Document:

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                                                                   EXHIBIT 10p2

                        AMENDMENT TO SEVERANCE AGREEMENT

          This AMENDMENT effective as of January 27, 1997 to the Severance
Agreement (the "Agreement") dated as of January 29, 1996 between AMERICAN
BRANDS, INC., a Delaware corporation (the "Company"), and CRAIG P. OMTVEDT (the
"Executive");

                                  WITNESSETH:

          WHEREAS, the Company and the Executive entered into the Agreement in
order to provide severance benefits in the event of termination of employment;
and

          WHEREAS, the Company and the Executive desire to amend the Agreement
as set forth herein;

          NOW, THEREFORE, in consideration of the premises and to further
assure the retention of the Executive in the employ of the Company after the
date of this Amendment to Severance Agreement, the parties hereto do hereby
agree as follows:

          1.   Section 2(b)(ii)(B) of the Agreement is hereby amended in its
entirety as follows:

        "(B) the lesser of the number two and the number of years (and fraction
     thereof) from the Termination

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     Date to the Executive's Normal Retirement Date (as defined in the
     Retirement Plan for Employees and Former Employees of American Brands,
     Inc. (the "Retirement Plan"))."

          2.   Section 2(c) of the Agreement is hereby amended by changing
"one-year period" in each place it appears therein to "two-year period".

          3.   Section 2(d) of the Agreement is hereby amended in its entirety
as follows:

               "(d) If the Company shall terminate the Executive's employment
     other than for Disability or Cause, then in addition to the retirement
     benefits to which the Executive is entitled under the Retirement Plan, the
     Supplemental Plan and any other defined benefit pension plan maintained by
     the Company or any affiliate, and any other program, practice or
     arrangement of the Company or any affiliate to provide the Executive with
     a defined pension benefit after termination of employment, and any
     successor plans thereto (all such plans being collectively referred to
     herein as the "Pension Plans"), the Company shall pay the Executive
     monthly beginning at the date that payments commence under the Retirement
     Plan an amount equal to the excess of (i) over (ii) below where

                    (i)   equals the sum of the aggregate monthly amounts of
          pension payments (determined as a straight life annuity) to which the
          Executive would have been entitled under the terms of each of the
          Pension Plans in which he was an active participant (without regard
          to any amendment made subsequent to the date hereof which adversely
          affects in any manner the computation of the Executive's benefits)
          determined as if he were fully vested thereunder

                                      2

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          and had accumulated two additional years (or, if less, the number of
          years (and fraction thereof) from the Termination Date to the
          Executive's Normal Retirement Date) of Service thereunder (subsequent
          to his Termination Date) at his rate of Actual Earnings in effect on
          the date hereof plus any increases subsequent thereto,

     and where
                    (ii)   equals the sum of the aggregate monthly amounts of
          pension payments (determined as a straight life annuity) to which the
          Executive is entitled under the terms of each of the Pension Plans in
          which he was an active participant at the date hereof or
          subsequently.

     For purposes of clause (i), the amounts payable pursuant to Sections
     2(b)(ii)(A)(1) and (2) and (2)(b)(ii)(B) shall be considered as part of
     the Executive's Actual Earnings and such amounts shall be deemed to
     represent two years (or, if less, the number of years (and fraction
     thereof) from the Termination Date to the Executive's Normal Retirement
     Date) of Actual Earnings for purposes of determining his highest
     consecutive five year average rate of Actual Earnings. The supplemental
     pension benefits determined under this Section 2(d) shall be payable by
     the Company to the Executive and his contingent annuitant, if any, or to
     the Executive's Surviving Spouse as a spouse's benefit if the Executive
     dies prior to commencement of benefits under this Agreement, in the same
     manner and for the same period as his pension benefits under the
     Supplemental Plan and shall be adjusted actuarially to reflect payment in
     a form other than a straight life annuity. Benefits hereunder which
     commence prior to age 60 shall be actuarially reduced to reflect early
     commencement to the extent, if any, provided in the Retirement Plan as if
     the Executive's Termination Date were an Early Retirement Date. All
     capitalized terms used in this Section 2(d) shall have the same

                                      3

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     meaning as in the Retirement Plan as in effect on the date hereof, unless
     otherwise defined herein or otherwise required by the context."

          IN WITNESS WHEREOF, the Company has caused this Amendment to
Severance Agreement to be signed by its officer thereunto duly authorized and
its seal to be hereunto affixed and attested and the Executive has hereunto set
his hand as of the day of_________, 1997.

                                        AMERICAN BRANDS, INC.

                                        By___________________________

                                          Senior Vice President
                                            and Chief Administrative
                                            Officer
(Corporate Seal)

ATTEST:

________________________
Secretary
                                        ____________________________
                                        Craig P. Omtvedt

                                      4<PAGE>
                                                                   EXHIBIT 10p4

Schedule identifying substantially identical agreements, among Fortune Brands,
Inc. ("Fortune") and each of the following persons, to the Agreement and
Amendments thereto constituting Exhibits 10p1, 10p2 and 10p3 to the Annual
Report on Form 10-K of Fortune for the Fiscal Year ended December 31, 2001.

                                      Name

                                  Mark A. Roche<PAGE>
                                                                   EXHIBIT 10p6

Schedule identifying substantially identical agreement, among Fortune Brands,
Inc. ("Fortune") and each of the following persons, to the Amendment
constituting Exhibit 10p5 to the Annual Report on Form 10-K of Fortune for the
Fiscal Year ended December 31, 2001.

                                      Name

                                  Mark Hausberg<PAGE>
                                                                   Exhibit 10.25

                               LAND O'LAKES, INC.
                  CALIFORNIA COOPERATIVE VALUE INCENTIVE PLAN

Land O'Lakes, Inc. (the "Company"), a Minnesota cooperative association, hereby
establishes the Land O'Lakes, Inc. California Cooperative Value Incentive Plan
(the "Plan") in order to provide deferred compensation to certain key employees
of the Company effective January 1, 2001. The Company has determined that it is
in its interest to provide certain key employees with financial incentives to
reward the employees for their performance and to encourage long-term commitment
to employment with the Company. These financial incentive awards shall be
determined under the terms of this Plan.

                                   ARTICLE 1
                                  DEFINITIONS

         Section 1.1 Definitions. When used in this document with initial
capital letters, the following terms have the meanings indicated unless a
different meaning is plainly required by the context:

         "Board of Directors" or "Board" means the Board of Directors of the
Company.

         "Deferred Compensation Plan" means the Land O'Lakes, Inc. Non-Qualified
Deferred Compensation Plan.

         "Disability" means a medically determinable physical or mental
condition which is expected to result in death or to be of a long continued and
indefinite duration and which renders a Participant unable to engage in any
employment or occupation for remuneration for which the Participant is
reasonably qualified by reason of the Participant's training, education and
experience. The existence or nonexistence of such Disability shall be
established by the certificate of a medical doctor selected by or satisfactory
to the Company.

         "Economic Commitment" means a Participant's financial stake in the
Company as required under Section 3.6.

         "Executive Committee" means the Executive Committee of the Board, to
which the Board has delegated authority for administration of the Plan.

         "Incentive Award" means an award made by the Company to a Participant
under this Plan as described in Article 3.

         "Option" means an option to acquire Units as described in Section 3.1.

         "Participant" means any employee or individual described in Section
2.1.

         "Participant's Beneficiary" has the meaning set forth in Section 6.3.

         "Plan" means the Land O'Lakes, Inc. California Cooperative Value
Incentive Plan, as set forth herein, including any amendments hereto, which is
maintained by the Company primarily for the purpose of providing financial
incentives for certain key employees.

         "Plan Year" means the given fiscal year of the Company for which
Incentive Awards are available. Specific Plan Years shall be designated by the
specific fiscal year in question.

<PAGE>

         "Retirement" means a voluntary termination of employment by a
Participant on or after the date that will enable the Participant to be eligible
to receive an "early" or "normal" retirement benefit under the Company's
Employee Retirement Plan.

         "Strike Price" means the price at which a Unit may be acquired as
provided in Section 3.4.

         "Unit" means a performance unit used to value contributions made, and
benefits received, by Participants under the Plan.

                                   ARTICLE 2
                                 PARTICIPATION

         Section 2.1 Eligibility. The employees of the Company who are eligible
to become Participants in the Plan are those employees of the Company who reside
in the state of California and (i) are the officers of the Company who have
attained the level of a Vice President or above or (ii) any other employees of
the Company who are designated by the Chief Executive Officer as eligible to
become Participants in the Plan.

                                   ARTICLE 3
                           NATURE OF INCENTIVE AWARDS

         Section 3.1 Description of Incentive Awards. Annual Incentive Awards
will be made in the form of an Option (an "Option") to acquire performance Units
("Units") all as further provided in this Plan. In general, a Participant will
receive an Option to acquire a specified number of Units with respect to a
particular Plan Year. The Chief Executive Officer shall be responsible for
determining the level and annual Incentive Award for all Participants (including
those new employees of the Company who become Participants during a Plan Year).
In general, the number of Options available to a Participant each year as an
Incentive Award shall be within the following guidelines:

Level of Participant                    Incentive Award
--------------------                    ---------------
Level 1 Officer                         Options to Acquire up to 7,000 Units
Level 2 Officer                         Options to Acquire up to 3,000 Units
Level 3 Officer                         Options to Acquire up to 1,500 Units
Level 4 Non-Officer                     Options to Acquire up to 1,500 Units

Notwithstanding the foregoing, the Chief Executive Officer may make Incentive
Awards in excess of the amount set forth above. The Chief Executive Officer
shall report annually to the Executive Committee with regard to the
participating Participants and the Incentive Awards made to each Participant
under this Plan.

         Section 3.2 Vesting of Incentive Awards. The Options to acquire Units
granted under Section 3.1 shall vest over four (4) years with the first 25% of
the Options to be vested on December 31 of the Plan Year in which the Incentive
Award is made, and the remaining 75% of the Options vesting in 25% increments on
December 31 of the three (3) succeeding years. Notwithstanding the foregoing, in
the event a Participant's employment status with the Company changes, the
special vesting rules set forth in Article 5 shall apply.

         Section 3.3 Option Exercise Period. A Participant may exercise an
Option to acquire Units between the date the Option is vested and the March 31
following the ten (10) year anniversary date of the original grant of the
Incentive Award. The exercise of an Option to acquire Units must occur between
January 1 and March 31 of a given year. The Option may be exercised in whole or
in part. Options not exercised within the ten (10) year Option period shall
lapse and the Participant shall have no further rights with respect to lapsed
Options.

                                       2

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         Section 3.4 Valuation of Units. Units to be issued under the Plan shall
be initially valued as of December 31 of the year immediately preceding the year
for which the Incentive Award is granted. The initial valuation shall be used to
establish the price at which a Participant may exercise an Option to acquire the
Units (the "Strike Price"). The Strike Price shall be fixed at the time of the
Incentive Award, regardless of the date upon which the Option becomes vested or
is exercised by the Participant. The annual valuation of Units shall also be
used to establish the value of any Units to be redeemed that year, as further
provided in Articles 4 and 5. The valuation of Units shall be determined in
accordance with the following formula:

        Enterprise Value:                  8 x 5-Year Average EBIT
                                           (Earnings Before Interest and Taxes)

        Less:                              5-Year Average Long-Term
                                           Debt and Capital Securities

        Plus:                              5-Year Average Cash to Members
                                           (Patronage Plus Equity Redemption)

        Equals:                            Total Equity Value

        Divided By:                        10-Million

        Equals:                            Value per Unit

     Section 3.5 Acquisition of Units.

          (a) A Participant may exercise his or her Option to acquire Units
     by providing written notice to the Company on a form provided by the
     Company. The written notice shall specify the number of Units to be
     acquired by the Participant and the specific Options to which the Units
     relate. The notice must be received by the Company within the January 1
     through March 31 exercise period set forth in Section 3.3.

          (b) A Participant must utilize the appreciated value of Options
     to acquire Units for the Participant's account under the Plan. The value of
     the Units acquired will equal the appreciated value of the Options
     exchanged for the Units. The Participant will acquire Units by exchanging a
     selected number of Options for Units based on the following formula:

                                    U = (1 - SP/V) x O

                   Where:

                         U = Number of Units that may be acquired with the
                             number of Options exchanged

                         V = The current value of a Unit

                         O = The number of Options exchanged

                        SP = The Strike Price of an Option

                                       3

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                                    Example 1: If a Participant holds 1,000
                                    vested Options having a Strike Price of $100
                                    per Unit and the current value of Units is
                                    $160 per Unit, the Participant may exchange
                                    1,000 Options with an appreciated value of
                                    $60,000 ($60 x 1,000 Options) to acquire 375
                                    Units having a value of $60,000 (375 x
                                    $160).

                                    Example 2: If a Participant holds 1,000
                                    vested Options having a Strike Price of $100
                                    per Unit and the current value of Units is
                                    $200 per Unit, the Participant may exchange
                                    1,000 Options with an appreciated value of
                                    $100,000 ($100 x 1,000 Options) to acquire
                                    500 Units having a value of $100,000 (500 x
                                    $200).

          (c) At such time as a Participant exercises an Option to acquire
     Units, the Company shall establish an "account" under the Plan in the name
     of the Participant to reflect the number of Units held by such Participant.

     Section 3.6 Economic Commitment. Each Participant will be expected to
maintain a financial stake in the Company (the "Economic Commitment") in order
to receive the benefits associated with the appreciation of Units. A
Participant's Economic Commitment shall be accomplished by (i) the acquisition
of Units, in which case the Economic Commitment shall be measured by the then
current value of Units owned by the Participant, or (ii) the appreciation in the
value of vested Options, in which case the Economic Commitment shall be measured
by the difference between the Strike Price of the vested Options and the current
value of the Units if the Options are exercised; or (iii) a combination of (i)
and (ii). A Participant will be expected to achieve the Economic Commitment
within seven (7) years of becoming a Participant in the Plan. The size of a
Participant's Economic Commitment will be commensurate with the Participant's
level within the Company (such level to be determined by the Chief Executive
Officer pursuant to Section 3.1) as provided in the following table:

      Level of Participant                       Economic Commitment
      --------------------                       -------------------
      Level 1 Officer                            2 x Base Compensation
      Level 2 and 3 Officers                     1 x Base Compensation
      Level 4 Non-Officer                        No expected Economic Commitment

As a Participant moves from one level to another, the amount of the Economic
Commitment and the number of years in which it is to be achieved shall be
revised accordingly. Notwithstanding the obligation to maintain the Economic
Commitment, in the event a Participant's employment status changes, the
provisions set forth in Article 5 of the Plan shall define the rights of the
Participant with respect to participation in the Plan. If a Participant has not
achieved the Economic Commitment within the seven (7) year period, or does not
maintain the Economic Commitment thereafter, the Chief Executive Officer may
determine that no further Incentive Awards shall be made to the Participant
under this Plan for such period as such officer shall determine.

                                    ARTICLE 4
                                  DISTRIBUTIONS

     Section 4.1 Voluntary Distributions. A Participant who remains an employee
of the Company may request a distribution from the Plan through the redemption
of Units owned by the Participant. A request for a distribution must be made
between January 1 and March 31 of a given year. The value of a Unit will be
determined at the time of redemption as described in Section 3.4. The actual
distribution to a Participant upon redemption shall be equal to the then current
value of a Unit multiplied by the number of Units to be redeemed. A request for

                                       4

<PAGE>

distribution must be made on forms to be provided by the Company and must
specify the specific Units to be redeemed. Until a Participant has achieved the
required Economic Commitment, the Participant may not redeem Units having a
value in excess of 50% of the appreciated value of the cumulative total of all
Units previously acquired by the Participant from the inception of the Plan. At
such time as a Participant has achieved the required Economic Commitment, a
Participant may redeem any Units in excess of the Economic Commitment.

     Section 4.2 Distribution Limitations. If the Participant receives a
distribution, then upon such distribution the original acquisition price for the
Units redeemed will be retained in the Participant's account under this Plan and
the remaining value of the Units (the appreciation) shall be distributed in cash
as provided in Section 4.3 of this Plan. The portion of the value of the Units
that is retained in a Participant's account under this paragraph shall be
credited with a return that is equal to the return being earned by participants
in the Deferred Compensation Plan.

     Section 4.3 Distribution Requirements.

          (a) Subject to the limitations provided in Section 4.2, payment to or
     on behalf of a Participant with regard to a distribution under the Plan
     shall be made in a lump sum payment of cash. Upon payment, the Participant
     shall have no further interest in the Units that have been redeemed, and
     the Participant shall have no further right to any increase in the value of
     the Units.

          (b) The Company shall have the right to deduct any federal or state
     taxes required by law to be withheld from all distributions made pursuant
     to the Plan.

          (c) The payment by the Company to the Participant shall be made as
     soon as it is administratively feasible after a request for a distribution,
     unless Participant has made an election to defer such distribution under
     this Plan. If such an election has been made, no payment shall be made
     directly to the Participant, but the amount otherwise payable to the
     Participant shall be allocated to the Deferred Compensation Plan for the
     benefit of the Participant. A Participant's election under this subsection
     must be made at the time of, or prior to, the exercise of the Option to
     acquire the Units that are presently being redeemed. Further, in no event
     will any such election be effective if it precedes the Participant's
     termination of employment with the Company by less than one (1) year.

          (d) Notwithstanding any other provision of the Plan to the contrary,
     if, at any time, a court or the Internal Revenue Service determines that an
     amount awarded under the Plan, but not yet distributed to a Participant, is
     includible in the gross income of a Participant and subject to tax, the
     Executive Committee may, in its sole discretion, permit a lump sum cash
     distribution of an amount equal to the amount determined to be included in
     the Participant's gross income. The number of Units held by a Participant
     shall be reduced on a "last in, first out" basis to the extent of any such
     distribution.

                                       5

<PAGE>

                                      ARTICLE 5
                           CHANGE IN EMPLOYMENT STATUS

     Section 5.1 Termination of Employment. In the event a Participant's
employment with the Company is terminated for any reason, except death,
Disability, or Retirement, the Participant shall cease to be a Participant in
the Plan as of the date of termination, except as otherwise provided in this
Section. Upon such termination of employment:

          (a) Any Options of the Participant that are vested as of the date of
     termination of employment may be exercised at the earlier of: (i) the
     period of January 1 through March 31 of the year of termination; or (ii) if
     termination occurs after March 31 of a given year, the next succeeding
     January 1 through March 31 period. The Options shall be exercised as
     provided in Section 3.5 of the Plan.

          (b) Any unvested Options held by the Participant shall be forfeited as
     of the date of the termination of employment.

          (c) Any Units owned by the Participant (including those Units related
     to Options exercised following termination as provided above) must be
     redeemed by the Participant no later than March 31 of the year following
     the date of termination. Any Units held by the Participant that are not
     redeemed as of such date will be redeemed by the Company effective as of
     such date. Any redemption shall be in accordance with the procedure set
     forth in Section 4.1. Upon redemption, the valuation of the Units and the
     distribution to the Participant shall occur as set forth in Sections 3.4,
     4.2, and 4.3, respectively.

     Section 5.2 Retirement. In the event a Participant's employment with the
Company is terminated as a result of the Participant's Retirement, the
Participant shall cease to be a Participant in the Plan as of the date of
Retirement, except as otherwise provided in this Section. Upon such termination
of employment:

          (a) In the event that a Participant's termination of employment
     results from "normal" Retirement it shall be the general rule that any
     unvested Options will be permitted to vest in the normal sequence; provided
     that, the vesting schedule shall be accelerated with respect to the final
     year of vesting such that all Options shall vest no later than December 31
     of the third year following the award. In the event a Participant's
     termination of employment results from "early" Retirement, it shall be the
     general rule that the Participant will forfeit any unvested Options.
     Notwithstanding the foregoing, the Chief Executive Officer shall have the
     discretion to depart from the general rules, in such manner as may be
     determined in his/her sole discretion, to permit all or any portion of the
     unvested Options to vest in the normal sequence or to cause any unvested
     Options to be forfeited by the Participant.

          (b) Any Options of the Participant that are vested as of the date of
     Retirement must be exercised on or before the third March 31 following the
     date of Retirement; provided that, if the Retirement occurs between January
     1 and March 31, the Options must be exercised on or before the fourth March
     31 following the date of Retirement. Vested Options must be exercised
     within the period of January 1 through March 31 of a given year as provided
     in Section 3.5.

                                       6

<PAGE>

          (c) Any Units owned by the Participant (including those Units related
     to Options exercised following Retirement) must be redeemed by the
     Participant no later than the third March 31 following the date of
     Retirement; provided that, if the Retirement occurs between January 1 and
     March 31, the Units must be redeemed on or before the fourth March 31
     following the date of Retirement. Any Units not redeemed by the Participant
     as of such date will be redeemed by the Company as of such date. Any
     redemption shall be in accordance with the procedure set forth in Section
     4.1. Upon redemption, the valuation of the Units and the distribution to
     the Participant shall occur as set forth in Sections 3.4, 4.2, and 4.3,
     respectively.

     Section 5.3 Disability. In the event that a Participant's employment status
with the Company has changed as a result of Participant's Disability, the
Participant shall cease to be a Participant in the Plan as of the date of such
status change, except as otherwise provided in this Section. Upon such status
change:

          (a) Any Incentive Award made with respect to the year of the status
     change shall be prorated.

          (b) Any Options previously issued to the Participant shall vest in the
     normal sequence based upon the date upon which they were issued; provided
     that, the vesting schedule shall be accelerated with respect to the final
     year of vesting such that all Options shall vest no later than December 31
     of the third year following the award.

          (c) Any Options of the Participant must be exercised on or before the
     third March 31 following the date of the status change; provided that, if
     the Status Change occurs between January 1 and March 31, the Options must
     be exercised on or before the fourth March 31 following the date of the
     status change. Vested Options must be exercised within the period of
     January 1 through March 31 of a given year as provided in Section 3.5.

          (d) Any Units owned by the Participant (including those Units related
     to Options exercised following the status change) must be redeemed by the
     Participant no later than the third March 31 following the date of the
     status change; provided that, if the status change occurs between January 1
     and March 31, the Units must be redeemed on or before the fourth March 31
     following the date of the status change. The Company will redeem any Units
     not redeemed by the Participant as of such date. Any redemption shall be in
     accordance with the procedure set forth in Section 4.1. Upon redemption,
     the valuation of the Units and the distribution to the Participant shall
     occur as set forth in Sections 3.4, 4.2, and 4.3, respectively.

          (e) In the event the disabled Participant returns to work prior to the
     third March 31 following the change of employment status, the provisions of
     this Section 5.3 shall no longer apply and the Participant's participation
     in the Plan shall be restored to the predisability condition.

     Section 5.4 Death. In the event that a Participant's employment with the
Company is terminated as a result of the Participant's death, the Participant
shall cease to be a Participant in the Plan as of the date of death, except as
otherwise provided in this Section. Upon Participant's death:

          (a) Any unvested Options held in the name of the deceased Participant
     shall be forfeited as of the date of death.

          (b) Any Options of the deceased Participant that were vested as of the
     date of Participant's death must be exercised by Participant's Beneficiary
     on or before March 31 following the Participant's death. Vested Options
     must be exercised within the period of January 1 through March 31 of a
     given year as provided in Section 3.5.

                                       7

<PAGE>

          (c) Any Units owned by the deceased Participant (including those Units
     related to Options exercised by the Participant's Beneficiary following
     death) must be redeemed on behalf of the Participant no later than the
     March 31 following the date of death. Any Units not redeemed on behalf of
     the deceased Participant as of such date will be redeemed by the Company as
     of such date. Any redemption shall be in accordance with the procedure set
     forth in Section 4.1. Upon redemption, the valuation of the Units and the
     distribution to the Participant shall occur as set forth in Sections 3.4,
     4.2, and 4.3, respectively.

                                    ARTICLE 6
                               NON-TRANSFERABILITY

     Section 6.1 Anti-alienation of Options and Units. Options granted to a
Participant and Units acquired by a Participant, and any rights and privileges
pertaining thereto, may not be anticipated, alienated, sold, transferred,
assigned, pledged, encumbered, or subjected to any charge or legal process; and
no interest or right to receive a benefit may be taken, either voluntarily or
involuntarily, for the satisfaction of the debts of, or other obligations or
claims against, such person or entity, including claims for alimony, support,
separate maintenance and claims in bankruptcy proceedings.

     Section 6.2 Incompetent Participants. If any Participant has been declared
incompetent and a conservator or other person legally charged with the care of
such Participant or of his or her estate has been appointed, any distribution
under the Plan to which the Participant is entitled shall be paid to such
conservator or other person legally charged with the care of the Participant or
his or her estate. Except as provided above, when the Company has determined
that a Participant is unable to manage his or her affairs, the Company may
provide for such distribution or any part thereof to be made to any other person
or institution then contributing toward or providing for the care and
maintenance of such Participant. Any such distribution shall be a payment for
the account of such Participant and a complete discharge of any liability of the
Company and the Plan therefor.

     Section 6.3 Designated Beneficiary. In the event of a Participant's death
prior to the distribution of any amounts payable under the Plan, the payment of
any amounts on behalf of the Participant under the Plan shall be made to the
Participant's Beneficiary designated on a form provided to the Participant by
the Company (the "Participant's Beneficiary"). If no such beneficiary has been
designated, payments shall be made to the duly appointed and qualified executor
or other personal representative of the Participant to be distributed in
accordance with the Participant's will or applicable intestacy law; or in the
event that there shall be no such representative duly appointed and qualified
within six (6) months after the date of death of such deceased Participant, then
to such persons as, at the date of the Participant's death, would be entitled to
share in the distribution of such deceased Participant's personal estate under
the provisions of the applicable statute then in force governing the descent of
intestate property, in the proportions specified in such statute.

                                       8

<PAGE>

                                   ARTICLE 7
                           ADMINISTRATION OF THE PLAN

     Section 7.1 Administrator. The administrator and named fiduciary of the
Plan shall be the Company.

     Section 7.2 Authority of Administrator. The Company shall have authority,
duty and power to interpret and construe the provisions of the Plan as it deems
appropriate, to temporarily suspend the Plan, to adopt, establish and revise
rules, procedures and regulations relating to the Plan, to determine the
conditions subject to which the value of any Incentive Awards that may be made
or payable, and to make any other determinations which it believes necessary or
advisable for the administration of the Plan. The Company shall have the duty
and responsibility of maintaining records, making the requisite calculations and
dispersing payments hereunder. The Company's determinations, interpretations,
regulations and calculations shall be final and binding on all persons and
parties concerned. The Chief Executive Officer of the Company shall be the agent
of the Plan for the service of legal process in accordance with Section 502 of
the Employee Retirement Income Security Act of 1974, as amended.

     Section 7.3 Operation of Plan. The Company shall be responsible for the
general operation and administration of the Plan and for carrying out the
provisions thereof. The Company shall be responsible for the expenses incurred
in the administration of the Plan. The Company shall also be responsible for
determining eligibility for payments and the amounts payable pursuant to the
Plan. The Company shall be entitled to rely conclusively upon all tables,
valuations, certificates, opinions and reports furnished by any actuary,
accountant, controller, counsel or other person employed or engaged by the
Company with respect to the Plan. The procedures for filing claims for payments
under the Plan are described below.

     Section 7.4 Claims Procedures.

          (a) It is the intent of the Company to make distributions under the
     Plan without the Participant having to complete or submit any claims forms
     other than notices contemplated by the Plan. However, a Participant who
     believes he or she is entitled to a payment under the Plan may submit a
     claim for such payment in writing to the Company. Any claim must be made by
     the Participant or his or her beneficiary in writing and state the
     claimant's name and the nature of the payment to be made under the Plan on
     a form acceptable to the Company. If for any reason a claim under this Plan
     is denied by the Company, the Claims Manager shall deliver to the claimant
     a written explanation setting forth the specific reasons for the denial,
     specific references to the pertinent provisions under the Plan on which the
     denial is based, a description of any additional material or information
     necessary for the claimant to perfect the claim and an explanation of why
     such material or information is necessary, and information on the
     procedures to be followed by the claimant in obtaining a review of his or
     her claim, all written in a manner reasonably understandable to the
     claimant. For this purpose: (i) the claimant's claim shall be deemed to be
     filed when presented orally or in writing to the Claims Manager and (ii)
     the Claims Manager's explanation shall be in writing delivered to the
     claimant within 90 days of the date the claim is filed.

          (b) The claimant shall have 60 days following his or her receipt of
     the denial of the claim to file with the Claims Manager a written request
     for review of the denial. For such review, the claimant or the claimant's
     representative may review pertinent documents and submit written issues and
     comments.

                                       9

<PAGE>

          (c) The Claims Manager shall decide the issue on review and furnish
     the claimant with a copy within 60 days of receipt of the claimant's
     request for review of the claimant's claim. The decision on review shall be
     in writing and shall include specific reasons for the decision, written in
     a manner reasonably understandable to the claimant, as well as specific
     references to the pertinent provisions in the Plan on which the decision is
     based. If a copy of the decision is not so furnished to the claimant within
     such 60 days, the claim shall be deemed denied on review. In no event may a
     claimant commence legal action for benefits the claimant believes are due
     the claimant until the claimant has exhausted all of the remedies and
     procedures afforded the claimant by this Section 7.4.

          (d) For claims procedures purposes, the "Claims Manager" shall be the
     Company.

     Section 7.5 Participant's Address. Each Participant shall keep the Company
informed of his or her current address and the current address of his or her
beneficiary. The Company shall not be obligated to search for any person. If the
location of a Participant is not made known to the Company within three (3)
years after the date on which payment of the Participant's benefits payable
under this Plan may be made, payment may be made as though the Participant had
died at the end of the three-year period. If, within one (1) additional year
after such three-year period has elapsed, or, within three (3) years after the
actual death of a Participant, the Company is unable to locate any designated
beneficiary of the Participant, then the Company shall have no further
obligation to pay any benefit hereunder to such Participant or designated
beneficiary and such benefits shall be irrevocably forfeited.

     Section 7.6 Liability. Notwithstanding any of the provisions of the Plan to
the contrary, neither the Company nor any individual acting as an employee or
agent of the Company shall be liable to any Participant or any other person for
any claim, loss, liability or expense incurred in connection with the Plan,
unless attributable to fraud or willful misconduct on the part of the Company or
any such employee or agent of the Company.

                                   ARTICLE 8
                            MISCELLANEOUS PROVISIONS

     Section 8.1 No Employment Rights. Neither the Plan nor any action taken
hereunder shall be construed as giving any employee any right to be retained in
the employ of the Company.

     Section 8.2 Unfunded and Unsecured. The Plan shall at all times be
considered entirely unfunded both for tax purposes and for purposes of Title I
of the Employee Retirement Income Security Act of 1974, as amended, and no
provision shall at any time be made with respect to segregating assets of the
Company for payment of any amounts hereunder. Any funds with respect to payment
to be made hereunder shall continue for all purposes to be part of the general
assets of the Company and available to the general creditors of the Company in
the event of the Company's bankruptcy (when the Company is involved in a pending
proceeding under the Federal Bankruptcy Code) or insolvency (when the Company is
unable to pay its debts as they mature). No Participant or any other person
shall have any interests in any particular assets of the Company by reason of
the right to receive a benefit under the Plan and to the extent the Participant
or any other person acquires a right to receive benefits under this Plan, such
right shall be no greater than the right of any general unsecured creditor of
the Company. The Plan constitutes a mere promise by the Company to make payments
to the Participants in the future. Nothing contained in the Plan shall
constitute a guaranty by the Company or any other person or entity that any
funds in any trust or the assets of the Company will be sufficient to pay any
benefit hereunder. Furthermore, no Participant shall have any right to a benefit
under the Plan except in accordance with the terms of the Plan.

                                       10

<PAGE>

     Section 8.3 Plan Provisions. Except when otherwise required by the context,
any singular terminology shall include the plural.

     Section 8.4 Severability. If a provision of the Plan shall be held to be
illegal or invalid, the illegality or invalidity shall not affect the remaining
parts of the Plan and the Plan shall be construed and enforced as if the illegal
or invalid provision had not been included.

     Section 8.5 Applicable Law. To the extent not preempted by the laws of the
United States, the laws of the State of Minnesota shall apply with respect to
this Plan.

     Section 8.6 Successor to Company. In the event there is a successor or
assignee to or of the Company, whether direct or indirect, by acquisition,
merger, consolidation or otherwise, to all or substantially all (at least 85% of
the assets or the common stock) of the Company, the Company, in its sole
discretion, may either cash out or require such successor or assignee to assume
and agree to perform the Company's obligations under the Plan, in the same
manner and to the same extent that the Company would be required to perform if
no such succession or assignment had occurred or terminate the Plan pursuant to
the provisions of Article 10. If a successor or assignee assumes the Plan
pursuant to this Section 8.6, the term "Company," as used in the Plan, shall
mean the Company as hereinbefore defined and any successor or assignee to the
Company which by reason hereof becomes bound by the terms and provisions of the
Plan.

     Section 8.7 Authority of CEO. Except in cases where the responsibilities
are reserved to the Board or Executive Committee under this Plan, the Chief
Executive Officer of the Company (or his designee) may act on behalf of the
Company under this Plan.

                                    ARTICLE 9
                                    AMENDMENT

The Company reserves the power to alter, amend or wholly revise or terminate the
Plan at any time and from time to time by the action of the Board and the
interest of each Participant is subject to the powers so reserved. An amendment
shall be authorized by the Board or Executive Committee and shall be stated in
an instrument in writing signed in the name of the Company by a person or
persons authorized by the Board. After the instrument has been so executed, the
Plan shall be effectively amended in the manner therein set forth, and all
Participants shall be bound thereby. No amendment to the Plan may alter, impair,
or reduce the methodology for valuation of Incentive Awards (Options and Units)
of Participants that have been awarded under the Plan prior to the effective
date of such amendment without the written consent of the affected Participants.

                                   ARTICLE 10
                               TERMINATION OF PLAN

The Company may at any time terminate the Plan by action of the Board. No
further Incentive Awards will be granted after the date of termination of the
Plan. The Termination of the Plan shall not alter, impair, or reduce the
benefits of a Participant that have been awarded prior to the effective date of
such termination, without the written consent of the affected Participant.
Provided, however, upon termination of the Plan, the Company shall have the
option to redeem all outstanding interests of the Participants in the Plan. The
Company shall exercise such option by providing written notice to each
Participant. Upon providing such notice, all unvested Options outstanding under

                                       11

<PAGE>

the Plan shall immediately vest and each Participant shall have thirty (30) days
in which to exercise all, or a portion of, such Participant's outstanding
Options to acquire Units pursuant to the procedures set forth in Section 3.5.
The Participants shall forfeit any Options that are not exercised within such
thirty-day period. Thereafter, the Company shall redeem all outstanding Units
held by Participants (including those Units acquired by Participants within the
aforementioned thirty-day period) and the Participants shall have no further
rights or benefits under the Plan. The valuation of Units so redeemed and the
distribution to the Participants shall occur as set forth in Sections 3.4, 4.2,
and 4.3, respectively.

                                       12

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