Document:

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                                                                    Exhibit 10.7

                          1998 IMS HEALTH INCORPORATED
                         EMPLOYEES' STOCK INCENTIVE PLAN
                (As amended and restated effective July 25, 2000)

1.    PURPOSE OF THE PLAN

            The purpose of the Plan is to aid the Company and its Subsidiaries
in securing and retaining employees of outstanding ability and to motivate such
employees to exert their best efforts on behalf of the Company and its
Subsidiaries by providing incentives through the granting of Awards. The Company
expects that it will benefit from the added interest which such employees will
have in the welfare of the Company as a result of their proprietary interest in
the Company's success.

2.    DEFINITIONS

            The following capitalized terms used in the Plan have the respective
meanings set forth in this Section:

            (a)   ACT: The Securities Exchange Act of 1934, as amended, or any
                  successor thereto.

            (b)   ANNUAL LIMIT: The limitation on the amount of certain Awards
                  intended to qualify as "performance-based compensation" that
                  may be granted to a given Participant each year.

            (c)   AWARD: An Option, Stock Appreciation Right or Other
                  Stock-Based Award granted pursuant to the Plan.

            (d)   BENEFICIAL OWNER: As such term is defined in Rule 13d-3 under
                  the Act (or any successor rule thereto).

            (e)   BOARD: The Board of Directors of the Company.

            (f)   CHANGE IN CONTROL: The occurrence of any of the following
                  events after Effective Date:

                  (i)   any Person (other than the Company, any trustee or
                        other fiduciary holding securities under an employee
                        benefit plan of the Company, or any company owned,
                        directly or indirectly, by the stockholders of the
                        Company in substantially the same proportions as
                        their ownership of stock of the Company), becomes the
                        Beneficial Owner, directly or indirectly, of
                        securities of the Company representing 20% or more of
                        the combined voting power of the Company's
                        then-outstanding securities;

                  (ii)  during any period of twenty-four months (not including
                        any period prior to the Effective Date), individuals who
                        at the beginning of such period constitute the Board,
                        and any new director (other than (A) a director
                        nominated by a Person who has entered into an agreement
                        with the Company to effect a transaction described in
                        Sections 2(f) (i), (iii) or (iv)
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                        of the Plan, (B) a director nominated by any Person
                        (including the Company) who publicly announces an
                        intention to take or to consider taking actions
                        (including, but not limited to, an actual or threatened
                        proxy contest) which if consummated would constitute a
                        Change in Control or (C) a director nominated by any
                        Person who is the Beneficial Owner, directly or
                        indirectly, of securities of the Company representing
                        10% or more of the combined voting power of the
                        Company's securities) whose election by the Board or
                        nomination for election by the Company's stockholders
                        was approved in advance by a vote of at least two-thirds
                        (2/3) of the directors then still in office who either
                        were directors at the beginning of the period or whose
                        election or nomination for election was previously so
                        approved, cease for any reason to constitute at least a
                        majority thereof;

                  (iii) the stockholders of the Company approve any transaction
                        or series of transactions under which the Company is
                        merged or consolidated with any other company, other
                        than a merger or consolidation (A) which would result in
                        the voting securities of the Company outstanding
                        immediately prior thereto continuing to represent
                        (either by remaining outstanding or by being converted
                        into voting securities of the surviving entity) more
                        than 66 2/3% of the combined voting power of the voting
                        securities of the Company or such surviving entity
                        outstanding immediately after such merger or
                        consolidation and (B) after which no Person holds 20% or
                        more of the combined voting power of the
                        then-outstanding securities of the Company or such
                        surviving entity;

                  (iv)  the stockholders of the Company approve a plan of
                        complete liquidation of the Company or an agreement for
                        the sale or disposition by the Company of all or
                        substantially all of the Company's assets; or

                  (v)   the Board determines that a Change in Control shall be
                        deemed to have occurred for purposes of the Plan,
                        provided that the Board may impose limitations on the
                        effects of a Change in Control on any Award or otherwise
                        if the Change in Control has occurred under this Section
                        2(f)(v) and not under other subsections of this Section
                        2(f).

            (g)   CODE: The Internal Revenue Code of 1986, as amended, or any
                  successor thereto.

            (h)   COGNIZANT: Cognizant Corporation, a Delaware corporation.

            (i)   COMMITTEE: The Compensation and Benefits Committee of the
                  Board.

            (j)   COMPANY: IMS Health Incorporated, a Delaware corporation.

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            (k)   DISABILITY: Inability of a Participant to perform the services
                  for the Company and its Subsidiaries required by his or her
                  employment with the Company due to any medically determinable
                  physical and/or mental incapacity or disability which is
                  permanent. The determination whether a Participant has
                  suffered a Disability shall be made by the Committee based
                  upon such evidence as it deems necessary and appropriate. A
                  Participant shall not be considered disabled unless he or she
                  furnishes such medical or other evidence of the existence of
                  the Disability as the Committee, in its sole discretion, may
                  require.

            (l)   EFFECTIVE DATE: The date on which the Plan takes effect, as
                  defined pursuant to Section 17 of the Plan.

            (m)   FAIR MARKET VALUE: With respect to Shares, unless otherwise
                  determined by the Committee, on a given date, the arithmetic
                  mean of the high and low prices of the Shares as reported on
                  such date on the Composite Tape of the principal national
                  securities exchange on which such Shares are listed or
                  admitted to trading, or, if no Composite Tape exists for such
                  national securities exchange on such date, then on the
                  principal national securities exchange on which such Shares
                  are listed or admitted to trading, or, if the Shares are not
                  listed or admitted on a national securities exchange, the
                  arithmetic mean of the per Share closing bid price and per
                  Share closing asked price on such date as quoted on the Nasdaq
                  System (or such market in which such prices are regularly
                  quoted), or, if there is no market on which the Shares are
                  regularly quoted, the Fair Market Value shall be the value
                  established by the Committee in good faith. If no sale of
                  Shares shall have been reported on such Composite Tape or such
                  national securities exchange on such date or quoted on the
                  Nasdaq System on such date, then the immediately preceding
                  date on which sales of the Shares have been so reported or
                  quoted shall be used.

            (n)   LSAR: A limited stock appreciation right granted pursuant to
                  Section 8(d) of the Plan.

            (o)   OTHER STOCK-BASED AWARDS: Awards granted pursuant to Section 9
                  of the Plan.

            (p)   OPTION: A stock option granted pursuant to Section 7 of the
                  Plan.

            (q)   OPTION PRICE: The purchase price per Share of an Option, as
                  determined pursuant to Section 7(a) of the Plan.

            (r)   PARTICIPANT: An individual who is selected by the Committee to
                  participate in the Plan pursuant to Section 5 of the Plan.

            (s)   PERFORMANCE-BASED AWARDS: Certain Other Stock-Based Awards
                  granted pursuant to Section 9(b) of the Plan.

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            (t)   PERSON: As such term is used for purposes of Section 13(d) or
                  14(d) of the Act (or any successor section thereto).

            (u)   PLAN: The 1998 IMS Health Incorporated Employees' Stock
                  Incentive Plan.

            (v)   RETIREMENT: Termination of employment with the Company or a
                  Subsidiary after such Participant has attained age 65 or age
                  55 and five years of service with the Company. The foregoing
                  notwithstanding, the term "Retirement" shall mean any
                  termination of employment with the prior written consent of
                  the Committee that the termination be treated as a Retirement.

            (w)   SHARES: Shares of common stock, par value $0.01 per Share, of
                  the Company.

            (x)   SPINOFF DATE: The date on which the Shares that are owned by
                  Cognizant are distributed to the holders of record of shares
                  of Cognizant.

            (y)   STOCK APPRECIATION RIGHT: A stock appreciation right granted
                  pursuant to Section 8 of the Plan.

            (z)   SUBSIDIARY: A subsidiary corporation, as defined in Section
                  424(f) of the Code (or any successor section thereto).

3.    SHARES SUBJECT TO THE PLAN

            (a) AGGREGATE SHARE LIMITATIONS. Subject to adjustment as provided
in Section 10(a), the total number of Shares which may be issued and/or
delivered under the Plan is 13,000,000 plus the number of Shares reserved for
awards under the IMS Health Incorporated Replacement Plan for Certain Employees
Holding Cognizant Corporation Equity-Based Awards (the "Replacement Plan") that
are not in fact issued or delivered in connection with such awards; provided
however, that in no event may more than 1,000,000 shares be issued as restricted
stock or similar Awards. The Shares may consist, in whole or in part, of
authorized and unissued Shares or treasury Shares. Shares subject to an Award
under the Plan that is canceled, expired, forfeited, settled in cash, or
otherwise terminated without a delivery of Shares to the Participant (or a
Beneficiary), including the number of Shares withheld or surrendered in payment
of any exercise or purchase price of an Award or taxes relating to an Award,
will become available for Awards under the Plan, and Shares shall be counted as
issued or delivered under the Replacement Plan in a manner consistent with the
counting of Shares under this Section 3. In addition, in the case of any Award
granted in substitution for awards of a company or business acquired by the
Company or a Subsidiary, Shares issued or issuable in connection with such
substitute Award shall not be counted against the number of Shares reserved
under the Plan, but shall be deemed to be available under the Plan by virtue of
the Company's assumption of the plan or arrangement of the acquired company or
business.

            (b) ANNUAL PER-PERSON LIMITATIONS. In each calendar year during any
part of which the Plan is in effect, a Participant may be granted Awards under
each of Section 7, Section 8, and Section 9(b) relating to up to the
Participant's Annual Limit

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(such Annual Limit to apply separately to each Section). A Participant's Annual
Limit, in any year during any part of which the Participant is then eligible
under the Plan, shall equal 1,000,000 shares plus the amount of the
Participant's unused Annual Limit as of the close of the previous year, subject
to adjustment as provided in Section 10(a).

4.    ADMINISTRATION

            (a) The Plan shall be administered by the Committee, which may
delegate its duties and powers in whole or in part to any subcommittee thereof
consisting solely of at least two individuals who are each "non-employee
directors" within the meaning of Rule 16b-3 under the Act (or any successor rule
thereto) and "outside directors" within the meaning of Section 162(m) of the
Code (or any successor section thereto). The Committee is authorized to
interpret the Plan, to establish, amend and rescind any rules and regulations
relating to the Plan, and to make any other determinations that it deems
necessary or desirable for the administration of the Plan. The Committee may
correct any defect or supply any omission or reconcile any inconsistency in the
Plan in the manner and to the extent the Committee deems necessary or desirable.
Any decision of the Committee in the interpretation and administration of the
Plan, as described herein, shall lie within its sole and absolute discretion and
shall be final, conclusive and binding on all parties concerned (including, but
not limited to, Participants and their beneficiaries or successors). The
Committee shall require payment of any amount it may determine to be necessary
to withhold for minimum statutory withholding requirements for federal, state,
local or other taxes as a result of the exercise or settlement of an Award.
Unless the Committee specifies otherwise, the Participant may elect to pay a
portion or all of such withholding taxes by (a) delivery in shares or (b) having
shares withheld by the Company from any shares that would have otherwise been
received by the Participant. No authority to withhold shares is conferred under
the Plan to the extent that, solely due to such authority, an Award would be
accounted for as a "variable" award under APB 25. The Committee may, in its
discretion, grant Awards either alone or in addition to, in tandem with, or in
substitution or exchange for, any other Award or any award granted under another
plan of the Company, any subsidiary, or any business entity to be acquired by
the Company or a subsidiary, or any other right of a Participant to receive
payment from the Company or any subsidiary. If the chief executive officer of
the Company is a member of the Board, the Board by specific resolution may
constitute such chief executive officer as a committee of one which shall have
the authority to grant Awards of up to an aggregate of 50,000 Shares in each
calendar year to each Participant who is not subject to the rules promulgated
under Section 16 of the Act (or any successor section thereto); PROVIDED,
HOWEVER, that such chief executive officer shall notify the Committee of any
such grants made pursuant to this Section 4.

            (b) Without the prior approval of the Company's stockholders,
Options granted under the Plan will not be repriced, replaced or regranted
through cancellation, or by lowering the Option exercise price of a previously
granted Option.

5.    ELIGIBILITY

            Employees (but not members of the Committee or any person who serves
only as a director) of the Company and its Subsidiaries are eligible to be
granted Awards. In addition, any person who has been offered employment by the
Company or a Subsidiary is eligible to be granted Awards, provided that no such
person may receive any payment or exercise any right relating to an Award until
such person has commenced such employment. Participants shall be selected from
time to time by the Committee, in its sole discretion, from among those
eligible, and the Committee shall

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determine, in its sole discretion, the number of Shares to be covered by the
Awards granted to each Participant.

6.    LIMITATIONS

            No Award may be granted under the Plan after the tenth anniversary
of the Effective Date, but Awards theretofore granted may extend beyond that
date.

7.    TERMS AND CONDITIONS OF OPTIONS

            Options granted under the Plan shall be, as determined by the
Committee, non-qualified, incentive or other stock options for federal income
tax purposes, as evidenced by the related Award agreements, and shall be subject
to the foregoing and the following terms and conditions and to such other terms
and conditions, not inconsistent therewith, as the Committee shall determine:

            (a) OPTION PRICE. The Option Price per Share shall be determined by
the Committee, but shall not be less than 100% of the Fair Market Value of the
Shares on the date an Option is granted. The Committee may require the
Participant to pay a portion of the Option Price at the time of grant of the
option, with the remainder of the Option Price payable upon exercise of the
Option. Such prepayment of the Option Price shall be non-refundable except to
the extent set forth in a Participant's original option agreement.

            (b) EXERCISABILITY. Options granted under the Plan shall be
exercisable at such time and upon such terms and conditions as may be determined
by the Committee, but in no event shall an Option be exercisable more than ten
years after the date it is granted.

            (c) EXERCISE OF OPTIONS. Except as otherwise provided in the Plan or
in an Award agreement, an Option may be exercised for all, or from time to time
any part, of the Shares for which it is then exercisable. For purposes of
Section 7 of the Plan, the exercise date of an Option shall be the later of the
date a notice of exercise is received by the Company and, if applicable, (A) the
date payment is received by the Company pursuant to clauses (i), (ii) or (iii)
in the following sentence, or (B) the date of sale by a broker of all or a
portion of the Shares being purchased pursuant to clause (iv) in the following
sentence. Unless otherwise determined by the Committee, the Option Price for the
Shares as to which an Option is exercised shall be paid to the Company in full
not later than the time of exercise at the election of the Participant (i) in
cash, (ii) in Shares having a Fair Market Value equal to the aggregate unpaid
Option Price for the Shares being purchased and satisfying such other
requirements as may be imposed by the Committee, (iii) partly in cash and partly
in such Shares, or (iv) through the delivery of irrevocable instructions to a
broker to deliver promptly to the Company an amount equal to the aggregate
Option Price for the Shares being purchased. The Award agreement shall, unless
otherwise provided by the Committee, permit the Participant to elect, subject to
such terms and conditions as the Committee shall determine, to have the number
of Shares deliverable to the Participant as a result of the exercise reduced by
a number sufficient to pay the amount the Company determines to be necessary to
withhold for federal, state, local or other taxes as a result of the exercise of
the Option. No Participant shall have any rights to dividends or other rights of
a stockholder with respect to Shares subject to an Option until the Participant
has given written notice of exercise of the Option, paid in full for such Shares
and, if applicable, has satisfied any other conditions imposed by the Committee
pursuant to the Plan.

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            (d) RESTRICTIONS ON SHARES ISSUED UPON EXERCISE; OTHER CONDITIONS.
If and to the extent so determined by the Committee, Shares issued upon exercise
of an Option may be subject to limitations on transferability, risks of
forfeiture, deferral of delivery, or such other terms and conditions as the
Committee may impose, subject to Section 14(b). Such terms and conditions may
include required forfeiture of Options or gains realized upon exercise thereof,
for a specified period after exercise, in the event the Participant fails to
comply with conditions relating to non-competition, non-disclosure,
non-solicitation or non-interference with employees, suppliers, or customers,
and non-disparagement and other conditions specified by the Committee.

            (e) EXERCISABILITY UPON TERMINATION OF EMPLOYMENT BY DEATH OR
DISABILITY. If a Participant's employment with the Company and its Subsidiaries
terminates by reason by death or Disability after the date of grant of an
Option, (i) the unexercised portion of such Option shall immediately vest in
full (i.e., become non-forfeitable) and (ii) such portion may thereafter be
exercised during the shorter of (A) the remaining stated term of the Option or
(B) five years after the date of death or Disability.

            (f) EXERCISABILITY UPON TERMINATION OF EMPLOYMENT BY RETIREMENT. If
a Participant's employment with the Company and its Subsidiaries terminates by
reason of Retirement after the date of grant of an Option, the Participant's
unexercised Option may thereafter be exercised only during the period ending at
the earlier of five years after such Retirement or the stated expiration date of
such Option (the "Post-Retirement Exercise Period"), provided that such Option
shall be exercisable during such Post-Retirement Exercise Period only to the
extent such Option was exercisable at the time of such Retirement. The foregoing
notwithstanding, (i) the Committee may, in its sole discretion, accelerate the
vesting of the unvested portion of such Option held by a Participant upon such
Participant's Retirement, in which case such Option shall not be forfeited as
provided herein but thereafter shall become exercisable to the extent and at
such times as such portion of the Option would have become both vested and
exercisable during the Post-Retirement Exercise Period had the Participant's
employment not been terminated, unless the Committee specifies otherwise; and
(ii), if a Participant dies within a period of five years after such Retirement,
the Participant's unexercised Option (to the extent not previously forfeited)
may thereafter be exercised during the shorter of (i) the remaining stated term
of the Option or (ii) the period that is the longer of (A) five years after the
date of such termination of employment or (B) one year after the date of death.

            (g) EFFECT OF OTHER TERMINATION OF EMPLOYMENT. If a Participant's
employment with the Company and its Subsidiaries terminates for any reason other
than death, Disability or Retirement after the date of grant of an Option as
described above, the Participant's unexercised Option may thereafter be
exercised during the period ending 90 days after the date of such termination of
employment, but only to the extent such Option was exercisable at the time of
such termination of employment, and in no event may such Option be exercised
after its stated expiration date. The foregoing notwithstanding, the Committee
may, in its sole discretion, accelerate the vesting of unvested Options held by
a Participant if such Participant is terminated from employment without "cause"
(as such term is defined by the Committee in its sole discretion) by the
Company.

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8.    TERMS AND CONDITIONS OF STOCK APPRECIATION RIGHTS

            (a) GRANTS. The Committee also may grant (i) a Stock Appreciation
Right independent of an Option or (ii) a Stock Appreciation Right in connection
with an Option, or a portion thereof. A Stock Appreciation Right granted
pursuant to clause (ii) of the preceding sentence (A) may be granted at the time
the related Option is granted or at any time prior to the exercise or
cancellation of the related Option, (B) shall cover the same Shares covered by
an Option (or such lesser number of Shares as the Committee may determine) and
(C) shall be subject to the same terms and conditions as such Option except for
such additional limitations as are contemplated by this Section 8 (or such
additional limitations as may be included in an Award agreement).

            (b) TERMS. The exercise price per Share of a Stock Appreciation
Right shall be an amount determined by the Committee but in no event shall such
amount be less than the greater of (i) the Fair Market Value of a Share on the
date the Stock Appreciation Right is granted or, in the case of a Stock
Appreciation Right granted in conjunction with an Option, or a portion thereof,
the Option Price of the related Option and (ii) an amount permitted by
applicable laws, rules, by-laws or policies of regulatory authorities or stock
exchanges. Each Stock Appreciation Right granted independent of an Option shall
entitle a Participant upon exercise to an amount equal to (i) the excess of (A)
the Fair Market Value on the exercise date of one Share over (B) the exercise
price per Share, times (ii) the number of Shares covered by the Stock
Appreciation Right. Each Stock Appreciation Right granted in conjunction with an
Option, or a portion thereof, shall entitle a Participant to surrender to the
Company the unexercised Option, or any portion thereof, and to receive from the
Company in exchange therefor an amount equal to (i) the excess of (A) the Fair
Market Value on the exercise date of one Share over (B) the Option Price per
Share, times (ii) the number of Shares covered by the Option, or portion
thereof, which is surrendered. The date a notice of exercise is received by the
Company shall be the exercise date. Payment shall be made in Shares or in cash,
or partly in Shares and partly in cash, valued at such Fair Market Value, all as
shall be determined by the Committee. Stock Appreciation Rights may be exercised
from time to time upon actual receipt by the Company of written notice of
exercise stating the number of Shares subject to an exercisable Option with
respect to which the Stock Appreciation Right is being exercised. No fractional
Shares will be issued in payment for Stock Appreciation Rights, but instead cash
will be paid for a fraction or, if the Committee should so determine, the number
of Shares will be rounded downward to the next whole Share.

            (c) LIMITATIONS. The Committee may impose, in its discretion, such
conditions upon the exercisability or transferability of Stock Appreciation
Rights as it may deem fit.

            (d) LIMITED STOCK APPRECIATION RIGHTS. The Committee may grant LSARs
that are exercisable upon the occurrence of specified contingent events. Such
LSARs may provide for a different method of determining appreciation, may
specify that payment will be made only in cash and may provide that any related
Awards are not exercisable while such LSARs are exercisable. Unless the context
otherwise requires, whenever the term "Stock Appreciation Right" is used in the
Plan, such term shall include LSARs.

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9.    OTHER STOCK-BASED AWARDS

            (a) GENERALLY. The Committee, in its sole discretion, may grant
Awards of Shares, Awards of restricted Shares and Awards that are valued in
whole or in part by reference to, or are otherwise based on the Fair Market
Value of, Shares ("Other Stock-Based Awards"). Such Other Stock-Based Awards
shall be in such form, and dependent on such conditions, as the Committee shall
determine, including, without limitation, the right to receive one or more
Shares (or the equivalent cash value of such Shares) as an outright bonus or
upon the completion of a specified period of service, the occurrence of an event
and/or the attainment of performance objectives. Other Stock-Based Awards may be
granted alone or in addition to any other Awards granted under the Plan. Subject
to the provisions of the Plan, the Committee shall determine to whom and when
Other Stock-Based Awards will be made, the number of Shares to be awarded under
(or otherwise related to) such Other Stock-Based Awards; whether such Other
Stock-Based Awards shall be settled in cash, Shares or a combination of cash and
Shares; and all other terms and conditions of such Awards (including, without
limitation, the vesting provisions thereof). Cash awards, as an element of or
supplement to any other Award under the Plan, may also be granted pursuant to
this Section 9(a). In addition, the Committee is authorized to grant dividend
equivalents to a Participant, entitling the Participant to receive cash, Shares,
other Awards, or other property equal in value to dividends paid with respect to
a specified number of Shares, or other periodic payments. Dividend equivalents
may be awarded on a free-standing basis or in connection with another Award. The
Committee may provide that Dividend Equivalents shall be paid or distributed
when accrued or shall be deemed to have been reinvested in additional Shares,
Awards, or other investment vehicles, subject to such restrictions on
transferability and risks of forfeiture as the Committee may specify.

            (b) PERFORMANCE-BASED AWARDS. Notwithstanding anything to the
contrary herein, certain Other Stock-Based Awards granted under this Section 9
may be granted in a manner which is deductible by the Company without limitation
under Section 162(m) of the Code (or any successor section thereto)
("Performance-Based Awards"). A Participant's Performance-Based Award shall be
determined based on the attainment of written performance goals approved by the
Committee for a performance period established by the Committee (i) while the
outcome for that performance period is substantially uncertain and (ii) no more
than 90 days after the commencement of the performance period to which the
performance goal relates or, if less, the number of days which is equal to 25
percent of the relevant performance period. The performance goals, which must be
objective, shall be based upon one or more of the following criteria: (i)
consolidated earnings before or after taxes (including earnings before interest,
taxes, depreciation and amortization); (ii) net income; (iii) operating income;
(iv) earnings per share; (v) book value per share; (vi) return on stockholders'
equity; (vii) expense management; (viii) return on investment; (ix) improvements
in capital structure; (x) profitability of an identifiable business unit or
product; (xi) maintenance or improvement of profit margins; (xii) stock price;
(xiii) market share; (xiv) revenues or sales; (xv) costs; (xvi) cash flow;
(xvii) working capital; (xviii) economic value added; (xix) return on assets;
(xx) total stockholder return (stock price appreciation plus dividends and
distributions); (xxi) operating management goals; (xxii) and execution of
pre-approved corporate strategy. The foregoing criteria may relate to the
Company, one or more of its Subsidiaries or one or more of its divisions or
units, or any combination of the foregoing, and may be applied on an absolute
basis and/or be relative to one or more peer group companies or indices, or any
combination thereof, all as the Committee shall determine. In addition, to the
degree consistent with Section 162(m) of the Code (or any successor section
thereto), the performance goals may be calculated without regard to
extraordinary items. In the case of a Performance-Based Award which is not
valued in a way in which the limitation set forth in the final sentence of
Section 3 would operate as an

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effective limitation satisfying Treasury Regulation 1.162-27(e)(4), the maximum
amount of a Performance-Based Award to any Participant with respect to
performance in a single fiscal year of the Company shall be $5,000,000. The
Committee shall determine whether, with respect to a performance period, the
applicable performance goals have been met with respect to a given Participant
and, if they have, to so certify and ascertain the amount of the applicable
Performance-Based Award. No Performance-Based Awards will be paid for such
performance period until such certification is made by the Committee. The amount
of the Performance-Based Award actually paid to a given Participant may be less
than the amount determined by the applicable performance goal formula, at the
discretion of the Committee. The amount of the Performance-Based Award
determined by the Committee for a performance period shall be paid to the
Participant at such time as determined by the Committee in its sole discretion
after the end of such performance period; provided, HOWEVER, that a Participant
may, if and to the extent permitted by the Committee and consistent with the
provisions of Section 162(m) of the Code, elect to defer payment of a
Performance-Based Award.

10.   ADJUSTMENTS UPON CERTAIN EVENTS

            Notwithstanding any other provisions in the Plan to the contrary,
the following provisions shall apply to all Awards granted under the Plan:

            (a) GENERALLY. In the event of any change in the outstanding Shares
after the Effective Date by reason of any Share dividend or split,
reorganization, recapitalization, merger, consolidation, spin-off, combination
or exchange of Shares of other corporate exchange, or any large, special, and
non-recurring distribution to Stockholders, the Committee in its sole discretion
and without liability to any person may make such substitution or adjustment, if
any, as it deems to be equitable, as to (i) the number or kind of Shares or
other securities issued or reserved for issuance pursuant to the Plan or
pursuant to outstanding Awards, (ii) the Option Price, (iii) the number and kind
of Shares by which annual per-person Award limitations are measured under
Section 3 hereof and/or (iv) any other affected terms of such Awards (including
making provision for the payment of cash, other Awards or other property in
respect of any outstanding Award). In addition, the Committee is authorized to
make adjustments in the terms and conditions of, and the criteria included in,
Awards in recognition of unusual or nonrecurring events (including, without
limitation, events described in the preceding sentence, as well as acquisitions
and dispositions of businesses and assets) affecting the Company, any subsidiary
or any business unit, or the financial statements of the Company or any
subsidiary, or in response to changes in applicable laws, regulations,
accounting principles, tax rates and regulations or business conditions or in
view of the Committee's assessment of the business strategy of the Company, any
subsidiary or business unit thereof, performance of comparable organizations,
economic and business conditions, personal performance of a Participant, and any
other circumstances deemed relevant; provided that no such adjustment shall be
authorized to be made if and to the extent that such authority or the making of
such adjustment would cause Options, Stock Appreciation Rights, or Performance
Awards granted under Section 9(b) hereof intended to qualify as
"performance-based compensation" under Code Section 162(m) and regulations
thereunder to otherwise fail to so qualify.

            (b) CHANGE IN CONTROL. Except as otherwise provided in an Award
agreement, in the event of a Change in Control, the Committee in its sole
discretion and without liability to any person may take such actions, if any, as
it deems necessary or desirable with respect to any Award (including, without
limitation, (i) the acceleration of an Award, (ii) the payment of a cash amount
in exchange for the cancellation of an

                                       10
<PAGE>

Award and/or (iii) the requiring of the issuance of substitute Awards that will
substantially preserve the value, rights and benefits of any affected Awards
previously granted hereunder) as of the date of the consummation of the Change
in Control.

11.   NO RIGHT TO EMPLOYMENT

            The granting of an Award under the Plan shall impose no obligation
on the Company or any Subsidiary to continue the employment of a Participant and
shall not lessen or affect the Company's or Subsidiary's right to terminate the
employment of such Participant.

12.   SUCCESSORS AND ASSIGNS

            The Plan shall be binding on all successors and assigns of the
Company and a Participant, including without limitation, the estate of such
Participant and the executor, administrator or trustee of such estate, or any
receiver or trustee in bankruptcy or representative of the Participant's
creditors.

13.   NONTRANSFERABILITY OF AWARDS

            An Award shall not be transferable or assignable by the Participant
otherwise than by will or by the laws of descent and distribution. During the
lifetime of a Participant, an Award shall be exercisable only by such
Participant. An Award exercisable after the death of a Participant may be
exercised by the legatees, personal representatives or distributees of the
Participant. Notwithstanding anything to the contrary herein, the Committee, in
its sole discretion, shall have the authority to waive this Section 13 (or any
part thereof) to the extent that this Section 13 (or any part thereof) is not
required under the rules promulgated under any law, rule or regulation
applicable to the Company.

14.   AMENDMENTS OR TERMINATION

            (a) CHANGES TO THE PLAN. The Board may amend, alter or discontinue
the Plan, except that (i) any amendment or alteration shall be subject to the
approval of the Company's stockholders at or before the next annual meeting of
stockholders for which the record date is after the date of such Board action if
(x) such stockholder approval is required by any federal or state law or
regulation or the rules of any stock exchange or automated quotation system on
which the Shares may then be listed or quoted, and the Board may otherwise, in
its discretion, determine to submit amendments or alterations to stockholders
for approval or (y) such amendment or alteration would materially increase the
number of shares reserved for the purposes of the Plan, materially broaden the
employees or class of employees eligible to receive Awards under the Plan or
materially increase benefits accruing to employees participating in the Plan;
(ii) without the consent of a Participant, no amendment or alteration shall
materially impair any of the Participant's rights under an Award theretofore
granted to such Participant; and (iii) the Committee may amend or alter the Plan
in such manner as it deems necessary to permit the granting of Awards meeting
requirements of the Code or other applicable laws. Notwithstanding anything to
the contrary herein, the Board may not amend, alter or discontinue the
provisions relating to Section 10(b) of the Plan after the occurrence of a
Change in Control.

            (b) CHANGES TO OUTSTANDING AWARDS. The Committee may waive any
conditions or rights under, or amend, alter, suspend, discontinue, or terminate
any Award

                                       11
<PAGE>

theretofore granted and any Award agreement relating thereto, except as
otherwise provided in the Plan and except that the Committee may not amend or
alter an Award theretofore granted if such action would result in an Award
having terms that would not have been authorized or permitted for a new grant or
Award under the Plan; provided that, without the consent of an affected
Participant, no such Committee action may materially and adversely affect the
rights of such Participant under such Award. Other provisions of the Plan
notwithstanding, if any right under this Plan would cause a transaction to be
ineligible for pooling of interest accounting that would, but for the right
hereunder, be eligible for such accounting treatment, the Committee may modify
or adjust the right so that pooling of interest accounting shall be available,
including the substitution of Shares having a Fair Market Value equal to the
cash otherwise payable hereunder for the right which caused the transaction to
be ineligible for pooling of interest accounting.

15.   INTERNATIONAL PARTICIPANTS

            With respect to Participants who reside or work outside the United
States of America and either who are not (and who are not expected to be)
"covered employees" within the meaning of Section 162(m) of the Code or who are
granted Awards not intended to qualify as "performance-based compensation" under
Section 162(m), the Committee may, in its sole discretion, amend the terms of
the Plan or Awards with respect to such Participants in order to conform such
terms with local laws, regulations, or customs or otherwise to meet the
objectives of the Plan, and may, where appropriate, establish one or more
sub-plans to reflect such amended provisions.

16.   NONEXCLUSIVITY OF THE PLAN

            Neither the adoption of the Plan by the Board nor any submission of
the Plan, specific Plan terms, or amendments thereto to a vote of stockholders
of the Company shall be construed as creating any limitations on the power of
the Board to adopt such other compensatory arrangements as it may deem
desirable, including, without limitation, the granting of awards otherwise than
under the Plan, and such other arrangements may be either applicable generally
or only in specific cases.

17.   CHOICE OF LAW

            The Plan shall be governed by and construed in accordance with the
laws of the State of New York.

18.   EFFECTIVENESS OF THE PLAN

            The Plan shall be effective as of the Spinoff Date.

                                       12<PAGE>

                                                                   EXHIBIT 10.18

                             IMS HEALTH INCORPORATED

                     SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN

               As Amended and Restated Effective December 19, 2000

<PAGE>

                                TABLE OF CONTENTS

                                                                          PAGE

INTRODUCTION.................................................................1

SECTION 1    - DEFINITIONS...................................................1

      1.1   "Actuarial Equivalent Value".....................................1

      1.2   "Affiliated Employer"............................................2

      1.3   "Average Final Compensation".....................................2

      1.4   "Basic Disability Plan"..........................................2

      1.5   "Basic Disability Plan Benefit"..................................2

      1.6   "Basic Plan".....................................................2

      1.7   "Basic Plan Benefit".............................................3

      1.8   "Board"..........................................................3

      1.9   "Cause"..........................................................3

      1.10   "Change in Control".............................................4

      1.11  "Change in Control Agreement"....................................6

      1.12  "Code"...........................................................6

      1.13  "Company"........................................................6

      1.14  "Compensation"...................................................7

      1.15  "Covered Earnings"...............................................7

      1.16  "Deferred Vested Benefit"........................................7

      1.17  "Disability" or "Disabled".......................................7
      1.18  "Disability Benefits"............................................7

      1.19  "Effective Date".................................................7

      1.20  "Former Member"..................................................8

      1.21  "Good Reason"....................................................8

      1.22  "Lump Sum Election".............................................10

      1.23  "Member"........................................................10

      1.24  "Other Disability Income".......................................10

      1.25  "Other Retirement Income".......................................10

      1.26  "Plan"..........................................................11

                                      -i-
<PAGE>

                                TABLE OF CONTENTS
                                   (CONTINUED)

                                                                          PAGE

      1.27  "Potential Change in Control"...................................11

      1.28  "Predecessor to this Plan"......................................12

      1.29  "Retirement"....................................................12

      1.30  "Retirement Benefits"...........................................12

      1.31  "Service".......................................................12

      1.32  "Surviving Spouse"..............................................13

      1.33  "Surviving Spouse's Benefits"...................................13

      1.34  "Vested Former Member"..........................................13

      1.35  "Plan Administrator"............................................14

SECTION 2    - PARTICIPATION................................................14

      2.1   Commencement of Participation...................................14

      2.2   Termination of Participation....................................14

SECTION 3    - AMOUNT AND FORM OF BENEFITS..................................14

      3.1   Retirement Benefits.............................................14

      3.2   Deferred Vested Benefit.........................................16

      3.3   Form of Payment.................................................18

      3.4   Lump Sum Election...............................................19

      3.5   Cessation of Benefits...........................................21

      3.6   Notification of Cessation of Benefits...........................22

      3.7   Repayment of Benefits Paid as Lump Sum..........................23

      3.8   Change in Control...............................................23

SECTION 4    - DISABILITY BENEFITS..........................................25

      4.1   Disability Benefits.............................................25

SECTION 5    - SURVIVING SPOUSE'S BENEFITS..................................26

      5.1   Death Prior to Benefit Commencement.............................26

      5.2   Death On or After Benefit Commencement..........................26

      5.3   Commencement of Surviving Spouse's Benefit......................26

      5.4   Lump Sum Payment................................................27

                                      -ii-
<PAGE>

                                TABLE OF CONTENTS
                                   (CONTINUED)

                                                                          PAGE

      5.5   Reduction.......................................................28

SECTION 6    - PLAN ADMINISTRATOR...........................................28

      6.1   Duties and Authority............................................28

      6.2   Claims Procedure................................................28

SECTION 7    - MISCELLANEOUS................................................29

      7.1   Amendment; Termination..........................................29

      7.2   No Employment Rights............................................30

      7.3   Payout in Discretion of the Plan Administrator..................30

      7.4   Unfunded Status.................................................30

      7.5   Arbitration.....................................................31

      7.6   No Alienation...................................................31

      7.7   Withholding.....................................................32

      7.8   Governing Law...................................................32

      7.9   Successors......................................................32

      7.10  Integration.....................................................32

                                     -iii-
<PAGE>

                             IMS HEALTH INCORPORATED

                     SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN

               As Amended and Restated Effective December 19, 2000

                                  INTRODUCTION

Effective as of July 1, 1998, the IMS Health Incorporated Supplemental Executive
Retirement Plan (the "Plan") was established to provide a means of ensuring the
payment of a competitive level of retirement income and disability and survivor
benefits, and thereby attract, retain and motivate a select group of executives
of IMS Health Incorporated and its affiliated employers. This document
represents a complete restatement of the Plan effective as of December 19, 2000.

                            SECTION 1 - DEFINITIONS

 1.1  "ACTUARIAL EQUIVALENT VALUE" shall mean a benefit of equivalent value
      computed on the basis of the 1983 Group Annuity Mortality Table and
      interest equal to the yield on 30-year Treasury Bonds as of the last
      business day of the Plan Year prior to the year in which the relevant
      calculation occurs; provided, however, that for purposes of determining
      the Actuarial Equivalent Value of the amount described in Section 1.25(a)
      for Members or Vested Former Members who participated in the Predecessor
      to this Plan, the foregoing assumptions or the assumptions used in the
      Predecessor to this Plan shall be used, whichever produces the greater
      benefit for the Member or the Vested Former Member.

 1.2  "AFFILIATED EMPLOYER" shall mean an entity affiliated with the Company.

<PAGE>

 1.3  "AVERAGE FINAL COMPENSATION" shall mean a Member's average annual
      Compensation during the five consecutive 12-month periods in the last ten
      consecutive 12-month periods of his or her Service (or during the total
      number of consecutive 12-month periods if fewer than five), immediately
      prior to the month following the Member's termination of employment with
      the Company or an Affiliated Employer or, if earlier, removal from
      participation under this Plan, affording the highest such Average Final
      Compensation. If actual monthly Compensation for any month during the
      120-month computational period is unavailable, Compensation for such month
      shall be determined by dividing the Member's annual rate of base pay in
      the month preceding such unavailable month by 12.

 1.4  "BASIC DISABILITY PLAN" shall mean as to any Member the long-term
      disability plan of the Company or an Affiliated Employer pursuant to which
      long-term disability benefits are payable to such Member.

 1.5  "BASIC DISABILITY PLAN BENEFIT" shall mean the amount of benefits payable
      to a Member from the Basic Disability Plan.

 1.6  "BASIC PLAN" shall mean as to any Member or Vested Former Member the
      defined benefit pension plan of the Company or an Affiliated Employer
      intended to meet the requirements of Code Section 401(a) pursuant to which
      retirement benefits are payable to such Member or Vested Former Member or
      to the Surviving Spouse or designated beneficiary of a deceased Member or
      Vested Former Member.

                                      -2-
<PAGE>

 1.7  "BASIC PLAN BENEFIT" shall mean the amount of benefits payable from the
      Basic Plan to a Member or Vested Former Member.

 1.8  "BOARD" shall mean the Board of Directors of IMS Health Incorporated,
      except that any action authorized to be taken by the Board hereunder may
      also be taken by a duly authorized committee of the Board or its duly
      authorized delegees.

 1.9  "CAUSE". A Member shall not be deemed to have been terminated for
      "Cause" under this Plan unless such Member shall have been terminated
      for "Cause" under the terms of such Member's employment agreement with
      the Company, if any. If no such employment agreement containing a
      definition of "Cause" shall be in effect, for purposes of this Plan
      "Cause" shall mean a Member's:

      (a)   willful and continued failure to substantially perform his or her
            duties (other than any such failure resulting from incapacity due to
            physical or mental illness or Disability or any failure after the
            issuance of a notice of termination by the Member for Good Reason)
            which failure is demonstrably and materially damaging to the
            financial condition or reputation of the Company and/or its
            Affiliated Employers, and which failure continues more than 48 hours
            after a written demand for substantial performance is delivered to
            the Member by the Board, which demand specifically identifies the
            manner in which the Board believes that the Member has not
            substantially performed his or her duties; or

      (b)   the willful engaging by the Member in conduct which is demonstrably
            and materially injurious to the Company, monetarily or otherwise.

                                      -3-
<PAGE>

            No act, or failure to act, on the part of the Member shall be deemed
            "willful" unless done, or omitted to be done, by the Member not in
            good faith and without reasonable belief that his or her action or
            omission was in the best interest of the Company. Notwithstanding
            the foregoing, the Member shall not be deemed to have been
            terminated for Cause unless and until there shall have been
            delivered to the Member a copy of the resolution duly adopted by the
            affirmative vote of not less than three-quarters (3/4) of the entire
            membership of the Board at a meeting of the Board (after reasonable
            notice to the Member and an opportunity for the Member, together
            with the Member's counsel, to be heard before the Board) finding
            that, in the good faith opinion of the Board, the Member was guilty
            of conduct set forth above in this definition and specifying the
            particulars thereof in detail.

1.10  "CHANGE IN CONTROL". If a "Change in Control" shall have occurred or
      shall be deemed to have occurred under the terms of a Member's or Vested
      Former Member's Change in Control Agreement or employment agreement with
      the Company, if any, a "Change in Control" shall be deemed to have
      occurred under this Plan, otherwise a "Change in Control" shall be
      deemed to have occurred if:

      (a)   any "Person" as such term is used for purposes of Sections 13(d) or
            14(d) of the Securities Exchange Act of 1934, as amended (the
            "Exchange Act") (other than the Company, any trustee or other
            fiduciary holding securities under an employee benefit plan of the
            Company, or any company owned, directly or indirectly, by the
            stockholders of the Company in substantially the same proportions as
            their ownership of stock of the Company), becomes the "Beneficial
            Owner" (as defined in Rule 13d-3 of the Exchange Act), directly or
            indirectly, of securities of the

                                      -4-
<PAGE>

            Company representing 20% or more of the combined voting power of the
            Company's then outstanding securities;

      (b)   during any period of 24 months (not including any period prior to
            the Effective Date), individuals who at the beginning of such period
            constitute the Board, and any new director (other than (i) a
            director nominated by a Person who has entered into an agreement
            with the Company to effect a transaction described in Sections
            1.10(a), (c), or (d) hereof, (ii) a director nominated by any Person
            (including the Company) who publicly announces an intention to take
            or to consider taking actions (including, but not limited to, an
            actual or threatened proxy contest) which if consummated would
            constitute a Change in Control, or (iii) a director nominated by any
            Person who is the Beneficial Owner, directly or indirectly, of
            securities of the Company representing 10% or more of the combined
            voting power of the Company's securities) whose election by the
            Board or nomination for election by the Company's stockholders was
            approved in advance by a vote of at least two-thirds (2/3) of the
            directors then still in office who either were directors at the
            beginning of the period or whose election or nomination for election
            was previously so approved, cease for any reason to constitute at
            least a majority thereof;

      (c)   the stockholders of the Company approve any transaction or series of
            transactions under which the Company is merged or consolidated with
            any other company, other than a merger or consolidation (i) which
            would result in the voting securities of the Company outstanding
            immediately prior thereto continuing to represent

                                      -5-
<PAGE>

            (either by remaining outstanding or by being converted into voting
            securities of the surviving entity) more than 66 2/3% of the
            combined voting power of the voting securities of the Company or
            such surviving entity outstanding immediately after such merger or
            consolidation, and (ii) after which no "Person" holds 20% or more of
            the combined voting power of the then outstanding securities of the
            Company or such surviving entity;

      (d)   the stockholders of the Company approve a plan of complete
            liquidation of the Company or an agreement for the sale or
            disposition by the Company of all or substantially all of the
            Company's assets; or

      (e)   the Board adopts a resolution to the effect that, for purposes of
            this Plan, a Change in Control has occurred.

1.11  "CHANGE IN CONTROL AGREEMENT" shall mean any written agreement in effect
      between any Member or Former Member or Vested Former Member and the
      Company or an Affiliated Employer pursuant to which benefits may be
      payable to such Member or Former Member or Vested Former Member in
      connection with a Change in Control.

1.12  "CODE" shall mean the Internal Revenue Code of 1986, as amended from time
      to time.

1.13  "COMPANY" shall mean IMS Health Incorporated.

                                      -6-
<PAGE>

1.14  "COMPENSATION" shall mean base salary, annual bonuses, commissions,
      overtime and shift pay, in each case prior to reductions for elective
      contributions under Sections 401(k) and 125 of the Code and deferred
      compensation under any nonqualified deferred compensation plan.
      Notwithstanding the foregoing, Compensation shall exclude severance pay
      (including, without limitation, severance pay under the Company's Employee
      Protection Plan), stay-on bonuses, long-term bonuses, retirement income,
      change-in-control payments, contingent payments, amounts paid under this
      Plan (other than Disability Benefits) or any other retirement plan or
      deferred compensation plan, income derived from stock options, stock
      appreciation rights and other equity-based compensation and other forms of
      special remuneration.

1.15  "COVERED EARNINGS" shall mean a Member's Compensation in the 12 months
      immediately preceding the onset of the Member's Disability.

1.16  "DEFERRED VESTED BENEFIT" shall mean the benefits described in Section
      3.2(b) hereof

1.17  "DISABILITY" OR "DISABLED" shall mean disability or disabled for purposes
      of the Basic Disability Plan.

1.18  "DISABILITY BENEFITS" shall mean the benefits provided as described in
      Section 4.1(b) hereof.

1.19  "EFFECTIVE DATE" shall mean July 1, 1998. The effective date of this
      amendment and restatement of the Plan shall mean December 19, 2000.

                                      -7-
<PAGE>

1.20  "FORMER MEMBER" shall mean (i) a Member whose employment with the Company
      or an Affiliated Employer terminates before he or she has completed five
      or more years of Service, or (ii) a Member who was removed from
      participation in the Plan, in accordance with Section 2.2 hereof, before
      he or she has completed five or more years of Service.

1.21  "GOOD REASON". If a Member shall have terminated employment for
      "Good Reason" under the terms of such Member's Change in Control Agreement
      or employment agreement with the Company, if any, such Member shall be
      deemed to have terminated employment for "Good Reason" under this Plan,
      otherwise "Good Reason" shall mean, without the Member's express written
      consent, the occurrence of any of the following circumstances unless, in
      the case of subsections (a), (b), (c) or (d) hereof, such circumstances
      are fully corrected prior to the date of termination specified in the
      notice of termination given in respect thereof:

      (a)   the assignment to the Member of any duties inconsistent with the
            Member's position in the Company, or an adverse alteration in the
            nature or status of the Member's responsibilities or the conditions
            of the Member's employment;

      (b)   a reduction by the Company in the Member's annual base salary,
            target bonus or perquisites except for across-the-board perquisite
            reductions similarly affecting all senior executives of the Company
            and all senior executives of any Person, as such term is used for
            purposes of Sections 13(d) or 14(d) of the Securities Exchange Act
            of 1934, as amended, in control of the Company;

      (c)   the relocation of the principal place of the Member's employment to
            a location more than 50 miles from the location of such place of
            employment; for this

                                      -8-
<PAGE>

            purpose, required travel on the Company's business will not
            constitute a relocation so long as the extent of such travel is
            substantially consistent with the Member's customary business travel
            obligations;

      (d)   the failure by the Company to pay to the Member any portion of the
            Member's compensation or to pay to the Member any portion of an
            installment of deferred compensation under any deferred compensation
            program of the Company within seven days of the date such
            compensation is due;

      (e)   the failure by the Company to continue in effect any material
            compensation or benefit plan in which the Member participated unless
            an equitable arrangement (embodied in an ongoing substitute or
            alternative plan) has been made with respect to such plan, or the
            failure by the Company to continue the Member's participation
            therein (or in such substitute or alternative plan) on a basis not
            materially less favorable, both in terms of the amounts of benefits
            provided and the level of the Member's participation relative to
            other participants;

      (f)   the failure of the Company to obtain a satisfactory agreement from
            any successor to the Company to fully assume the Company's
            obligations and to perform under this Plan, as contemplated in
            Section 7.9 hereof;

      (g)   with respect to any Member who is a party to a Change in Control
            Agreement, any purported termination of such Member's employment
            that is not effected

                                      -9-
<PAGE>

            pursuant to the notice provisions, if any, in such Member's Change
            in Control Agreement.

1.22  "LUMP SUM ELECTION" shall mean an election to receive all or portion of
      the benefits payable hereunder in a lump sum pursuant to Section 3.4
      hereof.

1.23  "MEMBER" shall mean an employee of the Company or an Affiliated Employer
      who becomes a participant in the Plan pursuant to Section 2, but excludes
      any Former Member or Vested Former Member.

1.24  "OTHER DISABILITY INCOME" shall mean (i) the disability insurance benefit
      that the Member is entitled to receive under the Federal Social Security
      Act while he or she is receiving the Basic Disability Plan Benefit and
      (ii) the disability income payable to a Member from any supplemental
      executive disability plan of the Company or any Affiliated Employer or
      from any other contract, agreement or other arrangement with the Company
      or an Affiliated Employer (excluding any Basic Disability Plan).

1.25  "OTHER RETIREMENT INCOME" shall mean:

      (a)   the Social Security retirement benefit that the Member or Former
            Member is entitled to receive under the Federal Social Security Act,
            assuming that for years prior to the Member's employment with the
            Company and for years following the Member's termination of
            employment with the Company until the Member attains

                                      -10-
<PAGE>

            age 62, the Member earned compensation so as to accrue the maximum
            Social Security benefits, and

      (b)   the retirement income payable to a Member or Vested Former Member
            from any `excess benefit plan' as that term is defined in Section
            3(36) of the Employee Retirement Income Security Act of 1974, as
            amended ("ERISA"), any plan described in Section 201(2) of ERISA,
            and any other contract, agreement or other arrangement providing a
            defined pension benefit or defined contribution retirement benefit,
            in any case, maintained or entered into with the Company or an
            Affiliated Employer (excluding this Plan, any Basic Plan, any
            defined contribution plan intended to meet the requirements of Code
            Section 401(a) and any elective plan of deferred compensation).

1.26  "PLAN" shall mean the IMS Health Incorporated Supplemental Executive
      Retirement Plan, as embodied herein, and any amendments thereto.

1.27  "POTENTIAL CHANGE IN CONTROL". If a "Potential Change in Control" shall
      have occurred or shall be deemed to have occurred under the terms of a
      Member's Change in Control Agreement or employment agreement with the
      Company, if any, a "Potential Change in Control" shall be deemed to have
      occurred under this Plan, otherwise a "Potential Change in Control"
      shall be deemed to have occurred if:

      (a)   the Company enters into an agreement, the consummation of which
            would result in the occurrence of a Change in Control;

      (b)   any Person (including the Company), as defined in Section 1.10(a)
            hereof, publicly announces an intention to take or to consider
            taking actions which if consummated would constitute a Change in
            Control; or

                                      -11-
<PAGE>

      (c)   the Board adopts a resolution to the effect that, for purposes of
            this Plan, a Potential Change in Control has occurred.

1.28  "PREDECESSOR TO THIS PLAN" shall mean the Supplemental Executive Benefit
      Plan of The Dun & Bradstreet Corporation, as amended as of December 21,
      1994.

1.29  "RETIREMENT" shall mean the termination of a Member's or Vested Former
      Member's employment with the Company or an Affiliated Employer other than
      by reason of death or Disability (i) after reaching age 55 and completing
      ten years of Service, or (ii) immediately following the cessation of the
      payment of Disability Benefits under the Plan to such Member or Vested
      Former Member while he or she is Disabled. In determining whether age 55
      has been attained under clause (i) of this definition, there shall be
      included as years of age the number of additional years credited as "age"
      for purposes of the Plan to the Member or Vested Former Member under a
      then-effective employment agreement between the Company and such person.

1.30  "RETIREMENT BENEFITS" shall mean the benefits described in Section 3.1(b)
      hereof.

1.31  "SERVICE" shall mean a Member's service defined as Vesting Service in the
      Basic Plan, which is taken into account for vesting purposes thereunder
      (including any such service prior to the date such individual becomes a
      Member but not including any such service after participation hereunder
      terminates), except that (i) Service will also include service while the
      Member is receiving Disability Benefits under this Plan; (ii) if a Member
      was employed by a company acquired by the Company or an Affiliated
      Employer after the

                                      -12-
<PAGE>

      Effective Date, such Member's service with that company prior to the date
      of acquisition will not constitute Service hereunder; (iii) upon
      commencement of participation hereunder in accordance with Section 2.1
      hereof, the CEO (as defined in such section) may limit any service
      otherwise to constitute Service hereunder with respect to periods prior to
      the date of participation in the Plan; and (iv) no service of a Former
      Member or Vested Former Member during any period after removal from
      participation under Section 2.2 shall constitute Service for purposes of
      the Plan. The foregoing notwithstanding, there shall be included as
      Service under the Plan the number of additional years (or other additional
      period) credited as "service" for purposes of the Plan to the Member or
      Former Member or Vested Former Member under an employment agreement
      between the Company or an Affiliated Employer and such person in effect at
      the time of such person's termination of employment.

1.32  "SURVIVING SPOUSE" shall mean the spouse of a deceased Member or Vested
      Former Member to whom such Member or Vested Former Member is married under
      applicable state law immediately preceding such Member or Vested Former
      Member's death.

1.33  "SURVIVING SPOUSE'S BENEFITS" shall mean the benefits described in Section
      5 hereof.

1.34  "VESTED FORMER MEMBER" shall mean (i) a Member whose employment with the
      Company or an Affiliated Employer terminates on or after the date on which
      he or she has completed five or more years of Service, or (ii) a Member
      who was removed from participation in the Plan, in accordance with Section
      2.2 hereof, on or after the date on which he or she has completed five or
      more years of Service.

                                      -13-
<PAGE>

1.35  "PLAN ADMINISTRATOR" shall mean the Company, except that any action
      authorized to be taken by the Plan Administrator hereunder may also be
      taken by any committee or person(s) duly authorized by the Board or the
      duly authorized delegees of such duly authorized committee or person(s).

                           SECTION 2 - PARTICIPATION

 2.1  COMMENCEMENT OF PARTICIPATION. The Chief Executive Officer ("CEO") of the
      Company and such other key executives of the Corporation and its
      Affiliated Employers as are designated by the CEO in writing and approved
      by the Plan Administrator shall participate in the Plan as of a date
      determined by the CEO.

 2.2  TERMINATION OF PARTICIPATION. A Member's participation in the Plan shall
      terminate upon termination of his or her employment with the Company or
      any Affiliated Employer. Prior to termination of employment, a Member may
      be removed, upon written notice by the CEO as approved by the Plan
      Administrator, from further participation in the Plan. As of the date of
      termination or removal, no further benefits shall accrue to such
      individual hereunder.

                    SECTION 3 - AMOUNT AND FORM OF BENEFITS

 3.1  RETIREMENT BENEFITS.

      (a)   ELIGIBILITY. Upon the Retirement of a Member or Vested Former Member
            from the Company or an Affiliated Employer, he or she shall be
            entitled to the

                                      -14-
<PAGE>

            Retirement Benefit described in Section 3.1(b) hereof, payable in
            the form specified in Section 3.3.

      (b)   AMOUNT. The Retirement Benefit of a Member or Vested Former Member
            shall be an annual benefit equal to the difference between (i) and
            the sum of (ii), (iii), (iv) and (v) where:

            (i)   is 5% of his or her Average Final Compensation multiplied by
                  the number of his or her years of Service not in excess of ten
                  years, plus 2% of such Average Final Compensation multiplied
                  by the number of his or her years of Service over ten but not
                  in excess of 15 years;

            (ii)  is the Basic Plan Benefit payable to the Member or Vested
                  Former Member as of the date of his or her Retirement
                  expressed in the form of an annual life annuity, or, if the
                  Basic Plan Benefit becomes payable after the Member's or
                  Vested Former Member's Retirement, the Actuarial Equivalent
                  Value as of such date of the Basic Plan Benefit that would
                  become payable in the form of an annual life annuity starting
                  on the earliest possible date under the terms of the Basic
                  Plan;

            (iii) is the Other Retirement Income payable to the Member or Vested
                  Former Member as of the date of his or her Retirement
                  expressed in the form of an annual life annuity, or, if the
                  Other Retirement Income becomes payable after the Member's or
                  Vested Former Member's Retirement, the Actuarial

                                      -15-
<PAGE>

                  Equivalent Value as of such date of the Other Retirement
                  Income that would become payable in the form of an annual life
                  annuity starting on the earliest possible date under the terms
                  of the appropriate retirement arrangement; and

            (iv)  is the annual benefit payable to the Member or Vested Former
                  Member under the terms of the Predecessor to this Plan as of
                  the date of his or her Retirement, expressed in the form of an
                  annual life annuity.

 3.2  DEFERRED VESTED BENEFIT.

      (a)   ELIGIBILITY.

            (i)   Each Member and Vested Former Member who has completed five or
                  more years of Service and whose employment with the Company or
                  an Affiliated Employer terminates prior to Retirement, for a
                  reason other than Cause, death or Disability shall be entitled
                  to the Deferred Vested Benefit described in Section 3.2(b)
                  hereof, payable in the form specified in Section 3.3.

      (b)   AMOUNT. The Deferred Vested Benefit of a Member or Vested Former
            Member who terminates and who meets the eligibility requirements of
            Section 3.2(a) shall be an annual benefit equal to the difference
            between (i) and the sum of (ii), (iii), and (iv), where:

                                      -16-
<PAGE>

            (i)   is 5% of his or her Average Final Compensation, multiplied by
                  the number of his or her years of Service not in excess of ten
                  (10), plus 2% of such Average Final Compensation multiplied by
                  the number of his or her years of Service over ten but not in
                  excess of 15 years;

            (ii)  is the Basic Plan Benefit payable to the Member or Vested
                  Former Member as of the date his or her Deferred Vested
                  Benefit commences expressed in the form of an annual life
                  annuity, or, if the Basic Plan Benefit becomes payable after
                  the Member's or Vested Former Member's Deferred Vested Benefit
                  commences, the Actuarial Equivalent Value as of such date of
                  the Basic Plan Benefit that would become payable in the form
                  of an annual life annuity starting on the earliest possible
                  date under the terms of the Basic Plan;

            (iii) is the Other Retirement Income payable to the Member or Vested
                  Former Member as of the date his or her Deferred Vested
                  Benefit commences expressed in the form of an annual life
                  annuity, or, if the Other Retirement Income becomes payable
                  after the Member's or Vested Former Member's Deferred Vested
                  Benefit commences, the Actuarial Equivalent Value as of such
                  date of the Other Retirement Income that would become payable
                  in the form of an annual life annuity starting on the earliest
                  possible date under the terms of the appropriate retirement
                  arrangement; and

                                      -17-
<PAGE>

            (iv)  is the annual benefit payable to the Member or Vested Former
                  Member under the terms of the Predecessor to this Plan as of
                  the date his or her Deferred Vested Benefit commences,
                  expressed in the form of an annual life annuity.

 3.3  FORM OF PAYMENT.

      (a)   Except as provided under Section 3.3(b) or Section 3.3(c), the
            Retirement Benefit or Deferred Vested Benefit under this Plan, as
            the case may be, shall be payable in monthly installments in the
            form of a straight life annuity and without regard to any optional
            form of benefits elected under the Basic Plan. Payments shall
            commence on the first day of the calendar month coinciding with or
            next following (i) the Member's or Vested Former Member's
            Retirement, in the case of Retirement Benefits or (ii) the later of
            the date the Member or Vested Former Member attains age 55 or
            terminates employment, in the case of Deferred Vested Benefits.

      (b)   If a Member or Vested Former Member has made a Lump Sum Election
            pursuant to Section 3.4 and such Lump Sum Election becomes effective
            (i) prior to the date of such Member's or Vested Former Member's
            Retirement or termination of employment with the Company or an
            Affiliated Employer and (ii) while he or she was still a Member, the
            Retirement Benefit, or Deferred Vested Benefit under this Plan, as
            the case may be, shall be payable in the form or combination of
            forms of payment elected pursuant to such Lump Sum Election under
            Section 3.4 and

                                      -18-
<PAGE>

            without regard to any optional form of benefits elected under the
            Basic Plan. Any portion of the benefits hereunder payable in a lump
            sum shall be paid within 60 days following (i) the Member's or
            Vested Former Member's Retirement, in the case of Retirement
            Benefits or (ii) the later of the date the Member or Vested Former
            Member attains age 55 or terminates employment, in the case of
            Deferred Vested Benefits.

      (c)   Notwithstanding any Lump Sum Election made (or not made) under
            Section 3.3, if the lump sum value, determined in the same manner as
            provided under Section 3.4(a), of a Member's or Vested Former
            Member's Retirement, or Deferred Vested Benefit is $10,000 or less
            at the time such benefit is payable under this Plan, such benefit
            shall be payable as a lump sum.

 3.4  LUMP SUM ELECTION.

      (a)   A Member or Vested Former Member may elect to receive all, none, or
            a specified portion, as provided in Section 3.4(c), of his or her
            Retirement Benefit or Deferred Vested Benefit under the Plan as a
            lump sum and to receive any balance of such benefit in the form of
            an annuity; provided that any such Lump Sum Election shall be
            effective for purposes of this Plan only if the conditions of
            Section 3.4(b) are satisfied. A Member or Vested Former Member may
            elect a payment form different than the payment form previously
            elected by him or her under this Section 3.4(a) by filing a revised
            election form; provided that any such new election shall be
            effective only if the conditions of Section 3.4(b) are satisfied

                                      -19-
<PAGE>

            with respect to such new election. Any prior Lump Sum Election made
            by a Member that has satisfied the conditions of Section 3.4(b)
            shall remain effective for purposes of the Plan until such Member
            has made a new election satisfying the conditions of Section 3.4(b).
            The amount of any portion of a Member's or a Vested Former Member's
            Retirement Benefit or Deferred Vested Benefit payable as a lump sum
            under this Section 3.4 shall equal the present value of such portion
            of the benefit, and such present value shall be determined (i) based
            on a discount rate equal to 85% of the average of the 15-year
            non-callable U.S. Treasury bond yields as of the close of business
            on the last business day of each of the three months immediately
            preceding the date the annuity value is determined and (ii) using
            the 1983 Group Annuity Mortality Table.

      (b)   A Member's Election under Section 3.4(a) becomes effective only if
            all of the following conditions are satisfied: (i) such Member
            remains in the employment of the Company or an Affiliated Employer,
            as the case may be, for the full 12 calendar months immediately
            following the date of such election (the "Election Date"), except in
            the case of death or Disability of such Member (in which case
            Section 3.4 (d) shall apply) and (ii) such Member complies with the
            administrative procedures set forth by the Plan Administrator with
            respect to the making of a Lump Sum Election.

      (c)   A Member making an election under Section 3.4(a) may specify the
            portion of his Retirement or Deferred Vested Benefit under the Plan
            to be received in a lump sum as follows: 0%, 25%, 50%, 75%, or 100%.

                                      -20-
<PAGE>

      (d)   In the event a Member who has made an Election pursuant to Section
            3.4(a) dies or becomes Disabled while employed by the Company or an
            Affiliated Employer and such death or total and permanent Disability
            occurs during the 12 calendar-month period immediately following the
            Election Date, the condition under Section 3.4(b)(i) shall be deemed
            satisfied with respect to such Member.

 3.5  CESSATION OF BENEFITS. Subject to Section 3.8 hereof, no benefits or no
      further benefits, as the case may be, shall be paid to a Member, Vested
      Former Member or Surviving Spouse if the Member or Vested Former Member
      has:

      (a)   become a stockholder (unless such stock is listed on a national
            securities exchange or traded on a daily basis in the
            over-the-counter market and the Member's or Vested Former Member's
            ownership interest is not in excess of 2% of the company whose
            shares are being purchased), employee, officer, director or
            consultant of or to a company, or a member or an employee of or a
            consultant to a partnership or any other business or firm, which
            competes with any of the businesses identified in the Company's
            Employee Protection Plan, such Member or Vested Former Member
            accepts any form of compensation from such competing entity;

      (b)   been discharged from employment with the Company or any Affiliated
            Employer for Cause;

                                      -21-
<PAGE>

      (c)   failed to retain in confidence any and all confidential information
            concerning the Company or any Affiliated Employer and its respective
            business which was known or became known to the Member or Vested
            Former Member, except as otherwise required by law and except
            information (i) ascertainable or obtained from public information,
            (ii) received by the Member or Vested Former Member at any time
            after the Member's or Vested Former Member's employment by the
            Company or any Affiliated Employer terminated, from a third party
            not employed by or otherwise affiliated with the Company or any
            Affiliated Employer, or (iii) which was or became known to the
            public by any means other than a breach of this Section 3.5; or

      (d)   made disparaging comments about the Company or any Affiliated
            Employer in any communications, written or oral, with any
            individual, company, government body or agency or any other entity
            whatsoever. For purposes hereof, "disparage" shall mean any
            communication, including, but not limited to, any statements,
            actions or insinuations, made either directly or through a third
            party, that would tend to lessen the standing or stature of the
            Company or any Affiliated Employer in the eyes of a customer, a
            prospective customer, a shareholder or a prospective shareholder.

 3.6  NOTIFICATION OF CESSATION OF BENEFITS. Subject to Section 3.8 hereof, in
      any case described in Section 3.5, the Member, Vested Former Member or
      Surviving Spouse shall be given prior written notice that no benefits or
      no further benefits, as the case may be, will be paid to such Member,
      Vested Former Member or Surviving Spouse. Such written

                                      -22-
<PAGE>

      notice shall specify the particular act(s), or failures to act, and the
      basis on which the decision to cease paying his or her benefits has been
      made.

 3.7  REPAYMENT OF BENEFITS PAID AS LUMP SUM.

      (a)   Subject to Section 3.8 hereof, a Member or Vested Former Member who
            receives in a lump sum any portion of his or her Retirement Benefit
            or Deferred Vested Benefit pursuant to a Lump Sum Election, shall
            receive such lump sum portion of such Retirement Benefit or Deferred
            Vested Benefit subject to the condition that if such Member or
            Vested Former Member engages in any of the acts described in Section
            3.5(a), then such Member or Vested Former Member shall, within 60
            days after written notice by the Company, repay to the Company the
            amount described in Section 3.7(b).

      (b)   The amount described in this Section shall equal the amount of the
            Member's or Vested Former Member's lump sum benefit paid under this
            Plan to which such Member or Vested Former Member would not have
            been entitled, if such lump sum benefit had instead been payable in
            the form of an annuity under this Plan and such annuity payments
            were subject to the provisions of Section 3.5.

 3.8  CHANGE IN CONTROL.

      (a)   Anything in this Plan to the contrary notwithstanding:

                                      -23-
<PAGE>

            (i)   Any Member whose employment with the Company or an Affiliated
                  Employer is involuntarily terminated by the Company or an
                  Affiliated Employer at or within two years following a Change
                  in Control for a reason other than Cause or whose employment
                  is voluntarily terminated by the Member with Good Reason at or
                  within two years following a Change in Control shall be deemed
                  to have completed five years of service for purposes of
                  Section 3.2(a) hereof and any such Member as well as any
                  Member who Retires at or within two years following a Change
                  in Control shall be credited with three additional years of
                  Service for purposes of calculating the benefits payable under
                  Sections 3.1(b) or 3.2(b) hereof, as the case may be.

            (ii)  The benefits payable to any Member whose employment is
                  terminated at or within two years following a Change in
                  Control as provided in subsection (ii) above shall be paid in
                  accordance with Section 3.3 hereof.

            (iii) In the event of a Potential Change in Control or Change in
                  Control, the Company shall, not later than 15 days thereafter,
                  have established one or more so-called "rabbi" trusts and
                  shall deposit therein cash in an amount sufficient to provide
                  for full payment of all potential benefits payable under the
                  Plan at or following a Change in Control. Such rabbi trust(s)
                  shall be irrevocable and shall provide that the Company may
                  not, directly or indirectly, use or recover any assets of the
                  trust(s) until such time as all obligations which potentially
                  could arise hereunder have been settled and

                                      -24-
<PAGE>

                  paid in full, subject only to the claims of creditors of the
                  Company in the event of insolvency or bankruptcy of the
                  Company; provided, however, that if no Change in Control has
                  occurred within two years after such Potential Change in
                  Control, such rabbi trust(s) shall at the end of such two-year
                  period become revocable and may thereafter be revoked by the
                  Company.

            (iv)  the provisions of Sections 3.5 through 3.7 shall be of no
                  force or effect with respect to Members who Retire or
                  terminate employment within a two-year period following a
                  Change in Control.

                        SECTION 4 - DISABILITY BENEFITS

 4.1  DISABILITY BENEFITS.

      (a)   ELIGIBILITY. A Member who is enrolled for the maximum disability
            insurance coverage available under the Basic Disability Plan and who
            has become Disabled shall be entitled to the Disability Benefit
            described in Section 4.1(b).

      (b)   AMOUNT. The Disability Benefit of a Member entitled thereto shall be
            an annual benefit payable in monthly installments under this Plan
            during the same period as disability benefits are actually paid by
            the Basic Disability Plan, in an amount equal to 60% of the Member's
            Covered Earnings, offset by the Member's (i) Basic Disability Plan
            Benefit, (ii) Basic Plan Benefit, if the Basic Disability Plan

                                      -25-
<PAGE>

            Benefit does not already include an offset for such Basic Plan
            Benefit, and (iii) Other Disability Income.

                    SECTION 5 - SURVIVING SPOUSE'S BENEFITS

 5.1  DEATH PRIOR TO BENEFIT COMMENCEMENT. Upon the death of a Member or Vested
      Former Member, prior to the commencement of his or her Retirement Benefit
      or Deferred Vested Benefit hereunder, any such Member shall be deemed to
      have completed five years of Service for purposes of Section 3.2(a) and
      his or her Surviving Spouse will be entitled to a Surviving Spouse's
      Benefit under this Plan equal to 50% of the Retirement or Deferred Vested
      Benefit that would have been provided from the Plan had the Member or
      Vested Member retired from or terminated employment with the Company or an
      Affiliated Employer on the date of death.

 5.2  DEATH ON OR AFTER BENEFIT COMMENCEMENT. Upon the death of a Vested Former
      Member while he or she is receiving Retirement or Deferred Vested
      Benefits, his or her Surviving Spouse shall receive a Surviving Spouse's
      Benefit equal to 50% of the Benefit he or she was receiving at the time of
      death. Notwithstanding the foregoing, no benefit shall be payable under
      this Section 5.2 to the extent a Retirement Benefit or Deferred Vested
      Benefit was previously paid to a Member or Vested Former Member in the
      form of a lump sum.

 5.3  COMMENCEMENT OF SURVIVING SPOUSE'S BENEFIT. Except as provided in Section
      5.4, the Surviving Spouse's Benefit provided under Sections 5.1 or 5.2
      will be payable monthly, commencing on the first day of the month
      coincident with or next following the date of

                                      -26-
<PAGE>

      the Member's or Vested Former Member's death, or if the Member or Vested
      Former Member had not attained age 55, on the date such Member or Vested
      Former Member would have attained age 55 had he or she lived. Such
      benefits shall continue until the first day of the month in which the
      Surviving Spouse dies.

 5.4  LUMP SUM PAYMENT.

      (a)   If a Member or a Vested Former Member made an Election under Section
            3.4 but such Member or Vested Former Member died prior to such lump
            sum payment, the Surviving Spouse's Benefit payable under Section
            5.1 hereof will be payable in the form or combination of forms of
            payment so elected by such Member or Vested Former Member pursuant
            to such Lump Sum Election. The amount of any lump sum payment under
            the Plan shall be determined using the actuarial assumptions set
            forth in Section 3.4(a).

      (b)   If the lump sum value, determined in the same manner as provided
            under Section 3.4(a), of a Surviving Spouse's Benefit is $10,000 or
            less at the time such Surviving Spouse's Benefit is payable under
            this Plan, such benefit shall be payable as a lump sum.

      (c)   Any Surviving Spouse's Benefit which is payable as a lump sum shall
            be paid within 60 days after the date when any portion of such
            benefit payable in annuity form commences or would commence if any
            portion of such Surviving Spouse's Benefit were payable as an
            annuity as set forth in Section 5.3.

                                      -27-
<PAGE>

 5.5  REDUCTION. Notwithstanding the foregoing provisions of Section 5, the
      amount of a Surviving Spouse's Benefit shall be reduced by one percentage
      point for each year (where a half year or more is treated as a full year)
      in excess of ten years that the age of the Member or Vested Former Member
      exceeds the age of the Surviving Spouse.

                         SECTION 6 - PLAN ADMINISTRATOR

 6.1  DUTIES AND AUTHORITY. The Plan Administrator shall be responsible for the
      administration of the Plan and may delegate to any management committee,
      employee, director or agent its responsibility to perform any act
      hereunder, including, without limitation, those matters involving the
      exercise of discretion; provided, that such delegation shall be subject to
      revocation at any time at the Plan Administrator's discretion. The Plan
      Administrator shall have the sole discretion to determine all questions
      arising in connection with the Plan, to interpret the provisions of the
      Plan and to construe all of its terms, to adopt, amend, and rescind rules
      and regulations for the administration of the Plan, and generally to
      conduct and administer the Plan and to make all determinations in
      connection with the Plan as may be necessary or advisable. All such
      actions of the Plan Administrator shall be conclusive and binding upon all
      Members, Former Members, Vested Former Members, Surviving Spouses and
      other persons.

 6.2  CLAIMS PROCEDURE. A Member, Former Member or Vested Former Member or his
      or her authorized representative shall have 60 days after receipt of
      written notification of denial of a claim for benefits under the Plan to
      request a review of the denial by making written

                                      -28-
<PAGE>

      request to the Plan Administrator and may review pertinent documents and
      submit issues and comments in writing within such 60-day period.

      Not later than 60 days after receipt of the request for review, the Plan
      Administrator shall render and furnish to the claimant a written decision,
      which shall make specific references to pertinent Plan provisions on which
      it is based. If special circumstances require an extension of time for
      processing, the decision shall be rendered as soon as possible, but not
      later than 120 days after receipt of the request for review, provided that
      written notice and explanation of the delay are given to the claimant
      prior to commencement of the extension. Such decision by the Plan
      Administrator shall not be subject to further review. If a decision on
      review is not furnished to a claimant within the specified time period,
      the claim shall be deemed to have been denied on review.

                           SECTION 7 - MISCELLANEOUS

 7.1  AMENDMENT; TERMINATION. The Board of Directors of the Company, may, in its
      sole discretion, terminate, suspend or amend this Plan at any time or from
      time to time, in whole or in part; provided, however, that no termination,
      suspension or amendment of the Plan may adversely affect (a) a Member's or
      Vested Former Member's benefit under the Plan to which he or she is
      entitled hereunder, or, (b) a Vested Former Member's right or the right of
      a Surviving Spouse to receive or to continue to receive a benefit in
      accordance with the Plan, such benefits or rights as in effect on the date
      immediately preceding the date of such termination, suspension or
      amendment. Notwithstanding the foregoing, the Employee Benefits Committee
      of the Company may amend the Plan

                                      -29-
<PAGE>

      without the approval of the Board of Directors of the Company with respect
      to amendments that such Committee determines do not have a significant
      effect on the cost of the Plan.

 7.2  NO EMPLOYMENT RIGHTS. Nothing contained herein will confer upon any
      Member, Former Member or Vested Former Member the right to be retained in
      the service of the Company or any Affiliated Employee, nor will it
      interfere with the right of the Company or any Affiliated Employer to
      discharge or otherwise deal with Members, Former Members or Vested Former
      Members with respect to matters of employment.

 7.3  PAYOUT IN DISCRETION OF THE PLAN ADMINISTRATOR. Notwithstanding anything
      herein to the contrary, at any time following the termination of service
      of the Member or Vested Former Member, the Plan Administrator may
      authorize, under uniform rules applicable to all Members, Vested Former
      Members and Surviving Spouses under the Plan, a lump sum distribution of a
      Member's, Vested Former Member's and/or Surviving Spouse's Retirement
      Benefit or Surviving Spouse's Benefit under the Plan in an amount equal to
      the Actuarial Equivalent Value of such Retirement Benefit or Surviving
      Spouse's Benefit, in full satisfaction of all present and future Plan
      liability with respect to such Member, Vested Former Member and/or
      Surviving Spouse, if the amount of such present value is less than
      $250,000. Such lump sum distribution may be made without the consent of
      the Member, Vested Former Member or Surviving Spouse.

 7.4  UNFUNDED STATUS. Members and Vested Former Members shall have the status
      of general unsecured creditors of the Company, and this Plan constitutes a
      mere promise by the

                                      -30-
<PAGE>

      Company to make benefit payments at the time or times required hereunder.
      It is the intention of the Company that this Plan be unfunded for tax
      purposes and for purposes of Title I of ERISA and any trust created by the
      Company and any assets held by such trust to assist the Company in meeting
      its obligations under the Plan shall meet the requirements necessary to
      retain such unfunded status.

 7.5  ARBITRATION. Any dispute or controversy arising under or in connection
      with the Plan shall be settled exclusively by arbitration in New York, New
      York in accordance with the rules of the American Arbitration Association
      in effect at the time of such arbitration. The Company shall pay the
      entire costs of any proceeding brought by a Member, Vested Former Member,
      Former Member, or Surviving Spouse hereunder, including the fees and
      expenses of counsel and pension experts engaged by such person, and such
      expenses shall be reimbursed promptly upon evidence that such expenses
      have been incurred without awaiting the outcome of the proceedings;
      provided however, that such costs and expenses shall be repaid to the
      Company by the recipient of same if it is finally determined by the
      arbitrators that the position taken by such person was entirely without
      merit. Failure of such person to prevail in any dispute or controversy
      shall not be the sole basis on which such determination shall be made.

 7.6  NO ALIENATION. A Member's or Vested Former Member's right to benefit
      payments under the Plan shall not be subject in any manner to
      anticipation, alienation, sale, transfer, assignment, pledge, encumbrance,
      attachment or garnishment by creditors or such Member or Vested Former
      Member or his or her Surviving Spouse.

                                      -31-
<PAGE>

 7.7  WITHHOLDING. The Company may withhold from any benefit under the Plan an
      amount sufficient to satisfy its tax withholding obligations.

 7.8  GOVERNING LAW. The Plan shall be governed by and construed in accordance
      with the laws of the State of New York applicable to contracts made and to
      be performed in such state to the extent not preempted by federal law.

 7.9  SUCCESSORS. The Company shall require any successor (whether direct or
      indirect, by purchase, merger, consolidation or otherwise) to all or
      substantially all of the business and/or assets of the Company to
      expressly assume and agree to perform the obligations of the Company under
      this Plan in the same manner and to the same extent that the Company would
      have been required to perform such obligations if no such succession had
      taken place and such assumption shall be an express condition to the
      consummation of any such purchase, merger, consolidation or other
      transaction.

 7.10 INTEGRATION. In the event of any conflict or ambiguity between this
      Plan and the terms of any employment agreement between a Member and the
      Company or any Change in Control Agreement between a Member and the
      Company (this Plan and any such employment agreement or Change in Control
      Agreement being collectively referred to herein as the "arrangements"),
      such conflict or ambiguity shall be resolved in accordance with the terms
      of that arrangement which are most beneficial to the Member; provided,
      however, that no such resolution of any such conflict or ambiguity shall
      operate to cause the Member to receive duplicate payments or benefits
      under the arrangements.

                                      -32-
<PAGE>

      IN WITNESS WHEREOF, the Company has caused this document to be executed by
its officer effective December 19, 2000.

IMS Health Incorporated

By: /s/ Robert H. Steinfeld
    -----------------------

Its: SENIOR VICE PRESIDENT, GENERAL COUNSEL AND
      CORPORATE SECRETARY

Date: DECEMBER 19, 2000

                                      -33-

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00022-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00022-of-00352.parquet"}]]