Document:

Exhibit 10.15

  September 13, 2004 

STRICTLY PERSONAL AND CONFIDENTIAL  

Hand
delivered, original to employee file

Aaron Shipper

Dear Aaron, 

The
following shall confirm the terms and conditions of your employment with Alderwoods Group Inc (herein referred to as "the Company"). 

	
 	
 	

 
	
 Position:	
 	

Senior Vice President, Advanced Planning
	
 Reports to:	
 	

Paul Houston, President and Chief Executive Officer
	
 Effective:	
 	

October 1, 2004
	
 Base Pay:	
 	

$220,000.00 gross per annum.
	
 Bonus:	
 	

You will be eligible to participate in the Company's Executive bonus program, calculated at 40% (target) to 80% (maximum) of your salary. The details to the plan will be explained under separate cover. For the remainder of 2004, the measurements that
your bonus is currently calculated at will remain the same. For 2005, we will determine new measurement factors. They will be specific to your areas of responsibilities and the achievement levels for target and maximum payments will be commensurate
with other Executives.
	
 Stock Options:	
 	

You will continue to be eligible to participate in the companies stock option program at your current level.
	
 Benefits:	
 	

You will continue to be eligible to participate in the company benefits program. Furthermore, you will be eligible for a $3,000 medical spending account. More details on the above will be covered under separate cover.
	
 Club Membership:	
 	

You will be eligible to expense up to $1,500 towards a club membership.
	
 Annual Medical:	
 	

You are entitled to take a company paid annual medical.
	
 401K:	
 	

You will continue to be eligible to participate in the company's 401K program in which you can make deposits and the company will match the value.
	
 Car Allowance:	
 	

You will be entitled to $800.00/month (paid bi-weekly).
	
 Vacation Entitlement:	
 	

You are eligible for four (4) weeks vacation per year.
	
 Termination of Employment:	
 	

If you should be terminated for any reason other than just cause, you will be entitled to receive twelve (12) months of base pay as severance.

Aaron, I am extremely excited about the challenges that await us as a team. I hope this offer demonstrates our Company's continued belief that you are a key member of our team
and our future success. Should you have any questions please do not hesitate to contact me. 

Sincerely,

per

Paul Houston

President and Chief Executive Officer 

I
have read, understand and voluntarily agree to the terms and conditions for my employment with Alderwoods Group Inc. 

	        
 Aaron Shipper	 	        
 Date

[LOEWEN GROUP INC. LOGO]

The Loewen Group Inc.

November 30,
2001 

STRICTLY PRIVATE AND CONFIDENTIAL

Aaron
Shipper

New York, NY 

Dear
Aaron: 

I
am pleased you have accepted the position as President Mayflower Insurance. Your employment is with The Loewen Group Inc. and subsidiaries (the "Company") in accordance with the
following terms and conditions: 

	1.
	You
are employed as President and COO Mayflower Insurance with a start date of November 1, 2001, reporting directly to myself.

	2.
	Your
compensation will be made up of the following:

	a)
	An
annual base salary of $175,000 per annum payable on the Company's normal payroll basis.

	b)
	Inclusion
on all Company fringe benefit programs provided to executives at your level in the Company, including group medical, group dental, short term disability, long term
disability, accidental death and dismemberment, group term life insurance, optional life insurance and an annual retirement savings plan. A summary of those benefits is attached to this letter.

	c)
	Four
weeks vacation per annum.

	d)
	The
company will provide a monthly car allowance consistent with that of the Geographical Vice-Presidents.

	e)
	Effective
your start date, you will participate in the Company's annual and long-term incentive compensation plans according to your title and position as President of Mayflower. This
is made up of three parts, briefly described as follows (Please note: the summary is for convenience only and does not replace, amend or supersede the content of the respective plans themselves):

	i)
	With
respect to the annual incentive plan, an annual performance bonus target will be established based upon Mayflower's growth and profitability. The targeted bonus
payout will be 40% of base salary with a maximum potential up to 80% of your base salary. There is no guarantee of any bonus payout unless the minimum target has been met. Fiscal year 2001 will be
pro-rated for the balance of the year, reflecting your November 1 start date. 

	ii)
	You
will participate in option distribution consistent with your position as President of Mayflower and other executives at your level.

	iii)
	To
encourage and reward growth in the Mayflower Insurance business unit, you will be eligible to participate in a growth plan for achieving and exceeding the cumulative
budgeted objectives of three year sales targets for Mayflower, beginning with 2002. If the combined total of the three-year targets is achieved by December 31, 2004, you will be entitled to a
$100,000 bonus payable in January 2005 over and above any annual incentive plan bonus. The bonus is contingent on your being at Mayflower through that three year period and you being employed by the
Company at the time the bonus is payable.

	f)
	In
the event the Company establishes an employee stock purchase plan, you will be entitled to participate in such plan upon a basis similar to that for other executives at your level
in the Company.

	3.
	With
respect to severance, which shall consist of base salary, the following shall apply:

	a)
	In
the event of a "not for cause" termination your severance period will be for a 12 month period (the final six months subject to mitigation) from the time of
termination. Severance is payable in the event of a "not for cause" termination from the Company within one year following any of the occurrences specified below:

	i)
	Change
in ownership of Mayflower.

	ii)
	"Constructive
dismissal" as it relates to a substantive change in your terms of employment or your place of employment.

	b)
	If
severance is activated in 2002, the Company will reimburse the movement of your household goods and one automobile back to New York.

	c)
	If
severance is activated before December 31, 2004, the Compensation Committee of the Board will determine the vesting of your stock options.

	4.
	This
position requires you to relocate to Mayflower's executive offices in New Orleans, LA. The Company will give you relocation assistance and support consistent with
corporate policy. You agree you will be personally located in New Orleans not later than January 2002, after which time any personal travel is on your personal account. I understand your
family's circumstances in making this relocation. You in turn understand the position requires your presence full-time in New Orleans. In no event, will your family's relocation take place
later than July 2002.

	5.
	Some
travel is a job requirement. The Company will reimburse you for reasonable and prudent expenses incurred directly in relation to your duties, upon presentation of receipts or
invoices in support in accordance with the Company's travel policy.

	6.
	This
Agreement may be terminated by the Company for cause without notice or salary in lieu of notice at any time by providing written notice. "Cause" means a material breach by you of
this Agreement.

	7.
	With
respect to your duties and responsibilities on behalf of the Company: 

	a)
	At
all times you will act in the best interests of the Company; you will engage in no activity which is detrimental or prejudicial to the Company, its reputation, or any of its
business;

	b)
	At
no time will you represent, directly or indirectly, parties or interests that are prejudicial to or in conflict with the best interests of the Company or its operations;

	c)
	You
will at all times act honestly and faithfully in carrying out the Company's instructions;

	d)
	You
will at all times represent the Company in a professional manner and use your best efforts to promote the Company's interests;

	e)
	During
the term of this Agreement and for 12 months following its termination you will at all times keep strictly confidential all internal, private information, data, materials
and knowledge relating to the Company or its business;

	f)
	You
will not at any time make any unauthorized use of any proprietary information, data or analysis of the Company, or of specific corporate opportunities developed or in the process
of development by the Company. 

This
letter confirms the Company's agreement with this employment proposal. To confirm your agreement with and acceptance of this employment proposal, please sign both copies and return
one copy to Gordon Orlikow at fax (416) 498-2477, keeping a copy for yourself. This mutually signed letter will then constitute the employment agreement between us. 

I
look forward to working with you as we grow the insurance business. 

	 	 	Yours truly,
	
 	
 	

THE LOEWEN GROUP INC.
	
 	
 	

Per:
	 	 	

 
 Paul Houston

President & CEO
	
 	
 	

ACCEPTED AND AGREED as of

this 14th day of December 2001.
	 	 	

 
 Aaron Shipper
	
 Copy:    Gordon OrlikowQuickLinks
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Exhibit 10.19  

         

  

 
 

ALDERWOODS SUPPORT FUNCTION ANNUAL INCENTIVE PLAN    
    

1.     GLOSSARY OF DEFINITIONS  

        The following is a definition of terms used in this document: 

	a)
	Award/Bonus Award.    "Award" or "Bonus Award" means amount paid as an incentive bonus under the Plan.

	b)
	Business Plan Objective.    "BPO" means individual objectives designed to support specific elements of the Business Plan. A
reporting manager assigns individual BPOs to his or her Business Unit.

	c)
	Business Unit.    "Business Unit" means that sector of the business (Location or Department) that the eligible employee is
assigned to and against which specific financial targets are set.

	d)
	Financial Target.    "Financial Target" means the achievement of 100% of the financial criteria set by the Company to measure
overall Company performance during a calendar year.

	e)
	Maximum Award Percentage.    "Maximum Award Percentage" means the percentage of Salary an eligible employee earns in a
calendar year if 115% or more of the Financial Target is achieved.

	f)
	Minimum Financial Target.    "Minimum Financial Target" means the achievement of 95% of financial criteria set by the Company
to measure overall Company performance during a calendar year. This 95% Minimum Financial Target is only applicable to the Business Plan Objectives portion of an employee's Bonus Award.

	g)
	Salary.    "Salary" means an eligible employee's regular base compensation, but excludes commissions, overtime pay, other
forms of bonus or remuneration, determined at the end of a calendar year.

	h)
	Target Award Percentage.    "Target Award Percentage" means the percentage of Salary that an eligible employee earns in a
calendar year if 100% of the Financial Target established for the Company is achieved. 

2.     PURPOSE  

        The purpose of the Incentive Plan (The Plan) is to continue to promote and reward an employee's excellent performance. 

3.     THE PLAN  

This
Plan relates to an employee's eligibility to receive Awards according to the Plan. This Plan does not replace, modify or waive any other existing agreements or obligations relating to your
employment. 

4.     ELIGIBILITY  

        During each calendar year an employee is eligible to participate in The Plan if: 

	a)
	The
employee is an active full-time employee in an eligible job code in a Support Function Group on or before October 1st of the calendar year for
which the Bonus Award is to be paid;

	b)
	The
employee has achieved a performance rating of at least satisfactory or higher; 

	c)
	The
employee transferred employment from one Company subsidiary to another during the calendar year and continues as a member of a Support Function Group at the new Company subsidiary; 

        An
employee is NOT eligible to participate in The Plan for any calendar year if: 

	a)
	The
employee's employment ceases with the Company during the calendar year for any reason;

	b)
	The
employee is not employed by the Company on the date of payment of the Bonus Award;

	c)
	The
employee is not deemed to be in compliance with all Company Policies and Procedures. 

5.     DETERMINATION AND PAYMENT OF BONUS AWARDS  

        Determination and payment of Awards under the Plan is as follows: 

        a)    Determination of Bonus Awards.  

Financial Target.    Each calendar year, the Company will set the Financial Target and communicate it to the employees. For each calendar
year, the total Bonus Award will be divided into two parts: 

	(i)
	Financial Performance — comprising 2/3 of total Bonus Award:    Financial
Target of 100% is required for the bonus to be awarded.

	(ii)
	Business Plan Objectives (BPOs) — comprising 1/3 of total Bonus
Award:    A Minimum Financial Target of 95% is required for payment of this portion of the Bonus Award. 

        b)    Calculation of Final Bonus Award.  

	(i)
	Below Minimum Financial Target (less than 95%)  

If
actual annual financial results of the Company are below the Minimum Financial Target no Bonus Award will be awarded. 

	(ii)
	Meet Minimum Financial Target but below Financial Target (95%-99%)  

If
actual annual financial results of the Company exceed Minimum Financial Target (95%) but are less than the Financial Target (100%), the one-third Bonus Award percentage for the BPO
portion only of the potential Bonus Award will become payable based on performance score level. The two-third (2/3) portion of the Bonus Award allocated to the Financial Performance
will not be awarded. 

The
Award will be calculated as follows: 

1/3
BPO component = BPO% score × Target Award % × the employee's Salary × 33.33%. 

	(iii)
	Meet Financial Target (100%)  

If
actual annual financial results of the Company equal the 100% Financial Target, the Award will be calculated as follows: 

	•
	1/3
BPO component = BPO% score × the Target Award Percentage × the employee's
Salary × 33.33%.

	•
	2/3
Financial Performance component = the Target Award % × employee's Salary × 66.67% 

	(iv)
	Exceed Financial Target but below Maximum Financial Target (101%-114%)  

If
actual financial results exceed the Financial Target but are less than the 115% of the Financial Target, an Award percentage will be determined by applying straight-line interpolation
to the Target Award Percentage and the Maximum Award Percentage, with reference to where the actual financial results fall between the 100% and 115% Financial Target. The resulting Award will be
calculated as follows: 

	•
	1/3
BPO component = BPO% score × the interpolated Award Percentage × the employee's
Salary × 33.33%.

	•
	2/3
Financial Performance component = interpolated Award Percentage × the employee's Salary × 66.67%

	(v)
	Meet or exceed Maximum Financial Target (115% or Greater)  

If
actual financial results of the Company equal or exceed 115% of the Financial Target, the Award will be calculated as follows: 

	•
	1/3
BPO component = BPO% score × the Maximum Target Award Percentage × the employee's
Salary × 33.33%.

	•
	2/3
Financial Performance component = the Maximum Target Award Percentage × the employee's Salary × 66.67% 

 
 

Calculation of Bonus Award-Support Function    
    

  

	c)
	Adjustments to Final Awards.    The Company retains the ability under the Plan to:

	(i)
	adjust
Bonus Awards based on adjusted Financial Targets of the Company and; 

	(ii)
	adjust
an employee's Bonus Award downward by as much as 33% as a result of low performance by an employee. This adjustment to be made at the discretion of the
employee's supervisor, manager or VP.

	d)
	Timing of Payment of Awards.    Bonus Awards shall be paid following approval by Alderwoods Group's Board of Directors.

	e)
	Transfers, or Change of Designated Employee Group.    In the event that an employee transfers and/or changes their membership
from one employee group to another, then the employee's Bonus Award will be calculated on a pro-rata basis. The pro-rated amount will be based on the number of months employed
within each particular Business Unit during the calendar year.

	f)
	Award Excluded from Participation in Other Benefits.    The amounts awarded to an employee under the Plan shall not be deemed
to be compensation for the purpose of calculating the amount of an employee's benefits under any retirement, insurance, disability or other benefit plan, except to the extent specifically provided in
such plan.

	g)
	Employee Eligible for Partial Year.    In the event that an employee becomes eligible for an Award for part of the year, a
pro-rated share of their Salary shall be used in the calculation of the Award. 

6.     WITHHOLDING  

        The Company shall withhold any taxes or other amounts as required by law. 

7.     AMENDMENT OR TERMINATION  

        This Plan may be amended, changed or terminated at any time at the Company's discretion and without notice. 

8.     PLAN ADMINISTRATION  

The
Company's Executive Committee is responsible for the administration and processing of the Plan. The Executive Committee may: 

	(i)
	Designate
employees as participants;

	(ii)
	Designate
and administer the Financial Targets; and

	(iii)
	Determine
other terms and conditions related to allocation of Awards under the Plan. 

QuickLinks

ALDERWOODS SUPPORT FUNCTION ANNUAL INCENTIVE PLAN

Calculation of Bonus Award-Support Function

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