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                                                                    EXHIBIT 10.1

              First Amendment to The Goodyear Tire & Rubber Company
                    Deferred Compensation Plan For Executives
                  (Amended and Restated as of January 1, 2002)

        Effective December 3, 2002, Section 5.1 of The Goodyear Tire & Rubber
Company Deferred Compensation Plan For Executives (Amended and Restated as of
January 1, 2002) is amended in its entirety as follows:

        SECTION 5.1. DESIGNATED PARTICIPANTS SUBJECT TO MANDATORY DEFERRALS. (a)
Prior to December 3, 2002, any Performance Compensation, Salary or other cash
compensation earned by any Executive Officer which, if paid as and when due,
would not be deductible by the Company for Federal Income Tax purposes by reason
of the limitations set forth at, or the provisions of, Section 162(m) of the
Code and the regulations and rulings related thereto (for whatever reason such
limitations are exceeded or the compensation payable to such Executive Officer
is not excluded therefrom or the provisions thereof do not permit the deduction
of such compensation) shall automatically be deferred until such time as may be
necessary in order for the Company to assure the deductibility for Federal
Income Tax purposes of all such compensation when paid to such Executive
Officer. The Company's determination of the deductibility by the Company of such
compensation of any Participant for Federal Income Tax purposes shall be final
and binding on such Participant. To the extent possible, if the Executive
Officer whose compensation is being or to be deferred has elected to defer
Performance Compensation or Salary in accordance with Article IV of the Plan,
such amounts will be so deferred prior to any deferral under this Article V. The
Mandatory Deferred Amount in respect of each Plan Year (as adjusted by
Equivalents) shall be payable as Mandatory Deferred Compensation.

        (b) On or after December 3, 2002, any Performance Compensation, Salary
or other compensation paid to any Executive Officer will not be subject to
Mandatory Deferral.

        Executed at Akron, Ohio effective as of the 3rd day of December, 2002.

                             The Goodyear Tire & Rubber Company

                      By:    /s/ Kathleen T. Geier
                             ---------------------------------------
                             Senior Vice President - Human Resources

ATTEST:
/s/ Bert Bell
---------------------
Assistant Secretary

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                                                                    EXHIBIT 10.2

                               AMENDMENT NO. 1 TO

                               UMBRELLA AGREEMENT

This Amendment No. 1 to the Umbrella Agreement dated as of June 14, 1999
("Umbrella Agreement") is dated as of January 1, 2003 ("AMENDMENT NO. 1") and is
by and between The Goodyear Tire & Rubber Company, a company organized and
existing under the laws of the State of Ohio of the United States of America
("GOODYEAR") and Sumitomo Rubber Industries, Ltd., a company organized and
existing under the laws of Japan ("SRI").

WITNESSETH:

        WHEREAS, the parties desire to delete the time periods to attain certain
brand market shares and extend the period for suspension of exit rights.

NOW, THEREFORE, IT IS AGREED AS FOLLOWS:

1.      TIME PERIODS TO ATTAIN 6% OF MARKET FOR GOODYEAR BRANDS ARE DELETED

The parties hereby delete entirely Article 17.01(i) from the Umbrella Agreement.

2.      ADDITIONAL PERIOD OF SUSPENSION OF EXIT RIGHTS

        The parties hereby lengthen the five year suspension period under
Article 17.02 of the Umbrella Agreement to ten years and restate such Article as
follows:

               17.02 Suspension of Exit Rights. Notwithstanding any other
               provision of this Agreement, neither SRI nor Goodyear will
               exercise any Global Exit Right or Regional Exit Right pursuant to
               paragraph (d) through and including (h) of Article 17.01 prior to
               the tenth anniversary of the Closing; provided that following
               such tenth anniversary SRI and Goodyear may exercise any Global
               Exit Right or Regional Exit Right that may have accrued during
               the preceding ten years but which such Party was restricted from
               exercising as a result of this Article 17.02, as amended.

3.      GENERAL

        3.1    The parties hereby amend the Umbrella Agreement to give effect to
               the provisions of this Amendment No. 1 but in all other respects
               the other

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               terms and conditions of the Umbrella Agreement shall continue
               without change.

        3.2    The parties hereby acknowledge that expressions used in this
               Amendment No. 1 will have the same meanings as are ascribed
               thereto in the Umbrella Agreement unless otherwise specifically
               defined herein.

        IN WITNESS WHEREOF, the parties hereto have caused this Amendment
No. 1 to the Umbrella Agreement to be duly executed as of the day and year first
above written in this Amendment No. 1.

                                    THE GOODYEAR TIRE & RUBBER COMPANY

                                    By: /s/ CLARK E. SPRANG
                                        ----------------------------------------
                                            Clark E. Sprang
                                    Title:  Senior Vice President
                                            Business Development and Integration

                                    Attest: /s/ ANTHONY E. MILLER
                                            ------------------------------------
                                            Anthony E. Miller
                                    Title:  Assistant Secretary

                                    SUMITOMO RUBBER INDUSTRIES, LTD.

                                    By: /s/ RYOCHI SAWADA
                                        ----------------------------------------
                                            Ryochi Sawada
                                    Title:  Representative Director and
                                            Executive Director

                                       2<PAGE>

                                                                    EXHIBIT 10.3

                                                             EXECUTION COPY

            FIRST AMENDMENT, dated as of December 10, 2002 (this "Amendment"),
to the Receivables Purchase Agreement (the "Agreement"), dated as of April 27,
2001, between The Goodyear Tire & Rubber Company ("Goodyear"), an Ohio
corporation, as seller (in such capacity, the "Seller"), and Wingfoot A/R LLC, a
Delaware limited liability company (the "Issuer").

                                   WITNESSETH:

            WHEREAS, the Seller has requested, and, upon this Amendment becoming
effective, the Issuer has agreed, that certain sections of the Agreement be
amended in the manner provided for in this Amendment.

            NOW, THEREFORE, the parties hereto hereby agree as follows:

            1. Defined Terms. All capitalized terms used herein shall have the
meanings given to them in the Definitions List attached to the Base Indenture
(the "Base Indenture"), dated as of April 27, 2001, between the Issuer and
JPMorgan Chase Bank (formerly known as The Chase Manhattan Bank), as indenture
trustee (the "Indenture Trustee"), or the Series 2001-1 Indenture Supplement,
dated as of April 27, 2001, as amended (the "Series 2001-1 Supplement"), among
the Issuer, Goodyear, as collection agent (in such capacity, the "Collection
Agent"), the several commercial paper conduits listed on Schedule I thereto (the
"CP Conduit Purchasers"), the banks party thereto with respect to each CP
Conduit Purchaser (the "APA Banks"), the agent banks party thereto with respect
to each CP Conduit Purchaser (the "Funding Agents"), JPMorgan Chase Bank, in its
capacity as administrative agent for the CP Conduit Purchasers, the APA Banks
and the Funding Agents (the "Administrative Agent"), and the Indenture Trustee.
If a capitalized term used herein is given different meanings by the Base
Indenture and the Series 2001-1 Supplement, the meaning given in the Series
2001-1 Supplement shall control.

            2. Amendment to Section 1.1. Section 1.1 of the Agreement is hereby
amended by adding the following new definitions in alphabetical order:

            "Actuarial Report" means a report prepared by a Plan's outside
     actuary not less frequently than annually, showing the amount of any
     Minimum Funding Obligation that the actuary estimates will be due for the
     period covered by such report.

            "Minimum Funding Obligation" means the amount of any quarterly or
     annual contribution to a Plan that is required under Section 412 of the
     Code.

            3. Amendment to Section 4.2. Section 4.2 of the Agreement is hereby
amended by:

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                                                                               2

                        (a) deleting clause (iii) of Section 4.2(p) and
            inserting in lieu thereof the following new clause (iii):

                        (iii) Either (A) based on the most recent Actuarial
                  Report delivered to the Seller, the Seller will not have a
                  Minimum Funding Obligation with respect to any Plan in the
                  next 90 days, or (B) the most recent Actuarial Report
                  delivered to the Seller shows that a Minimum Funding
                  Obligation is due with respect to a Plan in less than 90 days
                  and the Seller will have satisfied such Minimum Funding
                  Obligation no later than 5 Business Days after the Seller
                  received such Actuarial Report;

                        (b) deleting the word "and" from the end of clause (iv)
            thereof;

                        (c) deleting the period at the end of clause (v) thereof
            and inserting a semicolon and the word "and" in lieu thereof; and

                        (d) adding the following new clause (vi) to Section
            4.2(p):

                        (vi) No other event or condition with respect to the
                  Seller or any of its ERISA Affiliates or any Plan or
                  Multiemployer Plan has occurred or could reasonably be
                  expected to occur that could reasonably be expected to cause a
                  lien to be imposed under ERISA or the Code on the property or
                  the assets of the Seller or any of its ERISA Affiliates in
                  respect of any Plan or Multiemployer Plan.

            4. Amendment to Section 6.1. Section 6.1 of the Agreement is hereby
amended by deleting the references to "BB" and "Ba2" from clause (f) thereof and
inserting in lieu thereof references to "BB-" and "Ba3", respectively.

            5. Conditions to Effectiveness. This Amendment shall become
effective on December 10, 2002 (the "Amendment Effective Date") if each of the
following conditions precedent shall have been satisfied on or prior to such
day:

            (a)   The Administrative Agent shall have received, with a copy for
     each Funding Agent, this Amendment duly executed and delivered by the
     Seller and the Issuer; and

            (b)   The conditions to the effectiveness of the Second Amendment,
     dated as of the date hereof, to the Series 2001-1 Supplement shall have
     been satisfied.

            6. Miscellaneous

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                                                                               3

            (a)   Payment of Expenses. The Seller agrees to pay or reimburse the
     Administrative Agent for all of its out-of-pocket costs and reasonable
     expenses incurred in connection with this Amendment, including, the
     reasonable fees and disbursements of its counsel.

            (b)   No Other Amendments; Confirmation. Except as expressly
     amended, modified and supplemented hereby, the provisions of the
     Agreement are and shall remain in full force and effect.

            (c)   Governing Law; Counterparts. (i) THIS AMENDMENT SHALL BE
     GOVERNED BY, AND CONSTRUED IN ACCORDANCE WITH, THE LAWS OF THE STATE OF
     NEW YORK, AND THE OBLIGATIONS, RIGHTS AND REMEDIES OF THE PARTIES
     HEREUNDER SHALL BE DETERMINED IN ACCORDANCE WITH SUCH LAWS.

                  (ii) This Amendment may be executed in two or more
         counterparts (and by different parties on separate counterparts), each
         of which shall be an original, but all of which together shall
         constitute one and the same instrument. A set of the copies of this
         Amendment signed by all the parties shall be lodged with the
         Administrative Agent. This Amendment may be delivered by facsimile
         transmission of the relevant signature pages hereof.

     IN WITNESS WHEREOF, the Seller and the Issuer have caused this Amendment
to be duly executed by their respective officers as of the day and year first
above written.

                                      WINGFOOT A/R LLC

                                      By: /s/ DARREN R. WELLS
                                         ----------------------
                                         Name: DARREN R. WELLS
                                         Title: VICE PRESIDENT & TREASURER

                                      THE GOODYEAR TIRE & RUBBER COMPANY

                                      By: /s/ DARREN R. WELLS
                                         ----------------------
                                         Name: DARREN R. WELLS
                                         Title: VICE PRESIDENT & TREASURER

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