Document:

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[LOGO NOVELIS]

                                                                   Exhibit 10.27

PERSONAL & CONFIDENTIAL

Dear Jack,

Further to our recent discussions, this is to confirm to you the terms of the
expatriate offer for the position of President, Novelis Asia. You will be
located in Seoul, Republic of Korea, and you will report to me.

The terms and conditions of this expatriate assignment are as follows:

1.   STARTING DATE AND DURATION

     The effective date of your appointment is January 1, 2005, and is
     contingent upon successful completion of the spin-off and creation of
     Novelis Inc.

     The anticipated duration of this assignment is one to two years. Actual
     duration will be reviewed annually.

2.   STATUS OF EMPLOYMENT

     You will be an employee of and paid by Novelis Corporation. Your status is
     that of an employee of Novelis Corporation seconded to Novelis Korea
     Limited. U.S. laws provide that a U.S. employee may remain outside of the
     United States for an extended term and yet retain participation in a number
     of the Novelis Corporation Benefit Plans and the U.S. Social Security
     system.

     However, in order to maintain your participation in these plans, it is
     essential that Novelis Corporation retain certain customary employee
     management rights as your employer during your secondment. There is no
     reason why in practice this retention of rights in Novelis Corporation
     should in any way interfere with your ability to work loyally and
     effectively for Novelis Korea Limited.

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     Within the context of Novelis Corporation's Policy on International
     Assignments, your status is defined as being that of a U.S. based
     expatriate on assignment in the Republic of Korea.

3.   COMPENSATION PACKAGE

Your base compensation and benefits package is designed to provide you with a
level of income and benefits which are similar to those you would have received
in the U.S.A. in a similar position.

     (a)  POSITION GRADE
          The Position Grade is Grade 47.

     (b)  HOME BASE SALARY
          Your home base salary will be US$ 277,000.00 per annum.

          Your home base salary will be subject to review periodically in
          accordance with Novelis Corporation's salary administration practices
          in the U.S.A.

     (c)  EXPATRIATE PREMIUM
          You will receive an Expatriate Premium, which is 10% of your Home Base
          Salary, net after tax per annum. This premium will be adjusted as and
          when your Home Base Salary is adjusted.

     (d)  LOCATION ALLOWANCE
          You will receive a Location Allowance, which is 10% of your Home Base
          Salary, net after tax per annum. This premium will be adjusted as and
          when your Home Base Salary is adjusted.

     (e)  EXECUTIVE PERFORMANCE AWARD PLAN EPA
          You will continue to participate in the Executive Performance Award
          (EPA) Plan consistent with your new Job Grade 47, which is currently
          55%.

     (f)  NOVELIS CORPORATION LONG TERM INCENTIVE
          You will continue to be eligible for annual Long Term Incentive at Job
          Grade 47. The delivery method for the Novelis Corporation Long Term
          Incentive will be developed in 2005. The details of the Novelis
          Corporation's Long Term Incentive program will be communicated when
          they become available. The explanation of the conversion methodology
          for both your Alcan Stock Options and your Alcan TSR awards will be
          sent to you separately.

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     (g)  FLEXIBLE PERQUISITES PROGRAM
          As an employee on the expatriate program you will not participate in
          the Novelis Flexible Perquisites Program.

     (h)  DEFERRED COMPENSATION PROGRAM
          Alcan will maintain your deferred compensation account and be subject
          to the elections that you made. Given the nature of this plan, there
          is no plan to create a deferred compensation plan within Novelis
          Corporation at the point of the spin-off. This will be reviewed in due
          course.

     (i)  METHOD OF SALARY PAYMENT
          Your salary will be paid to you by Novelis Corporation.

     (j)  ALCAN SAVINGS PLAN
          You will be eligible to continue your active participation in the
          Alcancorp Employee Savings Plan on the compensation paid by Novelis
          Corporation. You will be able to join the Novelis Corporation Savings
          Plan when it is created.

     (k)  GOODS AND SERVICES ADJUSTMENT
          You will receive an allowance or have a deduction made, as the case
          may be, to compensate for the differences in relative costs of goods
          and services between Seoul, Republic of Korea and the U.S.A. This
          allowance, or deduction, will vary from time to time.

     (L)  EXPATRIATE COMPENSATION STATEMENT (ECS)
          Attached is your Expatriate Compensation Statement, which reflects the
          current data. It is sent to you in order that you may understand the
          composition of your compensation package. The Expatriate Compensation
          Statement will be updated from time to time as conditions change.
          These adjustments will be made based on data supplied from our
          consultant (ORC).

4.   RETIREMENT BASE

     The U.S.A. is designated as your Retirement Base.

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5.   PENSION

     As an employee of Novelis Corporation, you will continue to participate in
     the Alcancorp Pension Plan during the 2005 transition year. You will be
     eligible to join the new Novelis Corporation Pension Plan in 2006. You will
     not be eligible to join the pension and related benefit plans of Korea.

6.   LIFE AND BUSINESS TRAVEL ACCIDENT INSURANCE

     During your assignment, you will continue to be covered by the Novelis Life
     Insurance and Business Travel Accident Plans. You may continue to purchase
     optional and dependent life insurance.

     Annual adjustments to your coverage and resulting contribution changes will
     take into consideration any salary adjustment you might receive during your
     assignment.

7.   LONG-TERM DISABILITY

     You will also maintain coverage under the Novelis Long Term Disability
     Plan. The provisions of that plan are explained in the Alcancorp benefits
     handbook, Moving Toward Tomorrow, a copy of which you already have. The
     cost of this program is borne by the company.

8.   SOCIAL SECURITY

     You will continue to participate in the United States Social Security
     System. If required to make contributions to Korean Social Security, these
     funds will be reimbursed to you.

9.   MEDICAL AND DENTAL INSURANCE

     You will continue to be covered for medical and dental insurance under
     Novelis' plans for expatriates. In addition, services of S.O.S., an
     independent contract firm which provides emergency medical advice, referral
     and if necessary medical evacuation will continue.
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10.  AUTOMOBILE

     Novelis Korea Limited will continue to provide you with a company car for
     your business and personal use. In line with practice in the Republic of
     Korea, you will also be provided with the services of a company driver for
     your business and personal use, with priority given to business
     requirements.

12.  LEAVE

     (a)  VACATION

          Your entitlement will continue according to the Novelis schedule.

     (b)  HOME LEAVE

          The United States is designated as your Home Leave base.

     (c)  TRAVEL COSTS

          Home leaves will be granted for the duration of this assignment. You
          and/or your wife will be entitled to claim a combined maximum of three
          (3) round trip business class airfare tickets per 12 month period
          (June 1- May 31) between Seoul and the U.S.A. The cost of the airfares
          will be for the Company's account. All other incidental expenses
          incurred during any home leave trip will be for your account.

13.  HOUSING

     UNITED STATES
     Since you utilized the Company provided assistance with the sale of your
     house in Cleveland, you will continue to have the discounted ORC housing
     charge of $15,000 per year included in your ECS for the term of this
     assignment.

     SEOUL
     The cost of appropriate fully furnished accommodations, including
     utilities, in Korea will be born by Novelis Korea Limited for your use for
     the term of the assignment.

14.  SPORTS/SOCIAL CLUB

     The cost of joining and maintaining a family membership in one
     sports/social club in Seoul will be for Novelis Korea Limited account.
     Expenses incurred at the club, other than those that are for business
     entertainment will be for your account. This provision is a taxable benefit

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     and the hypothetical tax cost will also be for Novelis Korea Limited
     account.

15.  PROFESSIONAL ASSISTANCE FOR PREPARATION OF INCOME TAX RETURNS

     You will be provided with the services of professional consultants for the
     preparation of your personal income tax requirements in Korea and the
     United States. The fees for this service will be for Novelis Korea Limited
     account. Any tax liabilities you incur in Korea, over and above what you
     would be required to pay from your regular employment status with Novelis
     Corporation in the United States will be for the Company's account.

16.  COMPASSIONATE LEAVE

     In addition to the trips outlined above, should a member of your immediate
     family not residing with you in Seoul suffer life-threatening illness,
     injury or death, assistance will be provided to allow you/and your wife to
     be with the relative or attend to necessary arrangements.

17.  CHANGE IN STATUS

     Should the duration of this assignment or the position itself change
     significantly, then certain parts of this letter will have to be
     re-discussed with you.

18.  REPATRIATION TO THE UNITED STATES

     Upon completion or termination of this assignment, should there be no
     mutually agreeable position available at that time within Novelis, you and
     your wife will be repatriated by the company to the United States. Your
     employment will be terminated in accordance with the severance policy then
     in effect in the United States

19.  CONTACTS

     Mr. Kenneth Grillo will be your contact in Cleveland. Your contact in the
     Republic of Korea will be Bernie Sanders.

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Kindly indicate your acceptance of this offer by signing where indicated below
and returning the letter to me. Please make a copy for your file.

                                        /s/ Martha Brooks
                                        --------------------------------------
                                        Martha Brooks
                                        Chief Operating Officer
                                        Novelis Corporation

Accepted: /s/ John C. Morrison
          --------------------------
              John C. Morrison

Date:

             January 17, 2005

Copies to:

Mr. Kenneth C. Dunn
Mr. David K. Godsell
Mr. Kenneth A. Grillo
Mr. Bernie Sanders<PAGE>

                                                                   Exhibit 10.28

Date, 2004

Dear ............("Executive"),

This offer of employment represents another truly exciting and historic step
along the path in the creation of Novelis Inc. This is, in fact, the first
instance where the Alcan and Novelis names and logos have appeared together. As
one of the key leaders who will have a direct impact on this new company, I
trust you are as enthused as I am about this opportunity. Unlike anything we
have been involved with in the past, this is truly a once in a career event, and
we need to recognize and capitalize off the fabulous chance that we are being
given.

In this letter I will address the specific terms and conditions of your offer,
however, there are a few key points that I would like to bring to your attention
first. Please recall that it is the fiduciary responsibility of the Alcan Board
of Directors to establish the preliminary terms and conditions of employment for
Novelis. For the most part, this means that what exists at present within Alcan,
in the form of programs and benefits, will continue through the transition from
Alcan to Novelis. Following the completion of the spin in 2005, we will be
reviewing the full array of employee compensation and benefit offerings to
custom fit these to our new business. You will be fully engaged as we go through
this process.

For these reasons I will not go through a complete review of those things being
cloned or replicated from Alcan, but rather will touch on significant points and
those things that involve a change.

POSITION TITLE

I am pleased to confirm the offer of __________________________with Novelis Inc.

EMPLOYMENT DATE

This offer is obviously predicated on the spin being completed and the creation
of Novelis. We continue to believe that this will occur on schedule around
year-end. That being the case, this offer would become effective January 1,
2005.

RECOGNITION OF ALCAN SERVICE

Novelis will recognize Alcan and predecessor company service for the purposes of
vacation and any other plan where service is used in providing a benefit.

BASE SALARY

Your base salary will be $_______________. While your position has yet to be
formally evaluated, your compensation will be administered at a personal job
grade _____.

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EXECUTIVE PERFORMANCE AWARD 2004

Your participation in the 2004 Executive Performance Award plan continues
uninterrupted to year-end at your existing Alcan job grade and will be paid out
in the same timeframe and manner as you have experienced in the past.

EXECUTIVE PERFORMANCE AWARD 2005

Novelis will institute a short-term incentive program for the 2005 plan year
conceptually similar to the existing Alcan plan. It is possible that the
financial metrics will be adjusted to better fit the new business. The target
guideline for job grade 47 is 55%. More information will be forthcoming on this
as it is developed.

TOTAL SHAREHOLDER RETURN (TSR) PERFORMANCE PLAN

Your participation in the Alcan TSR program will be terminated on the date of
the spin-off. You will have noted in the 2004 Long Term Incentive (LTI) program,
the normal 50% TSR portion was issued in the form of share options.

Discussions continue to determine the most equitable way to handle TSR tranches
1 (2002) and 2 (2003) for the Novelis employees. You will be informed as soon as
a final conclusion is reached on this.

Novelis will be instituting a Long Term Incentive Program (LTI) the details of
which will require approval of the Board of Directors for the new company. More
information about the new program will be shared when information becomes
available.

SHARE OPTIONS

Your current Alcan share options will be converted to Novelis share options
based on the total value of the Alcan stock options and the time of spin-off.
That is, the number of Novelis share options to you will be adjusted to preserve
the value of your current Alcan stock options on the date of the spin-off.

(Alternative language:
Since you have Restricted Stock Units (RSUs), you will be receiving a letter on
or about December 1, 2004 from Jacqueline Yaw explaining how RSUs will be
processed)

U.S. DEFERRED COMPENSATION PLAN

Alcan will maintain your deferred compensation account and be subject to the
elections that you made. Given the nature of this plan, there is no plan to
create a deferred compensation plan within Novelis at the point of the spin-off.
This will be reviewed in due course.

CHANGE IN CONTROL AGREEMENT

A Change in Control Agreement has been prepared for you to relieve any personal
uncertainties you may have stemming out of the transaction such that you can
focus 100% of your effort on making this venture successful. This agreement will
be provided to you under separate cover.

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(Alternative language:
SEVERANCE
Given the nature of your role and your relative short service, we have modified
your Severance Plan benefit to a twelve-month entitlement. It is payable in the
event of your termination for reasons other than cause.)

BENEFIT PLANS

Your participation in the Alcan retirement and health and welfare benefit plans
will continue up to the point of spin. Novelis will adopt plans with provisions
for the most part identical to those currently in effect within Alcan.

MISCELLANEOUS PLANS

Participation in other plans (e.g. Flexperks, Auto, Executive Physical Exams)
will continue as they exist today.

(Alternative language:
REPATRIATION
Should you cease employment with the Company, for whatever reason, prior to
receipt of a Permanent Resident Visa (Green Card), you will be repatriated to
Canada at the expense of the Company.)

As part of the process I would ask that you sign this offer and return it to me
at your earliest convenience. I look forward to the challenges that we will face
together and turn into successes.

Yours truly

Chief Executive Officer

Accepted by "Executive"              date  xx/xx/xx

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