCOME TAX PREPARATION:

Paneth Haber & Zimmerman
600 Third Avenue
New York, N.Y. 10016-1938
Contact:  Steve C. Baum - 212-503-8811

Richard A. Eisner & Company
575 Madison Avenue
New York, N.Y. 10022-2597
Contact:  Bernard C. Kleinman - 212-891-4040

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FINANCIAL PLANNING:

Salans Hertfeld
Heilbronn, Christy & Viener
620 5th Avenue
New York, N.Y. 10020
Contact:  Lanny Oppenheim - 212-632-5527

VIP AIRLINE CLUB MEMBERSHIPS

These memberships are a convenience and normally offer access to office
equipment and telephones, which might be used for business purposes while on
personal travel. Because of this, the cost of VIP airline club memberships are
eligible expenses for reimbursement.

KEEPING THE PROGRAM FRESH

The company continually reviews the Flexible Perquisites Program to ensure that
the Program and its menu of eligible perquisite remains relevant and tuned in to
executives' needs and lifestyles. If you have any questions, comments, or
suggestions about the Flexible Perquisites Program, please direct them to the
Benefits Department.

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