Document:

<PAGE>

                                                                   Exhibit 10.14

                            FOURTH AMENDMENT OF LEASE

This Fourth Amendment of Lease made this 5 day of April, 2000 by and between the
HEGA REALTY TRUST, with an address of c/o Dirigo Management Company, One City
Center, Portland, Maine, 04101 ("Landlord"), and I-MANY, INC.,
successor-in-interest to Systems Consulting Company, Inc., having a mailing
address of 537 Congress Street, 5th Floor, Portland, Maine 04101 ("Tenant").

WHEREAS, Landlord and Tenant entered into a lease dated May 24, 1996 (the
"Original Lease") with respect to Tenant's occupancy of 22,991 square feet known
as Suites 500, 501, and 404 (the Premises") located at 537 Congress Street,
Portland, Maine; and

WHEREAS, Suite 533 located at 533 Congress Street consisting of 5,265 square
feet has also been leased as described in a "First Amendment of Lease" dated
February 8, 1999; and

WHEREAS, Landlord and Tenant entered into a lease dated September 25, 1997 (the
"Second Lease"), with respect to Tenant's occupancy of 830 square feet known as
Suite 406 located at 537 Congress Street, Portland, Maine, and the term of the
Second Lease ended concurrently with the Original Lease; and

WHEREAS, Landlord and Tenant executed a Second Amendment of Lease dated May 27,
1999, whereby the parties extended the term of the Lease by one year and
modified the Tenant's Space under the Lease to include Suite 406 at 537 Congress
Street (collectively, with the Original Lease and the First Amendment of Lease,
the "Lease"); and

WHEREAS, Landlord and Tenant executed a Third Amendment of Lease dated March 13,
2000, whereby the parties extended the term of the Lease by three (3) years for
Suites 500, 501, 404, 406, and 533 in the building at 537 Congress Street; and

WHEREAS, the parties hereto desire to lease additional space in the building at
537 Congress Street, comprised of 10,655 square feet on the 4th floor (referred
to herein as "Suite 408");

NOW THEREFORE, for valuable consideration the receipt and sufficiency of which
the parties hereby acknowledge, the parties agree effective June 1, 2000, the
Lease shall be amended as follows:

1.       In Article I, TERM, the following words shall be added;

                  " (d) For the term commencing June 1, 2000, terminating
                  October 31, 2003 with respect to Suite 408."

2.       In Article I, OPTION, the following shall be substituted:

      One (1) - Two (2) year option as follows:
         11/1/03 - 10/31/04:        $53,254.00 per month ($15.25 psf)*
         11/1/04 - 10/31/05:        $57,852.00 per month ($16.50 psf)*

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                  *Except for basement area, the rental rate for which shall be
                  $6.00 psf and $7.00 psf, for the years commencing 11/1/03 and
                  11/1/04, respectively.

2.       In Article I, TENANT'S SPACE, the following words shall be substituted;

                  "Suites 500, 501, 404, 406, 408 and 533 (Tenant also has
                  access and use of the basement area from 3/1/99 to 10/31/03
                  and from 11/01/03 to 11/01/05 under its one (1) to two (2)
                  year option)"

3.       In Article I, BASE RENT, the following words shall be substituted;

<TABLE>

        <S>                                <C>
        "11/1/96 - 10/31/97:               $11,495.50 per month ($6.00 psf)
         11/1/97 - 10/31/98:               $15,672.20 per month ($8.18 psf)
         11/1/98 -  2/28/99:               $19,504.03 per month ($10.18 psf)
          3/1/99 - 10/31/99:               $23,014.03 per month ($9.77 psf)
         11/1/99 - 10/31/00:               $26,073.21 per month ($10.76 psf)
         06/1/00 - 10/31/00:               $10,655.00 per month ($12.00 psf for Suite 408)
         11/1/00 - 10/31/01:               $41,116.00 per month ($12.00 psf)*
         11/1/01 - 10/31/02:               $45,714.00 per month ($13.25 psf)*
         11/1/02 - 10/31/03:               $50,312.00 per month ($14.50 psf)*
</TABLE>

*Except for basement area, the rental rate for which shall be $3.00 psf, $4.00
psf and $5.00 psf for the years commencing 11/1/00, 11/1/01 and 11/1/02,
respectively.

4.       In Article I, RENTABLE FLOOR AREA OF TENANT'S SPACE, the following
provision shall be substituted: "Approximately 45,241 square feet"

5.       In Article IV - RENT, the following paragraph is added:

         4.03 Landlord agrees that in the event Tenant is unable to occupy
Suite 408 by June 1, 2000, due to incomplete, or delays in, work for which
the Landlord is responsible, rent for such space shall be prorated to reflect
period during which Tenant's occupation was delayed.

6.       In Article VI, TENANT COVENANTS, the following sentence shall be
added to the end of paragraph (a): In addition, commencing June 1, 2000, for
suite 408, the Tenant agrees to pay for all charges for electricity supplied
to the leased space used for lighting and HVAC.

7.       Landlord agrees to provide a build-out allowance of up to $50,000
for the demolition and construction of the leased space constituting Suite
408. Tenant may request that Landlord perform the work or may engage a
contractor to perform the work and submit the cost of the work to Landlord
for reimbursement.

8.       Landlord agrees to provide and Tenant shall pay for nine (9)
additional parking spaces in the Tolman Parking Lot at a current rate of
$60.00 per space per month. Commencing January 1, 2001, Landlord reserves the
right to increase on an annual basis the monthly rate per space by not more
than $5.00 over the prior year's rate.

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<PAGE>

Except as otherwise expressly amended, modified and provided for in this
Amendment, all of the terms and conditions of said Lease (as amended February 8,
1999, May 27, 1999 and March 13, 2000) are hereby ratified and shall be deemed
to be incorporated herein and made a part hereto and shall continue full force
and effect. The Lease and this document contain all the agreements of the
parties with respect to the subject matter thereof and supersede all prior
dealing between them with respect to such subject matters.

IN WITNESS WHEREOF, the parties hereto have set their hands and seals in two
counterpart copies, each of which counter copy shall be deemed an originals for
all purposes, as of the date and year above written.

/s/ James O'Donnell                  /s/ Peter S. Skapinsky             4/5/00
------------------------            ------------------------------------------
Witness                                 LANDLORD:  HEGA REALTY TRUST       Date
                                        By: Peter S. Skapinsky
                                        Authorized Agent for HEGA REALTY TRUST

/s/ Cheryl O. Tumlin                 /s/ Philip M. St. Germain         4/5/00
------------------------            ------------------------------------------
Witness                                 I-MANY, INC.,                     Date
                                        By: Philip M. St. Germain
                                        Its: Chief Financial Officer

                                       3<PAGE>

                       FORM OF CHANGE IN CONTROL AGREEMENT
          WITH B. MICHAEL JAMES, MARK A. ROSSI AND JOSEPH P. PETTIROSSI

Effective  February 1, 2000

[Name and address of Executive]

Dear [executive]:

         The Board considers the establishment and maintenance of a sound and
vital management to be essential to protecting and enhancing the best interests
of the Company and its stockholders. In this connection, the Board recognizes
that the possibility of a Change in Control may raise uncertainty and questions
among management which may result in the departure or distraction of management
personnel to the detriment of the Company and its stockholders.

         Accordingly, the Board has determined that appropriate steps should be
taken to minimize the risk that Company executive management will depart prior
to a Change in Control, thereby leaving the Company without adequate executive
management personnel during such a critical period, and to reinforce and
encourage the continued attention and dedication of members of the Company's
executive management to their assigned duties without distraction in
circumstances arising from the possibility of a Change in Control.

         The Board recognizes that continuance of your position with the Company
involves a substantial commitment to the Company in terms of your personal life
and professional career and the possibility of foregoing present and future
career opportunities, for which the Company receives substantial benefits.
Therefore, to induce you to remain in the employ of the Company, this Agreement,
which has been approved by the Board, sets forth the benefits that the Company
agrees will be provided to you in the event your employment with the Company is
terminated in connection with a Change in Control under the circumstances
described below.

         1. DEFINITIONS. The following terms have the meaning set forth below
unless the context clearly requires otherwise. Terms defined elsewhere in this
Agreement have the same meaning throughout this Agreement.

                  (a) "AFFILIATE" means (i) any corporation at least a majority
         of whose outstanding securities ordinarily having the right to vote at
         elections of directors is owned directly or indirectly by the Parent
         Corporation or (ii) any other form of business entity in which the
         Parent Corporation, by virtue of a direct or indirect ownership
         interest, has the right to elect a majority of the members of such
         entity's governing body.

                  (b) "AGREEMENT" means this letter agreement as amended,
         extended or renewed from time to time in accordance with its terms.

<PAGE>

                  (c) "BASE PAY" means your annual base salary from the Company
         at the rate in effect immediately prior to a Change in Control or at
         the time Notice of Termination is given, whichever is greater. Base Pay
         includes only regular cash salary and is determined before any
         reduction for deferrals pursuant to any nonqualified deferred
         compensation plan or arrangement, qualified cash or deferred
         arrangement or cafeteria plan.

                  (d) "BENEFIT PLAN" means any

                           (i) employee benefit plan as defined in Section 3(3)
                  of the Employee Retirement Income Security Act of 1974, as
                  amended;

                           (ii) cafeteria plan described in Code Section 125;

                           (iii) plan, policy or practice providing for paid
                  vacation, other paid time off or short-or long-term profit
                  sharing, bonus or incentive payments; or

                           (iv) stock option, stock purchase, restricted stock,
                  phantom stock, stock appreciation right or other equity-based
                  compensation plan with respect to the securities of any
                  Affiliate made available to employees of the Company generally
                  or any group of employees or you in particular.

                  (e) "BOARD" means the board of directors of the Parent
         Corporation duly qualified and acting at the time in question. On and
         after the date of a Change in Control, any duty of the Board in
         connection with this Agreement is nondelegable and any attempt by the
         Board to delegate any such duty is ineffective.

                  (f)      "CAUSE" means:

                           (i) your gross misconduct;

                           (ii) your willful and continued failure to perform
                  substantially your duties with the Company (other than any
                  such failure (1) resulting from your incapacity due to bodily
                  injury or physical or mental illness or (2) relating to
                  changes in your duties after a Change in Control which
                  constitute Good Reason) after a demand for substantial
                  performance is delivered to you by the chair of the Board
                  which specifically identifies the manner in which you have not
                  substantially performed your duties and provides for a
                  reasonable period of time within which you may take corrective
                  actions; or

                           (iii) your conviction (including a plea of nolo
                  contendere) of willfully engaging in illegal conduct
                  constituting a felony or gross misdemeanor under federal or
                  state law which is materially and demonstrably injurious to
                  the Company or which impairs your ability to perform
                  substantially your duties for the Company.

         An act or failure to act will be considered "gross or willful" for this
purpose only if done, or omitted to be done, by you in bad faith and without
reasonable belief that it was in, or not opposed to, the best interests of the
Company. Any act, or failure to act, based upon authority given pursuant to a
resolution duly adopted by the Board (or a committee thereof) or based upon the
advice of counsel for the Company will be conclusively presumed to be done, or
omitted to be done, by you in good faith and in the best interests of the
Company. It is also expressly understood that your attention to matters not
directly related to the business of the Company will not provide a basis for
termination for Cause so long as the Board did not expressly disapprove in
writing of your engagement in such activities either before or

                                       2
<PAGE>

within a reasonable period of time after the Board knew or could reasonably have
known that you engaged in those activities. Notwithstanding the foregoing, you
may not be terminated for Cause unless and until there has been delivered to you
a copy of a resolution duly adopted by the affirmative vote of not less than a
majority of the entire membership of the Board at a meeting of the Board called
and held for the purpose (after reasonable notice to you and an opportunity for
you, together with your counsel, to be heard before the Board), finding that in
the good faith opinion of the Board you were guilty of the conduct set forth
above in clauses (i), (ii) or (iii) of this definition and specifying the
particulars thereof in detail.

                  (g) "CHANGE IN CONTROL" means any of the following:

                           (i) the sale, lease, exchange or other transfer,
                  directly or indirectly, of substantially all of the assets of
                  the Parent Corporation, in one transaction or in a series of
                  related transactions, to any Person;

                           (ii) any Person, other than a "bona fide
                  underwriter," becomes, after the date of this Agreement, the
                  "beneficial owner" (as defined in Rule 13d-3 under the
                  Exchange Act), directly or indirectly, of 20 percent or more
                  of the combined voting power of the Parent Corporation's
                  outstanding securities ordinarily having the right to vote at
                  elections of directors;

                           (iii) a merger or consolidation to which the Parent
                  Corporation is a party if the stockholders of the Parent
                  Corporation immediately prior to the effective date of such
                  merger or consolidation have, solely on account of ownership
                  of securities of the Parent Corporation at such time,
                  "beneficial ownership" (as defined in Rule 13d-3 under the
                  Exchange Act) immediately following the effective date of such
                  merger or consolidation of securities of the surviving
                  corporation representing less than 80 percent of the combined
                  voting power of the surviving corporation's then outstanding
                  securities ordinarily having the right to vote at elections of
                  directors;

                           (iv) the continuity directors cease for any reason to
                  constitute at least a majority of the Board; or

                           (v) a change in control of a nature that is
                  determined by outside legal counsel to the Parent Corporation,
                  in a written opinion specifically referencing this provision
                  of the Agreement, to be required to be reported (assuming such
                  event has not been "previously reported") pursuant to Section
                  13 or 15(d) of the Exchange Act, whether or not the Parent
                  Corporation is then subject to such reporting requirement.

         For purposes of this Section 1(g), a "continuity director" means any
individual who is a member of the Board on February 1, 2000, while he or she is
a member of the Board, and any individual who subsequently becomes a member of
the Board whose election or nomination for election by the Parent Corporation's
stockholders was approved by a vote of at least a majority of the directors who
are continuity directors (either by a specific vote or by approval of the proxy
statement of the Parent Corporation in which such individual is named as a
nominee for director without objection to such nomination). For example, if a
majority of the 10 individuals constituting the Board on February 1, 2000
approved a proxy statement in which six different individuals were nominated to
replace six of the individuals who were members of the Board on February 1,
2000, upon their election by the Parent Corporation's stockholders, the six
newly elected directors would join the four directors who were members of the
Board on February 1, 2000 as continuity directors. Similarly, if a majority of
those 10 directors approved a proxy statement in which four different
individuals were nominated to replace the

                                       3
<PAGE>

four remaining directors who were members of the Board on February 1, 2000, upon
their election by the Parent Corporation's stockholders, the four newly elected
directors would also become, along with the other six directors, continuity
directors. Individuals subsequently joining the Board could become continuity
directors under the principles reflected in this example.

         For purposes of this Section 1(g), a "bona fide underwriter" means a
Person engaged in business as an underwriter of securities that acquires
securities of the Parent Corporation through such Person's participation in good
faith in a firm commitment underwriting until the expiration of 40 days after
the date of such acquisition.

                  (h)  "CODE" means the Internal Revenue Code of 1986, as
         amended. Any reference to a specific provision of the Code includes a
         reference to such provision as it may be amended from time to time
         and to any successor provision.

                  (i) "COMPANY" means the Parent Corporation, any Successor
         and any Affiliate.

                  (j) "DATE OF TERMINATION" following a Change in Control (or
         prior to a Change in Control if your termination was either a condition
         of the Change in Control or was at the request or insistence of any
         Person related to the Change in Control) means:

                           (i) if your employment is to be terminated by you for
                  Good Reason, the date specified in the Notice of Termination
                  which in no event may be a date more than 15 days after the
                  date on which Notice of Termination is given unless the
                  Company agrees in writing to a later date;

                           (ii) if your employment is to be terminated by the
                  Company for Cause, the date specified in the Notice of
                  Termination;

                           (iii) if your employment is terminated by reason of
                  your death, the date of your death; or

                           (iv) if your employment is to be terminated by the
                  Company for any reason other than Cause or your death, the
                  date specified in the Notice of Termination, which in no event
                  may be a date earlier than 15 days after the date on which a
                  Notice of Termination is given, unless you expressly agree in
                  writing to an earlier date.

         In the case of termination by the Company of your employment for Cause,
if you have not previously expressly agreed in writing to the termination, then
within the 30-day period after your receipt of the Notice of Termination, you
may notify the Company that a dispute exists concerning the termination, in
which event the Date of Termination will be the date set either by mutual
written agreement of the parties or by the judge or arbitrators in a proceeding
as provided in Section 11 of this Agreement. During the pendency of any such
dispute, you will continue to make yourself available to provide services to the
Company and the Company will continue to pay you your full compensation and
benefits in effect immediately prior to the date on which the Notice of
Termination is given (without regard to any changes to such compensation or
benefits that constitute Good Reason) and until the dispute is resolved in
accordance with Section 11 of this Agreement. You will be entitled to retain the
full amount of any such compensation and benefits without regard to the
resolution of the dispute unless the judge or arbitrators decide(s) that your
claim of a dispute was frivolous or advanced by you in bad faith.

                  (k) "EXCHANGE ACT" means the Securities Exchange Act of 1934,
         as amended. Any reference to a specific provision of the Exchange Act
         or to any rule or regulation thereunder

                                       4
<PAGE>

         includes a reference to such provision as it may be amended from time
         to time and to any successor

                  (l) "GOOD REASON" means:

                           (i) a change in your title(s), status, position(s),
                  authority, duties or responsibilities as an executive of the
                  Company as in effect immediately prior to the Change in
                  Control which, in your reasonable judgment, is material and
                  adverse (other than, if applicable, any such change directly
                  attributable to the fact that the Parent Corporation is no
                  longer publicly owned); provided, however, that Good Reason
                  does not include such a change that is remedied by the Company
                  promptly after receipt of notice of such change is given by
                  you;

                           (ii) a reduction by the Company in your Base Pay, or
                  an adverse change in the form or timing of the payment
                  thereto, as in effect immediately prior to the Change in
                  Control or as thereafter increased;

                           (iii) the failure by the Company to cover you under
                  Benefit Plans that, in the aggregate, provide substantially
                  similar benefits to you and/or your family and dependents at a
                  substantially similar total cost to you (e.g., premiums,
                  deductibles, co-pays, out of pocket maximums, required
                  contributions and the like) relative to the benefits and total
                  costs under the Benefit Plans in which you (and/or your family
                  or dependents) were participating at any time during the
                  90-day period immediately preceding the Change in Control;

                           (iv) the Company's requiring you to be based more
                  than 30 miles from where your office is located immediately
                  prior to the Change in Control, except for required travel on
                  the Company's business, and then only to the extent
                  substantially consistent with the business travel obligations
                  which you undertook on behalf of the Company during the 90-day
                  period immediately preceding the Change in Control (without
                  regard to travel related to or in anticipation of the Change
                  in Control);

                           (v) the failure by the Company to obtain from any
                  Successor the assent to this Agreement contemplated by Section
                  5 of this Agreement;

                           (vi) any purported termination by the Company of your
                  employment that is not properly effected pursuant to a Notice
                  of Termination and pursuant to any other requirements of this
                  Agreement, and, for purposes of this Agreement, no such
                  purported termination will be effective; or

                           (vii) any refusal by the Company to continue to allow
                  you to attend to matters or engage in activities not directly
                  related to the business of the Company which, at any time
                  prior to the Change in Control, you were not expressly
                  prohibited in writing by the Board from attending to or
                  engaging in.

         Your continued employment does not constitute consent to, or waiver of
any rights arising in connection with, any circumstances constituting Good
Reason. Your termination of employment for Good Reason as defined in this
Section 1(1) will constitute Good Reason for all purposes of this Agreement
notwithstanding that you may also thereby be deemed to have retired under any
applicable benefit plan, policy or practice of the Company.

                                       5
<PAGE>

                  (m) "NOTICE OF TERMINATION" means a written notice given on or
         after the date of a Change in Control (unless your termination before
         the date of the Change in Control was either a condition of the Change
         in Control or was at the request or insistence of any Person related to
         the Change in Control) which indicates the specific termination
         provision in this Agreement pursuant to which the notice is given. Any
         purported termination by the Company or by you for Good Reason on or
         after the date of a Change in Control (or before the date of a Change
         in Control if your termination was either a condition of the Change in
         Control or was at the request or insistence of any Person related to
         the Change in Control) must be communicated by written Notice of
         Termination to be effective; provided, that your failure to provide
         Notice of Termination will not limit any of your rights under this
         Agreement except to the extent the Company demonstrates that it
         suffered material actual damages by reason of such failure.

                  (n) "PARENT CORPORATION" means Merrill Corporation and any
         Successor.

                  (o) "PERSON" means any individual, corporation partnership,
         group, association or other "person," as such term is used in Section
         13(d) or Section 14(d) of the Exchange Act, other than the Parent
         Corporation, any Affiliate or any benefit plan(s) sponsored by the
         Parent Corporation or an Affiliate.

                  (p) "SUCCESSOR" means any Person that succeeds to, or has the
         practical ability to control (either immediately or solely with the
         passage of time), the Parent Corporation's business directly, by
         merger, consolidation or other form of business combination, or
         indirectly, by purchase of the Parent Corporation's outstanding
         securities ordinarily having the right to vote at the election of
         directors or all or substantially all of its assets or otherwise.

         2. TERM OF AGREEMENT. This Agreement is effective immediately and will
continue in effect until January 31, 2001; provided, however, that commencing on
January 31, 2001 and each January 31 thereafter, the term of this Agreement will
automatically be extended for 12 additional months beyond the expiration date
otherwise then in effect, unless at least 90 calendar days prior to any such
January 31, the Company or you has given notice that this Agreement will not be
extended; and, provided, further, that if a Change in Control has occurred
during the term of this Agreement, this Agreement will continue in effect beyond
the termination date then in effect for a period of 24 months following the
month during which the Change in Control occurs or, if later, until the date on
which the Company's obligations to you arising under or in connection with this
Agreement have been satisfied in full.

         3. BENEFITS UPON A CHANGE IN CONTROL TERMINATION. You will become
entitled to the benefits described in this Section 3 if and only if (i) the
Company terminates your employment for any reason other than your death or
Cause, or you terminate your employment with the Company for Good Reason and
(ii) the termination occurs either within the period beginning on the date of a
Change in Control and ending on the last day of the twenty-fourth month that
begins after the month during which the Change in Control occurs or prior to a
Change in Control if your termination was either a condition of the Change in
Control or was at the request or insistence of a Person related to the Change in
Control.

                  (a) CASH PAYMENT. Not more than five business days following
         the Date of Termination, or, if later, not more than five business days
         following the date of the Change in Control, the Company will make a
         lump-sum cash payment to you in an amount equal to two times the sum of
         (i) your Base Pay plus (ii) your target cash bonus for the year during
         which the Change in Control occurs or the average of your cash bonus
         for the three fiscal years ending immediately prior to the Change in
         Control, whichever is greater. This payment is in lieu of any other
         cash bonus payment to which you may otherwise be entitled under any
         bonus plan for any period ending after your Date of Termination. Cash
         bonus payments relating to any

                                       6
<PAGE>

         period ending on or before your Date of Termination will be paid to you
         in accordance with the terms of the bonus plan.

                  (b) HEALTH BENEFITS. During the period beginning on your Date
         of Termination and ending on the last day of the twenty-fourth month
         that begins after your Date of Termination, the Company will provide,
         or arrange to provide, medical, dental and vision benefits (excluding
         premium conversion or flexible spending accounts under any cafeteria
         plan) to you (and your family members and dependents who were eligible
         to be covered at any time during the 90-day period immediately prior to
         the date of a Change in Control for the period after the Change in
         Control in which such family members and dependents would otherwise
         continue to be covered under the terms of the applicable Benefit Plan
         in effect immediately prior to the Change in Control) under the same
         terms and at the same cost to you and your family members and
         dependents as similarly situated individuals who continue to be
         employed by the Company (without regard to any reduction in such
         benefits that constitutes Good Reason). To the extent you incur a tax
         liability (including federal, state and local taxes and any interest
         and penalties with respect thereto) in connection with a benefit
         provided pursuant to this Section 3(b) which you would not have
         incurred had you been an active employee of the Company participating
         in the Company's group health plan, the Company will make a payment to
         you in an amount equal to such tax liability plus an additional amount
         sufficient to permit you to retain a net amount after all taxes
         (including penalties and interest) equal to the initial tax liability
         in connection with the benefit. For purposes of applying the foregoing,
         your tax rate will be deemed to be the highest statutory marginal state
         and federal tax rate (on a combined basis) then in effect. The payment
         pursuant to this Section 3(b) will be made within 10 days after your
         remittal of a written request for payment accompanied by a statement
         indicating the basis for and amount of the liability.

                  (c) SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN. The Company will
         cause your account balance under the Merrill Corporation Supplemental
         Executive Retirement Plan to become fully vested and nonforfeitable
         effective as of the Date of Termination and at all times thereafter. In
         addition, the Company will cause any distribution to which you are
         entitled under the Merrill Corporation Supplemental Executive
         Retirement Plan to be made without regard to any provision of the Plan
         that permits your distribution to be deferred to the extent necessary
         to ensure that no part of the distribution is nondeductible pursuant to
         Code Section 162(m).

                  (d) GROSS-UP PAYMENTS. Following a Change in Control, the
         Company will cause its independent auditors promptly to review, at the
         Company's sole expense, the applicability of Code Section 4999 to any
         payment or distribution of any type by the Company to or for your
         benefit, whether paid or payable or distributed or distributable
         pursuant to the terms of this Agreement, any Benefit Plan or otherwise
         (the "Total Payments"). If the auditor determines that the Total
         Payments result in an excise tax imposed by Code Section 4999 or any
         comparable state or local law or any interest or penalties with respect
         to such excise tax (such excise tax, together with any such interest
         and penalties, are collectively referred to as the "Excise Tax"), the
         Company will make an additional cash payment (a "Gross-Up Payment") to
         you within 10 days after such determination equal to an amount such
         that after payment by you of all taxes (including any interest or
         penalties imposed with respect to such taxes), including any Excise
         Tax, imposed upon the Gross-Up Payment, you would retain an amount of
         the Gross-Up Payment equal to the Excise Tax imposed upon the Total
         Payments. For purposes of the foregoing determination, your tax rate
         will be deemed to be the highest statutory marginal state and federal
         tax rate (on a combined basis) then in effect. If no determination by
         the Company's auditors is made prior to the time you are required to
         file a tax return reflecting the Total Payments, you will be entitled
         to receive from the Company a Gross-Up Payment calculated on the basis
         of the Excise Tax you

                                       7
<PAGE>

         reported in such tax return, within 10 days after the later of the date
         on which you file such tax return or the date on which you provide a
         copy thereof to the Company. In all events, if any tax authority
         determines that a greater Excise Tax should be imposed upon the Total
         Payments than is determined by the Company's independent auditors or
         reflected in your tax return pursuant to this Section 3(d), you will be
         entitled to receive from the Company the full Gross-Up Payment
         calculated on the basis of the amount of Excise Tax determined to be
         payable by such tax authority within 10 days after you notify the
         Company of such determination. If any other Benefit Plan or other plan,
         policy or practice of the Company or any other agreement between you
         and the Company (an "Other Arrangement") specifically provides that
         benefits thereunder will be reduced or limited so that such benefits or
         the Total Payments will not result in the imposition of an excise tax
         pursuant to Code Section 4999, the reduction or limitation will apply,
         to the extent provided in the Other Arrangement, solely to the benefits
         provided pursuant to the Other Arrangement as if the benefits under the
         Other Arrangement constituted the entire Total Payments, and such
         reduction or limitation will not otherwise reduce or limit the actual
         Total Payments.

         If, on or after the date of a Change in Control, an Affiliate is sold,
merged, transferred or in any other manner or for any other reason ceases to be
an Affiliate or all or any portion of the business or assets of an Affiliate are
sold, transferred or otherwise disposed of and the acquiror is not the Parent
Corporation or an Affiliate (a "Disposition"), and you remain or become employed
by the acquiror or an affiliate of the acquiror (as defined in this Agreement
but substituting "acquiror" for "Parent Corporation") in connection with the
Disposition. you will be deemed to have terminated employment on the effective
date of the Disposition for purposes of this Section 3 unless (x) the acquiror
and its affiliates jointly and severally expressly assume and agree, in a manner
that is enforceable by you, to perform the obligations of this Agreement to the
same extent that the Company would be required to perform if the Disposition had
not occurred and (y) the Successor guarantees, in a manner that is enforceable
by you, payment and performance by the acquiror.

         4. INDEMNIFICATION. Following a Change in Control, the Company will
indemnify and advance expenses to you for damages, costs and expenses
(including, without limitation, judgments, fines, penalties, settlements and
reasonable fees and expenses of your counsel) incurred in connection with all
matters, events and transactions relating to your service to or status with the
Company or any other corporation, employee benefit plan or other entity with
whom you served at the request of the Company to the extent that the Company
would have been required to do so under applicable law, corporate articles,
bylaws or agreements or instruments of any nature with or covering you, as in
effect immediately prior to the Change in Control and to any further extent as
may be determined or agreed upon following the Change in Control.

         5. SUCCESSORS. The Parent Corporation will seek to have any Successor,
by agreement in form and substance satisfactory to you, assent to the
fulfillment by the Company of the Company's obligations under this Agreement.
Failure of the Parent Corporation to obtain such assent at least three business
days prior to the time a Person becomes a Successor (or where the Parent
Corporation does not have at least three business days' advance notice that a
Person may become a Successor, within one business day after having notice that
such Person may become or has become a Successor) will constitute Good Reason
for termination by you of your employment. The date on which any such succession
becomes effective will be deemed the Date of Termination, and Notice of
Termination will be deemed to have been given on that date. A Successor has no
rights, authority or power with respect to this Agreement prior to a Change in
Control.

         6. BINDING AGREEMENT. This Agreement inures to the benefit of, and is
enforceable by, you, your personal and legal representatives, executors,
administrators, successors, heirs, distributees,

                                       8
<PAGE>

devisees and legatees. If you die while any amount would still be payable to you
under this Agreement if you had continued to live, all such amounts, unless
otherwise provided in this Agreement, will be paid in accordance with the terms
of this Agreement to your devisee, legatee or other designee or, if there be no
such designee, to your estate.

         7. NO MITIGATION. You will not be required to mitigate the amount of
any benefits the Company becomes obligated to provide to you in connection with
this Agreement by seeking other employment or otherwise. The benefits to be
provided to you in connection with this Agreement may not be reduced, offset or
subject to recovery by the Company by any benefits you may receive from other
employment or otherwise.

         8. NO SETOFF. The Company has no right to setoff benefits owed to you
under this Agreement against amounts owed or claimed to be owed by you to the
Company under this Agreement or otherwise.

         9. TAXES. All benefits to be provided to you in connection with this
Agreement will be subject to required withholding of federal, state and local
income, excise and employment-related taxes. The Company's good faith
determination with respect to its obligation to withhold such taxes relieves it
of any obligation that such amounts should have been paid to you.

         10. NOTICES. For the purposes of this Agreement, notices and all other
communications provided for in, or required under, this Agreement must be in
writing and will be deemed to have been duly given when personally delivered or
when mailed by United States registered or certified mail, return receipt
requested, postage prepaid and addressed to each party's respective address set
forth on the first page of this Agreement (provided that all notices to the
Company must be directed to the attention of the chair of the Board), or to such
other address as either party may have furnished to the other in writing in
accordance with these provisions, except that notice of change of address will
be effective only upon receipt.

         11. DISPUTES. If you so elect, any dispute, controversy or claim
arising under or in connection with this Agreement will be settled exclusively
by binding arbitration administered by the American Arbitration Association in
Minneapolis, Minnesota in accordance with the Commercial Arbitration Rules of
the American Arbitration Association then in effect; provided that you may seek
specific performance of your right to receive benefits until the Date of
Termination during the pendency of any dispute or controversy arising under or
in connection with this Agreement. Judgment may be entered on the arbitrator's
award in any court having jurisdiction. If any dispute, controversy or claim for
damages arising under or in connection with this Agreement is settled by
arbitration, the Company will pay, or if elected by you, reimburse, all fees,
costs and expenses incurred by you related to such arbitration unless the
arbitrators decide that your claim was frivolous or advanced by you in bad
faith. If you do not elect arbitration, you may pursue all available legal
remedies. The Company will pay, or if elected by you, reimburse you for, all
fees, costs and expenses incurred by you in connection with any actual,
threatened or contemplated litigation relating to this Agreement to which you
are or reasonably expect to become a party, whether or not initiated by you, if
you are successful in recovering any benefit under this Agreement as a result of
such action. The parties agree that any litigation arising under or in
connection with this Agreement must be brought in a court of competent
jurisdiction in the State of Minnesota, and hereby consent to the exclusive
jurisdiction of said courts for this purpose and agree not to assert that such
courts are an inconvenient forum. The Company will not assert in any dispute or
controversy with you arising under or in connection with this Agreement your
failure to exhaust administrative remedies.

                                       9
<PAGE>

         12. RELATED AGREEMENTS. To the extent that any provision of any Benefit
Plan or other benefit plan, policy, practice or agreement between the Company or
any Affiliate and you (an "Other Arrangement") limits, qualifies or is
inconsistent with any provision of this Agreement, then for purposes of this
Agreement, while such Other Arrangement remains in force, the provision of this
Agreement will control and such provision of such Other Arrangement will be
deemed to have been superseded, and to be of no force or effect, as if such
Other Arrangement had been formally amended to the extent necessary to
accomplish such purpose. Nothing in this Agreement prevents or limits your
continuing or future participation in any Other Arrangement for which you may
qualify, and nothing in this Agreement limits or otherwise affects the rights
you may have under any Other Arrangement. Amounts that are vested benefits or
which you are otherwise entitled to receive under any Other Arrangement at or
subsequent to the Date of Termination will be payable in accordance with such
Other Arrangement.

         13. NO EMPLOYMENT OR SERVICE CONTRACT. Nothing in this Agreement is
intended to provide you with any right to continue in the employ of the Company
for any period of specific duration or interfere with or otherwise restrict in
any way your rights or the rights of the Company, which rights are hereby
expressly reserved to each, to terminate your employment at any time for any
reason or no reason whatsoever, with or without cause.

         14. PAYMENT; ASSIGNMENT. Benefits payable under this Agreement will be
paid only from the general assets of the Company. No person has any right to or
interest in any specific assets of the Company by reason of this Agreement. To
the extent benefits under this Agreement are not paid when due to any
individual, he or she is a general unsecured creditor of the Company with
respect to any amounts due. Benefits payable pursuant to this Agreement and the
right to receive future benefits may not be anticipated, alienated, sold,
transferred, assigned, pledged, encumbered or subject to any charge.

         15. SURVIVAL. The respective obligations of, and benefits afforded to,
the Company and you which by their express terms or clear intent survive
termination of your employment with the Company or termination of this
Agreement, as the case may be, will survive termination of your employment with
the Company or termination of this Agreement, as the case may be, and will
remain in full force and effect according to their terms.

         16. MISCELLANEOUS. No provision of this Agreement may be modified,
waived or discharged unless such modification, waiver or discharge is agreed to
in a writing signed by you and a duly authorized officer of the Parent
Corporation. No waiver by any party to this Agreement at any time of any breach
by another party to this Agreement of, or of compliance with any condition or
provision of this Agreement to be performed by such party will be deemed a
waiver of similar or dissimilar provisions or conditions at the same or at any
prior or subsequent time. No agreements or representations, oral or otherwise,
express or implied, with respect to the subject matter to this Agreement have
been made by any party which are not expressly set forth in this Agreement. This
Agreement and the legal relations among the parties as to all matters,
including, without limitation, matters of validity, interpretation,
construction, performance and remedies, will be governed by and construed
exclusively in accordance with the internal laws of the State of Minnesota
(without regard to the conflict of laws principles of any jurisdiction).
Headings are for purposes of convenience only and do not constitute a part of
this Agreement. The parties to this Agreement agree to perform, or cause to be
performed, such further acts and deeds and to execute and deliver or cause to be
executed and delivered, such additional or supplemental documents or instruments
as may be reasonably required by the other party to carry into effect the intent
and purpose of this Agreement. The invalidity or unenforceability of all or any
part of any provision of this Agreement will not affect the validity or
enforceability of the remainder of such provision or of any other provision of
this Agreement, which will remain in full force and effect. This

                                       10
<PAGE>

Agreement may be executed in several counterparts, each of which will be deemed
to be an original, but all of which together will constitute one and the same
instrument.

         If this letter correctly sets forth our agreement on the subject matter
discussed above, kindly sign and return to the Company the enclosed copy of this
letter which will then constitute our agreement on this subject.

MERRILL CORPORATION

By:
   -----------------------------

--------------------------------
[Executive]

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