Document:

<PAGE>
                                EXHIBIT 10(g)(3)

        Second Amendment to The Scotts Company Executive Retirement Plan,
                         effective as of January 1, 2000

<PAGE>

                                SECOND AMENDMENT

                                       TO

                               THE SCOTTS COMPANY

                            EXECUTIVE RETIREMENT PLAN

         WHEREAS, The Scotts Company (the "Company") sponsors The Scotts Company
Executive Retirement Plan (the "Plan"); and

         WHEREAS, the Company wants to the statement of the purpose of the Plan
to reflect the current function of the Plan;

         NOW, THEREFORE, effective as of January 1, 2000, Section I of the Plan
is amended to provide:

         I.       NAME AND PURPOSE

                  The Scotts Company Executive Retirement Plan provides Eligible
         Employees with the opportunity to defer bonuses (under the Executive
         Annual Incentive Plan) and compensation, and supplements the benefits
         of Eligible Employees under The Scotts Company Retirement Savings Plan.
         The benefits under the Plan are to be provided from the Plan on an
         unfunded basis. It is intended that the Plan be exempt from the
         funding, participation, vesting and fiduciary provisions of Title I of
         ERISA.

         IN WITNESS WHEREOF, the Company has caused this Amendment to be
executed as of the 14 day of JANUARY, 2000.

                         THE SCOTTS COMPANY

                         By:  /s/ Hadia Lefavre
                            --------------------------------------------------
                              Hadia Lefavre, Senior Vice President
                              Human Resources Worldwide<PAGE>

                                  EXHIBIT 10(k)

    Letter agreement, dated September 25, 2001, replacing and superceding the
       letter agreement, dated March 21, 2001, pertaining to amendment of
          Employment Agreement, dated as of August 7, 1998, between the
                        Registrant and Charles M. Berger

<PAGE>

                               JOSEPH P. FLANNERY
                                   [Address]
                               [Telephone Number]

                                           September 25, 2001

Mr. Charles M. Berger
Chairman of the Board
The Scotts Company
41 S. High Street, Suite 3500
Columbus, OH  43215

Dear Chuck:

         The purpose of this letter is to memorialize and clarify the
understandings we have reached regarding your employment by and your affiliation
with The Scotts Company ("Scotts" or the "Company"). This letter replaces and
supercedes my letter to you dated March 21, 2001.

FROM AUGUST 21, 2001 THROUGH SEPTEMBER 30, 2001
-----------------------------------------------

         Your employment at Scotts is currently subject to an Employment
Agreement entered into between you and Scotts dated August 7, 1998 (the "1998
Employment Agreement"). You agree that the 1998 Employment Agreement is hereby
amended as follows:

                  The term of the 1998 Employment Agreement has been extended
                  until September 30, 2001. Through September 30, 2001, you
                  shall continue to be employed as a full-time Scotts' associate
                  and you will continue to serve as an executive officer of
                  Scotts with the title of Chairman of the Board. Your base
                  salary, incentive compensation, expense reimbursement and
                  benefits shall be paid as provided in the 1998 Employment
                  Agreement through September 30, 2001.

         Except as modified by the preceding paragraph, the 1998 Employment
Agreement shall remain in full force and effect.

<PAGE>
Charles M. Berger
September 25, 2001
Page 2

FROM OCTOBER 1, 2001 THROUGH THE COMPANY'S 2003 ANNUAL MEETING OF SHAREHOLDERS
------------------------------------------------------------------------------

         From October 1, 2001 through the Company's 2003 Annual Meeting of
Shareholders (presently scheduled to be held January 16, 2003), you shall
continue as a Scotts' associate and executive officer (maintaining the title of
Chairman of the Board) at an annual salary of $120,000. You shall be entitled to
receive all benefits available to an executive officer of Scotts, but shall not
be entitled to any incentive compensation or to a stock option grant. You shall
be entitled to the use of the Company airplane for business purposes, to an
annual physical at the Company's expense and to participate in the Ayco program
so long as you remain Chairman of the Board.

         You shall be entitled to a guest office and administrative assistance
at Scotts' World Headquarters through the Company's 2003 Annual Meeting of
Shareholders, but your principal office after October 1, 2001 shall be at your
home in Naples, Florida. Scotts agrees to reimburse you for the commission you
pay in connection with the sale of your home in Columbus, Ohio and for the
expense of moving your personal effects to Naples, Florida, up to a maximum
reimbursement of $150,000.

         It is presently the Committee's intention to have you stand for
re-election as a Director of the Company when your current term expires at the
Company's Annual Meeting of Shareholders in 2002. At the Company's 2003 Annual
Meeting of Shareholders, it is expected that you will resign your position as
Chairman of the Board and that you will retire as a full-time Scotts' associate.
Upon your retirement as a full-time Scotts' associate, you shall be entitled to
such benefits as are then available to a retiree at your then age and with your
then years of service, and all other benefits that you were entitled to receive
as Chairman of the Board shall cease.

FROM THE DATE OF THE COMPANY'S 2003 ANNUAL MEETING OF SHAREHOLDERS THROUGH MAY
------------------------------------------------------------------------------
9, 2003
-------

         After your retirement from Scotts at the Company's 2003 Annual Meeting
of Shareholders, you will continue to be paid monthly at the rate of $120,000
per year through May 9, 2003, but you will not be entitled to receive any
benefits in addition to these payments.

AWARD FOR PRIOR SERVICES
------------------------

         As an award for prior service, you shall be entitled to receive the sum
of $611,036.63. This award shall be paid in monthly installments of $31,666.67
beginning in October, 2001 and payable each month thereafter through and
including April, 2003, together with a final payment of $9,369.90 to be made in
the month of May, 2003.

<PAGE>
Charles M. Berger
September 25, 2001
Page 3

DEATH, DISABILITY OR CHANGE IN CONTROL
--------------------------------------

         Should you die or become totally disabled or should Scotts undergo a
Change in Control (as defined in the 1998 Employment Agreement) prior to May 9,
2003, your beneficiaries or your estate shall be entitled to receive the balance
of any payments due you through May 9, 2003. Any such payments due you shall be
paid in a lump sum within 90 days of the effective date of the Change in Control
or your death or total disability. Any options to purchase Scotts' common shares
owned by you at your death shall be dealt with as provided in the Scotts' stock
option plan pursuant to which they were granted.

                                         Very truly yours,

                                         /s/ Joseph P. Flannery
                                         -----------------------------------
                                         Joseph P. Flannery, Chairman
                                         Compensation and Organization
                                         Committee of the Board of Directors<PAGE>

                                  EXHIBIT 10(p)

              Letter Agreement, dated October 14, 2001, between the
                          Registrant and Hadia Lefavre

<PAGE>

                                                              October 14, 2001

Ms. Hadia Lefavre
196 Reinhard
Columbus, Ohio 43206

Dear Hadia:

         This letter is intended to memorialize the agreement we have reached
regarding your continued employment with The Scotts Company (the "Company"). We
have agreed as follows:

         1.  You agree to continue in your present position as Executive Vice
             President - Human Resources until the earlier of:

             (a) September 30, 2002;

             (b) the date the Company terminates your employment without Cause
                 (as that term is defined in the Company's 1996 Stock Option
                 Plan);

             (c) the date of your death or total disability; or

             (d) the effective date of a Change of Control (as that term is
                 defined in the Company's 1996 Stock Option Plan).

             Each of the dates set forth above is hereinafter referred to as
             the "Termination Date."

         2.  You presently have 60,000 options to purchase common shares of the
             Company that have vested and 40,000 options that have not vested.
             On the Termination Date, you shall be granted retirement status
             from the Company and the 100,000 options referenced above shall all
             vest according to the terms of the Company's 1996 Stock Option
             Plan.

         3.  In addition to the options referenced in paragraph 2 above, it
             is expected that you will be granted an additional 17,000
             options in October or November of this year. On the Termination
             Date, you may choose either:

             (a) to keep these options and have them vest according to the terms
                 of the Company's 1996 Stock Option Plan; or

             (b) to require the Company to redeem these options and to pay you
                 the Black-Scholes value of these options (calculated as of the
                 date of the grant) in cash within 30 days of the Termination
                 Date.

<PAGE>

         4.  On the Termination Date, you shall be entitled to receive a payment
             (in 12 equal monthly installments, beginning in the month following
             the Termination Date) equal to your current annual salary plus your
             target bonus in effect at the Termination Date.

         5.  Following the Termination Date, you shall be reimbursed up to
             $50,000 for the commission paid on the sale of your house in
             Columbus, Ohio and your actual moving expenses from Columbus to
             Philadelphia. Reimbursement shall be made against paid receipts
             submitted to the Company.

         The terms of this letter supercede the provisions of the paragraph
entitled "Separation Agreement" in the letter agreement between you and the
Company dated March 16, 1999. In addition, I am certain you understand that the
agreements set forth in this letter do not apply should you voluntarily
terminate your employment with the Company prior to September 30, 2002 or should
the Company terminate your employment for Cause.

         Two copies of this letter are enclosed. Finally, this agreement is
subject to final approval by the Board of Directors. In the event that such
approval is not obtained, the original "separation agreement" referenced in the
preceding paragraph shall remain in effect.

         Please indicate your agreement with the terms set forth herein by
executing one copy of this letter and returning it to me. The second copy is for
your records.

         Hadia, I am pleased that we could reach agreement on the matters set
forth above and I look forward to working with you for the balance of this
fiscal year.

                              Very truly yours,

                              /s/ James Hagedorn

                              James Hagedorn
                              President and Chief Executive Officer

Dear Jim:

         I agree that this letter sets forth the agreements you and I have
reached regarding my continued employment with the Company. I understand this
agreement was approved by the Compensation Committee of October 23, 2001.

                             /s/ Hadia Lefavre
                             -----------------------------------
                             Hadia Lefavre

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