Document:

<PAGE>   1
                                                                    EXHIBIT 10.5

FLUOR CORPORATION AND SUBSIDIARIES
        Management  Manual

================================================================================

Section:       Compensation                                Page:        125

Subject:       TAX SERVICES PLAN                           Effective:   09-07-98

Applies To:    Fluor Corporation and its Subsidiaries      Supersedes:  11-01-93

================================================================================

PURPOSE

The purpose of this Plan is to provide eligible executives of Fluor Corporation
and its subsidiaries with assistance in personal tax compliance and planning.

ELIGIBILITY

Officers of Fluor Corporation and its designated subsidiaries in Salary Grade 32
or above are authorized to participate in this Plan. Officers in Salary Grades
29-31 may be approved for participation at the $5,000 level by the Executive
Committee or the Office of the President, Fluor Daniel, Inc.

PROCEDURES

Charges for services rendered under this Plan for executives of Fluor
Corporation, Fluor Daniel, Inc., Fluor Constructors International, Inc., and all
divisions of those companies, should be forwarded to the vice president, Human
Resources and Administration, Fluor Corporation, for approval and payment. All
other subsidiaries will be responsible for maintaining and administering this
Plan under the general provisions established herein.

Total costs incurred by each executive covered by this Plan may not exceed the
Maximum Assistance Amount for a calendar year as indicated below. These amounts
are calendar year limitations, which will be applied without regard to the
particular tax returns prepared or consulting services rendered. Costs in excess
of the maximum established for the executive will be charged to the individual's
personal account.

Charges, up to the Maximum Assistance Amount, paid by Fluor will be included in
each participant's total compensation as reported to federal and state taxing
authorities.

<PAGE>   2

FLUOR CORPORATION AND SUBSIDIARIES
        Management  Manual

================================================================================

Section:       Compensation                                Page:        126

Subject:       TAX SERVICES PLAN                           Effective:   09-07-98
                 (Continued)
Applies To:    Fluor Corporation and its Subsidiaries      Supersedes:  11-01-93

================================================================================

SCHEDULE OF MAXIMUM ASSISTANCE AMOUNTS

<TABLE>
<CAPTION>
                                                 Maximum
                                                Assistance
            Salary Grade                          Amount
            ------------                        ----------
            <S>                                 <C>
               41 - 43                            $25,000
               36 - 40                             15,000
               32 - 35                              5,000
</TABLE>

In the event of the death of an eligible executive, this Plan will continue in
force for expenses resulting from the calendar year in which the death occurred.
Services provided by this Plan will be made available to the executive's
designated beneficiary up to the applicable Maximum Assistance Amount, less any
payments previously made during that year.

All benefits under this Plan will immediately cease for those executives who are
terminated from the company for any reason other than death, retirement or
permanent and total disability.<PAGE>   1

                                                                    EXHIBIT 10.6

FLUOR CORPORATION AND SUBSIDIARIES
        Management  Manual

================================================================================

Section:       Compensation                               Page:         127

Subject:       PERSONAL FINANCIAL COUNSELING PLAN         Effective:    09-07-98

Applies To:    Fluor Corporation and its Subsidiaries     Supersedes:   11-01-93

================================================================================

PURPOSE

The purpose of this Plan is to encourage executives of Fluor Corporation and its
designated subsidiaries to meet their overall financial objectives through
personal financial counseling services.

ELIGIBILITY

Those officers of Fluor Corporation and its subsidiaries in Salary Grade 32 or
above are authorized to participate in this Plan. Officers in Salary Grades
29-31 may be approved for participation by the Executive Committee or Office of
the President, Fluor Daniel, Inc.

SCOPE OF SERVICES

Expenses incurred and fees charged by qualified financial consultants of the
executive's choice for personal financial profiles, forecasts, investment plan
development and estate planning are included.

REIMBURSEMENT

The cost of such services up to the Maximum Assistance Amount for each of the
first two years the executive is eligible to participate in the Plan, plus an
amount up to the Maximum Assistance Amount during the year of the executive's
retirement are eligible for reimbursement.

In the event of the death of an eligible executive prior to retirement, services
provided by this Plan will be made available to the executive's designated
beneficiary up to the Maximum Assistance Amount.

In the event of the death of an eligible executive during the year of
retirement, services provided by this Plan will be made available to the
executive's designated beneficiary up to the Maximum Assistance Amount less any
payments previously made during that year.

All benefits under this Plan will immediately cease for those executives who are
terminated from the company for any reason other than death, retirement or
permanent and total disability.

<PAGE>   2

FLUOR CORPORATION AND SUBSIDIARIES
        Management  Manual

================================================================================

Section:       Compensation                               Page:         128

Subject:       PERSONAL FINANCIAL COUNSELING PLAN         Effective:    09-07-98

Applies To:    Fluor Corporation and its Subsidiaries     Supersedes:   11-01-93

================================================================================

SCHEDULE OF MAXIMUM ASSISTANCE AMOUNTS

<TABLE>
<CAPTION>
                                                 Maximum
                                                Assistance
            Salary Grade                          Amount
            ------------                        ----------
            <S>                                 <C>
               41 - 43                             $6,000
               36 - 40                              4,000
               32 - 35                              3,000
</TABLE>

PROCEDURES

The Corporate Human Resources group is responsible for the administration of
this Plan for those executives of Fluor Corporation, Fluor Daniel, Inc., Fluor
Constructors International, Inc., and all divisions of those companies. Bills or
receipts should be submitted to the vice president, Human Resources and
Administration, in Irvine for approval and final forwarding to the appropriate
accounting department for payment. Total charges paid by Fluor will be included
in each participant's total compensation as reported to federal and state taxing
authorities.

All other subsidiaries will be responsible for maintaining and administering
this Plan under the general provisions established above for their eligible
executives.<PAGE>   1

                                                                    EXHIBIT 10.7

FLUOR CORPORATION AND SUBSIDIARIES
        Management  Manual

================================================================================

Section:      Compensation                                 Page:        136

Subject:     OFFICER AUTOMOBILE OR AUTOMOBILE ALLOWANCE    Effective:   07-01-98

Applies To:  Fluor Corporation and Selected Subsidiaries   Supersedes:  NEW

================================================================================

GENERAL POLICY

The company may provide company automobiles or automobile allowances as
perquisites to attract, retain and reward officers of Fluor Corporation and
selected subsidiaries.

ELIGIBILITY

Executives who are officers of Fluor Corporation, Fluor Daniel, Inc. and Fluor
Constructors, Inc. and who are eligible to participate in the Fluor Corporation
and subsidiaries Executive Incentive Plan.

PROCEDURE

A.    An automobile or automobile allowance may be provided to company officers
      at the discretion of the company.

B.    Whether to provide company owned automobiles or automobile allowances will
      be based on applicable tax legislation, local competitive practices and at
      the convenience of the company.

C.    Officers provided an automobile or automobile allowance are expected to
      have a clean, well maintained, four-door vehicle suitable for transporting
      clients, business associates or company guest.

D.    The Chief Executive Officer of Fluor Corporation will be provided an
      automobile allowance of $1,900 per month. The President of Fluor
      Corporation $1,600 per month. Inside Directors of Fluor Corporation $1,400
      per month. The company will provide these officers with company provided
      automobile insurance, and reimbursement for automobile maintenance and
      business related gasoline expenditures.

E.    Designated Senior Executive Officers will receive $800 per month and all
      other eligible officers $600 per month. All automobile maintenance and
      gasoline expenses will be at the employee's expense.

G.    Officers, receiving an automobile allowance, will be provided automobile
      insurance coverage by the company for one automobile of the employee's
      choice.

H.    Officers outside of the United States may be provided an automobile in
      lieu of an automobile allowance when local customs and competitive
      practices dictate.

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