Document:

<PAGE>

                                                                  Exhibit 10.18

January 6, 1999

Dear:

With reference to the Letter Agreement between you and the Burlington Northern
Santa Fe Corporation (the "Corporation") regarding Change in Control, as
amended, The Burlington Northern and Santa Fe Railway Company has decided to
offer you the option of receiving all or a portion of certain payments under the
Letter Agreement in annual installments over a number of years. Any installment
payments would be made pursuant to the terms of the Burlington Northern Santa Fe
Corporation Deferred Compensation Plan (the "Deferred Compensation Plan"), and
would accrue interest at the rate provided under the Deferred Compensation Plan
(currently Moody's AAA Rated Corporate Bond Average) until distributed. Of
course, these provisions would take effect only in the event that you would
otherwise be eligible to receive benefits under the existing terms of the Letter
Agreement.

Pursuant to the Amendment set forth below, benefits under the Letter Agreement
that may be paid in installments include the severance payment equal to three
(3) times your Salary Rate plus three (3) times your Bonus Rate, as described
under Section 4(iii)(b)(I) or 4(iii)(b)(11) of the Letter Agreement. Under the
existing terms of the Letter Agreement, you could receive these amounts
following your Date of Termination by the various methods specified per the
Letter Agreement.

In order to receive all or a portion of the above-described benefits in annual
installment payments, you must agree to the Amendment as set forth below. Please
indicate in the blanks provided below, the percentage of the severance payment
(i.e., 1 to 100 percent) that you would like to receive in the form of
installment payments, as well as the number of years (to a maximum of 10 years)
over which you would like to receive installment payments. The remaining
benefits, if any, will be paid in the form of a lump sum payment no later than
the fifth (5th) day following your Date of Termination. Please note that by
executing this Amendment, you will irrevocably waive the right to receive the
percentage of benefits designated as installment payments in the form of a lump
sum or other payment method. This also means that the Company will be unable to
accelerate the payment of such benefits if you later change your mind, unless
you incur a severe and unexpected financial hardship. Capitalized terms used and
not otherwise defined herein shall have the same meanings as in the Letter
Agreement.

<PAGE>

     A.   In the event I become entitled to receive a payment under either
          Section 4(iii)(b)(1) or 4(iii)(b)(11) of the Letter Agreement, I
          hereby irrevocably elect to receive such payment in the following
          manner in lieu of the payment manner currently set forth in the Letter
          Agreement: (1) _ percent of the payment shall be paid in equal annual
          installments under the Deferred Compensation Plan over a period of _
          years (and in no event more than ten (10) years) at the rate of
          interest provided under the Deferred Compensation Plan, with the first
          such payment commencing in January of the year following my Date of
          Termination; and (2) the balance of the payment shall be paid in a
          lump sum no later than the fifth (5) business day following my Date of
          Termination. The Company, in its sole discretion, may accelerate the
          payment of any remaining amounts due me under Section 4(iii)(b)(1) or
          Section 4(iii)(b)(11) upon its determination that I have incurred a
          severe and unexpected financial hardship; provided however, that any
          such accelerated payment shall not exceed the amount necessary to
          relieve such hardship.

     B.   The Corporation or Affiliate will permit me, upon written request to
          the Deferred Compensation Plan administrator, to change the deferral
          amount percentage, the length of installment payments, and remainder
          lump sum amount once within any twelve (12) month period. Provided
          however, any change other than this initial election shall not be of
          any force or effect unless it was made at least one year prior to the
          Date of Termination.

THIS AMENDMENT WAS NEGOTIATED AND EXECUTED IN THE STATE OF TEXAS AND THE
VALIDITY, INTERPRETATION, CONSTRUCTION AND PERFORMANCE OF THIS AMENDMENT SHALL
BE GOVERNED BY THE LAWS OF THE STATE OF TEXAS.

This Amendment may be executed in several counterparts, each of which shall be
deemed to be original but all of which together will constitute one and the same
instrument.

Please sign below to indicate your acceptance or declination of the terms of
this Amendment. Regardless of whether you accept or decline the terms of this
Amendment, this document must be signed and returned to the Company no later
than January 31, 1999.

Sincerely,

Ricci Gardner<PAGE>

                                                      Exhibit 10.22

                                           Amended and Restated October 16, 2001

              THE BURLINGTON NORTHERN AND SANTA FE RAILWAY COMPANY
                                 SEVERANCE PLAN

PURPOSE OF THE PLAN
-------------------

     The Burlington Northern and Santa Fe Railway Company Severance Plan
("Plan") is intended to provide severance benefits to salaried employees of The
Burlington Northern and Santa Fe Railway Company ("Company") whose employment is
terminated by the Company under the circumstances outlined in this Plan. With
the adoption of this Plan, the Company has also terminated all prior severance
arrangements adopted by predecessor companies except to the extent that an
individual is eligible to receive benefits under such program.

ELIGIBILITY
-----------

     A person shall be an "Eligible Employee" if he or she is an active,
regularly assigned, full-time salaried employee not covered by a collective
bargaining agreement, who is terminated by the Company for other than Cause, and
who executes a general release agreement in the form as established by the
Company or the Committee under this Plan; provided, however, an employee who is
party to an individual severance agreement with the Company or its affiliates
and under which benefits are paid upon termination shall not constitute an
Eligible Employee. Notwithstanding the foregoing, an employee who does not
execute a general release and who otherwise satisfies the requirements of an
Eligible Employee shall be entitled to two weeks' Base Salary as severance, but
no other benefits under this Plan.

     On an exception basis, the Company may, in its sole discretion, offer the
benefits of this Plan, or a reduced portion of the benefits, on an individual
basis as an inducement to a mutually agreed termination of employment.

DEFINITIONS
-----------

     1.   "Credited Service" shall be defined as months of vesting service for
          which each employee is credited under the BNSF Retirement Plan. A
          partial month of service shall be credited as a full month.

     2.   "Base Salary" means the Eligible Employee's highest regular base
          salary during the 24 month period prior to the date of termination of
          employment, excluding overtime and bonuses, computed on a weekly
          basis.

     3.   "Committee" means a committee comprised of the Executive Vice
          President Law & Chief of Staff and the Vice President Human Resources.
          The Committee shall have discretionary authority to administer,
          construe and interpret the Plan, to decide all questions of
          eligibility, to determine the amount, manner and time of payment of
          any benefits hereunder, and to make all other determinations deemed
          necessary or advisable for the administration of the Plan.

     4.   "Company" means The Burlington Northern and Santa Fe Railway Company,
          and its wholly owned subsidiaries which elect to participate.

     5.   "Severance Allowance" means the total Severance Allowance available to
          an Eligible Employee pursuant to the Plan.

     6.   "BNSF Retirement Plan" means the qualified retirement plan maintained
          by the Company.

<PAGE>

     7.   "Incentive Payments" means gross cash payments earned under the
          Incentive Compensation Plan (ICP).

     8.   "Vacation" means the vacation amount as provided under the Company's
          existing vacation policy. In the event an Eligible Employee has a
          written agreement providing additional vacation benefits, that
          agreement will govern.

     9.   "Cause" shall mean (a) the failure by the employee to substantially
          perform the assigned duties with the Company in accordance with the
          standards of the Company (other than any such failure resulting from
          incapacity due to physical or mental illness), or (b) the willful
          engaging by the employee in conduct which is demonstrably and
          materially injurious to the Company, monetarily or otherwise. For
          purposes of this Subsection, no act, or failure to act, shall be
          deemed "willful" unless done, or omitted to be done, by the employee
          not in good faith and without reasonable belief that such action or
          omission was in the best interest of the Company.

DURATION AND TIMETABLE
----------------------

     1.   This Plan shall continue in effect through December 31, 2001;
          provided, however, that commencing on January 1, 2002, and each
          January 1 thereafter, the Plan shall automatically be extended for one
          additional year, provided that the Company or the President of the
          Company reserves the right to amend or terminate all or any portion of
          the Plan at any time.

     2.   The Company will determine the date an Eligible Employee's termination
          will be effective. In the event an Eligible Employee resigns or
          otherwise terminates employment with the Company prior to the
          effective Date of Termination, he/she forfeits all further
          participation in this Plan.

SEVERANCE ALLOWANCE
-------------------

     The Plan will provide an Eligible Employee a specified amount of money at
the time of separation and certain other benefits.

     The amount of the Severance Allowance will be determined under one of the
following schedules.

     A.   A lump sum allowance in an amount equal to the higher of (1) or (2):

          (1)  One week's Base Salary times years of Credited Service, plus

               One  week's Base Salary per $4,000 of annual Base Salary, plus

               One week's Base Salary for each year over 40 years of age.

          (2)  Two weeks' Base Salary times years of Credited Service.

          The minimum payment under Schedule A will be eight (8) weeks' Base
          Salary and the maximum benefit will be two (2) years' Base Salary.

     B.   In the case of a discretionary individual Severance Allowance provided
as an inducement to a mutually agreed termination of employment, a lump sum
amount determined solely by the Company that is less than the amount that would
be provided under Schedule A of this section.

     The time and method of payment of a Severance Allowance will be determined
by the Company, but it is intended that payments will be made within 30 days of
receipt of the general release by Human Resources. Severance Allowance payments
will be subject to withholdings for federal income tax, state

                                   - page 2 -

<PAGE>

income tax where applicable, and Railroad Retirement Tax and other appropriate
deductions, but shall not constitute compensation under any Company retirement
plan.

     Notwithstanding the foregoing provisions of this Plan, the amount of any
payment provided under this Plan shall be reduced by (1) any similar payment
made by the Company required by any federal or state law including but not
limited to the Worker Adjustment and Retraining Notification Act with respect to
such termination of employment, and (2) if the employee is in inactive status,
the amount of any short-term disability income benefits the Company or a Company
plan paid to the Eligible Employee in the preceding twelve (12) months. In
addition, notwithstanding the foregoing provisions of the Plan, no payments will
be made to an Eligible Employee or his or her spouse or beneficiary (a) if the
Eligible Employee is offered the benefit of Supplement D under the BNSF
Retirement Plan; or (b) if a pension commences to be paid (or would commence to
be paid if the individual had not deferred the commencement date) to the
Eligible Employee, spouse or beneficiary pursuant to Supplement A, B, C or D of
the BNSF Retirement Plan, except as set forth in the following paragraph.

SUPPLEMENT D TO THE BNSF RETIREMENT PLAN
----------------------------------------

     If the early retirement window benefit payable to the Eligible Employee
under Supplement D of the BNSF Retirement Plan would have been greater if the
benefit was calculated under subparagraph D-5(1) rather than subparagraph D-5(2)
(disregarding subparagraph D-5(4)), then the excess of such benefit calculated
under subparagraph D-5(1) over the benefit calculated under subparagraph D-5(2)
(disregarding subparagraph D-5(4)) will be paid to the Eligible Employee under
this Plan in a lump sum payment.

     If the early retirement window benefit determined under Paragraph D-5 of
Supplement D to the BNSF Retirement Plan for an eligible Participant is reduced
to enable the BNSF Retirement Plan to meet the requirements of Sections
401(a)(4) and 410(b) of the Internal Revenue Code and such reduction is not paid
from the Burlington Northern Santa Fe Supplemental Retirement Plan, the amount
of such reduction shall be paid under this Plan.

UNPAID LEAVE OF ABSENCE
-----------------------

     Eligible Employees who are eligible to retire under the early retirement
provisions of the BNSF Retirement Plan as of their date of termination may elect
to be placed upon an Unpaid Leave of Absence until the earlier of the date the
Eligible Employee elects to begin receiving benefits under the BNSF Retirement
Plan, reaches age 65 or reaches 30 years of service at or after age 62.

     Eligible Employees whose age and Credited Service when added together total
at least 70, or who are at least 50 years of age with five (5) years of Credited
Service, and who are not eligible under paragraph 1 above, may elect to be
placed upon an Unpaid Leave of Absence until eligible to commence an early
retirement benefit under the BNSF Retirement Plan.

     An Eligible Employee who elects to be placed upon an Unpaid Leave of
Absence may irrevocably elect to spread his or her Severance Allowance over a
period of up to two years from the date the Unpaid Leave of Absence commences,
provided such election is made prior to termination of employment and in
accordance with such restrictions as the Committee may impose. In the event the
Eligible Employee terminates his or her employment, any remaining amounts due
shall be paid in a lump sum.

     An Eligible Employee who elects to be placed upon an Unpaid Leave of
Absence will continue to accrue benefit and vesting service under the BNSF
Retirement Plan to the extent consistent with applicable IRS requirements.

     If the Eligible Employee elects the Unpaid Leave of Absence, there are
other special rules applicable as described below.

                                   - page 3 -

<PAGE>

     Notwithstanding the above provisions dealing with Unpaid Leave of Absence,
the Eligible Employee will be treated as having terminated employment, will not
have a right to elect to be placed upon an Unpaid Leave of Absence and will not
continue to accrue benefit or vesting service under the BNSF Retirement Plan if:

     a. a retirement benefit under the BNSF Retirement Plan commences to be paid
(or would commence to be paid if the Eligible Employee had not deferred the
commencement of such retirement benefit) to the Eligible Employee, spouse or
beneficiary pursuant to Supplement A, B, C or D of the BNSF Retirement Plan; or

     b. the benefit accrued during the Unpaid Leave of Absence will cause the
BNSF Retirement Plan to fail to meet the requirements of Section 401(a) or
410(b) of the Internal Revenue Code.

OTHER BENEFITS
--------------

     All welfare benefits and participation in compensation plans shall cease
upon your date of termination or the date your unpaid leave commences except as
described below.

     HEALTH CARE BENEFITS
     --------------------

          The Company will pay the premiums for continuation coverage under the
     medical and dental plan pursuant to the Consolidated Omnibus Budget
     Reconciliation Act ("COBRA") for six (6) months and the Eligible Employee
     may purchase up to an additional twelve (12) months of COBRA coverage or
     the number of months required by law; provided coverage will terminate when
     an individual is covered under another group medical and dental plan.

          If at the end of the six (6)-month period an Eligible Employee has
     begun receiving benefits under Article 6 or 7 of the BNSF Retirement Plan,
     the Eligible Employee will be eligible to commence retiree medical and life
     coverage under the BNI or SFP retiree medical and life plans, if eligible
     under those plans. The Eligible Employee will lose eligibility for retiree
     medical and life coverage if he or she does not commence such coverage the
     day immediately following the end of the six (6)-month period.

          If at the end of the six (6)-month period, the Eligible Employee is
     not yet eligible to commence benefits under Article 6 or 7 of the BNSF
     Retirement Plan, the Eligible Employee will be able to elect retiree
     medical and life coverage as follows: a) if on a leave of absence,
     immediately upon the end of the leave of absence at the Eligible Employee's
     retirement date under Article 6 or 7 of the BNSF Retirement Plan provided
     he or she is eligible for retiree medical and life coverage pursuant to the
     terms of the retiree medical and life insurance plan or b) if not on a
     leave of absence, and is receiving benefits under Supplement D of the BNSF
     Retirement Plan, on the Eligible Employee's earliest retirement date under
     Article 6 or 7 of the BNSF Retirement Plan provided he or she is eligible
     for retiree medical and life coverage pursuant to the terms of the retiree
     medical and life insurance plan. The Eligible Employee will lose
     eligibility for retiree medical and life coverage if he or she does not
     commence such coverage the first day he or she is eligible for benefits
     under Article 6 or 7 of the BNSF Retirement Plan.

          A conversion privilege for employee life insurance, less any BNSF
     group term life insurance for which the Eligible Employee is eligible as a
     retiree, will be provided within 31 days of the date coverage under the
     active employee plan ceases, i.e., the Date of Termination or the date the
     Unpaid Leave of Absence commences.

     INVESTMENT AND RETIREMENT PLAN
     ------------------------------

          Eligible Employees may elect to keep their accounts in the Investment
     and Retirement Plan or to receive their account balance upon termination.
     However, Eligible Employees on an Unpaid Leave of Absence will not be
     eligible for a distribution until the termination of the Unpaid Leave of
     Absence, and loan payments will be required to be made while on leave.

                                   - page 4 -

<PAGE>

    STOCK PLANS
    -----------

          If the Eligible Employee is terminated under this Plan, stock awards
    will become exercisable or restrictions shall lapse in an amount and for the
    limited period of time set forth in the applicable stock plans. If the
    Eligible Employee elects an Unpaid Leave of Absence, the right to an Unpaid
    Leave of Absence is contingent upon the Eligible Employee's agreement that
    stock awards will be treated as if the Eligible Employee's last day of
    compensated service is the Date of Termination.

    INCENTIVE PAYMENTS
    ------------------

          An Eligible Employee shall be entitled to a pro rata ICP payment based
     upon the date of termination or the day the Unpaid Leave of Absence
     commences and based upon Company performance. The ICP payment will be made
     at the same time active employees receive their payments.

    VACATION
    --------

          Accrued and earned vacation will be paid in a lump sum following the
     Date of Termination or the date the Unpaid Leave of Absence commences.

    OUTPLACEMENT COUNSELING
    -----------------------

          The Company may provide, at times and places specified by the Company,
     outplacement counseling as designated by the Company to Eligible Employees.
     The Company will have sole discretion in the selection of the outside
     vendor and services to be provided.

CLAIM REVIEW PROCEDURE
----------------------

     1.   All inquiries concerning claims under the Plan shall be submitted to
          the Company and shall be addressed as follows: Ms. Gloria Zamora, Vice
          President Human Resources, BNSF, 2500 Lou Menk Drive, Ft. Worth,
          Texas, 76131.

          In the event that any claim for benefits is denied in whole or in
          part, the Company shall notify the claimant in writing of such denial
          and shall advise the claimant of his or her right to a review thereof.
          Such written notice shall set forth, in a manner calculated to be
          understood by the claimant, specific reasons for such denial, specific
          references to the Plan provisions on which such denial is based, a
          description of any information or material necessary for the claimant
          to perfect the claim, an explanation of why such material is necessary
          and an explanation of the Plan's review procedure. Such written notice
          shall be given to the claimant within a reasonable period of time
          after the claim is filed with the Company.

     2.   Any person or his or her duly authorized representative, whose claim
          for benefits is denied in whole or in part may appeal from such denial
          by submitting to the Company a request for a review of the claim
          within 65 days after receiving written notice of such denial from the
          Company. The Company shall give the claimant an opportunity to review
          pertinent documents in preparing his or her request for review.

     3.   The request for review must be in writing and shall be addressed as
          follows: Ms. Gloria Zamora, Vice President Human Resources, BNSF, 2500
          Lou Menk Dr., Fort Worth, Texas 76131. The request for review shall
          set forth all of the grounds upon which it is based, all facts and
          support thereof and any other matters which the claimant deems
          pertinent. The Company may require the claimant to submit such
          additional facts, documents or other material as the Company may deem
          necessary or appropriate in making its review.

     4.   The Company shall act upon each request for review within 60 days
          after receipt thereof unless special circumstances require further
          time for processing, but in no event shall the

                                   - page 5 -

<PAGE>

          decision on review be rendered more than 120 days after the Company
          receives the request for review.

     5.   The Company shall give written notice of its decision to the claimant.
          In the event that the Company confirms the denial of application for
          benefits in whole or in part, such notice shall set forth, in a manner
          calculated to be understood by the claimant, the specific reasons for
          such denial and specific references to the Plan provisions on which
          the decision is based.

ERISA REQUIREMENTS
------------------

    The following paragraphs contain specific information required by the
    Employee Retirement Income Security Act of 1974 (ERISA):

    The name of the Plan is The Burlington Northern and Santa Fe Railway
    Company Severance Plan.

    The Sponsor of the Plan is:

    The Burlington Northern and Santa Fe Railway Company 2500 Lou Menk Drive

    Fort Worth, Texas 76131

    The administrator of the Plan is the Committee. The Committee can be
    contacted by writing:

    The BNSF Severance Plan Committee
    c/o Ms. Gloria Zamora
    2500 Lou Menk Drive
    Fort Worth, Texas 76131

    The Plan Administrator may be contacted by calling (817) 352-3690.

    Mr. Jeffrey Moreland, Executive Vice President-Law and Chief of Staff, The
    Burlington Northern and Santa Fe Railway Company, 2650 Lou Menk Drive, Fort
    Worth, Texas 76131, is designated as agent for legal process. Service of
    legal process may also be made upon written request to the Plan
    Administrator.

    The Employer Identification Number (EIN) assigned by the Internal Revenue
    Service is 41-6034000.

    You are entitled to certain rights and protections under the Employee
    Retirement Income Security Act of 1974 (ERISA). ERISA provides that all plan
    participants shall be entitled to:

         examine, without charge at the office of the Plan Administrator, all
         plan documents and copies of all documents filed by the plan with the
         U.S. Department of Labor, such as detailed annual reports and plan
         descriptions.

         obtain copies of all plan documents and other plan information upon
         written request to the Plan Administrator. A reasonable charge may be
         made for the copies.

         receive a summary of the plan's annual report. The Plan Administrator
         is required by law to furnish each participant with a copy of this
         summary annual report.

In addition to creating rights for plan participants, ERISA imposes duties upon
people who are responsible for the operation of the plan. The people who operate
your plan, called "fiduciaries" of the plan, have the duty to do so prudently
and in the interest of you and other plan participants and beneficiaries. No
one, including your employer or any other person, may fire you or otherwise
discriminate against you in any way to prevent you from obtaining a benefit or
exercising your rights under ERISA. If your claim for a benefit is denied in
whole or in part, you must receive a written explanation of the reason for the
denial. You have a right to have the plan reviewed and reconsider your

                                   - page 6 -

<PAGE>

claim. Under ERISA, there are steps you can take to enforce the above rights.
For instance, if you request materials from the plan and do not receive them
within 30 days, you may file suit in a federal court. In such a case, the court
may require the Plan Administrator to provide the materials and pay you up to
$100 a day until you receive the materials, unless the materials were not sent
because of reasons beyond the control of the administrator. If you have a claim
for benefits which is denied or ignored, in whole or in part, you may file suit
in a state or federal court. If it should happen that plan fiduciaries misuse
the plan's money, or if you are discriminated against for asserting your rights,
you may seek assistance from the U. S. Department of Labor, or you may file suit
in a federal court. The court will decide who should pay court costs and legal
fees. If you are successful, the court may order the person you have sued to pay
these costs and fees. If you lose, the court may order you to pay these costs
and fees; for example, if it finds your claim is frivolous.

If you have any questions about this statement or your rights under ERISA, you
should contact the Plan Administrator or the Area Office of the U.S.
Labor-Management Service Administration, Department of Labor.

DISCLAIMER

     The adoption of this Plan is entirely voluntary on the part of the Company
and is not intended nor shall be construed as creating a contract of employment
between the Company or its successors and an Eligible Employee, nor shall it be
construed as a term of employment. All participants are employees at the will of
the Company.

                                   - page 7 -

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00034-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00034-of-00352.parquet"}]]