Document:

<PAGE>
<PAGE>
                                                           EXHIBIT 10(i)
 GOLDEN AMERICAN LIFE INSURANCE COMPANY
                            SURPLUS NOTE

Golden American Life Insurance Company agrees to pay Equitable Life
Insurance Company of Iowa corporation, the sum of $60 million
($60,000,000.00) plus interest at the rate of 7.25%  per annum from the
date hereof, December 30, 1998 until paid.  In any event, this note
will mature on December 29, 2028.

This Surplus Note and accrued interest thereon shall be subordinate to
payments due to policyholders, claimant and beneficiary claims, as well
as debts owed to all other classes of debtors, other than surplus note
holders, of Golden American Life Insurance Company in the event of (a)
the institution of bankruptcy, reorganization, insolvency or
liquidation proceedings by or against Golden American Life Insurance
Company, or (b) the appointment of a Trustee, receiver or other
Conservator for a substantial part of Golden American Life Insurance
Company properties.

Any payments made shall first apply to accrued interest, and the
balance of such payment shall apply to reduce the principal of this
Note.

Any payment of principal and/or interest made shall be subject to the
prior approval of the Delaware Insurance Commissioner.  If the
Commissioner has not approved payment of principal to retire the note
prior to its maturity date, the maturity date will be automatically
extended until such time as the Commissioner authorizes payment of the
final balance of principal.

Golden American Life Insurance Company hereby waives presentment and
notice of dishonor.

In witness whereof, Golden American Life Insurance Company has caused
this Note to be executed and delivered.

                                GOLDEN AMERICAN LIFE INSURANCE COMPANY

                                By: /s/ Stephen J. Preston
                                   --------------------------------
                                     Stephen J. Preston, Executive
                                         Vice President

Attest by:

/s/ David L. Jacobson
-------------------------
David L. Jacobson
Senior Vice President and
    Assistant Secretary

<PAGE>
<PAGE><PAGE>
<PAGE>
                                                           EXHIBIT 10(j)
GOLDEN AMERICAN LIFE INSURANCE COMPANY
                            SURPLUS NOTE

Golden American Life Insurance Company agrees to pay ING America
Insurance Holdings, Inc. a Delaware corporation, the sum of $75 million
($75,000,000.00) plus interest at the rate of 7.75%  per annum from the
date hereof, September 30, 1999 until paid.  In any event, this note
will mature on September 29, 2029.

This Surplus Note and accrued interest thereon shall be subordinate to
payments due to policyholders, claimant and beneficiary claims, as well
as debts owed to all other classes of debtors, other than surplus note
holders, of Golden American Life Insurance Company in the event of (a)
the institution of bankruptcy, reorganization, insolvency or
liquidation proceedings by or against Golden American Life Insurance
Company, or (b) the appointment of a Trustee, receiver or other
Conservator for a substantial part of Golden American Life Insurance
Company properties.

Any payments made shall first apply to accrued interest, and the
balance of such payment shall apply to reduce the principal of this
Note.

Any payment of principal and/or interest made shall be subject to the
prior approval of the Delaware Insurance Commissioner.  If the
Commissioner has not approved payment of principal to retire the note
prior to its maturity date, the maturity date will be automatically
extended until such time as the Commissioner authorizes payment of the
final balance of principal.

Golden American Life Insurance Company hereby waives presentment and
notice of dishonor.

In witness whereof, Golden American Life Insurance Company has caused
this Note to be executed and delivered.

                                GOLDEN AMERICAN LIFE INSURANCE COMPANY

                                By: /s/ Stephen J. Preston
                                   --------------------------------
                                     Stephen J. Preston, Executive
                                         Vice President

Attest by:

/s/ David L. Jacobson
--------------------------
David L. Jacobson
Senior Vice President and
    Assistant Secretary

<PAGE>
<PAGE>Exhibit 10P

                                                                     May 6, 1999

Richard L. Markee
709 Barrister Court
Franklin Lakes, New Jersey  07417

Dear Mr. Markee:

     The purpose of this letter is to confirm our agreement requiring you to
provide notice to Toys "R" Us, Inc. ("TRU") if you were to terminate your
employment with TRU at any time. This letter constitutes an amendment of your
employment contract dated May 1, 1997 (the "Contract") pursuant to Section 13(c)
of the Contract.

     Specifically, we have agreed that, in exchange for TRU providing you with
additional consideration to the consideration provided to you under the
Contract, including the issuance of additional restricted stock units, you shall
provide TRU with not less than four months advance notice (the "Mandatory Notice
Period") prior to your terminating for any reason other than Good Reason (as
described in the Contract) your employment with TRU. You have agreed that during
the Mandatory Notice Period you shall continue to perform all of your duties in
accordance, and in compliance, with the terms of the Contract.

     You have also agreed that, prior to and during the term of the Mandatory
Notice Period, you shall not disclose to any third parties, other than executive
search firms, prospective employers (collectively, the "Permitted Third
Parties") and your wife, your intention and/or decision to terminate employment
with TRU. Prior to any disclosure of any such information to any Permitted Third
Party, you shall secure from each Permitted Third Party the Permitted Third
Party's written agreement not to disclose such information until after the
Mandatory Notice Period to anyone other than officers and directors of such
Permitted Third Party who need to know such information.

     You acknowledge that the provisions of this letter agreement are reasonable
and necessary for the protection of TRU and its subsidiaries and affiliates. In
addition, you acknowledge that TRU and its subsidiaries and affiliates will be
irrevocably damaged if you fail to provide TRU with at least four months advance
notice of termination or otherwise fail to comply with the terms of this letter,
as provided for herein. Accordingly, you agree that, in addition to any other
relief to which TRU may be entitled, TRU will be entitled to seek and obtain
injunctive relief (without the requirement of any bond) from a court of
competent jurisdiction for the purposes of restraining you from any actual or
threatened breach of your obligations hereunder.

     If this letter accurately sets forth in full the terms of our agreement
concerning the matters set forth herein, please execute this letter where
indicated.

                                   Sincerely,

                                   TOYS "R" US, INC.

                                           By:/s/ Robert C. Nakasone
                                              ---------------------------
                                                  Robert C. Nakasone
                                                  Chief Executive Officer

SO AGREED

/s/ Richard L. Markee
--------------------------
    Richard L. MarkeeExhibit 10Q

March 2, 2000

Mr. Gregory R. Staley
286 Autumn Terrace
Franklin Lakes, NJ 07417

Dear Greg:

The purpose of this letter is to confirm our agreement with regard to your
rights to terminate your employment in the event of a change in reporting
relationship. This letter constitutes an amendment of your Retention Agreement
dated May 1, 1997 (the "Agreement") pursuant to Section 13[c] of the Agreement.

Specifically, we have agreed that, in view of the recent changes in the senior
management of the Company, Section 4[b][ii] of the Agreement is hereby amended
to read as follows:

         "[ii] Due to the unique nature of the Company's International Division
and the resulting burdens imposed on the Executive thereby, notwithstanding
anything to the contrary contained herein, the Executive's employment may be
terminated during the Employment Period by the Executive by providing written
notice to the Company within 30 days of the first day on which the Executive no
longer reports directly to the Chief Executive Officer of the Company, in which
event the "Date of Termination" for purposes hereof shall be the date set forth
in such notice (which shall not be less than 60 days from the date of such
notice unless the Company consents thereto in writing)."

This letter does not constitute a consent or waiver to or modification of any
other provision, term or condition of the Agreement, all of which remain in full
force and effect.

If this letter accurately sets forth in full the terms of our agreement
concerning the matter set forth herein, please execute this letter where
indicated.

Sincerely,

TOYS "R" US, INC.                           SO AGREED:

By:   /s/ John H. Eyler Jr.                        /s/ Gregory R. Staley
   --------------------------               -----------------------------------
       John H. Eyler, Jr.                           Gregory R. Staley

<PAGE>

                                   Exhibit 10Q
                                                                     May 6, 1999

Gregory R. Staley
286 Autumn Terrace
Franklin Lakes, New Jersey  07417

Dear Mr. Staley:

      The purpose of this letter is to confirm our agreement requiring you to
provide notice to Toys "R" Us, Inc. ("TRU") if you were to terminate your
employment with TRU at any time. This letter constitutes an amendment of your
employment contract dated May 1, 1997 (the "Contract") pursuant to Section 13(c)
of the Contract.

      Specifically, we have agreed that, in exchange for TRU providing you with
additional consideration to the consideration provided to you under the
Contract, including the issuance of additional restricted stock units, you shall
provide TRU with not less than four months advance notice (the "Mandatory Notice
Period") prior to your terminating for any reason other than Good Reason (as
described in the Contract) your employment with TRU. You have agreed that during
the Mandatory Notice Period you shall continue to perform all of your duties in
accordance, and in compliance, with the terms of the Contract.

      You have also agreed that, prior to and during the term of the Mandatory
Notice Period, you shall not disclose to any third parties, other than executive
search firms, prospective employers (collectively, the "Permitted Third
Parties") and your wife, your intention and/or decision to terminate employment
with TRU. Prior to any disclosure of any such information to any Permitted Third
Party, you shall secure from each Permitted Third Party the Permitted Third
Party's written agreement not to disclose such information until after the
Mandatory Notice Period to anyone other than officers and directors of such
Permitted Third Party who need to know such information.

      You acknowledge that the provisions of this letter agreement are
reasonable and necessary for the protection of TRU and its subsidiaries and
affiliates. In addition, you acknowledge that TRU and its subsidiaries and
affiliates will be irrevocably damaged if you fail to provide TRU with at least
four months advance notice of termination or otherwise fail to comply with the
terms of this letter, as provided for herein. Accordingly, you agree that, in
addition to any other relief to which TRU may be entitled, TRU will be entitled
to seek and obtain injunctive relief (without the requirement of any bond) from
a court of competent

<PAGE>

jurisdiction for the purposes of restraining you from any actual or threatened
breach of your obligations hereunder.

      If this letter accurately sets forth in full the terms of our agreement
concerning the matters set forth herein, please execute this letter where
indicated.

                                                     Sincerely,

                                                     TOYS "R" US, INC.

                                                     By: /s/ Robert C. Nakasone
                                                         ----------------------
                                                         Robert Nakasone
                                                         Chief Executive Officer

SO AGREED

/s/ Gregory R. Staley
---------------------
    Gregory R. Staley

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00008-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00008-of-00352.parquet"}], [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00008-of-00352.parquet"}], [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00008-of-00352.parquet"}]]