Document:

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                                                                    Exhibit 10.7

                     E. I. DU PONT DE NEMOURS AND COMPANY
                  SALARY DEFERRAL & SAVINGS RESTORATION PLAN
                          (Effective April 26, 1994)

  I.   PURPOSE

        The purpose of this Plan is to provide an eligible employee with the
   opportunity to defer, until termination of employment, receipt of salary
   that, because of compensation limits imposed by law, is ineligible to be
   considered in calculating benefits within the Company's tax-qualified defined
   contribution plan(s) and thereby recover benefits lost because of that
   restriction.

 II.   ADMINSTRATION

        The administration of this Plan is vested in the Board of Benefits and
   Pensions appointed by Company.  The Board may adopt such rules as it may deem
   necessary for the proper administration of the Plan; and may appoint such
   person(s) or group(s) as may be judged necessary to assist in the
   administration of the Plan.  The Board's decision in all matters involving
   the interpretation and application of this Plan shall be final.  The Board
   shall have the discretionary right to determine eligibility for benefits
   hereunder and to construe the terms and conditions of this Plan.

III.   ELIGIBILITY

        An employee of the Company who is participating in the Company's tax-
   qualified defined contribution plan(s) and whose annual base compensation
   exceeds the amount prescribed in Internal Revenue Code Section 401(a)(17)
   shall be eligible to participate in this Plan (hereinafter "Participant").

        For purposes of this Plan, the term "Company" means E. I. du Pont de
   Nemours and Company, any wholly owned subsidiary or part thereof and any
   joint venture or partnership in which E. I. du Pont de Nemours and Company
   has an ownership interest, provided that such entity (1) adopts this Plan
   with the approval of the E. I. du Pont de Nemours and Company and (2) agrees
   to make the necessary financial commitment in respect to any of its employees
   who become Participants in this Plan.

        Participation in this Plan is entirely voluntary.

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                                                                    Exhibit 10.7

 IV.   PARTICIPANTS' ACCOUNTS

    (A)      Participant Contributions. A Participant may elect to defer receipt
        of a percentage of annual base compensation in excess of the amount
        prescribed in Internal Revenue Code Section 401(a)(17), and have the
        dollar equivalent of the deferral percentage credited to a Participant
        Account under this Plan. The deferral percentage elected under this Plan
        shall not exceed that allowed in the tax-qualified defined contribution
        plan(s) of the Company in which (s)he participates. Except as provided
        below, such deferral election will be made prior to the beginning of
        each calendar year and will be irrevocable for that calendar year.

             For purposes of a Participant's first year of participation in this
        Plan, the compensation deferral election must be made no later than 30
        days prior to the first day of the month for which compensation is
        deferred and will be irrevocable for the remainder of that calendar
        year.

    (B)      Company Contributions.  To the extent that a Participant makes a
        deferral election under the terms of subparagraph (A) above, the Company
        will credit to that Participant's Account in this Plan an amount
        equivalent to the Company matching contribution that would be provided
        to that Participant under the terms of the Company's tax-qualified
        defined contribution plan(s) in which (s)he is participating.

    (C)      Earnings Equivalents.  Credits for Participant Contributions and
        Company Contributions shall be treated as having been invested in one or
        more of the investment options available in the Company's tax-qualified
        defined contribution plan(s) in which (s)he is participating. Additional
        credit (or debit) amounts will be posted to the Participant's Account in
        this Plan based on the performance of those investment options.

             The Participant shall have the right to:

        (1)  designate which investment options are to be used in valuing
             his/her Account under this Plan, subject to the rules governing
             investment direction in the Company's tax-qualified defined
             contribution plan in which (s)he is participating; and/or

        (2)  change the designated investment options used in valuing his/her
             Account under this Plan, subject to the rules governing investment
             direction and/or transfers among funds in the Company's tax-
             qualified defined contribution plan(s) in which (s)he is
             participating.

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                                                                    Exhibit 10.7

    (D) Credits to Accounts. Participant Contributions, Company Contributions
        and Earnings Equivalents shall be credited (or debited) to the
        Participant's Account under this Plan as unfunded book entries stated as
        cash balances, and will not be payable to Participants until such time
        as employment with the Company terminates. The cash balances in
        Participant Accounts shall be unfunded general obligations of the
        Company, and no Participant shall have any claim to or security interest
        in any asset of the Company on account thereof.

  V.   VESTING

        Participant Contributions and Company Contributions and Earnings
   Equivalents shall be vested at the time such amounts are credited to the
   Participant's Account.

 VI.   PAYMENT OF BENEFITS

        Amounts payable under this Plan shall be delivered in a cash lump sum
   as soon as practical after termination of employment unless the Participant
   irrevocably elects under rules prescribed by the Board of Benefits and
   Pensions to receive payments in a series of annual installments. All payments
   under this Plan shall be made by, and all expenses of administering this Plan
   shall be borne by, the Company.

VII.   RIGHT TO MODIFY

        The Company reserves the right to change or discontinue this Plan in
   its discretion by action of the Compensation & Benefits Committee.

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                                                                    Exhibit 10.8

     The 1995 Corporate Sharing Plan was adopted by the Board of Directors of E.
I. du Pont de Nemours and Company on January 25, 1995.

                     E. I. DU PONT DE NEMOURS AND COMPANY

                          1995 CORPORATE SHARING PLAN

   I.  PURPOSE

        The purpose of this 1995 Corporate Sharing Plan (the "Plan") is to offer
employees a favorable opportunity to share in the success of E. I. du Pont de
Nemours and Company (the "Company") through stock options, thereby giving them a
stake in the growth and prosperity of the Company and benefiting the Company.

  II.  FORM OF GRANTS

        Grants under this Plan will be in the form of nonqualified stock options
to purchase shares of the Company's common stock.

 III.  LIMITATIONS ON GRANTS

     1. The aggregate number of shares of the Company's stock which may be made
        subject to stock options granted under this plan shall not exceed
        12,000,000. The limitations set forth above shall be subject to
        adjustment as provided in Article XII hereof.

     2. No grants may be made under this Plan after December 31, 1995.

  IV.  ADMINISTRATION

     1. Except as otherwise specifically provided, the Plan shall be
        administered by the Compensation and Benefits Committee of the Company's
        Board of Directors.

     2. The Compensation and Benefits Committee is authorized, subject to the
        provisions of the Plan, from time to time to establish such rules and
        regulations as it deems appropriate for the proper administration of the
        Plan, and to make such determinations and take such steps in connection
        therewith as it deems necessary or advisable, including amending the
        Terms and Conditions.

     3. The decision of the Compensation and Benefits Committee with respect to
        any questions arising as to interpretation of this Plan, including the
        severability of any or all of the provisions thereof, shall be final,
        conclusive and binding.

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                                                                    Exhibit 10.8

     4. Nothing in this Plan shall be deemed to give any employee, or any
        employee's legal representatives or assigns, any right to participate in
        the Plan except to such extent, if any, as the Compensation and Benefits
        Committee may have determined or approved pursuant to the provisions of
        this Plan.

   V.  ELIGIBILITY FOR GRANTS

     1. Grants under this Plan may be made to employees of the Company a
        determined by the Board of Directors.

     2. The term "employee" may include an employee of a corporation or other
        business entity in which this Company shall directly or indirectly own
        fifty percent or more of the outstanding voting stock or other ownership
        interest (the term "sharing plan company" as used in this Plan shall
        mean a business entity whose employees are eligible for grants under
        this Plan), but shall exclude any director who is not also an officer or
        a full-time employee of a sharing plan company. The term "optionee" as
        used in this Plan means an employee to whom a stock option award has
        been granted under this Plan or, where appropriate, his or her successor
        in interest upon death.

  VI.  GRANTS

     1. Any grant made to an employee shall be made by the Board of Directors
        which shall take final action on any such grant.

     2. Grants may be made at any time under this Plan and in the form provided
        in Article II hereof.

     3. The date on which a grant shall be deemed to have been made under this
        Plan shall be the date of the Board of Directors authorization of the
        grant or such later date as may be determined by the Board of Directors
        at the time the grant is authorized. Each optionee shall be advised in
        writing by the Company of a grant and the terms and conditions thereof,
        which terms and conditions, as the Board of Directors from time to time
        shall determine, shall not be inconsistent with the provisions of this
        Plan.

 VII.  GRANT PRICE

        The price per share of the Company's common stock which may be purchased
upon exercise of a stock option granted under this Plan shall be determined by
the Board of Directors, but shall in no event be less than the fair market value
of such share on the date

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                                                                    Exhibit 10.8

the stock option is granted, and in no event less than the par value thereof.
For purposes of the grant price, fair market value shall be the average of the
high and low prices of the Company's common stock as reported on the "NYSE-
Composite Transactions Tape" on the date of grant of a stock option, or if no
sales of such stock were reported on said Tape on such date, the average of the
high and low prices of such stock on the next preceding day on which sales were
reported on said Tape.  Such price shall be subject to adjustment as provided in
Article XII hereof.

VIII.  OPTION TERM

        The term of each stock option granted under this Plan shall be for such
period as the Board of Directors shall determine, but not for more than ten
years from date of grant.

  IX.  EXERCISE OF OPTIONS

     1. Subject to the provisions of this Plan, each stock option granted
        hereunder shall be exercisable on such date or dates and during such
        period and for such number of shares as the Board of Directors may
        determine. However, in no event shall a stock option be exercisable
        prior to six months from date of grant. The Board of Directors may fix
        from time to time a minimum number of shares which must be purchased at
        the time a stock option is exercised.

     2. An optionee electing to exercise a stock option shall at the time of
        exercise pay the Company the full purchase price of the shares he or she
        has elected to purchase. Payment of the purchase price shall be made in
        cash. With respect to shares of the Company's common stock to be
        delivered upon exercise of a stock option, the Compensation and Benefits
        Committee shall periodically determine whether, and to what extent, such
        stock shall be in the form of new common stock issued for such purposes,
        or common stock acquired by the Company.

   X.  NONTRANSFERABILITY OF GRANTS

        During an optionee's lifetime no stock option granted under this Plan
shall be transferable and stock options may be exercised only by the optionee.

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                                                                    Exhibit 10.8

  XI.  TERMINATION OF EMPLOYMENT

        The Board of Directors shall determine the rules relating to rights
under stock options upon termination of employment.

 XII.  ADJUSTMENTS

     1. In the event of any stock dividend, split-up, reclassification or other
        analogous change in capitalization, the Compensation and Benefits
        Committee shall make such adjustments, in the light of the change, as it
        deems to be equitable, both to the optionees and to the Company, in -

        (a)  the number of shares and prices per share applicable to outstanding
             stock options,

        (b)  the aggregate limitation set forth in Article III with respect to
             the number of shares which may be made subject to options.

        Furthermore, in the event of a distribution to common stockholders other
        than interim or year-end dividends declared as such by the Board of
        Directors, the Compensation and Benefits Committee shall make such
        adjustments, in the light of the distribution, as it deems to be
        equitable, both to the optionees and to the Company, in respect of the
        items descried in (a) above.

     2. Any fractional shares resulting from adjustments made pursuant to this
        Article shall be eliminated.

XIII.  AMENDMENTS

        The Company reserves the right to change this Plan in its discretion by
action of the Compensation and Benefits Committee or discontinue this Plan in
its discretion by action of the Board of Directors.

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