Document:

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                                                                   EXHIBIT 10.21

            SUMMARY OF STEELCASE INC. NON-EMPLOYEE DIRECTOR BENEFITS

The Steelcase Benefit Plan for Outside Directors (Director Plan) became
effective on March 1, 1999. This plan was created to provide medical and dental
benefits to members of our Board of Directors who are not employees or retirees
of the Company. Dependent coverage is also available to participants. Effective
March 1, 2005, the Director Plan was merged into the Steelcase Inc. Employee
Benefit Plan (Employee Plan), the Company's broad-based plan that covers over
3,000 Company employees, retirees and their families.

Following the merger, there are still some differences in the eligibility,
participation and benefit provisions between active and retired Directors and
employees.

Differences in Eligibility and Participation

o    Directors and their dependents are eligible for coverage at the time the
     Director becomes a member of the Board of Directors. During an annual
     enrollment period, Directors who are already enrolled in coverage may opt
     out of coverage or change plans. A Director who does not enroll at the time
     of becoming a Director is not eligible during a subsequent annual
     enrollment period but he or she has special enrollment rights when other
     existing coverage is lost or when there is a qualified change in status.
     Employees are eligible at the time of hire. During an annual enrollment
     period, eligible employees may opt in or out of coverage or change plans.
     Eligible employees may also change plans when there is a qualified change
     in status, including a loss of other coverage.

o    Directors who have served at least two terms on the Board and are enrolled
     in medical benefits as a Director at the time of leaving the Board, are
     eligible for retiree medical coverage. Employees hired after July 22, 2002
     are not eligible for retiree medical coverage. An employee hired on or
     before July 22, 2002 who retires from a Steelcase location that provides
     retiree medical coverage is eligible for retiree medical coverage under the
     plan if his or her age plus continuous years of service equals 80 or more.
     Also, if an employee working at an eligible location was hired prior to
     February 1, 1978, the employee is eligible for retiree medical coverage if
     he or she meets one of the following criteria:

        -        At least age 55 with 20 years of continuous service,

        -        At least age 58 with 15 years of continuous service, or

        -        Age 65 with continuous service after February 1, 1978.

o    Eligible retired Directors may opt out of the Employee Plan at any time,
     but may not opt back into the plan at a later date. Eligible retired
     employees may opt out of the Employee Plan if they are covered under
     another group health plan and can opt back into the Employee Plan if the
     other health coverage is lost.

Differences in Benefit Provisions

o        HMOs are available to active employees at certain locations but not
         active Directors.

o        Short-term disability benefits are available to active hourly and
         nonexempt employees at certain locations but not active Directors.

o        A working spouse of an active or retired employee, who has coverage
         available through his or her employer, must enroll in that coverage in
         order to be covered under the Employee Plan. A working spouse of an
         active or retired Director does not have to enroll in other available
         coverage in order to be covered.<PAGE>
                                                                   EXHIBIT 10.32
                                2006-1 AMENDMENT
                                     TO THE
                                 STEELCASE INC.
                           RESTORATION RETIREMENT PLAN
                         (EFFECTIVE AS OF MARCH 1, 1998)
                            ------------------------

                  This 2006-1 Amendment to the STEELCASE INC. RESTORATION
RETIREMENT PLAN ("Plan") is adopted by Steelcase Inc. ("Employer"). The
amendment is effective as of March 1, 1998, except as otherwise indicated.

                  Pursuant to Section 7.1 of the Plan, Employer amends the Plan
as follows:

                                       A.

                  The heading and the first sentence of Section 6.2 are amended
as follows:

                  6.2      PAYMENT OF PRE-2005 CREDITS.

                           (i) During Life. The vested portion of the
Participant's Account attributable to amounts treated as deferred prior to
January 1, 2005 shall be paid or begin to be paid on or about the April 1
following the Fiscal Year in which separation from service occurs.

                                       B.

                  A new Section 6.2(B) is added as follows:

                           (B)      PAYMENT OF POST-2004 CREDITS.

                                    (i) During Life. The vested portion of the
                  Participant's Account attributable to amounts treated as
                  deferred on or after January 1, 2005 shall be paid or begin to
                  be paid on or about the April 1 following the Fiscal Year in
                  which separation from service occurs. A Participant may elect
                  to have the payment made in either of the following ways or
                  any combination thereof:

                                            (a) In one lump sum, or

                                            (b) In annual installments over four
                           years using the "declining digits" method (i.e., the
                           first payment is 1/4 of the vested portion of the
                           Account balance, the second 1/3 of the remaining
                           vested

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                           balance, the third 1/2 of the remaining vested
                           balance and the fourth the entire remaining vested
                           balance).

                                            The Participant's election under
                           this Section shall be filed in writing with the
                           Committee. The Participant's election shall be
                           effective if filed with the Committee by the December
                           31 preceding the Plan Year in which the amount is
                           earned by the Participant. If no timely election is
                           made by a Participant, payment shall be made in one
                           lump sum payment.

                                    (ii) Death. In the event of death of a
                  Participant before payment of all benefits due, any amount
                  remaining of the vested portion of the Participant's Account
                  will be made to the Participant's Beneficiary in a single lump
                  sum or in annual installments over a four year period, using
                  the declining digits method, provided the Participant so
                  elected in accordance with subsection (i) above.

                                    (iii) Key Employees. Notwithstanding the
                  preceding provisions of this Section 6.2(b), no payment shall
                  be made to a "key employee," as defined in Internal Revenue
                  Code Section 416(i) for at least 6 months after such key
                  employee's separation from service with Employer unless such
                  payment is specifically permitted by Treasury regulations
                  issued under the American Jobs Creation Act of 2004.

                                       C.

                  A new Section 8.9 is added as follows:

                  8.9      AMERICAN JOBS CREATION ACT OF 2004.

                  Notwithstanding any provisions of the Plan to the contrary,
the Plan will be operated in compliance with Internal Revenue Code Section 409A
with respect to amounts treated as deferred on or after January 1, 2005.

                                       D.

                  In all other respects, the Plan is unchanged.

                  IN WITNESS OF WHICH, Employer executes this 2006-1 Amendment
to the Plan.

                                      -2-
<PAGE>

                                 STEELCASE INC.

Dated:  January 20, 2005                   By  /s/ Nancy W. Hickey
                --                            ------------------------
                                              Nancy W. Hickey

                                              Its Senior Vice President, Chief
                                              Administrative Officer

                                      -3-<PAGE>

                                                                   EXHIBIT 10.33

                                2006-1 AMENDMENT
                                     TO THE
                                 STEELCASE INC.
                     EXECUTIVE SUPPLEMENTAL RETIREMENT PLAN
               (MOST RECENTLY AMENDED AND RESTATED EFFECTIVE AS OF
                                 MARCH 27, 2003)
                            ------------------------

                  This 2006-1 Amendment to the STEELCASE INC. EXECUTIVE
SUPPLEMENTAL RETIREMENT PLAN ("Plan") is adopted by Steelcase Inc. ("Employer").
The amendment is effective as of January 1, 2005, except as otherwise indicated.

                  Pursuant to Section 7.1 of the Plan, Employer amends the Plan
as follows:

                                       A.

                  The introductory paragraph of Section 6.2 is amended as
follows:

                  6.2 Payment of Benefits. Except as otherwise provided in
Section 6.3 (Forfeiture of Benefits) or 6.4 (Key Employees), both the 5-Year
Benefit and the 15-Year Benefit shall be paid to a Participant as follows:

                                       B.

                  Section 6.2(b) is amended as follows:

                           (b) Early Retirement. Upon Early Retirement, the
         Participant's 5-Year Benefit and 15-Year Benefit shall both commence on
         his or her Normal Retirement Date; provided, however, that the
         Participant, with the consent of the Committee, may elect payment of
         the portion of either his or her 5-Year Benefit, 15-Year Benefit, or
         both, that is treated as deferred prior to January 1, 2005, to begin at
         any other Payment Date prior to his or her Normal Retirement Date that
         is at least 12 months subsequent to his or her election. If early
         payment is elected as to either or both benefits, the amount of each
         annual payment under each benefit elected shall be determined by
         dividing the total dollar amount of the benefit by the number of
         reduced equal annual installments that result in the last reduced
         annual installment of the benefit being paid on the date that the last
         annual installment would have been paid if benefit payments had
         commenced on the Participant's Normal Retirement Date. A Participant's
         election of early commencement of benefit payments must be made in
         writing on a form provided by the Committee.

                           The portion of a Participant's 5-Year Benefit and
         15-Year Benefit that is treated as deferred on or after January 1,
         2005, shall commence on his or her Early Retirement Date, provided,
         however, that the Participant may make a one-time election to receive
         payment of either his or her 5-Year Benefit, 15-Year Benefit, or both,
         beginning

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         at any other Payment Date not later than his or her Normal Retirement
         Date, that is at least 5 years subsequent to his or her Early
         Retirement Date. This election must be made at least 12 months prior to
         the Participant's Early Retirement Date and will only be effective if
         the Participant's Early Retirement Date is at least 5 years before his
         or her Normal Retirement Date.

                                       C.

                  A new Section 6.4 is added as follows:

                  6.4 Key Employees. Notwithstanding the preceding provisions of
this Section 6, no payment of any amount treated as deferred on or after January
1, 2005, shall be made to a "key employee," as defined in Internal Revenue Code
Section 416(i), for at least 6 months after such key employee's separation from
service with Employer unless such payment is specifically permitted by Treasury
regulations issued under the American Jobs Creation Act of 2004.

                                       D.

                  A new Section 8.10 is added as follows:

                  8.10 American Jobs Creation Act of 2004. Notwithstanding any
provisions of the Plan to the contrary, the Plan will be operated in compliance
with Internal Revenue Code Section 409A with respect to amounts treated as
deferred on or after January 1, 2005.

                                       E.

                  In all other respects, the Plan is unchanged.

                  IN WITNESS OF WHICH, Employer executes this 2006-1 Amendment
to the Plan.

                                            STEELCASE INC.

Dated:  January 20, 2005                    By /s/ Nancy W. Hickey
                --                             -----------------------
                                               Nancy W. Hickey

                                               Its Senior Vice President, Chief
                                               Administrative Officer

                                      -2-

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