Document:

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                                                                   EXHIBIT 10.39

                                 AMENDMENT NO. 1
                                       TO
                             ICE CREAM PARTNERS USA
                SUPPLEMENTAL MANAGEMENT RETIREMENT & SAVINGS PLAN

      THIS AMENDMENT NO. 1 is made this 31st day of December, 2001, by ICE CREAM
PARTNERS USA, LLC, a Delaware limited liability company (hereinafter referred to
as the "Company").

                              W I T N E S S E T H:

      WHEREAS, the Company established the Ice Cream Partners USA Supplemental
Management Retirement & Savings Plan (hereinafter referred to as the "Plan"),
effective June 1, 2000; and

      WHEREAS, the right of the Company to make certain amendments to the Plan
was reserved pursuant to Section 10.1 of the Plan; and

      WHEREAS, it is the desire of the Company to amend the Plan in order to
reflect the addition of certain bookkeeping accounts, to initially tie
Participants' deferral rates under the Plan to their deferral rates under the
qualified savings plan, to eliminate deemed matching amounts for payroll periods
ending after January 1, 2002, to provide additional pension make-up amounts for
Participants who reached the Compensation Limit described in the Plan prior to
June 1, 2000, to provide the Administrator with special discretion with regard
to implementing Deferral Elections, to clarify that management incentive
compensation of former Pillsbury employees is used in calculating the $100,000
threshold with respect to the Total Retirement Supplement Credit, to provide
that the Total Retirement Supplement Credit will be credited as of April 1,
2001, to provide that amounts which were forfeited as a result of the inability
to locate a Participant or Beneficiary or as a result of not being vested shall
not be reinstated upon a later

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claim or rehire, to give participants the right to elect to have their elected
form of retirement distribution apply to their pre-retirement termination of
employment, and to make certain other necessary and desirable changes;

      NOW, THEREFORE, pursuant to Section 10.1 of the Plan, the Company hereby
amends the Plan, effective, except as otherwise provided, June 1, 2000, as
follows:

      (1) Section 1.3(a) of Article 1 of the Plan is hereby amended by the
deletion of said Section 1.3(a) and the substitution in lieu thereof of a new
Section 1.3(a) to read as follows:

                  "`Accounts' means Basic Deferral Accounts, 401(k) Make-Up
                  Accounts, Match Accounts, Pension Make-Up Accounts which shall
                  be further denominated as either Basic Contribution Accounts
                  or Transition Benefit Contribution Accounts, Total Retirement
                  Supplement Accounts, and any other bookkeeping accounts
                  established by the Administrator hereunder to record amounts
                  credited on behalf of a Participant hereunder, and any
                  earnings and losses thereon."

      (2) Sections 1.3(g) and 1.3(h) of Article 1 of the Plan are hereby amended
by the deletion of said Sections 1.3(g) and 1.3(h) and the substitution in lieu
thereof of new Sections 1.3(g) and 1.3(h) to read as follows.

                  "`Basic Deferral Amount' means for each Participant the
                  portion of his unpaid Compensation which is retained pursuant
                  to Section 4.1 hereof or in accordance with Section 4.9 hereof
                  by the Participating Employer which employs him (less any
                  required FICA or other tax withholdings).

                  `Beneficiary' means the party or parties designated by a
                  Participant, in accordance with Section 7.3 hereof, to receive
                  Plan benefits in the event of the Participant's death."

      (3) Section 1.3(i) of Article 1 of the Plan is hereby amended by the
deletion of said Section 1.3(i) and the substitution in lieu thereof of a new
Section 1.3(i) to read as follows:

                  "(i)     `Board' means the Board of Managers of the Company."

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      (4) Section 1.3(q) of Article 1 of the Plan is hereby amended by the
deletion of said Section 1.3(q) and the substitution in lieu thereof of a new
Section 1.3(q) to read as follows:

                  "`Deemed Matching Amount' means for each Participant, the
                  amounts credited on behalf of such Participant which match a
                  portion of his deferrals pursuant to Section 4.7 hereof."

      (5) Effective January 1, 2002, Section 1.3(s) of Article 1 of the Plan is
hereby amended by the deletion of said Section 1.3(s) and the substitution in
lieu thereof of a new Section 1.3(s) to read as follows:

                  "`Delayed Cessation Date' means for any Participant or former
                  Participant the later to occur of his Delayed Cessation Date
                  as defined under the 401(k) Plan or, if his Termination of
                  Employment occurred in connection with his transfer to a
                  Parent Company or Parent Company Affiliate, the date of his
                  Parent Company Termination. For the purpose of the preceding
                  sentence, the words `Parent Company Termination' shall have
                  the same meaning as the words `Termination of Employment,' but
                  applied as though references to the Company, a Participating
                  Employer or any Affiliate were replaced throughout the
                  definition of Termination of Employment with references to the
                  Parent Company or any Parent Company Affiliate."

      (6) Section 1.3(y) of Article 1 of the Plan is hereby amended by the
deletion of said Section 1.3(y) and the substitution in lieu thereof of a new
Section 1.3(y) to read as follows:

                  "(y)  `401(k) Make-Up Amount' means for each Participant the
                        portion of his unpaid Compensation which is retained
                        pursuant to Section 4.2 hereof or in accordance with
                        Section 4.9 hereof by the Participating Employer which
                        employs him (less any required FICA or other tax
                        withholdings)."

      (7) Section 1.3(jj) of Article 1 of the Plan is hereby amended by the
deletion of said Section 1.3(jj) and the substitution in lieu thereof of a new
Section 1.3(jj) to read as follows:

                  "(jj) `Pension Make-Up Account' means for each Participant the
                        bookkeeping account which shall be further denominated
                        as either a Basic Contribution Account for a Transition
                        Benefit Contribution Account and which is maintained on
                        his behalf

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                        to reflect his Pension Make-Up Amounts and all earnings
                        and losses thereon."

      (8) Section 1.3(ll) of Article 1 of the Plan is hereby amended by the
deletion of said Section 1.3(ll) and the substitution in lieu thereof of a new
Section 1.3(ll) to read as follows:

                  "`Plan' means the Ice Cream Partners USA Supplemental
                  Management Retirement & Savings Plan, as set forth herein, and
                  as may be amended from time to time."

      (9) Sections 4.1, 4.2 and 4.3 of Article 4 of the Plan are hereby amended
by the deletion of said Sections 4.1, 4.2 and 4.3 and the substitution in lieu
thereof of new Sections 4.1, 4.2 and 4.3 to read as follows:

         "4.1     Basic Deferral Amounts

                  With respect to each Plan Year, each Participant who is
         designated as eligible to make deferrals under this Section may elect
         to defer a portion of his Base Compensation and his Bonus Compensation.
         Any such election shall be made in a stated whole percentage for Base
         Compensation and a stated whole percentage for Bonus Compensation. A
         Participant's deferral contributions for any Plan Year shall not exceed
         twenty-five percent (25%) of his Base Compensation and eighty-five
         percent (85%) of his Bonus Compensation.

         4.2      401(k) Make-Up Amounts

                  With respect to each Plan Year, each Participant who is
         designated as eligible to make deferrals under this Section may elect
         to defer under this Plan, commencing at the time he has reached the
         Compensation Limit or his deferrals under the 401(k) Plan have reached
         the limit set forth in Section 5.2 of the 401(k)

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         Plan (`Deferral Limit'), a percentage of his remaining Compensation for
         such Plan Year which is equal to:

                  (a)   For years beginning on or after January 11, 2002, a
                        percentage elected by the Participant prior to the date
                        specified in Section 4.3 hereof; and

                  (b)   For years beginning prior to January 2002:

                        (i)   for a Participant who became a Participant prior
                              to January 1, 2001, his 401(k) Plan Deferral
                              Percentage at the time such Compensation Limit or
                              Deferral Limit is reached; or

                        (ii)  for a Participant who becomes a Participant on or
                              after January 1, 2001, a percentage elected by the
                              Participant prior to the date specified in Section
                              4.3 hereof.

                  Method of Making Deferral Elections

                  A Participant's election to make deferrals under this Article
         for a Plan Year shall be made by completing and executing a Deferral
         Election form (or by such other manner as the Administrator may
         prescribe). Deferral Elections under this Section may be made within
         thirty (30) days after an individual becomes eligible to participate in
         this Plan, but in no event shall such election apply to any
         Compensation earned prior to the date such election is made."

         (10) Sections 4.7 and 4.8 of Article 4 of the Plan are hereby amended
by the deletion of said Sections 4.7 and 4.8 and the substitution in lieu
thereof of new Sections 4.7 and 4.8 to read as follows:

                  Deemed Matching Amounts

                  For each payroll period, an amount equal to the lesser of his
         401(k) Make-Up Amount for such payroll period and three percent (3%) of
         his Compensation

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         (calculated after deducting any Basic Deferral Amount for such payroll
         period) shall be deemed to be matched. In addition, for each payroll
         period ending prior to January 1, 2002, three percent (3%) of each
         Participant's Basic Deferral Amount for such payroll period shall also
         be deemed to be a matching contribution.

         4.8      Pension Make-Up Amounts

                  With respect to each Plan Year, each Participant who is
         designated as eligible to receive an allocation under this Section
         shall, commencing at the later of the time he has reached the
         Compensation Limit or the Effective Date, have an amount equal to his
         remaining Compensation for such Plan Year multiplied by his Retirement
         Plan Percentage for such Plan Year credited hereunder as his Pension
         Make-Up Amount for such Plan Year. For purposes of this Plan,
         `Retirement Plan Percentage' shall mean the sum of his Basic
         Contribution Percentage under the Retirement Plan and, if he is an
         Original 45/5 Participant under the Retirement Plan, three percent (3%)
         (`Transition Benefit Percentage').

                  Notwithstanding the foregoing paragraph, with respect to the
         first Plan Year, the Pension Make-Up Account of each Participant who:

                  (a)      is designated as eligible to receive an allocation
                           under this Section; and

                  (b)      reached the Compensation Limit prior to the Effective
                           Date;

         shall be credited with special credit equal to the Pension Make-Up
         Amount such Participant would have been eligible to receive with
         respect to the period which commenced on April 1, 2000 and ended on May
         31, 2000 (`Pre-Effective Date

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         Period') if this Plan had been in effect during the Pre-Effective Date
         Period. In addition, interest shall be credited in accordance with
         Section 6.3 hereof as though this Plan was in effect during the
         Pre-Effective Date Period and such Pension Make-Up Amounts were
         credited during the Pre-Effective Date Period.

         4.9      Special Discretion of the Administrator

                  Notwithstanding anything in this Plan to the contrary, the
         Administrator in its discretion may implement the Deferral Election of
         a Participant in the first Plan Year so that the total amount deferred
         with respect to payroll periods ending after such election shall be
         approximately equal to what the total deferrals of such Participant
         would have been for such Plan Year if such election had been in effect
         on April 1, 2000. In the event of some administrative delay in
         implementing the terms of this Plan or any Deferral Election, the
         Administrator in its discretion and without regard to any contrary
         provision of this Plan (including, but not limited to, Section 4.4
         hereof) may authorize increasing the deductions in future payroll
         periods in order that the ultimate amount deferred with respect to a
         Participant will approximately equal the amount which would have been
         deferred in accordance with such Participant's Deferral Election but
         for such a delay."

         (11) Section 5.1 of Article 5 of the Plan is hereby amended by the
deletion of the last paragraph of said Section 5.1 and the substitution in lieu
thereof of a new paragraph to read as follows.

                  "The only Participants who are eligible to receive an
         allocation under this Section 5.1 shall be those Participants with base
         salary from a Parent Company (plus any management incentive
         compensation) in excess of one hundred

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         thousand dollars ($100,000) in 1999, who as of March 31, 2000 were
         active employees of a Parent Company and participants in a Parent
         Company Plan."

         (12) Section 6.1 of Article 6 of the Plan is hereby amended by the
deletion of said Section 6.1 and the substitution in lieu thereof of a new
Section 6.1 to read as follows.

         "6.1     Establishment of Accounts

                  With respect to each Participant, the Company or other
         Participating Employer employing such Participant shall establish on
         its books and records a Basic Deferral Account, 401(k) Make-Up Account,
         Match Account, Pension Make-Up Account (consisting of a Basic
         Contribution Account and a Transition Benefit Contribution Account) and
         Total Retirement Supplement Account in the name of each Participant
         eligible therefor as of the first date any amount is to be credited to
         any such Account pursuant to Section 6.2. All amounts credited to the
         Accounts of any Participant or former Participant shall constitute a
         general, unsecured liability of the Company and other Participating
         Employees, respectively, to such person."

         (13) Section 6.2(a) of Article 6 of the Plan is hereby amended by the
deletion of said Section 6.2(a) and the substitution in lieu thereof of a new
Section 6.2(a) to read as follows:

                  "(a)  Deferrals under Section 4.1 or 4.2 shall be credited to
                        the Participant's Basic Deferral Account or 401(k)
                        Make-Up Account as of the time that the Participant's
                        Compensation is reduced pursuant to Section 4.1 or 4.2
                        hereof or in accordance with Section 4.9 hereof."

         (14) Sections 6.2(c) and 6.2(d) of Article 6 of the Plan are hereby
amended by the deletion of said Sections 6.2(c) and 6.2(d) and the substitution
in lieu thereof of new Sections 6.2(c) and 6.2(d) to read as follows.

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                  "(c)  Pension Make-Up Amounts which are based on a
                        Participant's Basic Contribution Percentage under the
                        Retirement Plan shall be credited to his Basic
                        Contribution Account as of the time that the
                        Participant's Compensation to which such Pension Make-Up
                        Amount relates is payable or, in the case of the special
                        credit set forth in the second paragraph of Section 4.8
                        hereof, as of a date determined by the Administrator.
                        Pension Make-Up Amounts which are based on a
                        Participant's Transition Benefit Percentage under the
                        Retirement Plan shall be credited to his Transition
                        Benefit Contribution Account as of the time that the
                        Participant's Compensation to which such Pension Make-Up
                        Amount relates is payable or, in the case of the special
                        credit set forth in the second paragraph of Section 4.8
                        hereof, as of a date determined by the Administrator.

                  (d)   The amount to be credited pursuant to Section 5.1 with
                        respect to any Participant shall be credited to such
                        Participant's Total Retirement Supplement Account as of
                        April 1, 2001 with interest computed in accordance with
                        Section 6.3 hereof from April 1, 2000 to April 1, 2001."

         (15) Section 7.2(a) of Article 7 of the Plan is hereby amended by the
deletion of said Section 7.2(a) and the substitution in lieu thereof of a new
Section 7.2(a) to read as follows:

                  "(a)  In General. At the time an eligible Employee first
                        becomes a Participant hereunder, the Participant shall
                        elect his or her Retirement Distribution Date, which may
                        be as soon as practicable after either his Retirement
                        Date or any number of months thereafter, but not greater
                        than 5 years after his Retirement Date."

         (16) Effective December 1, 2001, Article 7 of the Plan is hereby
amended by the addition of a new Section 7.4 to said Article 7 to read as
follows:

         "7.4 Election to Apply Retirement Form and Date to Termination of
              Employment

                  On or after December 1, 2001, a Participant shall be able to
         elect whether his or her election of a form of distribution under
         Section 7.1 hereof and election of a Retirement Distribution Date under
         Section 7.2 hereof shall be applicable to his or her termination of
         employment for a reason other than Retirement. Any

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         such election shall be made in such form and in such manner as shall be
         designated by the Administrator."

         (17) Effective December , 2001, Section 8.2 of Article 8 of the Plan is
hereby amended by the deletion of said Section 8.2 and the substitution in lieu
thereof of a new Section 8.2 to read as follows:

         "8.2 Distribution Upon Delayed Cessation Date for Reasons Other than
              Retirement

                  For a Participant who experiences a Delayed Cessation Date for
         any reason other than his or her Retirement, the Participant's Vested
         Accounts shall be distributed in accordance with the following
         provisions:

                  (a)      Form of Distribution. For a Participant whose Vested
                           Accounts have an aggregate balance as of his or her
                           Delayed Cessation Date of at least $50,000, such
                           Participant's Vested Accounts shall be distributed in
                           the form elected in accordance with Sections 7.1 and
                           7.4. A Participant whose Vested Accounts have an
                           aggregate balance as of his or her Delayed Cessation
                           Date of less than $50,000 shall receive distribution
                           of his or her Accounts in the form of a lump sum
                           payment, notwithstanding the Participant's election
                           as to the form of distribution made in accordance
                           with Sections 7.1 and 7.4.

                  (b)      Time of Distribution. For a Participant whose Vested
                           Accounts have an aggregate balance of less than
                           $50,000 as of his Delayed Cessation Date, such
                           Participant's Vested Accounts shall be distributed as
                           soon as practicable after his Delayed Cessation Date.
                           For other Participants, distribution from the
                           Participant's Vested Accounts shall commence as soon
                           as practicable after the end of the calendar month in
                           which occurs the Participant's Retirement
                           Distribution Date. For a Participant whose Vested
                           Accounts is to be distributed in quarterly
                           installments, the remaining quarterly installments
                           shall be paid as soon as practicable after the end of
                           each subsequent calendar quarter, until the last
                           quarterly installment has been paid.

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                  (c)      Death After Delayed Cessation Date. In the event a
                           Participant who is receiving quarterly installments
                           dies after his or her Delayed Cessation Date, the
                           Participant's Vested Accounts, or the remainder
                           thereof, shall be paid to the Participant's
                           Beneficiary in accordance with the Participant's
                           election as to the form of distribution made in
                           accordance with Section 7.1 and election as to the
                           Retirement Distribution Date. Notwithstanding the
                           foregoing, the Beneficiary may request, subject to
                           the Administrator's consent and pursuant to such
                           procedures as the Administrator may establish, for
                           the remainder of the Participant's Vested Accounts to
                           be distributed in the form of an immediate lump sum
                           payment."

         (18) Sections 8.5 and 8.6 Article 8 of the Plan are hereby amended by
the deletion of said Sections 8.5 and 8.6 and the substitution in lieu thereof
of new Sections 8.5 and 8.6 to read as follows:

         "8.5     Inability to Locate the Participant

                  In the event that the Administrator is unable to locate a
         Participant or Beneficiary within two (2) years following the scheduled
         distribution date, the amount allocated to the Participant's Accounts
         shall be forfeited. If, after such forfeiture, the Participant or
         Beneficiary later claims such forfeited amounts, such amounts shall not
         be reinstated.

         8.6      Forfeitures

                  As of a Participant's Termination of Employment, any amounts
         in his Accounts which are not vested shall be forfeited. If a
         terminated Participant shall be rehired by the Company, a Participating
         Employer or an Affiliate, no amounts forfeited under this Section 8.6
         shall be reinstated."

         (19) Section 12.5 of Article 12 of the Plan are hereby amended by the
deletion of said Section 12.5 and the substitution in lieu thereof of a new
Section 12.5 to read as follows:

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                  Nonassignability; Qualified Domestic Relations Orders

                  A Participant's or Beneficiary's right to any amount credited
         to the Participant's Accounts may not be sold, transferred, assigned,
         pledged, anticipated, or otherwise encumbered in advance of actual
         receipt of distribution of such amount and any attempt to so sell,
         transfer, assign, pledge, anticipate or otherwise encumber such amount
         shall be.

                  No such amount may be subject to seizure, garnishment, levy
         attachment or other proceeding in law or in equity. Notwithstanding the
         foregoing, neither (i) the creation, assignment or recognition of a
         right to any benefit payable with respect to a Participant or former
         Participant under this Plan to an Alternate Payee pursuant to a court
         order which the Administrator determines to be a Qualified Domestic
         Relations Order as defined in Section 206 of ERISA, nor (ii) any other
         arrangement, transfer or transaction which the Administrator determines
         would not be treated as a prohibited assignment or alienation under
         ERISA or the Code (including, but not limited to, Section 206 of ERISA
         or Section 401(a)(13) of the Code) and the regulation thereunder, if
         such provisions applied to this Plan, shall be treated as an assignment
         or alienation prohibited by this Section. The Administrator may in its
         discretion use procedures similar to those used under the 401(k) Plan
         to determine whether a court order is a Qualified Domestic Relations
         Order. In addition, the Administrator may in its discretion permit an
         immediate lump sum distribution, not in excess of the Participant's
         Vested Accounts, to be made to an Alternate Payee if such distribution
         is authorized by a Qualified Domestic Relations Order."

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         IN WITNESS WHEREOF, the Company, by its duly authorized officers, has
caused this Amendment No. 1 to be executed as of the day and year first above
written.

                                         ICE CREAM PARTNERS USA, LLC
                                                ("Company")

                                         By: /s/ Michelle M. Durmick
                                            ------------------------

                                         And: /s/ James Dintamen
                                             -----------------------

                                       13<PAGE>
                                                                   EXHIBIT 10.40

                                 AMENDMENT NO. 2
                                       TO
                             ICE CREAM PARTNERS USA
                SUPPLEMENTAL MANAGEMENT RETIREMENT & SAVINGS PLAN

         THIS AMENDMENT NO. 2 is made this 5th day of February, 2002, by NESTLE
ICE CREAM COMPANY, LLC (formerly known as Ice Cream Partners USA, LLC), a
Delaware limited liability company (hereinafter referred to as the "Company").

                              W I T N E S S E T H:

         WHEREAS, Ice Cream Partners USA, LLC established the Ice Cream Partners
USA Supplemental Management Retirement & Savings Plan (hereinafter referred to
as the "Plan"), effective June 1, 2000; and

         WHEREAS, the legal name of Ice Cream Partners USA, LLC has been changed
to "Nestle Ice Cream Company, LLC;" and

         WHEREAS, the right of the Company to make certain amendments to the
Plan was reserved pursuant to Section 10.1 of the Plan; and

         WHEREAS, it is the desire of the Company to amend the Plan in order to
reflect the Company's legal name;

         NOW, THEREFORE, pursuant to Section 10.1 of the Plan, the Company
hereby amends the Plan, effective January 1, 2002, as follows:

                  The Ice Cream Partners USA Supplemental Management Retirement
         & Savings Plan shall be named the "Nestle Ice Cream Company
         Supplemental Management Retirement & Savings Plan."

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         IN WITNESS WHEREOF, the Company, by its duly authorized officers, has
caused this Amendment No. 2 to be executed as of the day and year first above
written.

                                         NESTLE ICE CREAM COMPANY, LLC
                                                   ("Company")

                                         By: /s/ Michelle M. Durmick
                                            --------------------------

                                         And: /s/ James Dintamen
                                             -------------------------

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