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                                                                   EXHIBIT 10(k)

                                  May 22, 2003

Dear Steve:

         The purpose of this letter is to set forth the agreement relating to
the severance package we have discussed in connection with your departure from
The J. M. Smucker Company (the "COMPANY") effective on, or prior to, July 1,
2003.

         Please review provisions of this comprehensive severance package
carefully. As you know, we advise that you consult with your attorney concerning
all of the terms of the package, especially the waiver and release, before you
sign this agreement. The offer represented by this letter will remain open to
you for acceptance for 21 days from the date that you receive the letter. The
Company reserves the right after that time to revoke the offer.

         1.       Benefits. Health benefits and basic life insurance will
continue through the end of the month of the last day of your employment. For
example, if the last day of employment is July 1, 2003, health benefits and
basic life insurance will continue through July 31, 2003. Thereafter, the
Company will pay your COBRA portion of your healthcare premium for a period of
twelve months or until you secure other health insurance, whichever is shorter.
This premium shall cover each of the individuals currently covered under the
family policy in place as of the date of this letter. Other benefits provided to
you as an employee of the Company will cease on the last day of employment,
except as may otherwise be provided under a particular plan.

         2.       Payment for Waiver and Release.

                  (a) The Company will pay you severance equal to seventeen
weeks' salary, which is equal to the gross amount of $84,014. This is pursuant
to the Company's basic severance policy of one weeks' salary for each year of
service.

                  (b) In addition to the severance payment provided for in
subparagraph (a), above, and in consideration for your waiver and release of any
and all claims that you may have against the Company or others, as provided in
paragraph 5, below, you will receive (i) an additional payment in the gross
amount of $222,390, (ii) a payment equal to the current value of the 4,000
shares previously awarded to you under the Company's restricted stock plan
(based on the closing price of the Company's common share on the date of this
letter of $36.47) equal to the gross amount of $145,880, (iii) a payment in the
gross amount of $19,660, which represents your pro rata share of any amounts due
under the Company's Management Incentive Program for fiscal year 2004, and (iv)
$50,000 for outplacement services or such other purposes as you in your
discretion may determine.

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Steven J. Ellcessor
Page 2

                  (c) The payments made under subparagraph 2 (a) will be made on
the last day of employment, and under 2 (b) will be made on the effective date
of this agreement as set forth in paragraph 6 below.

         3.       Vacation. You will also receive a payment in the amount of
$31,136 for your accrued, unused vacation. The vacation payment will be made to
you on your last day of employment.

         4.       Stock Options. All stock options previously awarded to you
that are vested as of your last day of employment with the Company, which date
shall be July 1, 2003, shall remain your property. These options will remain in
effect for the original ten-year period and you will retain the right to
exercise these options in accordance with the Smucker stock option agreements
entered into by you with the Company and the terms of the plans pursuant to
which the options were granted.

         5.       Waiver and Release. By signing this letter agreement, you
acknowledge and agree that the commitments of the Company to you in paragraph 2
(b), above, are in addition to anything to which you are otherwise entitled upon
your termination and are in exchange for your waiver and release as follows:

         I, Steven J. Ellcessor, by my execution of this letter agreement, do
         hereby waive any rights or claims against The J. M. Smucker Company or
         its subsidiaries and any of their respective directors, officers, or
         employees that I may have as of the date of such execution under the
         federal Age Discrimination in Employment Act of 1967 (29 U.S.C. 621 et
         seq.), as amended, any state laws relating to discrimination, or any
         other federal, state, or local statute, regulation, or ordinance
         relating to discrimination. I further waive all causes of action,
         whether in contract or in tort, in any way related to my employment or
         my termination, including without limitation any claim of wrongful
         discharge or relating to emotional distress. I also hereby release The
         J. M. Smucker Company, its subsidiaries, and all of their respective
         directors, officers, and employees from all liability of any kind with
         regard to any such rights, claims, or causes of action.

         6.       Effective Date of Agreement. This agreement will not become
effective until seven days after its execution by you, during which period you
will have the absolute right to revoke this agreement. In the event of such
revocation, this agreement will be wholly and completely void, without any
effect whatsoever and you will be obligated to repay to the Company all amounts
received pursuant to or in connection with this agreement.

         7.       General. This agreement, including without limitation the
waiver and release,

                  (a) sets forth our entire agreement with regard to your
termination, and there are no other agreements or understandings between us of
any kind, written or oral,

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Steven J. Ellcessor
Page 3

                  (b) will be binding upon and inure to the benefit of our
respective successors, assigns, heirs, and representatives, as the case may be,
and

                  (c) will be governed by and construed in accordance with the
laws of the State of Ohio, without regard to conflicts of laws.

         7.       Confidentiality. The terms of this agreement, including the
fact that there is such an agreement, are confidential. Each of us will maintain
that confidentiality and neither of us will disclose any of the terms to any
third party except as may be required by law or under a subpoena issued by a
court of competent jurisdiction.

         8.       Withholding. All amounts payable to you under this agreement
will be subject to normal withholding and deductions. You acknowledge and agree
that you will be fully and totally responsible for all taxes due with respect to
any payments hereunder, regardless of the amount of taxes withheld by the
Company.

         If the provisions set forth above are acceptable to you, please accept
by signing one copy of this letter where indicated below and return it to me.

                                    Very truly yours,

                                    THE J. M. SMUCKER COMPANY

                                    By /s/ Tim Smucker
                                       -------------------------------
                                       Tim Smucker
                                       Chairman and Co-CEO
Accepted and agreed this
17 day of June, 2003.

/s/ Steven J. Ellcessor
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Steven J. Ellcessor<PAGE>
                                                             Exhibit 10(a)(xxi)

                                 FIRST AMENDMENT
                                       TO
                         SEVERANCE PROTECTION AGREEMENT

This First Amendment to Severance Protection Agreement is made this ____ day of
200__, by and between the "Company" (as hereinafter defined) and __________ (the
"Executive").

                                   WITNESSETH

         WHEREAS, pursuant to a Severance Protection Agreement between the
Company and Executive dated _____, 200__ (the "Agreement"), in order to induce
Executive to remain in the employ of the Company, the Company agreed to provide
certain benefits to Executive in the event Executive's employment is terminated
as a result of, or in connection with, a Change in Control; and

         WHEREAS, the Company and Executive desire to amend the Agreement to
clarify the components of the defined term "Bonus Amount" as hereinafter set
forth; and

         WHEREAS, capitalized terms used but not defined herein shall have the
meaning ascribed to them in the Agreement.

         NOW, THEREFORE, in consideration of the foregoing and intending to be
legally bound hereby, the Company and Executive agree as follows:

1. Amendment. Section 2.3 of the Agreement entitled "Bonus Amount" is hereby
amended and restated in its entirety as follows:

         Bonus Amount. For purposes of this Agreement, "Bonus Amount" shall mean
         the greater of (x) the most recent annual bonus (including both cash
         bonus and any cash bonus foregone by the Executive in exchange for
         restricted stock units of the Company) paid or payable to the
         Executive, or, if greater, the annual bonus (including both cash bonus
         and any cash bonus foregone by the Executive in exchange for restricted
         stock units of the Company) paid or payable for the full fiscal year
         ended before the fiscal year during which a Change in Control occurred,
         or (y) the annual bonus (including both cash bonus and any cash bonus
         foregone by the Executive in exchange for restricted stock units of the
         Company) which would be paid or payable for the fiscal year during
         which the Change in Control occurred if all performance goals or other
         criteria established with respect to bonuses for such fiscal year were
         fully satisfied, or (z) the average of the annual bonuses (including
         both cash bonus and any cash bonus foregone by the Executive in
         exchange for restricted stock units of the Company) paid or payable
         during the three full fiscal years ended

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         before the Termination Date or, if greater, the three full fiscal years
         ended before the Change in Control (or, in each case, such lesser
         period for which annual bonuses (including both cash bonus and any cash
         bonus foregone by the Executive in exchange for restricted stock units
         of the Company) were paid or payable to the Executive).

2. No Other Amendment. Except as set forth herein, all other terms and
conditions of the Agreement shall remain in full force and effect.

3. Governing Law. The Amendment shall be governed by the laws of the
Commonwealth of Pennsylvania without giving effect to the conflict of laws
principles thereof.

4. Counterparts. This Amendment may be executed in counterparts, each of which
shall be deemed an original, and all of which, taken together, shall constitute
one and the same instrument.

5. Miscellaneous. This Amendment and the Agreement contain the entire
understanding between the parties. There are no other agreements,
representations, or understandings not set forth herein. This Amendment shall
not be amended, modified, or varied except by a writing signed by both parties.

         IN WITNESS WHEREOF, the parties have executed this Amendment as of the
day and year first above written.

ATTEST:                                     H. J. HEINZ COMPANY

_________________________                   By:_______________________________
Rene D. Biedzinski
Corporate Secretary                         Name:_____________________________

                                            Title:____________________________

                                            EXECUTIVE

                                            ---------------------------------
                                            [Insert Typed Name Here]

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