Document:

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                                                                 Exhibit (10)(m)

                          SUPPLEMENTAL RETIREMENT PLAN
                               FOR DONALD W. BOGUS

In addition to the benefits accrued under The Lubrizol Corporation Pension Plan
and Employees' Profit Sharing and Savings Plan, and any accrued benefits under
the associated excess plans, Lubrizol will also establish a supplemental
retirement plan on behalf of Donald W. Bogus with the following terms and
conditions:

1)   On Mr. Bogus' first day of employment, and on each anniversary of that date
     thereafter, 500 phantom shares of Lubrizol stock will be credited to a
     supplemental retirement account on Mr. Bogus' behalf.

2)   If Mr. Bogus works until age 65, over the 12 year period a total of 6,000
     phantom shares would be credited to the account.

3)   Dividends on accumulated phantom shares will be posted throughout the year
     and will be used as the basis for purchasing additional phantom shares
     under the plan.

4)   In the event of a change in control, as defined in the Executive Employment
     Agreement, or at the time of Mr. Bogus' death, Lubrizol would fully credit
     the account with the remaining balance of the 6,000 phantom shares. In the
     event of employment termination for other than the above reasons, the
     account balances as of the date of termination would be distributable under
     the plan.

5)   Phantom shares accumulated under the plan will be included when considering
     share ownership objectives under the Executive Council Ownership
     Guidelines.

6)   Shares may be withheld at the time of distribution for tax purposes. Mr.
     Bogus, or his estate, may elect distribution in the form of shares or cash
     at the time of distribution.

7)   As the shares are unregistered, certain restrictions on selling/trading may
     apply at the time of distribution.

8)   The Medicare tax on the increase in the value of the account year over year
     will be entered into Mr. Bogus' pay on an annual basis.<PAGE>
                                                                    Exhibit 10.1

                      [Preformed Line Products Letterhead]

                                                               February 28, 2002

Mr. Randy Ruhlman
Ruhlman Motor Sports
2530 Brandt Forest Court
Greensboro, NC  27455

Dear Randy:

We are pleased to have the opportunity to again be associated with Ruhlman
Motorsports for the 2002 race season. We are eager to witness the benefits you
will enjoy from joining forces with Tom Gloy Racing. It appears a most
successful season awaits Ruhlman Motorsports!

PLP(R) agrees to support Ruhlman Motorsports for the 2002 season through a
sponsorship fee of $658,000. Enclosed is a check for $300,000. The disbursement
schedule for the remaining amount is as follows:

                              APRIL 2002 - $179,000
                               MAY 2002 - $179,000

As in the past, PLP agrees to pay for crash damage not to exceed $25,000 this
season. "Fender bender" type accidents or maintenance items will not qualify for
crash damage reimbursement.

Currently, we are committed to customer related activities at the Cleveland and
Mid-Ohio events. Other events are still being considered. We also anticipate
utilizing the more personal hospitality that you and Cristi so graciously
extended last season to some of our smaller groups of customers. The excitement
of the paddock area entertainment received rave reviews by those who were
fortunate enough to attend.

                                      -42-
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R. RUHLMAN
RUHLMAN MOTORSPORTS
FEBRUARY 28, 2002                                                        PAGE 2
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We are evaluating our requirements for event give-aways, and need to review this
area with you or Cristi before vendor commitments are in place.

Randy, we anticipate an exciting and successful 2002 season. We look forward to
building stronger customer relationships in the coming months through our unique
association with Ruhlman Motorsports. Please call me if there should be any
questions.

                                                           Regards,

                                                           /s/ Jon Barnes

                                                           Jon Barnes

RJB:jkj

cc:      J. R. Ruhlman, R. G. Ruhlman<PAGE>
Exhibit No. 10(G)

                           THE PROGRESSIVE CORPORATION
                              2002 GAINSHARING PLAN

1.      The Progressive Corporation and its subsidiaries (collectively
        "Progressive" or the "Company") have adopted The Progressive Corporation
        2002 Gainsharing Plan (the "Plan") as part of their overall compensation
        program. The Plan is performance-based and is administered under the
        direction of the Executive Compensation Committee of the Board of
        Directors of The Progressive Corporation (the "Committee").

2.      Plan participants for each Plan year shall be selected by the Committee
        from those officers and regular employees of Progressive who are
        assigned primarily to the Core Business (as defined below), another
        operating business unit or a corporate support function. The gainsharing
        opportunity, if any, for those executive officers who participate in The
        Progressive Corporation 1999 Executive Bonus Plan will be provided by
        and be a component of that plan.

3.      Annual Gainsharing Payments under the Plan will be determined by
        application of the following formula:

  Annual Gainsharing Payment = Paid Earnings x Target Percentage x Performance
                                     Factor

4.      Paid Earnings for any Plan year means the following items paid to a
        participant for the Plan year: (a) regular, vacation, sick, holiday,
        funeral and overtime pay, (b) lump sum merit adjustments based on
        performance and (c) retroactive payments of any of the foregoing items
        relating to the same Plan year.

        For purposes of the Plan, Paid Earnings shall not include any short-term
        or long-term disability payments made to the participant, the earnings
        replacement component of any worker's compensation award or any other
        bonus or incentive compensation awards.

        Notwithstanding the foregoing, if the sum of the regular, vacation,
        sick, holiday and funeral pay received by a participant during a Plan
        year exceeds his/her salary range maximum for that Plan year, then
        his/her Paid Earnings for that Plan year shall equal his/her salary
        range maximum, plus any of the following items received by such
        participant for that Plan year: (a) overtime pay, (b) retroactive
        payments of regular, vacation, sick, holiday, overtime and funeral pay
        and (c) lump sum merit adjustments.

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5.      Target Percentages vary by position. Target Percentages for Plan
        participants typically are as follows:

<TABLE>
<CAPTION>
================================================== ==================
                    POSITION                           TARGET %
-------------------------------------------------- ------------------
<S>                                                <C>
Senior Executives, Senior Managers and Business
Leaders                                                40 - 135%
-------------------------------------------------- ------------------
Top Managers                                           30 - 45%
-------------------------------------------------- ------------------
Senior Managers                                        20 - 25%
-------------------------------------------------- ------------------
Middle Managers                                        10 - 20%
-------------------------------------------------- ------------------
Senior Professionals and Managers                       9 - 15%
-------------------------------------------------- ------------------
Professionals and Supervisors                           3 - 8%
================================================== ==================
</TABLE>

        Target Percentages will be established within the above ranges by, and
        may be changed with the approval of the following officers of The
        Progressive Corporation (collectively, the "Designated Executives"): (a)
        the Chief Executive Officer, and (b) either the Chief Human Resource
        Officer or the Chief Financial Officer. Target Percentages also may be
        changed from year to year by the Designated Executives.

6.      The Performance Factor

        A.     General

               The Performance Factor shall consist of one or more Profitability
               and Growth Components, as described below ("Performance
               Components"). The Performance Components may be weighted to
               reflect the nature of the individual participant's assigned
               responsibilities. The weighting factors may differ among
               participants and will be determined, and may be changed from year
               to year, by or under the direction of the Committee.

        B.     Profitability and Growth Components

               The Profitability and Growth Components measure the overall
               operating performance of Progressive's Core Business (including
               both the Agent Business Segment and Direct Business Segment, but
               excluding Midland Financial Group, Inc.), or a designated
               Business Segment or Sub-Unit thereof, for the Plan year for which
               an Annual Gainsharing Payment is to be made. For purposes of
               computing a Performance Score for these Components, operating
               performance results are measured by one or more Performance
               Matrices, as established by or under the direction of the
               Committee for the Plan year, which assign a Profitability and
               Growth Performance Score to various combinations of

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<PAGE>

               profitability (as measured by the Gainsharing Combined Ratio) and
               growth (based on year-to-year change in Net Earned Premiums)
               outcomes.

               For 2002, and for each Plan year thereafter until otherwise
               determined by the Committee, separate Performance Scores will be
               determined, and separate Gainsharing Matrices will be used, for
               the Agent Business Segment and the Direct Business Segment. For
               purposes hereof, the Agent Business Segment includes Agent Auto
               (including Strategic Alliances Agent Auto), Agent Special Lines
               and Commercial Vehicle (all sources), and the Direct Business
               Segment includes Auto Pro (including Strategic Alliances Direct
               Auto), Internet and Direct Special Lines. For purposes of this
               Plan, Midland Financial Group, Inc. results are excluded from
               both the Agent and Direct Business Segments and, thus, from Core
               Business results. Net operating gains/losses from other Core
               products (such as Homeowner's insurance and Autograph) will be
               apportioned among the Agent and Direct Business Segments in
               accordance with the respective amount(s) of net earned premiums
               generated by such products in each such Business Segment and the
               apportioned gains/losses will be included in the calculation of
               the Gainsharing Combined Ratio.

               The Gainsharing Combined Ratio will be separately determined for
               each of the Agent Business Segment and the Direct Business
               Segment, and for any designated Sub-Unit thereof (e.g., in the
               Agent Business Segment, performance may also be separately
               measured for each geographic region) using the GAAP combined
               ratio as the measure of profitability. The Gainsharing Combined
               Ratio of each such Business Segment or Sub-Unit will then be
               matched with growth in Net Earned Premiums for such Business
               Segment or Sub-Unit, using the applicable Gainsharing Matrix, to
               determine a Performance Score.

        C.     Component Weighting

               For most participants, the Performance Factor will be determined
               solely by the performance results for the Core Business,
               consisting of both the Agent and Direct Business Segments. The
               Performance Score for each of the Agent and Direct Business
               Segments will be separately determined, as described above, by
               application of the appropriate Gainsharing Matrix. The resulting
               Performance Scores for each of the Agent and Direct Business
               Segments will then be assigned and multiplied by a weighting
               factor (based on the percentage of Net Earned Premiums generated
               by each such Business Segment during the Plan year), the weighted
               Performance Scores will be combined and the sum of the weighted
               Performance Scores will be the Performance Score for the Core
               Business.

               As noted above, for most participants, the Performance Factor
               will be the Performance Score for the Core Business. For certain
               employees designated by the Committee, however, the Performance
               Factor will be based on the Performance Scores for both the Core
               Business, as a whole, and their assigned Business Segment.
               Generally, for these employees, the Performance Factor will be
               based 50% on the Core Business Performance Score and 50% on their
               assigned Business Segment's Performance Score. However, for those
               employees assigned principally to the Agent Business Segment who
               are designated by or under the direction of the Committee, the
               Performance Factor will

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<PAGE>

               be based 50% on the Core Business Performance Score, 25% on the
               Agent Business Segment Performance Score and 25% on the
               Performance Score for the Agent Business Segment in his or her
               assigned geographic region. With respect to those IT Business
               Leaders selected by the Designated Executives, the Performance
               Factor will be based 75% on the Core Business Performance Score
               and 25% on their assigned Business Segment Performance Score.

               The Performance Score for each Performance Component will be
               multiplied by the assigned weighting factor to produce a Weighted
               Performance Score. The sum of the Weighted Performance Scores
               equals the Performance Factor. The final Performance Factor can
               vary from 0 to 2.0, based on actual performance versus the
               pre-established objectives.

7.      Subject to Paragraph 8 below, no later than December 31 of each Plan
        year, each participant will receive an initial payment in respect of his
        or her Annual Gainsharing Payment for that Plan year equal to 75% of an
        amount calculated on the basis of Paid Earnings for the first 11 months
        of the Plan year, one month of estimated earnings, performance data
        through the first 11 months of the Plan year (estimated, if necessary)
        and one month of forecasted operating results. No later than February 15
        of the following year, each participant shall receive the balance of his
        or her Annual Gainsharing Payment, if any, for such Plan year, based on
        his or her Paid Earnings and performance data for the entire Plan year.

        Any Plan participant who is then eligible to participate in The
        Progressive Corporation Executive Deferred Compensation Plan ("Deferral
        Plan") may elect to defer all or a portion of the Annual Gainsharing
        Payment otherwise payable to him/her under this Plan, subject to and in
        accordance with the terms of the Deferral Plan.

8.      Unless otherwise determined by the Committee, in order to be entitled to
        receive any portion of an Annual Gainsharing Payment for any Plan year,
        the participant must be assigned to the Core Business or a participating
        business unit or support function on the last day of the 24th payroll
        cycle of such Plan year and employed by Progressive on the payment date
        for that portion of the Annual Gainsharing Payment. Annual Gainsharing
        Payments will be net of any legally required deductions for federal,
        state and local taxes and other items.

9.      The right to any Annual Gainsharing Payment hereunder may not be
        transferred, assigned or encumbered by any participant. Nothing herein
        shall prevent any participant's interest hereunder from being subject to
        involuntary attachment, levy or other legal process.

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<PAGE>

10.     The Plan shall be administered by or under the direction of the
        Committee. The Committee shall have the authority to adopt, alter and
        repeal such rules, guidelines, procedures and practices governing the
        Plan as it shall, from time to time, in its sole discretion, deem
        advisable.

        The Committee shall have full authority to determine the manner in which
        the Plan will operate, to interpret the provisions of the Plan and to
        make all determinations hereunder. All such interpretations and
        determinations shall be final and binding on Progressive, all Plan
        participants and all other parties. No such interpretation or
        determination shall be relied on as a precedent for any similar action
        or decision.

        Unless otherwise determined by the Committee, all of the authority of
        the Committee hereunder (including, without limitation, the authority to
        administer the Plan, select the persons entitled to participate herein,
        interpret the provisions thereof, waive any of the requirements
        specified herein and make determinations hereunder and to select,
        establish, change or modify Performance Components and their respective
        weighting factors, performance targets and Target Percentages) may be
        exercised by the Designated Executives. In the event of a dispute or
        conflict, the determination of the Committee will govern.

11.     The Plan may be terminated, amended or revised, in whole or in part, at
        any time and from time to time by the Committee, in its sole discretion.

12.     The Plan will be unfunded and all payments due under the Plan shall be
        made from Progressive's general assets.

13.     Nothing in the Plan shall be construed as conferring upon any person the
        right to remain a participant in the Plan or to remain employed by
        Progressive, nor shall the Plan limit Progressive's right to discipline
        or discharge any of its officers or employees or change any of their job
        titles, duties or compensation.

14.     Progressive shall have the unrestricted right to set off against or
        recover out of any Annual Gainsharing Payment or other sums owed to any
        participant under the Plan any amounts owed by such participant to
        Progressive.

15.     This Plan supersedes all prior plans, agreements, understandings and
        arrangements regarding bonuses or other cash incentive compensation
        payable to participants by or due from Progressive. Without limiting the
        generality of the foregoing, this Plan supersedes and replaces The
        Progressive Corporation 2001 Gainsharing Plan, as heretofore in effect
        (the "Prior Plan"), which is and shall be deemed to be terminated as of
        December 31, 2001 (the "Termination Date"); provided, that any bonuses
        or other sums earned and payable under the Prior Plan with respect to
        any Plan year ended on or prior to the Termination Date shall be
        unaffected by such termination and shall be paid to the appropriate
        participants when and as provided thereunder.

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<PAGE>

16.     This Plan is adopted, and is to be effective, as of January 1, 2002.
        This Plan shall be effective for 2002 and for each calendar year
        thereafter unless and until terminated by the Committee.

17.     This Plan shall be interpreted and construed in accordance with the laws
        of the State of Ohio.

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