Document:

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                                                                    EXHIBIT 10b9

                     Amendments to the Fortune Brands, Inc.
                    Non-Employee Director Stock Option Plan
                    ---------------------------------------
                           (Effective April 27, 1999)

1.  Section 4(a) of the Plan is amended by changing the first sentence thereof
as follows:

          "Subject to all the terms and conditions of the Plan, each Eligible
     Director shall be granted an Option covering 2,500 shares of Common Stock
     per year for services as a non-employee director during such year, such
     grant to be made on the date of the Annual Meeting of stockholders of
     Fortune during such year."

2.  Section 7(b)(iii) of the Plan is amended in its entirety as follows:

          "(iii)  A "Change in Control" shall be deemed to have occurred if (A)
     any person (as that term is used in Sections 13(d) and 14(d) of the
     Exchange Act, as in effect on April 27, 1999) is or becomes the beneficial
     owner (as that term is used in Section 13(d) of the Exchange Act, and the
     rules and regulations promulgated thereunder, as in effect on April 27,
     1999) of 20% or more of the combined voting power of the then outstanding
     voting securities entitled to vote generally in the election of directors
     ("Voting Securities") of Fortune, excluding, however, the following: (1)
     any acquisition directly from Fortune, other than an acquisition by virtue
     of the exercise of a conversion privilege unless the security being so
     converted was itself acquired directly from Fortune, (2) any acquisition by
     Fortune, (3) any acquisition by an employee benefit plan (or related trust)
     sponsored or maintained by Fortune or entity controlled by Fortune, or (4)
     any acquisition pursuant to a transaction that complies with clauses (1),
     (2) and (3) of Section 7(b)(iii)(C), (B) more than 50% of the members of
     the Board of Directors of Fortune shall not be Continuing Directors (which
     term, as used herein, means the directors of Fortune (1) who were members
     of the Board of Directors of Fortune on April 27, 1999 or (2) who
     subsequently became directors of Fortune and who were elected or designated
     to be candidates for election as nominees of the Board of Directors, or
     whose election or nomination for election by Fortune's stockholders was
     otherwise approved, by a vote of a majority of the Continuing Directors
     then on the Board of Directors but shall not include, in any event, any
     individual whose initial assumption of office occurs as a result of either
     an actual or threatened election contest (as such terms are used in Rule
     14(a)-11 of Regulation 14A promulgated under the Exchange Act) or other
     actual or threatened solicitation of proxies or
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     consents by or on behalf of a person other than the Board of Directors),
     (C) Fortune shall be merged or consolidated with, or, in any transaction or
     series of transactions, substantially all of the business or assets of
     Fortune shall be sold or otherwise acquired by, another corporation or
     entity unless, as a result thereof, (1) the stockholders of Fortune
     immediately prior thereto shall beneficially own, directly or indirectly,
     at least 60% of the combined Voting Securities of the surviving, resulting
     or transferee corporation or entity (including, without limitation, a
     corporation that as a result of such transaction owns Fortune or all or
     substantially all of Fortune's assets either directly or through one or
     more subsidiaries) ("Newco") immediately thereafter in substantially the
     same proportions as their ownership immediately prior to such corporate
     transaction, (2) no person beneficially owns (as such terms are used in
     Sections 13(d) and 14(d) of the Exchange Act, and the rules and regulations
     promulgated thereunder (as in effect on April 27, 1999)), directly or
     indirectly, 20% or more of the combined Voting Securities of Newco
     immediately after such corporate transaction except to the extent that such
     ownership of Fortune existed prior to such corporate transaction and (3)
     more than 50% of the members of the Board of Directors of Newco shall be
     Continuing Directors or (D) the stockholders of Fortune approve a complete
     liquidation or dissolution of Fortune."

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                                                                    EXHIBIT 10c1

                     FORTUNE BRANDS, INC. SUPPLEMENTAL PLAN
                                  (as amended)

          Section 1.  PURPOSE.  This Supplemental Plan is established in order
to induce employees of outstanding ability to join or continue in the employ of
the Company and to increase their efforts for its welfare by providing them with
supplemental benefits that cannot be provided by the Company's tax qualified
defined benefit and defined contribution plans as a result of Internal Revenue
Code limitations.

          Section 2.  DEFINITIONS.  As used in this Plan, the following words
shall have the following meanings:

          (a) "Actual Earnings" means all earnings of an employee in any Plan
Year for Qualifying Employment including overtime and extra shift pay, holiday
and vacation pay, amounts paid for periods of approved absence, back pay which
has been either awarded or agreed to by the Company, earnings elected to be
deferred by the Employee as tax deferred contributions under the Company's
Profit-Sharing Plan, supplemental tax deferred amounts under this Plan, or as
contributions under a plan established pursuant to Section 125 of the Internal
Revenue Code, or under Section 119 of the Internal Revenue Code, and all
compensation under the Management Incentive Plan and the Fortune Brands, Inc.
Annual Executive Incentive Compensation Plan paid during such Plan Year, but
excluding (1) Worker's Compensation payments, (2) amounts paid by the Company
for insurance, retirement or other benefits and bonuses, and (3) contributions
to or allocations under any profit-sharing plan and benefits under this Plan or
other benefits.  The Actual Earnings of an employee covered under a disability
income plan of the Company shall be deemed to continue as provided in the
Retirement Plan.

          (b) "Affiliated Employment" means employment by any corporation which,
at the time of such employment, is or was an affiliate of the Company or the
Prior Company, or thereafter becomes or became an affiliate of the Company or
the Prior Company.  "Affiliated Plan" means a defined benefit pension plan by
which an employee
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of the Company had been covered during Affiliated Employment.

          (c) "Allocation" means the sum of the Company contribution, tax
deferred contribution elected by a Profit-Sharing Plan member and the related
matching contribution allocated to the accounts of a Profit-Sharing Plan member
under the Profit-Sharing Plan for a Plan Year, but shall not include any tax
deferred contribution to the Profit-Sharing Plan elected by a Profit-Sharing
Plan member for any Plan Year in excess of $7,000 (or such greater amount
permitted for such Plan Year in accordance with regulations promulgated by the
Secretary of the Treasury or his delegate with respect to arrangements qualified
under Section 401(k) of the Internal Revenue Code).

          (d) "Average Actual Earnings" means the total Actual Earnings of an
employee in the five consecutive Plan Years of Qualifying Employment that
provide the highest aggregate of Actual Earnings, divided by five.  If an
employee's consecutive Plan Years of Qualifying Employment within such period
are less than five, "Average Actual Earnings" means his total Actual Earnings
during the five Plan Years (or fewer) of Qualifying Employment that provide the
highest aggregate of Actual Earnings, divided by the number of such Plan Years
of Qualifying Employment and fractions thereof.

          (e) "Committee" means the Corporate Employee Benefits Committee of the
Company.

          (f) "Company" means Fortune Brands, Inc., a Delaware corporation, its
successors and assigns.  "Prior Company" means American Brands, Inc., a New
Jersey corporation organized under an Agreement of Consolidation in 1904.

          (g) "ERISA" means the Employee Retirement Income Security Act of 1974,
as amended.

          (h) "Executive Participant" means an employee of the Company who is
within the category of a select group of management or highly compensated
employees as referred to in Sections 201(a)(2), 301(a)(3) and 401(a)(1) of ERISA
and who either holds or held the office of a Vice President of the Company or
any office senior thereto or, during the current Plan Year or a

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prior Plan Year, was covered under the Fortune Brands, Inc. Annual Executive
Incentive Compensation Plan or the Company's Management Incentive Plan or any
successor programs and is in pay grade M009 or a higher pay grade.

          (i) "415 Limitations" means the Retirement Plan and Profit-Sharing
Plan provisions adopted pursuant to Section 415 of the Internal Revenue Code to
limit (i) annual Retirement Plan benefits pursuant to Section 415(b) thereof,
(ii) annual additions to the Profit-Sharing Plan pursuant to Section 415(c)
thereof and (iii) the aggregate of annual Retirement Plan benefits and additions
to the Profit-Sharing Plan pursuant to Section 415(e) thereof.

          (j) "401(a)(17) Limitations" means the Retirement Plan and Profit-
Sharing Plan provisions adopted pursuant to Section 401(a)(17) of the Internal
Revenue Code to limit compensation considered for purposes of computing
Retirement Plan benefits and Profit-Sharing Plan contributions to $150,000 (or
such greater amount permitted for such year in accordance with regulations
promulgated by the Secretary of the Treasury or his delegate).

          (k) "404(l) Limitation" means the limitation imposed by Section 404(l)
of the Internal Revenue Code on the maximum tax deductible contribution to the
Profit-Sharing Plan.

          (l) "Grantor Trust" means a trust for the benefit of an Executive
Participant established pursuant to Section 6 to provide for the payment of
benefits under this Plan.

          (m) "Highly Compensated Employee" means an employee or former employee
of the Company who comes within the definition of a highly compensated employee
set forth in Section 414(q) of the Internal Revenue Code (or any successor
provision) for any Plan Year.

          (n) "Normal Retirement Date" means the last day of the calendar month
in which a person's 65th birthday occurs.

          (o) "Qualifying Employment" means the sum of Service and Affiliated
Employment.

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          (p) "Plan Year" means the calendar year.

          (q) "Profit-Sharing Plan" means the Defined Contribution Plan of
Fortune Brands, Inc. and Participating Operating Companies, as amended from time
to time.

          (r) "Retirement Plan" means the Retirement Plan for Employees and
Former Employees of Fortune Brands, Inc., as amended from time to time.

          (s) "Segregated Account" means an account established with a bank or
other financial institution approved by the Company, or other form of segregated
account approved by the Company, established pursuant to Section 6 by or for the
benefit of an Executive Participant to provide for the payment of benefits under
this Plan.

          (t) "Service" means employment by the Company or the Prior Company.

          (u) "Surviving Spouse" means the surviving husband or wife of an
employee of the Company who has been married to the employee throughout the one-
year period ending on the date of the death of such employee.

          (v) "Tax Deferred Contributions" means salary reduction contributions
elected to be made to the Profit-Sharing Plan pursuant to Section 401(k) of the
Internal Revenue Code.

          Section 3.  SUPPLEMENTAL RETIREMENT BENEFITS.  (a)  Each person who
was at any time a Highly Compensated Employee and to whom benefits become
payable under the Retirement Plan shall be paid a supplemental annual retirement
benefit under this Plan equal in amount to the difference between (i) the
benefit paid under the Retirement Plan and the Affiliated Plans and (ii) the
benefit that would be payable if the 401(a)(17) Limitations and the 415
Limitations were not contained therein; provided, however, that for purposes of
computing the amount of benefit under this Plan, years of Qualifying Employment
shall not exceed 35.  If such a Highly Compensated Employee's Surviving Spouse
is entitled to a pre-retirement spouse's benefit under the Retirement Plan and
subject to Section 6, the Surviving Spouse shall be paid a benefit hereunder
equal to the

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difference between (i) the spouse's benefit payable under the Retirement Plan
and the Affiliated Plans and (ii) the spouse's benefit that would be payable if
the 401(a)(17) Limitations and the 415 Limitations were not contained therein.

          (b) Each Executive Participant who holds the office of Vice President
of the Company, or any office senior thereto on April 27, 1999, or any Executive
Participant who is thereafter elected to the office of Vice President of the
Company, or any office senior thereto, and is designated by the Compensation and
Stock Option Committee of the Company to receive the benefit set forth in this
Section 3(b), shall retire hereunder at the date of his termination of
employment and be paid a supplemental annual retirement benefit under this Plan
equal to 52 1/2% of the Executive Participant's Average Actual Earnings reduced
(i) for an Executive Participant who retires prior to Normal Retirement Date
with less than 35 years of Qualifying Employment by 1 1/2% of Average Actual
Earnings for each year and fraction thereof that the Executive Participant's
retirement date precedes Normal Retirement Date and further reduced (ii) by
benefits payable under the Retirement Plan, the Affiliated Plans and the defined
benefit pension plans of any other prior employer and supplemental retirement
benefits payable under paragraphs (a) and (d) of this Section 3.  If a pre-
retirement spouse's benefit is payable under the Retirement Plan to the
Surviving Spouse of an Executive Participant who is entitled to receive the
benefit set forth in this Section 3(b), or if an Executive Participant who is
entitled to receive the benefit set forth in this Section 3(b) dies before
supplemental retirement benefits commence with a Surviving Spouse eligible for a
spouse's benefit under the Retirement Plan, the Surviving Spouse shall be paid a
benefit hereunder, subject to Section 6, equal to the difference between (i) the
spouse's benefit payable under the Retirement Plan and the Affiliated Plans and
(ii) the spouse's benefit that would have been payable if the Executive
Participant's benefit had been calculated in accordance with the formula set
forth in the first sentence of this paragraph (b) of this Section 3 (prior to
any reduction for calculating the spouse's benefit).

          (c) Subject to Section 6, the supplemental retirement benefits
provided by this Plan shall be paid to the Executive Participant or Highly
Compensated

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Employee (or to any beneficiary designated by him in accordance with the
Retirement Plan, or to his Surviving Spouse if eligible for a spouse's benefit
under the Retirement Plan) concurrently with the payment of the benefits payable
under the Retirement Plan and in a form permitted thereby. In the event the
supplemental retirement benefit commences prior to Normal Retirement Date or is
payable in a form other than an annuity for the life of the former employee
only, the supplemental retirement benefit shall be adjusted to the same extent
as under the Retirement Plan. The Committee may, however, direct that the
supplemental retirement benefit payable with respect to a former employee be
paid as an actuarially equivalent single sum payment (and shall direct that any
supplemental retirement benefit with a present value of less than $3,500 shall
be paid as an actuarially equivalent single sum payment), provided that (except
for a distribution to pay taxes as provided in Section 5 and except as provided
in Section 6) no such payment may be made prior to termination of Qualifying
Employment or prior to the date that benefits may become payable under the
Retirement Plan. In determining actuarial equivalency of a single sum payment in
cash, the interest rate used shall be equal to the average monthly yield on ten
year coupon U.S. Treasury bonds (as published by the Federal Reserve) for the
month of termination of Qualifying Employment and the prior five months and the
mortality table used at the time under the Retirement Plan for funding purposes.
For any Executive Participant who terminates Qualifying Employment between May 1
and December 31, 1997, however, the interest rate used shall be whichever of the
following results in the greater benefit: (i) 120% of the applicable monthly
immediate annuity purchase rate which would be used by the Pension Benefit
Guaranty Corporation for the month of termination of Qualifying Employment, for
the purpose of determining the present value of a single sum distribution on
plan termination, (ii) 120% of the average of the applicable monthly annuity
purchase rates which would be used by the Pension Benefit Guaranty Corporation
for the month of termination of Qualifying Employment and the prior five months
and (iii) the average monthly yield on ten year coupon U.S. Treasury bonds (as
published by the Federal Reserve) for the month of termination of Qualifying
Employment and the prior five months.

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          (d) Each Executive Participant shall be paid a supplemental annual
retirement benefit under this Plan equal in amount to the difference between (i)
the benefit paid under the Retirement Plan and (ii) the benefit that would have
been payable under the Retirement Plan if the Executive Participant had accrued
a benefit thereunder for his full period of Service (not in excess of 35 years).
If a pre-retirement spouse's benefit is payable under the Retirement Plan to the
Surviving Spouse of an Executive Participant, or if an Executive Participant
dies before the benefits payable hereunder commence with a Surviving Spouse
eligible for a spouse's benefit under the Retirement Plan, the Surviving Spouse
shall be paid a benefit hereunder, subject to Section 6, equal to the difference
between (i) the spouse's benefit payable under the Retirement Plan and (ii) the
spouse's benefit that would have been payable if the Participant's benefit had
been calculated in accordance with the formula set forth in the first sentence
of this paragraph (d) of this Section 3 (prior to any reduction for calculating
the spouse's benefit).  The benefit provided by this paragraph (d) of this
Section 3 shall be forfeitable if the Participant's Retirement Plan benefit is
forfeitable.

          (e) An Executive Participant (1) who has attained age 50 and who has
completed at least nine years of Qualifying Employment as of December 31, 1999,
(2) who is classified by the Company as being actively at work on April 27,
1999, (3) who is not a Vice President or a more senior officer of the Company
and (4) who has elected on or before June 11, 1999 to voluntarily retire and
does retire between June 30, 1999 and December 31, 1999 pursuant to the
Company's Voluntary Early Retirement Incentive Program and who executes a Waiver
and Release substantially in the form of Exhibit A attached hereto shall be
eligible for a retirement benefit hereunder that is not reduced for early
payment pursuant to the second sentence of Section 3(c).  An Executive
Participant who meets the requirements of clauses (2), (3) and (4) and does not
meet the requirements of clause (1) but is within one year of meeting such
requirements shall also be eligible for the enhanced retirement pension provided
by this Section 3(e).  Each such Executive Participant shall be credited with
additional Service of three years, provided, however, that no Executive
Participant shall be credited with more than 38 years of Service.  In addition,
an employee of the Company in pay grade M008 who meets the eligibility
requirements set forth in this

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Section 3(e) except for not being an Executive Participant shall be eligible to
elect the enhanced early retirement benefit and be paid an amount under this
Plan equal to the difference between (i) the benefit paid under the Retirement
Plan and (ii) the benefit that would have been payable under the Retirement Plan
if the enhanced retirement benefit provided for herein were paid under the
Retirement Plan. Notwithstanding anything else in this Plan to the contrary, the
amount set forth in the preceding sentence shall be paid in a single sum in cash
and shall be calculated using the interest rate equal to the average monthly
yield on ten year coupon U.S. Treasury bonds (as published by the Federal
Reserve) for the month of termination of Qualifying Employment and the prior
five months and the mortality table used at the time under the Retirement Plan
for funding purposes.

          Section 4.  SUPPLEMENTAL PROFIT-SHARING BENEFITS.  (a)  In the event
that the Allocation under the Profit-Sharing Plan is limited by the 401(a)(17)
Limitations and the 415 Limitations for 1987 or any subsequent Plan Year for a
Highly Compensated Employee, the Highly Compensated Employee shall receive a
supplemental profit-sharing award under this Plan for such Plan Year equal to
the difference between (i) the Allocation actually made to the Highly
Compensated Employee and (ii) the Allocation that would have been made to the
Profit-Sharing Plan for such Plan Year if the 401(a)(17) Limitations and the 415
Limitations were not contained therein.  In addition, in the event the
contribution to the Profit-Sharing Plan for any Plan Year is limited by the
404(l) Limitation, each Highly Compensated Employee shall receive a supplemental
profit-sharing award under this Plan for such Plan Year equal to the difference
between (i) the Allocation actually made to the Highly Compensated Employee and
(ii) the Allocation that would have been made to the Profit-Sharing Plan for
such Plan Year for such Highly Compensated Employee if the contribution to the
Profit-Sharing Plan was not limited by the 404(l) Limitation.

          (b) Except as provided in Section 6, the award for any Plan Year shall
be made as of the first day of the following year and shall be deemed to be
thereafter invested in an interest bearing investment selected by the Trusts
Investment Committee (or successor committee) of the Company.  The amount of a
Highly Compensated Employee's or Executive Participant's supplemental

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profit-sharing benefits under this Plan shall be the aggregate amount of such
awards together with any deemed investment gain thereon and less any deemed
investment loss.

          (c) Supplemental profit-sharing awards and deemed investment gain
thereon shall be fully vested and nonforfeitable.

          (d) Supplemental profit-sharing plan benefits shall be paid by a
single sum payment as soon as practicable following termination of Qualifying
Employment, subject to Section 6.

          (e) Subject to Section 6, a Highly Compensated Employee may designate
a beneficiary to receive the unpaid portion of his supplemental profit-sharing
benefits in the event of his death.  The designation shall be made in a writing
filed with the Committee on a form approved by it signed by the Highly
Compensated Employee.  If no effective designation of beneficiary shall be on
file with the Committee when supplemental profit-sharing benefits would
otherwise be distributable to a beneficiary, then such benefits shall be
distributed to the spouse of the Highly Compensated Employee or, if there is no
spouse, to the executor of the will or the administrator of his estate or, if no
such executor or administrator shall be appointed within six months after his
death, the Committee shall direct that distribution be made, in such shares as
the Committee shall determine, to the child, parent or other blood relative of
such Highly Compensated Employee or to such other person or persons as the
Committee may determine.

          Section 5.  FUNDING.  Benefits under this Plan shall not initially be
funded in order that the Plan may be exempt from the provisions of Parts 2, 3
and 4 of Title I of ERISA.  The Committee shall maintain records of supplemental
profit-sharing awards and supplemental tax deferred amounts and related Company
matching awards pursuant to Section 7 and the assumed investment thereof and
records for the calculation of supplemental retirement benefits.  The Company
may, however, segregate assets which are intended to be a source for payment of
benefits hereunder for Executive Participants.  In the event benefits are
hereafter determined to be taxable for Executive Participants prior to actual
receipt thereof and subject to Section 6, a payment shall be made to such

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Executive Participants in an amount sufficient to pay such taxes notwithstanding
that the Executive Participant may not then have terminated Qualifying
Employment or that the payment is being made prior to the date that benefits
would otherwise be paid under the Retirement Plan.  Amounts so paid shall then
be used as an offset to the supplemental retirement and profit-sharing benefits,
if any, thereafter payable which shall also be paid in an actuarially equivalent
lump sum (calculated as set forth in Section 3(d)) promptly upon the later of
termination of Qualifying Employment or attainment of age 55.

          Section 6.  GRANTOR TRUSTS AND SEGREGATED ACCOUNTS.  Notwithstanding
Section 5 of this Plan, the Company may provide for the establishment of Grantor
Trusts and Segregated Accounts by or for the benefit of individual Executive
Participants to provide for the payment of benefits (other than supplemental tax
deferred amounts and related Company matching awards pursuant to Section 7)
under this Plan, consistent with the following provisions:

          (a) The Trustee of the Grantor Trusts shall be a bank or trust company
approved by the Company and established under the laws of the United States or a
state within the United States and having either total assets of at least $15
billion or trust assets of at least $25 billion.  Each Grantor Trust shall be
established pursuant to a trust agreement having terms and provisions approved
by the Company and consistent with this Section.  The Grantor Trust shall be
solely for the purpose of providing benefits under the Plan with respect to the
Executive Participant, and neither the Company nor any creditors of the Company
shall have any interest in the assets of the Grantor Trust.  The Company shall
be the administrator of the Grantor Trust, and shall have such powers as are
granted by the trust agreement.

          (b) The Company shall pay the fees and expenses of the Trustee and all
the expenses for the management and administration of each Grantor Trust and
Segregated Account for all periods prior to the Executive Participant's
termination of employment, and for a period of sixty (60) days thereafter and
for any further period as may be authorized by the Company, and shall indemnify
the Executive Participant against any liability or cost

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in respect thereof, including any tax liabilities or costs.

          (c) Each Segregated Account shall be a savings or other type of
account approved by the Company established with a bank or trust company
approved by the Company and established under the laws of the United States or a
state within the United States and having either total assets of at least $15
billion or trust assets of at least $25 billion, or other form of segregated
account with such a bank or trust company or other financial institution
approved by the Company, in each case with such terms and provisions as are
approved by the Company and consistent with this Section.

          (d) The Company may from time to time make contributions to either the
Grantor Trust, or Segregated Account if directed by an Executive Participant, in
amounts which when added to the existing balances in the Executive Participant's
Grantor Trust and Segregated Account will be approximately equal to the present
value of the after tax equivalent of the Executive Participant's accrued
benefits under Sections 3 and 4.

          (e) As promptly as practicable after the Executive Participant's
termination of employment, whether by retirement, death or otherwise, the
Company may make a final contribution to the Executive Participant's Grantor
Trust, or Segregated Account if directed by the Executive Participant, in an
amount which when added to the existing balances in the Executive Participant's
Grantor Trust and Segregated Account, will be equal to (i) the sum of the
present value of the after tax equivalent of (A) if the termination of
employment is not by reason of the death of the Executive Participant, the
Executive Participant's benefit under Section 3, or if the termination of
employment is by reason of the death of the Executive Participant, the Executive
Participant's benefit under Section 3 immediately prior to his death and (B) the
Executive Participant's supplemental profit-sharing benefit under Section 4,
offset by (ii) any amounts previously actually withdrawn by the Executive
Participant from his Grantor Trust or Segregated Account and income which would
have been earned thereon, calculated as provided in paragraph (k) of this
Section 6.

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          (f) Amounts in a Grantor Trust or Segregated Account shall be invested
separately as to amounts representing the Executive Participant's supplemental
retirement benefit under Section 3 and the Executive Participant's supplemental
profit-sharing benefit under Section 4.  Supplemental retirement benefit amounts
invested in a Grantor Trust shall be invested solely in the Vista Select Bond
Fund to the extent practicable and otherwise in the Chase Manhattan Personal
Trust Market Rate Account.  As soon as practicable after the Executive
Participant's 60th birthday, one-half of the amounts held in the Vista Select
Bond Fund attributable to supplemental retirement benefits, and as soon as
practicable after the Executive Participant's 63rd birthday, the remainder of
the amounts held in the Vista Select Bond Fund attributable to supplemental
retirement benefits, shall be invested solely in the Chase Manhattan Personal
Trust Market Rate Account, provided that supplemental retirement benefit amounts
shall not be transferred from the Vista Select Bond Fund to the Chase Manhattan
Personal Trust Market Rate Account after the Executive Participant's 60th
birthday or the Executive Participant's 63rd birthday if the amount held in the
Vista Select Bond Fund attributable to supplemental retirement benefits is in a
"loss position".  The amount held in the Vista Select Bond Fund attributable to
supplemental retirement benefits shall be in a "loss position" on the Executive
Participant's 60th birthday if the current market value thereof at the Executive
Participant's 60th birthday is less than 95% of the actuarial present value of
the Executive Participant's supplemental retirement benefit calculated as of the
end of the prior calendar year.  The amount held in the Vista Select Bond Fund
attributable to supplemental retirement benefits shall be in a "loss position"
on the Executive Participant's 63rd birthday if the current market value thereof
at the Executive Participant's 63rd birthday is less than 50% of 95% of the
actuarial present value of the Executive Participant's supplemental retirement
benefit calculated as of the end of the prior calendar year.  The Company shall
notify the Trustee promptly after the end of each calendar year of the actuarial
present value of the Executive Participant's supplemental retirement benefit.
In the event that transfers cannot be made as soon as practicable after the
Executive Participant's 60th or 63rd birthday because the amount of the Vista
Select Bond Fund attributable to supplemental retirement benefits is then in a
"loss position", the

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amounts attributable to supplemental retirement benefits shall be transferred as
soon as practicable after the amount of the Vista Select Bond Fund attributable
to supplemental retirement benefits is no longer in a "loss position".
Supplemental profit-sharing benefit amounts invested in a Grantor Trust shall be
invested in one or more of the (i) Vista Balanced Fund, (ii) Chase Manhattan
Personal Trust Market Rate Account, (iii) Dodge & Cox Stock Fund, (iv) MFS
Institutional Emerging Equities Fund, (v) Vanguard International Growth
Portfolio or (vi) PIMCO Total Return Fund, in such portions as are elected by
the Executive Participant on a written election form approved by and filed with
the Committee, all to the extent practicable and otherwise in the Chase
Manhattan Personal Trust Market Rate Account. The Executive Participant may
change such election at any time by filing a new written election form with the
Committee. The Committee shall promptly notify the Trustee as to any such
elections or changes therein. Supplemental retirement benefit amounts and
supplemental profit-sharing benefit amounts invested in a Segregated Account
shall be invested solely in the Chase Manhattan Personal Trust Market Rate
Account. In lieu of the calculation of investment gain or loss on supplemental
profit-sharing awards prescribed by Section 4(b), an Executive Participant's
profit-sharing benefit under Section 4 shall include the actual investment gain
or loss on supplemental profit-sharing benefit amounts invested in accordance
with this paragraph (f).

          (g) The Executive Participant may designate a beneficiary to receive
amounts held in his Grantor Trust in the event of his death.  The designation
shall be made in a writing filed with the Committee on a form approved by it and
signed by the Executive Participant.  The Committee shall notify the Trustee as
to any such designation or changes therein.  The provisions of Section 3(a),
(b), (c) and (d) and Section 4(e), providing for the payment of benefits to the
Surviving Spouse of the Executive Participant, or other person designated by the
Executive Participant or the Committee, in the event of the death of the
Executive Participant, shall not apply to amounts in the Executive Participant's
Grantor Trust or Segregated Account.

          (h) The Company shall make payments to the Executive Participant (or
his beneficiary) from time to time in the approximate amounts required to
compensate

                                       13
<PAGE>

the Executive Participant (or his beneficiary) for additional federal, state and
local taxes on income resulting from the inclusion in the Executive
Participant's or beneficiary's taxable income of contributions to the Executive
Participant's Grantor Trust and Segregated Account, the final payment pursuant
to paragraph (e) of this Section 6, and the income of the Grantor Trust and
Segregated Account for periods prior to termination of employment (including
amounts paid by the Company pursuant to paragraphs (b) and (e)) of this Section
6.

          (i) An Executive Participant may elect to transfer all or any portion
of the funds in his Grantor Trust to his Segregated Account, or to transfer all
or any portion of the funds in his Segregated Account to his Grantor Trust, upon
written notice of not less than sixty (60) days to the Company and the Trustee
and the financial institution with which the Segregated Account is established.

          (j) An Executive Participant may withdraw all or any portion of the
funds in his Grantor Trust or Segregated Account at any time upon not less than
sixty (60) days' written notice to the Company and to the Trustee, or the
financial institution with which the Segregated Account is established, as the
case may be.

          (k) Benefits payable to an Executive Participant or Surviving Spouse
or other beneficiary under Sections 3 and 4 shall be offset by the pre-tax
equivalent of amounts in the Executive Participant's Grantor Trust and
Segregated Account at the time of the Executive Participant's termination of
employment, including any final contribution or payment pursuant to paragraph
(e) of this Section 6, and by the present value of the pre-tax equivalent of any
amounts withdrawn by the Executive Participant from his Grantor Trust or
Segregated Account, plus the amounts of income which would have been earned on
such withdrawn amounts from the time of withdrawal until the time of termination
of employment, calculated by applying an earnings rate equal to the after-tax
equivalent of an interest rate equal to the average monthly yield on ten year
coupon U.S. Treasury bonds (as published by the Federal Reserve) for the month
of termination of Qualifying Employment and the prior five months.

                                       14
<PAGE>

          (l) The Grantor Trust shall terminate upon the expiration of sixty
(60) days following the termination of employment of the Executive Participant,
unless continued by agreement between the Executive Participant and the Trustee.

          (m) Upon the making of the final contribution or other payment
pursuant to paragraph (e) of this Section 6, and the payment pursuant to
paragraph (h) of this Section 6 in respect of additional taxes resulting from
such final contribution or payment, the Company shall have no further liability
for benefits otherwise payable under Sections 3 and 4 to the Executive
Participant or his Surviving Spouse, estate or other beneficiaries.

          (n) The provisions of this Section 6 shall supersede the provisions of
any other Section of this Plan to the extent such other provisions might be
considered to conflict with the provisions of this Section 6.

          SECTION 7.  SUPPLEMENTAL TAX DEFERRED AMOUNTS AND RELATED COMPANY
MATCHING AWARDS.  (a)  A Highly Compensated Employee who is a participant in the
Profit-Sharing Plan and whose Tax Deferred Contributions are limited by the
40l(a)(17) Limitations may elect that the Company reduce his compensation and
credit him with a supplemental tax deferred amount under this Plan for any Plan
Year equal to the difference between (i) an amount up to the maximum Tax
Deferred Contribution that the Highly Compensated Employee could have elected to
be made to the Profit-Sharing Plan but for the 40l(a)(17) Limitations and (ii)
the maximum Tax Deferred Contribution that the Highly Compensated Employee could
have elected to be made to the Profit-Sharing Plan with his compensation subject
to the 40l(a)(17) Limitations; provided that the sum of the Tax Deferred
Contributions to the Profit-Sharing Plan and the supplemental tax deferred
amount credited under this Plan for a Highly Compensated Employee for any Plan
Year shall not exceed the limitation set forth in Section 402(g) of the Internal
Revenue Code, or any successor provision, for such Plan Year.

          (b) A Highly Compensated Employee who is credited with a supplemental
tax deferred amount under Section 7(a) shall also be credited with a related

                                       15
<PAGE>

Company matching award equal to 50% of his supplemental tax deferred amount for
any Plan Year.

          (c) An election by a Highly Compensated Employee pursuant to paragraph
(a) must be made by filing a form approved by the Committee with the Committee
no later than the beginning of the Plan Year for which the election is to be
effective specifying the amount of the supplemental tax deferred amount elected;
provided that if a Highly Compensated Employee does not become eligible to elect
Tax Deferred Contributions to the Profit-Sharing Plan until after the first day
of a Plan Year, the Highly Compensated Employee may file his election pursuant
to paragraph (a) for such Plan Year with the Committee no later than the
effective date of the Highly Compensated Employee's eligibility to make Tax
Deferred Contributions.  An election pursuant to this paragraph will continue in
effect for subsequent Plan Years unless changed by the Highly Compensated
Employee by filing a form approved by the Committee with the Committee prior to
the beginning of the Plan Year for which such change is to be effective.  The
election shall be irrevocable for any Plan Year.

          (d) The supplemental tax deferred amounts and Company matching awards
pursuant to this Section 7 shall be deemed to have been made as of the first day
of the Plan Year for which the election made pursuant to paragraph (c) is
effective and shall be deemed to be thereafter invested in an interest bearing
investment selected by the Trusts Investment Committee (or successor committee)
of the Company.  The amount of a Highly Compensated Employee's supplemental tax
deferred amounts and related Company matching award benefits under this Plan
shall be the aggregate amount of such awards together with any deemed investment
gain thereon and less any deemed investment loss.

          (e) Supplemental tax deferred amounts and related Company matching
awards under this Plan and deemed investment gain thereon shall be fully vested
and nonforfeitable.

          (f) Benefits under this Section 7 shall be paid by a single sum cash
payment as soon as practicable following termination of Qualifying Employment.

                                       16
<PAGE>

          (g) A Highly Compensated Employee may designate a beneficiary to
receive the unpaid portion of his supplemental tax deferred contribution amounts
and related Company matching award benefits in the event of his death.  The
designation shall be made in a writing filed with the Committee on a form
approved by it and signed by the Highly Compensated Employee.  If no effective
designation of beneficiary shall be on file with the Committee when benefits
under this Section 7 would otherwise be distributable to a beneficiary, then
such benefits shall be distributed to the spouse of the Highly Compensated
Employee or if there is no spouse, to the executor of the will or the
administrator of his estate or, if no such executor or administrator shall be
appointed within six months after his death, the Committee shall direct that
distribution be made, in such shares as the Committee shall determine, to the
child, parent or other blood relative of such Highly Compensated Employee or to
such other person or persons as the Committee may determine.

          Section 8.  ADMINISTRATION.  This Plan shall be administered by the
Committee.  All decisions and interpretations of the Committee shall be
conclusive and binding on the Company and Highly Compensated Employees and
Executive Participants.  The Plan may be amended or terminated by the Board of
Directors of the Company at any time; provided, however, that no such amendment
or termination shall deprive any Highly Compensated Employee or Executive
Participant of supplemental retirement or profit-sharing plan benefits accrued
to the date of such amendment or termination or modify the last two sentences of
Section 5 in a manner adverse to any Executive Participant; and provided
further, however, that the Plan shall not be amended without approval of the
stockholders of the Company if such amendment would materially increase the cost
of the Plan to the Company.

          Section 9.  NONASSIGNABILITY.  Subject to Section 6, no Highly
Compensated Employee or Executive Participant shall have the right to assign,
pledge or otherwise dispose of any benefits payable to him hereunder nor shall
any benefit hereunder be subject to garnishment, attachment, transfer by
operation of law, or any legal process.

                                       17

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