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                                                                   Exhibit 10(j)

                SHERWIN-WILLIAMS MANAGEMENT COMPENSATION PROGRAM
                ------------------------------------------------

PURPOSE
-------

The purpose of the Sherwin-Williams Management Compensation Program is to
establish and maintain a performance and achievement oriented management
environment throughout the Company that results in improved profits and/or
creativity. The primary emphasis is to develop Sherwin-Williams as a superior
company that can achieve and sustain above average earnings growth and a company
dedicated to excellence in management, products, services and product
development.

With this in mind, the Program is designed so that participating managers will
earn higher than average total compensation for doing an above average job and
have the opportunity to accumulate a significant estate if the Company's
long-range earnings goals are achieved.

TOTAL COMPENSATION
------------------

Sherwin-Williams' base salary structure is so designed that a participant may
receive a level of salary compensation which approximates the average of that
paid an equivalent position in the same or similar industries, as reported by
several outside executive compensation services. Those who participate in the
Incentive Plan may be awarded additional compensation in the form of cash and
deferred compensation for performance results that meet or exceed specified
pre-determined goals. Total compensation, therefore, may exceed that of
comparable executive positions in the outside marketplace.

         I.       BASE SALARY
                  -----------

                  Sherwin-Williams' overall salary structure is reviewed
                  annually to insure that it remains competitive. Positions are
                  classified within the salary structure on the basis of
                  assigned responsibilities.

                  The mid-point salary of a grade assigned to a position is the
                  salary level which approximates the average salary paid an
                  equivalent position in the same or similar industries. Data
                  are obtained from the latest survey information available from
                  various executive compensation data sources. Where salary
                  information is not available for a particular position, the
                  salary grade assigned is consistent with other positions
                  having similar responsibilities in the Company and in similar
                  industries.

                  Individual salaries are reviewed at least annually, but it
                  must be understood that salaries may not increase each year.
                  Decisions relating to salary increases are based on guidelines
                  provided by management.

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         II.      S-W MANAGEMENT INCENTIVE PLAN
                  -----------------------------

                  The second element of the compensation program is the
                  Sherwin-Williams Management Incentive Plan ("Plan"). This
                  incentive Plan is designed to permit the total compensation of
                  a key manager to reflect:

                  A.       The performance of a particular unit (profit center
                           or department), and

                  B.       The results of individual efforts as related to
                           established goals. Goals must require well above
                           average performance and results should be difficult
                           to attain and have a significant impact on the
                           improvement of the organizational unit and/or the
                           Company.

                  ELIGIBILITY TO PARTICIPATE IN SWMIP
                  -----------------------------------

                  Eligibility to participate in the Plan is limited to
                  Corporate, Group and Division key managers who are responsible
                  for profit decisions and major policy direction. To remain a
                  participant, one must remain an active employee in a
                  participating job through the end of the Plan year (December
                  31). Individuals employed in a participating job by October 1
                  of the Plan year may become eligible to participate in that
                  Plan year upon approval of the Chief Executive Officer and/or
                  the Compensation Committee of the Board of Directors.

                  Division participants are selected and recommended by the
                  Division President, Group President and Chief Operating
                  Officer on an individual basis after careful consideration and
                  evaluation and must be approved by the Chief Executive
                  Officer. The potential of the position to contribute to the
                  achievement of overall company goals is the major criterion
                  for being approved as a Plan participant.

                  Participation at the Corporate level is limited to Officers
                  and Major Department Heads.

                  Certain limits are placed on the number of managers from any
                  one Division that may be included in the Plan as shown below.
                  The numbers shown in parentheses represent additional
                  participants who may be included in the Plan if warranted by
                  the responsibilities of the position.

                  Division Sales      Number Eligible     Rec. Positions
                  --------------      ---------------     --------------
                  Below $25MM         1 + (1)             General Manager

                  $25MM to $50MM      3 + (1)             General Manager
                                                          Marketing Manager
                                                          Manufacturing Manager

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                  $50MM to $150MM       4 + (2)        General Manager
                                                       Marketing Manager
                                                       Manufacturing Manager
                                                       Controller
                                                       Technical Director

                  $150MM to $300MM      5 + (2)        General Manager
                                                       Marketing Manager
                                                       Manufacturing Manager
                                                       Controller

                  $300MM to $600MM      6 + (3)        Technical Director
                                                       Product Manager
                                                       Human Resources Director
                                                       Merchandise Manager

                  $600MM & over         7 + (4)        Region Director

                  INCENTIVE AWARDS
                  ----------------

                  The Plan is designed to provide an award for improvement over
                  prior year results. To be eligible for any award under the
                  Plan, a participant, Division or Department must attain at
                  least 75% of the improvement portion of the major profit or
                  program goal.

                           For example:
                                    Prior Year Actual PBT:    $13.0MM
                                    Plan Year PBT:            $14.0MM
                                    Planned Improvement:      $ 1.0MM

                                    The threshold for earning an award is an
                                    improvement of $0.750MM (75% of $1MM) or an
                                    actual PBT for the Plan Year of $13.75MM.

                  WHERE AN APPROVED PROFIT GOAL SHOWS NO IMPROVEMENT, OR IS
                  CONSIDERED TO SHOW INSUFFICIENT IMPROVEMENT, THE PARTICIPANT,
                  DIVISION OR DEPARTMENT MUST ATTAIN THE GOAL TO EARN ANY AWARD.
                  THE ACHIEVEMENT OF THIS GOAL MAY RESULT IN AN INCENTIVE AWARD
                  AT THE MINIMUM PAYOUT LEVEL FOR THE APPROPRIATE INCENTIVE
                  GROUP (AS HEREAFTER DESCRIBED), PROVIDED THAT THE COMPANY
                  ACHIEVES ITS OVERALL GOALS. GENERALLY, NO ADDITIONAL INCENTIVE
                  WILL BE AWARDED UNLESS THE RESULTS EXCEED THE PRIOR YEAR'S
                  ACTUAL RESULTS.

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                           As an example:
                           Prior Year Actual PBT:    $13.0MM
                           Plan Year Goal PBT:       $12.7MM

                           Incentive payouts MAY be as follows, assuming the
                           Company achieves its overall goals:

                           Plan Year Actual PBT           Incentive Award
                           --------------------           ---------------
                           < $12.7MM                            0
                           $12.7MM            Minimum Payout Per Incentive Group
                           $12.8MM                              "
                           $12.9MM                              "
                           $13.0MM                              "
                           > $13.0MM                 Management Discretion

                  Participants are assigned to an Incentive Group (Exhibit A)
                  which determines the potential percentage of base salary that
                  may be awarded. Assignment to an Incentive Group is made by
                  the Chief Executive Officer. Individual awards are based on
                  the overall percentage of goal achievement as described in the
                  Performance Results Evaluation section which follows and as
                  approved by the Chief Executive Officer and/or the
                  Compensation Committee of the Board of Directors.

                  PERFORMANCE RESULTS EVALUATION
                  ------------------------------

                  Assuming the overall Company earnings performance is at least
                  75% of the Planned improvement goal, individual performance is
                  evaluated at the end of the year in terms of achievement of
                  goals set by the participant and approved by management at the
                  beginning of the year. If the Company does not meet the
                  minimum earnings improvement, funds may not be available for
                  awards, although special awards may be made under exceptional
                  circumstances.

                  The process for individual goal achievement evaluation is
                  outlined in the following steps. In all cases, recommended
                  awards must be approved by the Chief Executive Officer and/or
                  the Compensation Committee of the Board of Directors.

                  PROCEDURES FOR EVALUATING GOAL ACHIEVEMENT
                  ------------------------------------------

          1.      The goals are pre-determined and agreed upon by the
                  participant and immediate supervisor, reviewed by the Division
                  President, Group President and/or Chief Operating Officer or
                  Corporate Department Head and submitted to the Chief Executive
                  Officer for approval. Strong emphasis is placed on IMPROVEMENT
                  over the previous fiscal year; particularly where the goals
                  relate to profits, profit margins and return on assets
                  employed.

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          2.      At the close of each fiscal year, participants review their
                  own performance by recording achievements as related to
                  pre-determined goals.

          3.      The supervisor then determines a performance rating percentage
                  for each quantitative goal by comparing the goal against
                  supervisory appraisal of the achievement of that goal. For all
                  Division participants, a performance rating percentage for
                  each special goal and each strategic goal will be determined
                  by the Division President, Group President and Chief Operating
                  Officer. For Corporate participants, these performance rating
                  percentages will be determined by the Chief Executive Officer.
                  A percentage achievement rating is scaled as follows:

                      --- 125% --- Outstanding Performance        ---
                      ---                                         ---
                      ---                                         ---
                      ---                                         ---
                      ---                                         ---
                      --- 100% ---     Planned Results            ---
                      ---                                         ---
                      ---                                         ---
                      ---                                         ---
                      ---                                         ---
                      ---  75% ---     Minimum Acceptable         ---
                      ---                    Performance          ---
                      ---                                         ---
                      ---                                         ---
                      ---   0% --------------------------------------

                  a.  A "100% Objective Achieved" rating for any particular goal
                      indicates that the participant met that goal right on
                      target.

                  b.  A rating of 125% is the maximum rating for any particular
                      goal, indicating outstanding achievement of that goal.

                  c.  A rating below 75% indicates less than acceptable
                      performance, and since no credit is given for that
                      particular goal, the performance rating is 0%.

                  d.  Because certain factors cannot be accurately measured in
                      terms of a percentage, a direct arithmetic relationship
                      may not necessarily exist between the established goal,
                      the appraisal of results and the

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                      performance rating percentage of that goal.

                  e.  Incumbents in covered positions for less than the Plan
                      year being measured may be awarded incentive compensation
                      on a pro-rata basis (i.e., participant for 6 months out of
                      12 months would result in 50% of the normal award.)

          4.      The participant's appraisal and the supervisor's rating of
                  each goal, together with any additional comments by the
                  supervisor, form the basis for overall performance. The
                  overall performance rating is then reviewed for approval by
                  subsequent levels of management. The overall evaluation may
                  not exceed 125%.

          5.      The Chief Executive Officer reviews the recommended incentive
                  awards in terms of individual performance, the performance of
                  the Division or Department and the overall performance of the
                  Company, and, as appropriate, reviews his recommendations with
                  the Compensation Committee of the Board of Directors.

          6.      After the recommendations and approvals are final, a review
                  session is held with each participant, at which time the
                  supervisor is to review the incentive award with the
                  participant.

          7.      Fair, impartial judgement is in reality the major factor in
                  the final determination, and not arithmetic results.

          8.      The incentive award is determined as follows:

                  a.       The overall performance percentage is related to the
                           applicable Incentive Group to determine the incentive
                           award percentage.

                  b.       The participant's salary base is multiplied by the
                           incentive award percentage to determine the total
                           dollar incentive award. Incentive Plan award
                           computations are based upon the total salary of the
                           individual for the previous twelve months or for the
                           time in the approved position if less than a full
                           year.

                            For example:      100% Performance of Goals
                                              Group II = 45%
                                              Salary = $140,000

                                              Incentive Award = $140,000 X 0.45
                                               = $63,000

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                  SPECIAL INCENTIVE AWARDS
                  ------------------------

                  In addition to the previously described incentive awards, the
                  Compensation Committee of the Board of Directors may, from
                  time to time, declare a special incentive award ("Special
                  Incentive Award") with respect to a particular Plan year. The
                  performance objectives and any other criteria, restrictions or
                  procedures associated with eligibility to receive any such
                  Special Incentive Award shall be determined by the
                  Compensation Committee, in its sole discretion, and the
                  material terms thereof shall be attached hereto and
                  incorporated herein as an exhibit to the Plan. All applicable
                  information regarding eligibility for or other aspects of any
                  Special Incentive Award shall also be communicated in writing
                  to all Plan participants on a timely basis.

GENERAL

Each employee should understand that the employment relationship with
Sherwin-Williams, or any of its subsidiaries or affiliates, is an at-will
relationship and, as such, may be terminated at any time by either party.
Nothing in any application form, employee handbook, summary, booklet, policy
manual or other communication is intended to be an express or implied contract
of employment, or guarantee of employment for a specific period of time between
an employee and the Company, a subsidiary or affiliate, unless clearly so stated
and signed by both parties.

INCOME DEFERRAL
---------------

The Company has a deferred compensation Plan to provide greater flexibility in
the method of payment of incentive awards. The payment of an incentive award may
be deferred, in whole or in part, under the Company's Key Management Deferred
Compensation Plan if that is an employee's election prior to the start of the
Plan year. Otherwise, payment will be made in cash.

February, 2000

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                                    EXHIBIT A

                 INCENTIVE AWARDS AS A PERCENTAGE OF BASE SALARY
                 -----------------------------------------------

         OVERALL           GROUP         GROUP            GROUP         GROUP
          EVAL.              I             II              III          IV
         -------           -----         ------          -------        ----

         125% (Max)        60            70              95             110
         120%              55            65              88             103
         115%              50            60              81             96
         110%              45            55              74             89
         105%              40            50              67             82
         100% (Target)     35            45              60             75
          95%              32            40              54             68
          90%              29            35              48             61
          85%              26            30              42             54
          80%              23            25              36             47
          75% (Min)        20            20              30             40

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                                    EXHIBIT B

                          2000 SPECIAL INCENTIVE AWARD
                          ----------------------------

The 2000 Special Incentive Award ("2000 Award") is designed to provide a
supplemental incentive award solely for the 2000 Plan year. Pursuant to the 2000
Award, Plan participants are eligible to receive up to an additional twenty
percent (20%) of their base salary if certain 2000 net external sales increases
established by the Compensation Committee of the Board of Directors are
achieved.

                                       9<PAGE>   1
                                                                    EXHIBIT 10.7

                             COST SHARING AGREEMENT

         THIS COST SHARING AGREEMENT ("Agreement") is made and entered into as
of this 28th day of December, 1999, by and between LIBERTY SELF-STOR, LTD., an
Ohio limited liability company (the "Company") and LIBERTY SELF-STOR II, LTD.,
an Ohio limited liability company ("Liberty II").

         WHEREAS, the Company owns and operates self-storage properties (the
"Facilities") that provide self-storage space for rent to the general public;

         WHEREAS, Liberty II is the owner of certain assets that comprise a
truck rental business, which makes trucks available for short-term rental to the
general public, including tenants of the Facilities, and owns certain assets
that will be used in connection with the retail sale of locks, boxes, packing
materials, propane gas and related merchandise at the Facilities, as provided in
this Agreement (collectively referred to as the "Business");

         WHEREAS, the Facilities are generally in visible locations and provide
easy access to the general public and the parties acknowledge that it would be
beneficial to Liberty II's Business and the Company's self-storage business to
operate Liberty II's Business at one or more of the Facilities; and

         WHEREAS, the parties desire to agree on the terms and conditions of
sharing costs and expenses in connection with Liberty II's operation of the
Business at one or more of the Facilities and related matters as set forth in
this Agreement.

         NOW THEREFORE, the parties hereto agree as follows:

         1. LOCATION OF THE BUSINESS. The Business will be located and operated
at one or more of the Facilities, under the terms and conditions of this
Agreement.

         2. BUSINESS ASSETS. The right, title and interest of all assets used in
connection with the Business, other than the "Trade Name" as set forth under
Section 3(e) below, will remain at all times the property of Liberty II (the
"Business Assets").

         3. COST SHARING

            (a) Authority of Liberty II. Notwithstanding anything provided
to the contrary in this Section 3, Liberty II will have ultimate decision making
authority over the Business and the Business Assets. Liberty II's
responsibilities will include, but not be limited to, evaluating markets and
self-storage sites for operations of the Business, negotiating lease and agency
contracts with truck providers, establishing truck rental policy and procedures,
overseeing training of any of the personnel and workers employed by the Company
to perform Business activities, and monitoring and reporting for financial, tax
and other purposes on the Business.

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                  (b) Reimbursement of Costs. Under Liberty II's direction and
control, the Company's employees will engage in the following activities on
behalf of Liberty II in connection with the Business and the Business Assets:
(a) sales, promotional, administrative, and bookkeeping activities, (b) the
payment of expenses and the collection of revenues, and (c) other activities as
the parties may agree to facilitate Liberty II's operation of the Business.
However, Company will not have any authority to incur any obligations or
liabilities on behalf of or for Liberty II's account without the prior consent
of Liberty II designated in writing for such purpose. Liberty II will reimburse
the Company on a monthly basis for the actual costs the Company incurs in
connection with the activities required under this Section 3(b); provided that
the Company provides Liberty II with an accounting of such costs, within 30 days
of the close of each month. The parties agree that the Company's receipt of
reimbursement payments to which it is entitled under this Section 3(b) will not
be treated as income to the Company, but will reduce the amount of its
deductible expenses, for federal income tax purposes.

                  (c) Rental of Facilities. The Company will rent to Liberty II
space at the Facilities to permit Liberty II to park and use rental trucks at
the Facilities and office space at the Facilities to permit Liberty II to
operate the Business. Liberty II will pay to the Company a monthly rental
payment based on the fair rental value of the space used and occupied by Liberty
II at the Facilities under this Section 3(c) (the "Fair Rental"). The Fair
Rental will be an amount that is equivalent to the rentals paid in comparable
rental agreements between unrelated parties. In the event the parties cannot
agree on the amount of the Fair Rental within 30 days of the effective date of
this Agreement, the Fair Rental will be determined by a qualified independent
appraiser who is agreed upon by the parties. The determination of the Fair
Rental by the qualified appraiser will be binding on the parties.

                  (d) Facilities. Liberty II and Company will mutually agree,
from time to time, on one or more of the Facilities at which the Business will
be operated. Either party will have the option to terminate the operation of the
Business at any Facility upon 30 days written notice to the other party.

                  (e) Advertising of the Company's Trade Name. Liberty II will
advertise the Company's trade name "Liberty Self-Storage" (the "Trade Name") by
displaying the Trade Name in a prominent manner and design, as agreed by the
parties, on its rental trucks (whether owned by Liberty II or leased from a
third party) that are used in connection with the Business (the "Advertising").
In consideration for the Advertising, the Company will pay to Liberty II, on a
monthly basis, the fair market value of the Advertising (the "FMV of the
Advertising"). The FMV of the Advertising will be an amount that is equivalent
to the cost charged in comparable advertising agreements between unrelated
parties. In the event the parties cannot agree on the amount of the FMV of the
Advertising within 30 days of the effective date of this Agreement, the FMV of
the Advertising will be determined by a qualified independent appraiser who is
agreed upon by the parties. The determination of the FMV of the Advertising by
the qualified appraiser will be binding on the parties.

                  (f) Grant of Licence to Use Trade Name. The Company grants
Liberty II a non-exclusive license to use the Trade Name to identify the
Business to the general public (the

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"License"). Liberty II's License have the right to use the Trade Name to
advertise and promote the Business and for any other purpose intended to enhance
the goodwill of the Business. In consideration for the grant of the License,
Liberty II will pay to the Company, on a monthly basis, the fair market value of
the License (the "FMV of the License"). The FMV of the License will be an amount
that is equivalent to the cost charged in comparable trade name licensing
agreements between unrelated parties. In the event the parties cannot agree on
the amount of the FMV of the License within 30 days of the effective date of
this Agreement, the FMV of the License will be determined by a qualified
independent appraiser who is agreed upon by the parties. The determination of
the FMV of the License by the qualified appraiser will be binding on the
parties.

                  (g) Cost Sharing Payment Due Dates. The parties will be
obligated to pay the other party all amounts due under Section 3 on a monthly
basis, within 30 days of the end of each month. To carry-out the foregoing, the
parties may agree that one of the parties will make a net payment for any
particular month of the net amount due under Section 3.

         4. PERIODIC REVIEW. Within 30 days of each annual anniversary of the
effective date of this Agreement, the parties will review the terms and
conditions of Section 3, including but not limited to, the payments made and
benefits derived during the preceding 12 months under the provisions of Section
3, to determine whether any of the terms or conditions of Section 3 should be
adjusted, modified, amended or canceled in order to fairly compensate either
party for its obligations thereunder or to fairly charge either party for the
benefits derived thereunder.

         5. NON-EXCLUSIVITY. Nothing in this Agreement shall be construed as
granting the Company any rights in the Business, or in any of Liberty II's
undertakings, activities, businesses or assets, including any right to
participate as a service provider, independent contractor, partner, member,
shareholder, beneficiary, or in any other capacity, in connection with Liberty
II's conduct of its truck rental business or the retail sale of locks, boxes and
packaging materials, or any other related or unrelated activity, at any
locations other than the Facilities. Nothing in this Agreement shall be
construed as granting Liberty II any rights in the Company's undertakings,
activities, businesses or assets, including any right to participate as a
service provider, independent contractor, partner, member, shareholder,
beneficiary, or in any other capacity, in connection with the Company's
self-storage business, or any other related or unrelated activity, at any
locations other than the Facilities.

         6. NOT A PARTNERSHIP OR SEPARATE ENTITY. The rights, duties and
obligations of and between the parties created by this Agreement will not
constitute a partnership or an entity separate from the parties for federal
income tax purposes within the meaning of Treas. Reg.ss. 301.7701-1.

         7. INSURANCE. Liberty II shall, during the term of this Agreement, at
its own cost and expense, obtain and keep in force liability insurance with
limits of at least $300,000/$500,000 per occurrence with $1,000,000 umbrella
coverage for injuries to or death of persons involved with the Business. Such
policy or policies shall name the Company as an additional insured party.

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         8. EFFECTIVE DATE. This Agreement will be effective as of the date
first set forth above.

         9. NO OTHER AGREEMENTS. This Agreement sets forth all of the promises,
agreements, conditions, understandings, warranties and representations be and
between the parties hereto, and there are no promises, agreements, conditions,
understandings, warranties or representations, oral or written, express or
implied, by and between them other than as set forth herein. Any and all prior
agreements by and between the parties hereto are hereby revoked. This Agreement
is, and is intended by the parties to be, an integration of any and all prior
agreements or understandings, oral or written.

         10. TERMINATION. This Agreement may be terminated at any time by either
party upon 30 days written notice to the other party.

         11. MISCELLANEOUS. This Agreement is for the exclusive benefit of
Liberty II and the Company, and it is not intended to confer any rights on any
other persons or entities. This Agreement will be construed and enforced in
accordance with the domestic substantive laws of the State of Ohio without
giving effect to any choice or conflict of laws provision or rule that would
cause the application of the domestic substantive laws of any other state. This
Agreement cannot be changed orally, and can be changed only by an instrument in
writing signed by the party against whom enforcement of such change is sought.
All agreements, covenants, representations and warranties made in this Agreement
will survive the execution and the Closing Date. This Agreement may not be
assigned by either party without the consent of the other party. Whenever in
this Agreement any of the parties hereto is referred to, such reference will be
deemed to include their successors and assigns, and all covenants, promises and
agreements in this Agreement will bind and inure to the benefit of their
successors and assigns. This Agreement may be executed by any one or more of the
parties in any number of counterparts, each of which will be deemed to be an
original, but all such counterparts will together constitute one and the same
instrument.

         IN WITNESS WHEREOF, the parties have executed this Agreement as of the
date first set forth above.

                                         LIBERTY SELF-STOR, LTD.

                                         By: /s/ Thomas J. Smith
                                             -----------------------------------
                                         Its: Executive Operating Manager

                                         LIBERTY SELF-STOR II, LTD.

                                         By: /s/ Thomas J. Smith
                                             -----------------------------------
                                             Its: Managing Member Designee

                                       4

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