Document:

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                                                                 EXHIBIT (10)(x)

                        AMERICAN STANDARD COMPANIES INC.

                      LONG-TERM INCENTIVE COMPENSATION PLAN

                   (As Amended and Restated as of May 3, 2001)

Section 1.        Definitions

         Whenever used herein, the following terms shall have the meanings set
forth below. Except when otherwise indicated by the context, words in the
masculine gender when used in the Plan shall also indicate the feminine and
neuter genders, the singular shall include the plural, and the plural shall
include the singular.

A.       Award Opportunity or Long-Term Award Opportunity means,

         (i)      with respect to any Performance Period in the case of a
                  Participant who is not a Prior Participant, his Compensation
                  Multiple for such Period, provided that, if such Participant
                  is a Qualified Participant,

                  (a)      his Award Opportunity for each of the 1990 -1992,
                           1991-1993, 1992-1994 and 1993-95 Performance Periods
                           shall not be less than his Total Compensation Level
                           for such Period, and

                  (b)      his Award Opportunity for any Performance Period
                           beginning after December 31, 1992 shall not be less
                           than his Total Compensation Level for the 1992-1994
                           Performance Period;

         (ii)     with respect to any Performance Period beginning before
                  January 1, 1992 in the case of a Prior Participant, his Award
                  opportunity for any such Period shall be his Total
                  Compensation Level for such Period.

B.       Beneficiary means any one person or trust appointed by a Participant in
         an unrevoked writing filed with the Committee directing that, in the
         event of such Participant's death, payments to which such Participant
         shall become entitled hereunder shall be paid to such Beneficiary;
         provided that a Participant's Beneficiary shall be deemed to be the
         estate or legal representative of such Participant if such written
         appointment is revoked

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         and not replaced by another such written appointment filed with the
         Committee, or if the Beneficiary appointed by a Participant fails to
         survive him.

C.       Board means the Board of Directors of the Company

D.       Change of Control means the occurrence of any of the following events:

         (i)      any person is or becomes the Beneficial Owner, directly or
                  indirectly, of securities of the Company representing 15% or
                  more of the combined voting power of the Company's
                  then-outstanding securities (a "15% Beneficial Owner");
                  provided, however, that (a) the term "15% Beneficial Owner"
                  shall not include any Beneficial Owner who has crossed such
                  15% threshold solely as a result of an acquisition of
                  securities directly from the Company, or solely as a result of
                  an acquisition by the Company of the Company's securities,
                  until such time thereafter as such person acquires additional
                  voting securities other than directly from the Company and,
                  after giving effect to such acquisition, such person would
                  constitute a 15% Beneficial Owner; and (b) with respect to any
                  person eligible to file a Schedule 13G pursuant to Rule
                  13d-1(b)(1) under the Act with respect to the Company
                  securities (an "Institutional Investor"), there shall be
                  excluded from the number of securities deemed to be
                  beneficially owned by such person a number of securities
                  representing not more than 10% of the combined voting power of
                  the Company's then-outstanding securities;

         (ii)     during any period of two consecutive years beginning after
                  December 1, 1996, individuals who at the beginning of such
                  period constitute the Board together with those individuals
                  who first become directors during such period (other than by
                  reason of an agreement with the Company or the Board in
                  settlement of a proxy contest for the election of directors)
                  and whose election or nomination for election to the Board was
                  approved by a vote of at least two-thirds of the directors
                  then still in office who either were directors at the
                  beginning of the period or whose election or nomination for
                  election was previously so approved (the "Continuing
                  Directors"), cease for any reason to constitute a majority of
                  the Board;

         (iii)    the shareholders of the Company approve a merger,
                  consolidation, recapitalization or reorganization of the
                  Company, or a reverse stock split of any

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                  class of voting securities of the Company, or the consummation
                  of any such transaction if shareholder approval is not
                  obtained, other than such transaction which would result in at
                  least 75% of the total voting power represented by the voting
                  securities of the Company or the surviving entity outstanding
                  immediately after such transaction being beneficially owned by
                  persons who together owned at least 75% of the combined voting
                  power of the voting securities of the Company outstanding
                  immediately prior to such transaction, with the relative
                  voting power of each such continuing holder compared to the
                  voting power of each other continuing holder not substantially
                  altered as a result of the transaction; provided that, for
                  purposes of this paragraph (iii), (a) such continuity of
                  ownership (and preservation of relative voting power) shall be
                  deemed to be satisfied if the failure to meet such 75%
                  threshold (or to preserve such relative voting power) is due
                  solely to the acquisition of voting securities by an employee
                  benefit plan of the Company or of such surviving entity or of
                  any Subsidiary of the Company or such surviving entity and (b)
                  voting securities beneficially owned by such persons who
                  receive them other than as holders of voting securities of the
                  Company outstanding immediately prior to such transaction
                  shall not be taken into account for purposes of determining
                  whether such 75% threshold (or such relative voting power) is
                  satisfied;

         (iv)     the shareholders of the Company approve a plan of complete
                  liquidation or dissolution of the Company or an agreement for
                  the sale or disposition of all or substantially all the assets
                  of the Company unless following the completion of such
                  liquidation or dissolution, or such sale or disposition, the
                  75% threshold (and relative voting power) requirements set
                  forth in sub-paragraph (iii) above are satisfied; or

         (v)      any other event which the Committee determines shall
                  constitute a Change of Control for purposes of this Plan;

         provided, however, that a Change of Control shall not be deemed to have
         occurred if one of the following exceptions applies:

                  (1)      Unless a majority of the Continuing Directors and of
                           the Committee determine that the exception set forth
                           in this paragraph (1) shall not

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                           apply, none of the foregoing conditions would have
                           been satisfied but for one or more of the following
                           persons acquiring or otherwise becoming the
                           Beneficial Owner of securities of the Company: (A)
                           any person who has entered into a binding agreement
                           with the Company, which agreement has been approved
                           by two-thirds of the Continuing Directors, limiting
                           the acquisition of additional voting securities by
                           such person, the solicitation of proxies by such
                           person or proposals by such person concerning a
                           business combination with the Company (a "Standstill
                           Agreement"); (B) any employee benefit plan, or
                           trustee or other fiduciary thereof, maintained by the
                           Company or any Subsidiary of the Company; (C) any
                           Subsidiary of the Company; or (D) the Company.

                  (2)      Unless a majority of the Continuing Directors and the
                           Committee determine that the exception set forth in
                           this paragraph (2) shall not apply, none of the
                           foregoing conditions would have been satisfied but
                           for the acquisition by or of the Company of or by
                           another entity (whether by the merger or
                           consolidation, the acquisition of stock or assets, or
                           otherwise) in exchange, in whole or in part, for
                           securities of the Company, provided that, immediately
                           following such acquisition, the Continuing Directors
                           constitute a majority of the Board, or a majority of
                           the board of directors of any other surviving entity,
                           and, in either case, no agreement, arrangement or
                           understanding exists at that time which would cause
                           such Continuing Directors to cease thereafter to
                           constitute a majority of the Board or of such other
                           board of directors.

                  Notwithstanding the foregoing, unless otherwise determined by
         a majority of the Continuing Directors, no Change of Control shall be
         deemed to have occurred with respect to a particular Participant if the
         Change of Control results from actions or events in which such
         Participant is involved in a capacity other than solely as an officer,
         employee or director of the Company.

                  For purposes of the foregoing definition of Change of Control,
         the term "Beneficial Owner," with respect to any securities, shall mean
         any person who, directly or indirectly, has or shares the right to vote
         or dispose of such securities or otherwise has "beneficial ownership"
         of such securities (within the meaning of Rule 13d-3 and

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         Rule 13d-5 (as such Rules are in effect on December 1, 1996) under the
         Act), including pursuant to any agreement, arrangement or understanding
         (whether or not in writing); provided, however, that (i) a person shall
         not be deemed the Beneficial Owner of any security as a result of any
         agreement, arrangement or understanding to vote such security (A)
         arising solely from a revocable proxy or consent solicited pursuant to,
         and in accordance with, the applicable provisions of the Act and the
         rules and regulations thereunder or (B) made in connection with, or
         otherwise to participate in, a proxy or consent solicitation made, or
         to be made, pursuant to, and in accordance with, the applicable
         provisions of the Act and the rules and regulations thereunder, in
         either case described in clause (A) or clause (B) above whether or not
         such agreement, arrangement or understanding is also then reportable by
         such person on Schedule 13D under the Act (or any comparable or
         successor report), and (ii) a person engaged in business as an
         underwriter of securities shall not be deemed to be the Beneficial
         Owner of any securities acquired through such person's participation in
         good faith in a firm commitment underwriting until the expiration of
         forty days after the date of such acquisition.

E.       Committee means the Management Development and Nominating Committee, or
         such other committee appointed by the Board, consisting of three or
         more persons who may or may not be directors or officers of the
         Company.

F.       Company means American Standard Companies Inc., a Delaware corporation.

G.       Compensation Multiple of a Participant (other than a Prior Participant)
         means his Performance Period Compensation Rate, multiplied by a factor
         assigned to such Participant by the Committee, up to 1.7.

H.       Employee means any person who is employed by the Company or a
         Subsidiary of the Company on a full-time basis.

I.       Maximum Goal means, with respect to any Performance Period, such
         measure or measures of performance of the Company and Subsidiaries
         relative to and exceeding the Target Goal for such Period as the
         Committee shall select.

J.       Maximum Payout means the percentage of the Award Opportunities for a
         Performance Period specified by the Committee pursuant to Section 4(a)
         as the value of such Award opportunities in the event of attainment of
         the Maximum Goal for such Period.

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K.       Minimum Goal means, with respect to any Performance Period, such
         measure or measures of performance of the Company and Subsidiaries
         relative to and below the Target Goal for such Period as the Committee
         shall select.

L.       Minimum Payout means the percentage of the Award Opportunities for a
         Performance Period specified by the Committee pursuant to Section 4(a)
         as the value of such Award opportunities in the event of attainment of
         the Minimum Goal for such Period.

M.       Participant means a duly elected officer of the Company who is also an
         Employee and any officer of any Subsidiary of the Company who is
         designated by the Committee as eligible to participate in the Plan.

N.       Performance Period or Period means a period which shall start at the
         beginning of each calendar year, commencing with the year 1989, and
         which shall extend for the number of consecutive calendar months (which
         shall be no less than 24 and no more than 48) fixed by the Committee
         pursuant to Section 4(a).

O.       Performance Period Compensation Rate of a Participant (other than a
         Prior Participant) for any Performance Period means his average
         annualized compensation rate during such Period, determined by
         multiplying by twelve the result obtained by dividing (x) the aggregate
         of all base salary payments (including contributions pursuant to Sec.
         401(k) and deductions pursuant to Sec. 125 of the Internal Revenue
         Code) received by such Participant during his participation in such
         Performance Period by (y) the number of whole and partial months of
         such Participant's participation in such Performance Period.

P.       Plan means this American Standard Companies Inc. Long-Term Incentive
         Compensation Plan.

Q.       Prior Participant means a former Participant who was not an Employee
         after December 31, 1991.

R.       Qualified Participant means a Participant whose participation in the
         Plan began on or before January 1, 1992 and who was an Employee on that
         date.

S.       Share means a share of the Common Stock, par value $0.01, of the
         Company.

T.       Subsidiary means any corporation a majority of the outstanding voting
         stock or voting power of which is beneficially owned directly or
         indirectly by the corporation in question.

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U.       Target Goal means, with respect to any Performance Period, such measure
         or measures of desired performance of the Company, including individual
         business units or sectors thereof, and the Subsidiaries for such Period
         as the Committee shall select.

V.       Total Compensation Level of a Qualified or Prior Participant for any
         Performance Period means the product of

         (i)      the percentage assigned by the Company with respect to his
                  salary grade in effect at the beginning of such Period,
                  multiplied by the sum of

         (ii)     the midpoint of such salary grade plus the Annual Incentive
                  Compensation Plan Target Award last assigned to such salary
                  grade before the beginning of such Performance Period.

Section 2.    Purpose

              The purpose of this Plan is to provide Participants with the
opportunity to earn financial rewards that are commensurate with the future
success of the Company and the Subsidiaries and are consistent with compensation
opportunities made available to similarly situated executives in similar-sized
organizations.

Section 3.    Administration

              The Plan shall be administered by the Committee. In addition to
such functions and responsibilities specifically assigned to the Committee under
the Plan, the Committee shall have the authority, subject to the provisions of
the Plan, to establish, adopt and revise such rules and regulations and to make
all such determinations relating to Plan as it may deem necessary or desirable
for the administration of the Plan. Determinations, interpretations or other
actions made or taken by the Committee shall, prior to a Change of Control, be
final, binding and conclusive for all purposes and upon all persons.

Section 4.    Establishment of Performance Periods, Goals and Long-Term Award
              Opportunities

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              (a) Performance Periods and Goals. The Committee shall fix the
duration of each Performance Period at the beginning of such Period and shall at
that time establish a Target Goal for such Period. At the same time or at any
time thereafter the Committee may establish either or both of a Minimum Goal and
a Maximum Goal for such Period. If a Minimum Goal is established, the Committee
shall at the same time specify the Minimum Payout for such Minimum Goal, and if
a Maximum Goal is established, the Committee shall at the same time specify the
Maximum Payout for such Maximum Goal.

              (b) Grant of Award Opportunities. At the beginning of each
Performance Period, the Committee shall assign to each Participant an Award
Opportunity with respect to such Period.

              (c) Adjustments. After the beginning of any Performance Period,
the Committee may, in its discretion, modify the Target Goal for such Period
and, if established, the Minimum and Maximum Goals for such Period and the
Minimum and Maximum Payouts with respect thereto, if any such modification is
warranted by material acquisitions, dispositions, changes in accounting
practices, changes in strategy or any other factor or event that, in the
judgment of the Committee, merits such modification.

Section 5.    Valuation and Payment of Award Opportunities

              (a) Determination of Award Opportunities Earned. At the end of
each Performance Period, the Committee shall determine the level of actual
performance of the Company and the Subsidiaries during such Period as measured
against the Target Goal and (if established) the Minimum and Maximum Goals for
such Period; provided, however, that such determinations may be made by the
Committee, in its discretion, before the end of such Performance Period if the
Committee determines that any such Goal has been attained before the end of such
Period. Based on such determination of actual performance level, the Committee
shall then value the Award Opportunities for such Performance Period, which
value shall be:

         A.   zero (in which case no payments will be made with respect to such
              Award Opportunities) if (x) the Minimum Goal for such Performance
              Period is not achieved or (y) the Target Goal for such Period is
              not achieved and no Minimum Goal was established for such Period;

         B.   if a Minimum Goal was established for such Performance Period, a
              percentage

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              of such Award Opportunities (which shall be no less than the
              Minimum Payout with respect to such Minimum Goal but no more than
              99%) corresponding to the performance level of the Company and the
              Subsidiaries falling short of the Target Goal but achieving or
              exceeding such Minimum Goal;

         C.   100% of such Award Opportunities if (x) the Target Goal for such
              Period is achieved or (y) such Target Goal is exceeded and no
              Maximum Goal was established for such Period;

         D.   if a Maximum Goal was established for such Performance Period, a
              percentage of such Award Opportunities (which shall be more than
              100% but less than the Maximum Payout with respect to such Maximum
              Goal) corresponding to the performance level of the Company and
              the Subsidiaries exceeding the Target Goal but falling short of
              such Maximum Goal; and

         E.   if the Maximum Goal established for such Performance Period is
              achieved, the Maximum Payout with respect to such Maximum Goal;

provided, however, notwithstanding any other provision of this Plan or any Award
Opportunity, in the event of a Change of Control, all Performance Periods shall
end, each Participant's Target Goal for each such Performance Period shall be
deemed to have been achieved and each Participant shall receive a payment equal
to 100% of such Participant's Award Opportunity with respect to each such
Performance Period.

As soon as practicable after such performance level determination and Award
Opportunity valuation are made for a Performance Period, each Participant having
an Award Opportunity for such Period shall, subject to Section 5(b) and Section
6, receive a payment equal to the value (if greater than zero) of such Award
Opportunity.

              (b) Elective Deferral. At the request of a Participant, the
Committee may, in its discretion, provide for the deferral of payments due
hereunder to such Participant on such terms and conditions, and subject to such
procedures, as the Committee may establish.

Section 6.    Prorations and Forfeitures

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              (a) New Participants.For all Employees who become eligible to
participate in the Plan after January 1, 2000 (a "New Participant"), if such
Employee becomes a Participant with respect to any Performance Period after the
beginning of the final year of such Performance Period, such Participant (or, in
the event of the latter's death, his or her Beneficiary) shall receive, if and
when payments with respect to Award Opportunities for such Performance Period
are made, a payment equal to a fraction of the value, as determined by the
Committee pursuant to section 5(a), of such Participant's Award Opportunity (if
any) with respect to such Performance Period. The numerator of such fraction
shall be the number of days that such Participant was a Participant during the
final year of such Performance Period and the denominator shall be the total
number of days in that year. New Participants who become a Participant with
respect to any Performance Period after the beginning of the Performance Period
but before the beginning of the final year of such Performance Period shall not
have their Award prorated pursuant to this Section 6.

              (b) Death, Disability, Good Reason, Retirement and Participation
after the Beginning of a Performance Period. Except as otherwise provided in
Sections 6(a) or 6(d),

              (i) if a Participant ceases to be an Employee during any
         Performance Period due to Disability, death, termination for Good
         Reason or retirement under any retirement plan of the Company or a
         Subsidiary of the Company, or

              (ii) if an Employee becomes a Participant with respect to any
         Performance Period after the beginning of such Performance Period,

              such Participant or former Participant (or, in the event of the
         latter's death, his Beneficiary) shall receive, if and when payments
         with respect to Award Opportunities for such Performance Period are
         made, a payment equal to a fraction of the value, as determined by the
         Committee pursuant to Section 5(a), of such Participant's or former
         Participant's Award Opportunity (if any) with respect to such
         Performance Period. The numerator of such fraction shall be the number
         of days that such Participant or former Participant was a Participant
         during such Period and the denominator shall be the total number of
         days in such Period.

              (c) Other Terminations. If a Participant ceases to be an Employee
during any Performance Period otherwise than due to Disability, death,
termination for Good Reason or retirement under any retirement plan of the
Company or a Subsidiary of the Company, such

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Participant shall forfeit all rights to any and all of his Award Opportunities
the values of which had not yet been paid, provided that, except as otherwise
provided in Section 6(d), the Committee, in its discretion, may waive such
forfeiture in whole or in part.

              (d) Cause. A Participant who ceases to be an Employee due to
termination for Cause shall forfeit all rights to any and all of his Award
Opportunities, the values of which had not yet been paid, notwithstanding that
such Participant may be eligible to retire under a retirement plan of the
Company or a Subsidiary of the Company.

              (e) Definitions. For purposes of Sections 6(b), (c) and (d), the
terms "Cause," "Good Reason" and "Disability" have the meanings set forth in
Annex A to this Plan.

Section 7.    Form of Payments and Withholdings

              All payments hereunder shall, at the discretion of the Committee,
be in cash, Shares or a combination of such Shares and cash, net of any federal,
state, local or foreign tax and social security withholdings that the Company in
its sole judgment, shall deem appropriate, with any Shares included in any such
payment subject to such terms, conditions and restrictions as shall be adopted
by the Board on the Committee's recommendation.

Section 8.    Payments upon a Change of Control

              Notwithstanding any other provision of this Plan or any Award
Opportunity, in the event of a Change of Control, (x) the Company shall make all
payments hereunder in a single lump sum payment, in cash, Shares or a
combination of such Shares and cash, to each Participant within ten (10) days of
such Change of Control, and (y) Participant may elect to receive any or all
payments hereunder in cash.

Section 9.    Non-Transferability

              None of a Participant's rights or interests (including any amounts
payable) hereunder, may be assigned or pledged, nor may any such right or
interest be transferred except, in the event of a Participant's death, to his
Beneficiary.

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Section 10.   Beneficiaries

              Any payments due under this Plan to a deceased Participant shall
be paid to his Beneficiary. A Beneficiary appointment may be changed or revoked
by a Participant at any time, provided that the change or revocation is in
writing and filed with the Committee.

Section 11.   Rights of Employment

              Participation in the Plan shall not confer upon any Participant
any right to continue to be an officer of the Company or any Subsidiary of the
Company or to continue to be an Employee, nor shall Participation in the Plan
interfere in any way with the right of the Company or a Subsidiary of the
Company at any time to terminate a Participant's employment.

Section 12.   Expenses

              All expenses of administering the Plan shall be borne by the
Company and shall not be charged to any pension, retirement, profit sharing,
group insurance, or other benefit plan of the Company or a Subsidiary of the
Company.

Section 13.   Relationship to Other Benefits

              No payment under the Plan shall be taken into account in
determining any payments, benefits, coverage levels or participation rates under
any other incentive compensation plan of the Company , or under any pension,
retirement, profit sharing, group insurance or other benefit plan of the Company
or any Subsidiary of the Company.

Section 14.   Effective Date; Amendments and Termination; Governing Law

              (a) The Plan shall become effective upon its adoption by the
Board.

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              (b) The Board, upon recommendation of the Committee, shall have
the right to amend, suspend, or terminate the Plan at any time; however, no such
action of the Board shall diminish, reduce, alter, or impair a Participant's
rights with respect to any Award Opportunities assigned to him before the date
of such amendment, suspension, or termination of the Plan without the consent of
such Participant.

              (c) This Plan and all rights and obligations hereunder shall be
construed in accordance with and governed by the laws of the State of Delaware,
without reference to any principles of conflict of laws.

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                                     ANNEX A

                      LONG-TERM INCENTIVE COMPENSATION PLAN

         "Cause" means a Participant's (A) willful and continued failure
substantially to perform his duties with the Company or any Subsidiary of the
Company (other than any such failure resulting from incapacity due to reasonably
documented physical or mental illness), after a demand for substantial
performance is delivered to such Participant by the Chairman of the Board or
officer of equivalent authority which specifically identifies the manner in
which it is believed that such Participant has not substantially performed his
duties, or (B) the willful engaging by such Participant in illegal misconduct
materially and demonstrably injurious to the Company or any Subsidiary of the
Company or to the trustworthiness or effectiveness of the Participant in the
performance of his duties. For purposes hereof, no act, or failure to act, on
such Participant's part shall be considered "willful" unless done, or omitted to
be done, by him not in good faith and without reasonable belief that his action
or omission was in the best interest of the Company or a Subsidiary of the
Company. Any act, or failure to act, based upon authority given pursuant to a
resolution duly adopted by the Board or based upon the advice of counsel for the
Company shall be conclusively presumed to be done, or omitted to be done, by
such Participant in good faith and in the best interest of the Company or such
Subsidiary of the Company.

         "Good Reason" means any of the following:

                  (A) an adverse change in a Participant's status or position(s)
         as an executive of the Company, any adverse change in a Participant's
         status or position as an executive of the Company as a result of a
         material diminution in his duties or responsibilities or a relocation
         of a Participant's principal place of employment to a location which is
         at least 50 miles further from such Participant's principal residence
         than his or her current location or the assignment to him of any duties
         or responsibilities which are inconsistent with such status or
         position(s), or any removal of him from or any failure to reappoint or
         reelect him to such position(s) (except in connection with the
         termination of his employment for Cause, Disability or retirement or as
         a result of his death or by him other than for Good Reason);

                                      A-1
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                  (B) a reduction by the Company or such Subsidiary of the
         Company in such Participant's base salary;

                  (C) the taking of any action by the Company or such Subsidiary
         of the Company (including the elimination of a plan without providing
         substitutes therefor or the reduction of his awards thereunder) that
         would substantially diminish the aggregate projected value of such
         Participant's awards under the Company's or such Subsidiary of the
         Company's bonus and benefit plans in which he was participating at the
         time of the taking of such action;

                  (D) the taking of any action by the Company or such Subsidiary
         of the Company that would substantially diminish the aggregate value of
         the benefits provided him under the Company's or such Subsidiary of the
         Company's medical, health, accident, disability, life insurance, thrift
         and retirement plans in which he was participating at the time of the
         taking of such action; or

                  (E) any purported termination by the Company of the Company of
         his employment that is not effected for Cause.

Notwithstanding the foregoing, a termination for Good Reason shall not have
occurred

         (i) if the Participant consented in writing to the event giving rise to
         the "Good Reason", or

         (ii) with regard to the occurrence of the events described in
         paragraphs (B), (C) or (D) above prior to a Change of Control, if such
         reductions or actions are proportionate to the reductions or actions
         applicable to other employees in similar positions pursuant to a cost
         savings plan.

         "Disability" means a Participant's inability, due to reasonably
documented physical or mental illness, for more than six months to perform his
duties with the Company or a Subsidiary of the Company on a full time basis if,
within 30 days after written notice of termination has been given to such
Participant, he shall not have returned to the full time performance of his
duties.

                                       A-2<PAGE>

                                                              EXHIBIT (10)(xiii)

                        AMERICAN STANDARD COMPANIES INC.

                EXECUTIVE SUPPLEMENTAL RETIREMENT BENEFIT PROGRAM

                   Restated to include all amendments through
                                December 6, 2001

<PAGE>

                                    ARTICLE I

                                   DEFINITIONS

For all purposes of the Program the following definitions shall apply, with
words in the masculine gender including, where appropriate, the feminine gender:

        Actuarial Equivalent means, with respect to any monthly payments
        referred to in Article IV, the lump sum payment which is the present
        value as of the date of commencement of such monthly payments,
        determined using the following actuarial assumptions:

        (a)    Mortality Table - 1983 Basic Group Annuity Mortality Table for
               males projected to 1988 with Scale H; and

        (b)    Interest - the lesser of

               (1)    120% of the annual interest rate used by the Pension
                      Benefit Guaranty Corporation to value immediate annuities
                      for plans terminating as of the date as of which the
                      applicant's monthly pension payments would otherwise
                      commence; and

               (2)    the average yield of long-term U.S. Treasury bonds issued
                      during the one month period ending one month before the
                      date as of which the applicant's monthly pension payments
                      would otherwise commence, as published in the Federal
                      Reserve Bulletin under the heading "Composite Index: Over
                      10 Years (long-term)," such average yield to be rounded to
                      the nearest .25%;

               provided that, for purposes of calculating a lump sum payment to
               a Prior Participant or his Surviving Spouse the interest rate
               applied to calculate that portion of such lump sum attributable
               to such Prior Participant's Special Years of Service shall be
               multiplied by sixty and four-tenths percent (60.4%).

        Average Monthly Earnings of a Participating Employee means his total
        Compensation for the three (3) calendar Years of Service (or such lesser
        number of calendar years as may constitute his Years of Service) in his
        last ten (10) calendar Years of Service (including in such ten (10)
        calendar years the year in which his Service is broken), during which
        his total Compensation was the highest, divided by thirty-six (36) (or
        such lesser number as may constitute the number of calendar months of
        his Years of Service).

        Board means the Board of Directors of the Corporation.

        Code means the Internal Revenue Code of 1986, as amended.

        Committee means the Committee constituted under Article III, Section 2
        hereof.

                                       2
<PAGE>

        Compensation means, for any calendar year, the total remuneration (other
        than remuneration that is not treated as "Compensation" under and for
        purposes of the ESOP) for Service rendered by a Participating Employee
        during such year, including any annual incentive compensation awarded to
        him with respect to such year, without regard to the year in which such
        incentive compensation is received; provided that Compensation shall
        include amounts deferred under the American Standard Companies Inc.
        Deferred Compensation Plan that would otherwise be treated as
        "Compensation" under and for purposes of the ESOP, and shall not include
        any payments under the American Standard Companies Inc. Long-Term
        Incentive Compensation Plan.

        Corporation means American Standard Companies Inc. and its successors
        and any predecessor corporation merged with or into, or any business
        acquired by, American Standard Companies Inc.

        Employee means an employee of the Corporation or a Subsidiary Company.

        ESOP means the American-Standard Employee Stock Onwership Plan and any
        successor plan thereto.

        ESOP Offset means two (2) times the value, as of the date when a
        Participating Employee's Service is broken, of the Basic Company
        Contributions to his account under the ESOP.

        Other Post-Retirement Benefits means, with respect to a Participating
        Employee, his ESOP Offset, plus all amounts paid or payable to him or
        his Surviving Spouse under or with respect to the Retirement Plan
        (including any monthly pension payable hereunder because it exceeds the
        maximum limitation on pension amounts imposed by Section 415 of the
        Code), the American Standard Profit Sharing Plan and any other
        non-governmental defined benefit or defined contribution employee
        pension plan (except the Savings and Stock Ownership Plan of American
        Standard Inc. and Participating Subsidiary Companies and the American
        Standard Employee Stock Ownership Plan) to which the Corporation, any
        Subsidiary Company or any previous employer of such Participating
        Employee had made contributions, provided that in calculating such
        amounts the following shall apply:

        (a)    Any Other Post-Retirement Benefit which is offset under the terms
               of the Retirement Plan shall be offset under this Program;

        (b)    Such amounts shall include lump sum and installment distributions
               which, together with all Other Post Retirement Benefits, shall be
               expressed as an Actuarially Equivalent lifetime annuity payable
               monthly.

        (c)    Such amounts shall exclude benefits to the extent attributable to
               contributions made by such Participating Employee; and

                                       3
<PAGE>

        (d)    Such amounts shall reflect reductions for early commencement of
               benefits, if any.

        Participating Employee means any Employee (including, unless the context
        otherwise requires, an Employee who is a Prior Participant) who has been
        and so long as he remains an officer of the Corporation elected as such
        by the Board, but such term shall not include the Chairman of the Board
        on January 1, 1991.

        Primary Social Security Benefit shall have the meaning ascribed to that
        term in and by the Retirement Plan. In the event that the Participating
        Employee provides the Committee with the actual amount of his Social
        Security Benefit plus the amounts, if any, payable to such Employee
        under a foreign social insurance or pension system (which is comparable
        in nature to the U.S. Social Security System) then the total of such
        amounts if less than the U.S. Primary Social Security Benefit as defined
        in the Retirement Plan shall be deemed the Participating Employee's
        Primary Social Security Benefit for the purposes of this Program.

        Program means the Amended and Restated Executive Supplemental Retirement
        Benefit Program of American Standard Companies Inc., as set forth in
        this document and as amended from time to time.

        Retirement Plan means the Retirement Plan of American Standard Inc. and
        Participating Subsidiary Companies, as in effect immediately before the
        amendments thereto made as of June 30, 1988.

        Service and Years of Service shall have the meanings ascribed to those
        terms in and by the ESOP.

        Subsidiary Company means any corporation organized and existing under
        the laws of a state, district or territory of the United States at least
        fifty percent (50%) of whose outstanding voting stock is owned, directly
        or indirectly, by the Corporation or another Subsidiary Company.

        Surviving Spouse means the person to whom a Participating Employee or
        former Participating Employee was legally married on the earlier of the
        date of his retirement or death.

                                        4
<PAGE>

                                   ARTICLE II

                                     PURPOSE

The purpose of the Program is to further the achievement of corporate goals of
the Corporation by providing improved retirement income as a component of
executive compensation, by providing retirement income not subject to the limits
imposed on retirement plans qualified under Section 401(a) of the Code, and by
assisting in recruiting and retaining senior executives.

                                       5
<PAGE>

                                   ARTICLE III

                     AMENDMENT, CONTINUATION, ADMINISTRATION

Section 1 - Amendment and Continuation

The Board shall have the right to suspend or terminate the Program at any time
and, at any time or from time to time, to amend its terms; provided, however,
that no such action shall effect a forfeiture or a reduction in the amount of
any benefit under the Program that

        (a)    an Employee who had been a Participating Employee for at least
               twelve (12) months prior to the month in which such action is
               authorized or

        (b)    the Surviving Spouse of such an Employee

would otherwise have been entitled to receive if such Employee had died on, or
retired as of the first of the month coinciding with or following, the effective
date of such action or, if later, the date of its authorization. Notwithstanding
any such suspension, termination or amendment, the Corporation and Subsidiary
Companies will at all times be free to establish other programs, similar or
different, for the benefit of any Employees.

Section 2 - Administration

The Program shall be administered by a committee of the Board (the "Committee")
which is appointed by the Board. No member of such Committee shall be eligible
to participate in the Program. The Committee shall interpret the Program,
establish administrative policies, guidelines and rules and designate
Participating Employees thereunder, and take any other action necessary or
desirable for the proper operation of the Program. All such interpretations,
policies, guidelines, rules, designations and actions shall be final and binding
upon the Corporation, all Subsidiary Companies, all Employees and all
Participating Employees.

                                       6
<PAGE>

                                   ARTICLE IV

                     ELIGIBILITY FOR AND AMOUNT OF BENEFITS

Section 1 - Upon Retirement at or After Age Sixty-five

Any Participating Employee who, after completing at least five (5) Years of
Service, ceases to be an Employee on or after his sixty-fifth (65th) birthday
shall receive from the Corporation, no later than the thirtieth (30th) day of
the month coincident with or immediately succeeding his sixty-fifth (65th)
birthday (or the month in which he ceases to be an Employee, if later), a single
lump sum payment which shall be the Actuarial Equivalent of a monthly payment,
commencing with such month and continuing for his lifetime, in an amount equal
to the sum of (i) the excess of

        (a)    four percent (4%) of his Average Monthly Earnings, multiplied by
               the number, not in excess of ten (10), of his Years of Service,
               plus

        (b)    one percent (1%) of his Average Monthly Earnings, multiplied by
               the number of his Years of Service accumulated after his first
               ten (10) Years of Service (to a maximum of twenty percent (20%)
               of such Average Monthly Earnings),

over the sum of

        (c)    such Participating Employee's Other Post-Retirement Benefits,
               plus

        (d)    his Primary Social Security Benefit;

and (ii) the monthly pension, if any, which is not payable to him from the
Retirement Plan because of the maximum limitations on pension amounts imposed by
Section 415 of the Code.

Section 2 - Upon Employment Termination Before Age Sixty-five

Any Participating Employee who ceases to be an Employee after completing at
least five (5) Years of Service, but before his sixty-fifth (65th) birthday
shall receive from the Corporation, no later than the thirtieth (30th) day of
the month designated in writing by such Participating Employee to the Committee
(which month shall not be earlier than the month immediately following his
fifty-fifth (55th) birthday), a single lump sum payment which shall be the
Actuarial Equivalent of a monthly payment, commencing with the month so
designated by such Participating Employee and continuing for his lifetime, in an
amount equal to the product of the amounts determined in clauses (a), (b) and
(c) below, with such result reduced by the amount in clauses (d) and (e) below
and increased by the amount in clause (f) below.

                                       7
<PAGE>

        (a)    The monthly payment that such Participating Employee would have
               received computed under the below (i) and (ii), if he had
               remained an Employee (with no change in his Average Monthly
               Earnings) until, and if he had retired on, his sixty-fifth (65th)
               birthday:

               (i)      four percent (4%) of his Average Monthly Earnings,
                        multiplied by the number, not in excess of ten (10), of
                        his Years of Service, plus

               (ii)     one percent (1%) of his Average Monthly Earnings,
                        multiplied by the number of his Years of Service
                        accumulated after his first ten (10) Years of Service
                        (to a maximum of twenty percent (20%) of such Average
                        Monthly Earnings);

        (b)    A fraction

               (i)      the numerator of which is the number of his Years of
                        Service, and

               (ii)     the denominator of which is the number of Years of
                        Service he would have accumulated if he had remained an
                        Employee until his sixty-fifth (65th) birthday;

        (c)    The percentage determined according to attained age (in years and
               completed months) on date of commencement of monthly payments, in
               accordance with the following table with values for non-integral
               ages to be determined by interpolation:

                        Attained Age on Date of
                             Commencement                  Percentage
                        ----------------------             ----------
                                  64                          .97
                                  63                          .93
                                  62                          .88
                                  61                          .82
                                  60                          .75
                                  59                          .68
                                  58                          .61
                                  57                          .54
                                  56                          .47
                                  55 or younger               .40

        (d)    Such Participating Employee's Other Post-Retirement Benefits;

        (e)    Such Participating Employee's Primary Social Security Benefit,
               multiplied by clauses (b) and (c) above, or the Participating
               Employee's actual Social Security Benefit (or other comparable
               benefits), if so provided by the Participating Employee;

                                       8
<PAGE>

        (f)    Such Participating Employee's monthly pension, if any, reduced
               (if applicable) for early commencement, which is not payable to
               him from the Retirement Plan because of the maximum limitations
               on pension amounts imposed by Section 415 of the Code.

Section 3 - Upon Death Before Retirement

If a Participating Employee is married, and has accumulated at least five (5)
Years of Service when he ceases to be an Employee due to his death, his
Surviving Spouse shall receive from the Corporation, no later than the thirtieth
(30th) day of the month immediately succeeding the month of his death, a single
lump sum payment which shall be the Actuarial Equivalent of a monthly payment,
commencing with such succeeding month and continuing for the lifetime of such
Surviving Spouse, in an amount equal to the product of the amounts determined in
the below clauses (a), (b), (c) and (d), with such result reduced by the amounts
in the below clauses (e) and (f).

      (a)      The monthly payment that the Participating Employee would have
               received computed under the below (i) and (ii), if he had
               remained an Employee (with no change in his Average Monthly
               Earnings) until, and if he had retired on, his sixty-fifth (65th)
               birthday:

               (i)      four percent (4%) of his Average Monthly Earnings,
                        multiplied by the number, not in excess of ten (10), of
                        his Years of Service, plus

               (ii)     one percent (1%) of his Average Monthly Earnings,
                        multiplied by the number of his Years of Service
                        accumulated after his first ten (10) Years of Service
                        (to a maximum of 20% of such Average Monthly Earnings),

      (b)      A fraction

               (i)      the numerator of which is the number of his Years of
                        Service, and

               (ii)     the denominator of which is the number of Years of
                        Service he would have accumulated if he had remained an
                        Employee until his sixty-fifth (65th) birthday,

      (c)      Fifty percent (50%), minus one percent (1%) for each full year by
               which the age of the Surviving Spouse is more than five (5) years
               lower than that of the Participating Employee,

      (d)      The percentage specified in clause (c) of Section 2 for the
               Participating Employee's age at the time of his death,

                                       9
<PAGE>

      (e)      The Participating Employee's Other Post-Retirement Benefits,

      (f)      The Participating Employee's Primary Social Security Benefit,
               multiplied by clauses (b), (c), and (d) above.

Section 4 - Upon Death After Termination of Employment

If a Participating Employee described in Section 2 of this Article IV is married
when he dies after the termination of his employment but before his receipt of
the lump sum payment to which he is entitled under said Section, his Surviving
Spouse shall receive from the Corporation, no later than the thirtieth (30th)
day of the month immediately following the month of his death, a single lump sum
payment which shall be the Actuarial Equivalent of the single lump sum payment
that such Participating Employee would have received if the month that he
designated for purposes of said Section 2 had been the later of the month of his
death and the month of his fifty-fifth (55th) birthday and if he had survived
through such month, reduced by fifty percent (50%), minus one percent (1%) for
each year by which the age of the Surviving Spouse is more than five (5) years
lower than that of the Participating Employee.

                                       10
<PAGE>

                                    ARTICLE V

                           FORFEITURES AND LIMITATIONS

Section 1 - Forfeiture of Benefits

If the Committee determines that any Participating Employee (or any recipient of
a benefit under the Program who had been a Participating Employee) has, while or
at any time after he ceased to be an Employee, directly or indirectly engaged in
any occupation in competition with, or has wrongfully disclosed trade secrets of
or confidential information relating to, or has intentionally done any act
materially harmful to the interests of, the Corporation or any Subsidiary
Company, the Committee may in its sole discretion terminate or annul the payment
of such benefit.

Section 2 - Inalienability of Benefits

No sale, transfer, anticipation, assignment, pledge or encumbrance of any kind,
at law or in equity, of any benefit under this Program shall be permitted or
recognized under any circumstances, and no benefit under this Program shall be
subject to attachment or other legal process.

Section 3 - Other Limitations

No benefit payable under the Program shall give rise to any offset or shall be
included in any reduction pursuant to Article III or any other provision of the
Retirement Plan or have any similar effect on any other benefit payable under
any other private benefit plan to which the Corporation or any Subsidiary
Company shall have contributed. Otherwise, the Committee may from time to time
determine whether the total benefits payable to any individual under the Program
and all other private benefit plans to which the Corporation or any Subsidiary
Company shall have contributed shall be subject to any limitation as to amount
other than as provided elsewhere in the Program and/or in such other private
plans, and, if so, shall determine the amount of such limitation.

                                       11
<PAGE>

Section 4 - Minimum Benefit

For any Participating Employee, the portion of his benefit payable under Section
1 or 2 of Article IV which is attributable to his Years of Service and Average
Monthly Earnings through December 31, 1993 shall not be less than a minimum,
which shall be deemed fixed as of December 31, 1993 and shall be calculated on
the basis of (x) a Primary Social Security Benefit determined for a retirement
occurring December 31, 1993, but increased by five percent (5%) per annum for
each whole calendar year between December 31, 1993 and the actual date of
retirement and (y) an ESOP offset determined as of December 31, 1993 and
increased by twenty percent (20%) per annum for each whole calendar year between
December 31, 1993 and the actual date of retirement. This provision shall not
apply, however, to calculation of the Actuarial Equivalent of the portion of a
Participating Employee's benefit under Section 1 or 2 of Article VI attributable
to Years of Service and Average Monthly Earnings through December 31, 1993.

                                       12

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