Document:

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                                                                   EXHIBIT 10(i)

                                 FIFTH AMENDMENT
                                       OF
                  USG CORPORATION SUPPLEMENTAL RETIREMENT PLAN

             (As Amended and Restated Effective as of July 1, 1997)

                  WHEREAS, USG Corporation Supplemental Retirement Plan (the
"Plan"), established effective January 1, 1976 and amended from time to time,
was last amended and restated in its entirety effective as of July 1, 1997; and

                  WHEREAS, amendment of the Plan now is considered desirable;

                  NOW, THEREFORE, pursuant to the amending power reserved to USG
Corporation as the "Company" under Section 7 of the Plan, as amended, the Plan
be and is further amended, effective September 20, 2001, by adding the following
at the end of subsection 3.2 of the Plan:

         "For purposes of determining a Participant's Part A Supplemental
         Benefits and the Part A Supplemental Death Benefits payable on his
         behalf, payments made under the USG Corporation Key Employee Retention
         Plan shall be considered earnings at the time such payments are made
         (if the Participant is then an active participant in the Retirement
         Plan), not at the time the Services are performed for which payment is
         received."

                  IN WITNESS WHEREOF, the Company has caused these presents to
be signed on its behalf by an officer thereunto duly authorized this 21st day of
December, 2001.

                                           USG CORPORATION

                                           By:
                                              Its: Vice President, Compensation,
                                                     Benefits And Administration

                                       80<PAGE>

                                                                   EXHIBIT 10(q)

                                    YEAR 2001

                                     ANNUAL
                              MANAGEMENT INCENTIVE
                                     PROGRAM

                                 USG CORPORATION

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                                     PURPOSE

To enhance USG Corporation's ability to attract, motivate, reward and retain key
employees of the Corporation and its operating subsidiaries and to align
management's interests with those of the Corporation's stockholders by providing
incentive award opportunities to managers who make a measurable contribution to
the Corporation's business objectives.

                                  INTRODUCTION

This Annual Management Incentive Program is in effect from January 1, 2001
through December 31, 2001.

                                   ELIGIBILITY

Individuals eligible for participation in this Program are those officers and
other key employees occupying management positions in Broadband 11 or higher.
Employees who participate in any other annual incentive program of the
Corporation or any of its subsidiaries are not eligible to participate in this
Program but could be considered for special awards.

                                      GOALS

For the 2001 Annual Management Incentive Program, Net Earnings ,Operating Profit
and Net Debt goals for USG Corporation, Subsidiaries and Profit Centers will be
determined by the Grants and Awards Subcommittee of the Compensation and
Organization Committee of the USG Board of Directors (the "Subcommittee") after
considering recommendations submitted from USG Corporation and Operating
Subsidiaries. Goals identified in this program as "Corporate" are defined as USG
consolidated goals. Except in the case of a Named Executive Officer (as defined
in the Administrative Guidelines below), Profit Center goals may be adjusted by
the Chairman of USG Corporation if business conditions or other significant
unforeseen circumstances beyond the control of the Profit Center have a major
impact on opportunity.

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                                  AWARD VALUES

For the Annual Management Incentive Program, position target incentive values
are based on level of accountability and are expressed as a percent of approved
annualized salary. Resulting award opportunities represent a fully competitive
incentive opportunity for 100% (target) achievement of Corporate and/or Profit
Center goals:

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                                                                 POSITION TARGET
                                                                 INCENTIVE
Chairman, President & CEO, USG Corporation                                   70%

Senior Vice President, USG Corporation                                       50%
President North American Building Systems

Senior Vice President, USG Corporation
President, Growth Initiatives and International

Executive Vice President & Chief Financial Officer, USG Corporation

Vice President, USG Corporation;
President & CEO, L & W Supply Corporation

--------------------------------------------------------------------------------
USG CORPORATION & OPERATING SUBSIDIARIES
         OFFICERS AND MANAGERS
         Senior Vice President & Chief Technology Officer                    45%
         Senior Vice President & Controller, USG Corporation;
            And Executive Vice President Financial Operations, North
            American Gypsum and Worldwide Ceilings
         Vice President & General Counsel, USG Corporation
--------------------------------------------------------------------------------
         Vice President Human Resources, USG Corporation                     40%
         Vice President Research & Technology, USG Corporation
         Vice President & Chief Information Officer, USG Corporation
         Vice President Communications, USG Corporation
         Vice President Corporate Customer Relations
         Senior Vice President International, USG Interiors, Inc
         Vice President and Treasurer, USG Corporation
--------------------------------------------------------------------------------
USG CORPORATION, OPERATING SUBSIDIARIES & PROFIT CENTERS
         OFFICERS AND MANAGERS
         Position Reference Point: $164,220 and over                         35%
         Position Reference Point: $150,840 - $164,219                       30%
         Position Reference Point: $137,520 - $150,839                       25%
         Position Reference Point: $123,480 - $137,519                       20%
         Position Reference Point: $110,040 - $123,479                       15%
         Position Reference Point: $ 96,900 - $110,039                       10%
--------------------------------------------------------------------------------

                                     AWARDS

Incentive awards for all participants in the 2001 Annual Management Incentive
Program will be reviewed and approved by the Subcommittee.

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For all participants, the annual incentive award opportunity is the annualized
salary in effect at the beginning of the calendar year (March 1 of the calendar
year for the seventeen most senior executives) multiplied by the applicable
position target incentive value percent.

Incentive awards for 2001 will be based on a combination of three elements
listed below:

I.       CORPORATE NET EARNINGS:        80% OF INCENTIVE

         Based on the Corporation's year-end financial statements. For the top
         seventeen senior executives, this portion of the award is based 100% on
         Corporate Net Earnings. All participants will have at least half of the
         80% weighting on financial goals based on Corporate Net Earnings.

                                      (OR)

         OPERATING PROFIT:
         Profit Center specific goals (net sales less cost of sales and selling
         and administrative expenses) based on the Corporation's year-end
         financial statements at no more than 40% of the total weighting on
         financial goals, with the other 40% on Corporate Net Earnings.

         NET EARNINGS and OPERATING PROFIT segment award amounts will be
         determined according to the following schedule:

<Table>
<Caption>
                Net Earnings/                             Adjustment Factor for Corporate
         Operating Profit Achievement                       or Profit Center Performance
         <S>                                              <C>
         Below     75%                                                   0%
                   75%                                                  50%
                   80%                                                  60%
                   90%                                                  80%
                  100%                                                 100%
                  110%                                                 120%
                  120%                                                 140%
                  140%                                                 180%
                  150%                                                 200%
</Table>

         Earnings or Operating Profit Achievement results and adjustment factors
         between the thresholds listed above are prorated.

         Except in the case of a Named Executive Officer, other appropriate
         performance measures may be assigned as approved by the Subcommittee.

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II.      PERSONAL PERFORMANCE:          20% OF INCENTIVE

         Except with respect to the seventeen (17) most senior executives
         (including the Named Executive Officers) whose awards are based solely
         on achievement of Corporate Net Earnings, participants will have a
         second segment comprising 20% of their incentive award based upon their
         individual Personal Performance Rating according to the following
         schedule:

         <Table>
         <Caption>
         Personal                                          Personal Performance
         Performance Rating                                Adjustment Range
         -----------------------------------------------------------------------------------------
        <S>                                                <C>
         Far Exceeded Expectations                         1.70 - 2.00
         -----------------------------------------------------------------------------------------
         Exceeded Expectations                             1.20 - 1.50
         -----------------------------------------------------------------------------------------
         Achieved Expectations                             1.00 - 1.10
         -----------------------------------------------------------------------------------------
         Partially Achieved Expectations                   0.80 - 0.90
         -----------------------------------------------------------------------------------------
         Did Not Meet Expectations                         No Award will be paid under any
                                                           segment of this plan, including
                                                           Part B.
         -----------------------------------------------------------------------------------------
         </Table>

         o  An award must be earned in the Corporate Net Earnings segment or the
            cash generation (Corporate Net Debt) segment, or both, to qualify
            for an award in the Personal Performance Segment. If a participant
            has financial goals split evenly between Corporate Net Earnings and
            Profit Center Operating Profit, and Corporate Net Earnings does not
            generate an award, and Corporate Net Debt does not generate an
            award, the participant will not receive an award under the Personal
            Performance segment, regardless of any award earned under the Profit
            Center Operating Profit portion.

         o  A Personal Performance Rating of DNM (Did Not Meet Expectations)
            disqualifies the participant from any portion of the award,
            including Cash Generation (Corporate Net Debt).

         o  Each Annual Management Incentive Program participant is required to
            have a personal objective on diversity. Operating unit managers
            should have objectives on market share, customer satisfaction, cost
            reduction, and/or volume increase, etc.

III.     CASH GENERATION IS DEFINED AS CORPORATE NET DEBT:  FOR EACH $1 MILLION
         REDUCTION OF NET DEBT AS OF DECEMBER 31, 2001 VERSUS GOAL NET DEBT AS
         OF DECEMBER 31, 2001, PARTICIPANTS WILL EARN AN ADDITIONAL .5 PERCENT
         OF THEIR PAR AWARD.

         Corporate Net Debt is measured as Total Debt minus cash. The Cash
         Generation (Corporate Net Debt) portion of the award is in addition to
         the award amount generated in Parts I and II.

         For each $1 Million in reduction of actual Net Debt as of December 31,
         2001 versus goal Net Debt as of December 31, 2001, participants will
         earn an additional 0.5% of par. The 0.5% of par will be computed

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         against the actual Corporate Net Debt results rounded to the nearest
         thousand dollars. The Cash Generation (Corporate Net Debt) award is not
         dependent on achieving the Earnings/Operating Profit Goal. Primary
         areas where participants can impact net debt include inventory
         reduction, receivables collection, extension of payables and expense
         reduction. The Corporate Net Debt results shall be adjusted to exclude
         the difference between the goal amount and the actual amount for
         capital spending and asbestos, the impact of any restructuring
         activity, equity transactions, capital structure transactions, changes
         in the common stock dividend and net material losses from catastrophes
         or acts of God aggregating in excess of $10 million.

TOTAL PROGRAM:

         o  The individual maximum incentive award for all segments of this
            Program is 200% of the target incentive opportunity.

         o  The total of all incentive awards paid under this program will not
            exceed 8.0% of USG Corporation's 2001 consolidated operating profit.
            In the even that awards otherwise payable pursuant to the Annual
            Management Incentive Program exceed such amount, all awards will be
            reduced prorata to an aggregate amount equal to 8.0%

         o  Target incentive award opportunities and calculations of awards for
            participants will be based on the achievement of specific Corporate
            Net Earnings, Group, Profit Center Operating Profit and Personal
            Performance as displayed below, or as otherwise may be established
            subject to approval of the Chairman:

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<Table>
<Caption>
                                                BASIS FOR FINANCIAL MEASURES                     BASIS FOR
                                                      INCENTIVE AWARD                       PERSONAL PERFORMANCE
PARTICIPANTS                                  (80% TO 100% OF TARGET INCENTIVE)                INCENTIVE AWARD
------------------------------------------------------------------------------------------------------------------------------
<S>                                            <C>                                                     <C>
USG CORPORATION

-   Senior Executive Management                100% Net Earnings, USG Corporation                      0%

-   USG Corporation Staff                      80% Net Earnings, USG Corporation                      20%

BUILDING SYSTEMS

-   Operating Companies Staff;                 80% Net Earnings, USG Corporation                      20%

-   General Mgr - IGD                          40% Net Earnings, USG Corporation                      20%
-   General Mgr - Materials Division           40% Operating profit, Profit Center
-   Profit Center Staff

-   President & General Mgr, CGC, Inc          40% Net Earnings, USG Corporation                      20%
                                               40% Operating profit, CGC, Inc

-   President & General Mgr, YPSA              40% Net Earnings, USG Corporation                      20%
                                               40% Operating profit, YPSA

-   CGC, Inc Staff                             40% Net Earnings, USG Corporation                      20%
                                               40% Operating profit, CGC, Inc

-   Customer Service Staff                     80% Net Earnings, USG Corporation                      20%

-   Sr VP International, USG Interiors, Inc.   50% Net Earnings, USG Corporation                       0%
                                               50% Operating Profit, USG International

-   International Operations                   40% Net Earnings, USG Corporation
                                               40% Operating Profit, USG International                20%

L&W SUPPLY CORPORATION

-   Pres & CEO, L&W Supply                     100% Net Earnings, USG Corporation                      0%

-   L&W Supply Corporation Staff               40% Net Earnings, USG Corporation                      20%
                                               40% Operating profit, L&W Supply
</Table>

6.       SPECIAL AWARDS

         In addition to the incentive opportunity provided by this Program, a
         special award may be recommended for any participant or
         non-participant, other than a Named Executive Officer, who has made an
         extraordinary contribution to the Corporation's welfare or earnings.

GENERAL PROVISIONS

1.       The Subcommittee shall review and approve the awards recommended for
         officers and other employees who are eligible participants in the 2001
         Annual Management Incentive Program. The Subcommittee shall submit to
         the Board of Directors, for their ratification, a report of the awards
         for all eligible participants including corporate officers approved by
         the Subcommittee in accordance with the provisions of the Program.

2.       The Subcommittee shall have full power to make the rules and
         regulations with respect to the determination of achievement of goals
         and the distribution of awards. No awards will be made until the
         Subcommittee has certified financial achievements and applicable awards
         in writing.

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3.       The judgement of the Subcommittee in construing this Program or any
         provisions thereof, or in making any decision hereunder, shall be final
         and conclusive and binding upon all employees of the Corporation and
         its subsidiaries whether or not selected as beneficiaries hereunder,
         and their heirs, executors, personal representatives and assigns.

4.       Nothing herein contained shall limit or affect in any manner or degree
         the normal and usual powers of management, exercised by the officers
         and the Board of Directors or committees thereof, to change the duties
         or the character of employment of any employee of the Corporation or to
         remove the individual from the employment of the Corporation at any
         time, all of which rights and powers are expressly reserved.

5.       No award will be paid to a Program participant who is not a regular
         full-time employee in good standing at the end of the calendar year to
         which the award applies. Part time employees may be eligible for the
         program upon approval by the Vice President Human Resources, provided
         that employee is at a salary band level that qualifies and is in good
         standing at the end of the calendar year to which the award applies. An
         award which would otherwise be payable based on goal achievement may be
         recommended in the event of retirement, disability, death or approved
         unpaid leave, prorated for the number of months paid during the year.
         An award may also be recommended in the event a participant is
         discharged without cause from the employment of the company during the
         year.

6.       The awards made to employees shall become a liability of the
         Corporation or the appropriate subsidiary as of December 31, 2001 and
         all payments to be made hereunder will be made as soon as practicable
         after said awards have been approved.

ADMINISTRATIVE GUIDELINES

1.       Award values will be based on annualized salary in effect for each
         qualifying participant at the beginning of the year (March 1 for the
         seventeen most senior executives). Any change in duties, dimensions or
         responsibilities of a current position resulting in an increase or
         decrease in salary range reference point or market rate will result in
         pro-rata incentive award. Respective reference points, target incentive
         values or goals will be applied based on the actual number of full
         months of service at each position. This does not apply to a Named
         Executive Officer, in which case any change in reference points, target
         incentive values or goals, for any reason, shall not become effective
         until January 1 of the following year.

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2.       As provided by the Program, no award is to be paid any participant who
         is not a regular full-time employee, (or an approved part time
         employee) in good standing at the end of the calendar year to which the
         award applies. However, in the event an eligible participant with three
         (3) or more months of active service in the Program year subsequently
         retires, becomes disabled or dies, or is discharged from the employment
         of the Company without cause, the participant (or beneficiary) may
         receive an award which would otherwise be payable based on goal
         achievement, prorated for the actual months of active service during
         the year.

3.       Employees participating in any other incentive or bonus program of the
         parent Corporation or a Subsidiary who are transferred during the year
         to a position covered by the Annual Management Incentive Program (other
         than a Named Executive Officer) will be eligible to receive a potential
         award prorated for actual full months of service in the two positions
         with the respective incentive program and target incentive values to
         apply. For example, a Marketing Manager promoted to Director, Marketing
         on August 1, will be eligible to receive a prorata award for seven
         months based on the Marketing Manager Plan provisions and values, and
         for five months under the Annual Management Incentive Program
         provisions and target incentive values.

4.       In the event of transfer of an employee (other than a Named Executive
         Officer) from an assignment which does not qualify for participation in
         any incentive or bonus plan to a position covered by the Annual
         Management Incentive Program, the employee is eligible to participate
         in the Annual Management Incentive Program with any potential award
         prorated for the actual months of service in the position covered by
         the Program during the year. A minimum of three months of service in
         the eligible position is required.

5.       Participation during the current Program year for individuals employed
         from outside the Corporation is possible with any award to be prorated
         for actual full months of service
         in the eligible position. A minimum of three full months of eligible
         service is required for award consideration.

6.       Exceptions to established administrative guidelines can only be made by
         the Subcommittee and only with respect to participants other than Named
         Executive Officers.

7.       For purposes of this Program, a "NAMED EXECUTIVE OFFICER" will include
         any executive officer who is deemed a "named executive officer" for
         2001 under Item 402 (a)(3) of Regulation S-K under the Securities
         Exchange Act of 1934 and was employed by the Corporation or a
         Subsidiary on the last day of the year.

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