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                                                                    EXHIBIT 10.G

                                    VIAD CORP
                           DEFERRED COMPENSATION PLAN
                  AMENDED AND RESTATED AS OF NOVEMBER 21, 2002

1.    PURPOSE OF THE PLAN.

      The purpose of the Deferred Compensation Plan (the Plan) is to provide a
select group of management or highly compensated employees of Viad Corp (the
Corporation) and its subsidiaries with an opportunity to defer the receipt of
incentive compensation awarded to them under the Management Incentive Plan, the
Performance Unit Incentive Plan and certain other incentive plans of Viad Corp
and its subsidiaries (the Incentive Plans) and thereby enhance the long-range
benefits and purposes of the incentive awards. Each plan year shall extend from
January 1 through December 31 of each calendar year.

2.    ADMINISTRATION OF THE PLAN.

      The Plan shall be administered by the Compensation Advisory Committee (the
Committee). Subject to the express provisions of the Plan, and the Incentive
Plans, the Committee shall have the authority to adopt, amend and rescind such
rules and regulations, and to make such determinations and interpretations
relating to the Plan, which it deems necessary or advisable for the
administration of the Plan, but it shall not have the power to amend, suspend or
terminate the Plan. All such rules, regulations, determinations and
interpretations shall be conclusive and binding on all parties.

3.    PARTICIPATION IN THE PLAN.

      (a)   Participation in the Plan shall be restricted to a select group of
management or highly compensated employees of the Corporation or one of its
subsidiaries who are participants in certain Incentive Plans, including the
Management Incentive Plan, Viad Corp Performance Unit Incentive Plan, and any
other bonus or bonuses or similar or successor plans, who have been selected in
writing by the Chief Executive Officer of the Corporation to participate in the
Plan, and whose timely written requests to defer the receipt of all or a portion
of any incentive compensation which may be awarded to them, are honored in whole
or in part by the Committee. Any individual whose request for deferral is not
accepted or honored by the Committee, whether for failure of timely submission
or for any other reason, shall not become a participant in the Plan, and the
Committee's determination in this regard shall be conclusive and binding.

      (b)   Participants may defer incentive compensation into a cash account
and, if designated by the Committee, into a stock unit account.
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      (c)   If a participant in the Plan shall 1) sever, voluntarily or
involuntarily, his employment with the Corporation or one of its subsidiaries
other than as a result of disability or retirement, 2) engage in any activity in
competition with the Corporation or any of its subsidiaries during or following
such employment, or 3) remain in the employ of a corporation which for any
reason ceases to be a subsidiary of the Corporation, the Committee may at any
time thereafter direct, in its sole and exclusive discretion, that his
participation in the Plan shall terminate, and that he be paid in a lump sum the
aggregate amount credited to his deferred incentive cash account as of the date
such participation is terminated and that he be paid shares of the Corporation's
Common Stock equal to the aggregate number of stock units credited to his
deferred stock unit account as of the date such participation is terminated
(with any fractional unit being settled by cash payment). The Committee is
authorized to establish and implement a policy and procedures for administration
of this paragraph, including, but not limited to, a policy regarding small
account balance cash-outs.

      (d)   The Corporation and each participating subsidiary shall be solely
liable for payment of any benefits and, except as may be otherwise determined by
the Committee, for maintenance of deferred incentive accounts pursuant to
paragraph 7, with respect to its own employees who participate in the Plan. In
the event a participant leaves the employ of the Corporation or a participating
subsidiary ("former employer") and is subsequently employed by another employer,
the Corporation or another subsidiary of the Corporation ("new employer"), the
former employer may agree to transfer and the new employer may agree to assume
the benefit liability reflected in such participant's deferred incentive
account, without the consent of such participant and subject to the approval of
the Committee, in its sole discretion. In the event of such a transfer and
assumption of liability, the former employer shall have no further liability for
any benefit under the Plan to its former employee or otherwise with respect to
such transferred account.

4.    REQUESTS FOR DEFERRAL.

      All requests for deferral of incentive awards must be made in writing
prior to November 15 of the year in which the bonus is being earned and shall be
in such form and shall contain such terms and conditions as the Committee may
determine. Each such request shall specify the dollar amount or the percentage
to be deferred of incentive award which would otherwise be received in the
following calendar year, but the deferral amount must be in an amount equal to
or greater than the lesser of $10,000 or 25% of the incentive award. Each such
request shall also specify 1) the date (no later than the employee's actual
retirement date) when payment of the aggregate amount credited to the deferred
incentive account is to commence, 2) whether such payment is then to be made in
a lump sum or in quarterly or annual installments, 3) if payment is to be made
in installments, the period of time (not in excess of ten years) over which the
installments are to be paid, and 4) if the participant is permitted to defer
incentive compensation into a stock unit account, the portion of the

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deferred incentive compensation which shall be treated as a cash account under
paragraph 7(b) and the portion which shall be treated as a stock unit account
under paragraph 7(c). If the participant has requested that a portion of the
deferred incentive compensation be placed in a stock unit account, such request
shall also include acknowledgment that such stock unit account will be settled
in Common Stock of the Corporation, and that such stock unit account cannot be
converted to a cash account in the future. The Committee shall, under no
circumstances, accept any request for deferral of less than $1,000 of an
incentive award or any request which is not in writing or which is not timely
submitted.

5.    DEFERRAL AND PAYMENT OF INCENTIVE AWARDS.

      The Committee shall, prior to December 15 of the year in which the bonus
is being earned, notify each individual who has submitted a request for deferral
of an incentive award whether or not such request has been accepted and honored.
If the request has been honored in whole or in part, the Committee shall advise
the participant of the dollar amount or percentage of his incentive compensation
which the Committee has determined to be deferred. The Committee shall further
advise the participant of its determination as to the date when payment of the
aggregate amount credited to the participant's deferred incentive account is to
commence, whether payment of the amount so credited as of that date will then be
made in a lump sum or in quarterly or annual installments, if payment is to be
made in installments, the period of time over which the installments will be
paid, and if the participant is permitted to defer incentive compensation into a
stock unit account, whether the deferred incentive account shall be treated as a
cash account or a stock unit account or split between cash and stock units. Upon
subsequently being advised of the existence of special circumstances which are
beyond the participant's control and which impose an unforeseen severe financial
hardship on the participant or his beneficiary, the Committee may, in its sole
and exclusive discretion, modify the deferral arrangement established for that
participant to the extent necessary to remedy such financial hardship.

      If the participant has elected to defer incentive compensation in the form
of cash, the Corporation shall distribute a sum in cash to such participant,
pursuant to his or her election provided for in paragraph 4. If the participant
has elected to defer incentive compensation in the form of stock units, the
Corporation shall distribute to such participant, pursuant to his or her
election provided for in paragraph 4, shares of Common Stock of the Corporation
equal to the number of stock units being settled in such installment (with any
fractional unit being settled by cash payment).

6.    CONVERSION OF CASH ACCOUNT BALANCE.

      Each participant who is permitted to defer incentive compensation into a
stock unit account may, not more than once a year or such other period as is
determined by the Committee, by written notice delivered to the Committee,
convert the aggregate

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balance or any portion thereof in his or her deferred compensation cash account
(either before or after installment payments from the account may have
commenced) from an account in the form of cash to an account in the form of
stock units in an amount equal to the cash balance or specified portion thereof
divided by the closing price of the Common Stock of the Corporation (as reported
for the New York Stock Exchange-Composite Transactions) on the last trading day
of the quarter in which such notice is given, said account to then accrue
dividend equivalents as set forth in paragraph 7(c) below; provided however,
that no such notice of conversion ("Conversion Notice") (a) may be given within
six months following the date of an election by such participant, if an
Executive Officer of the Corporation, with respect to any plan of the
Corporation, that effected a Discretionary Transaction (as defined in Rule
16b-3(f) under the Securities Exchange Act of 1934) that was a disposition or
(b) may be given after an individual ceases to be an employee of the
Corporation. The stock unit account will be settled in Common Stock of the
Corporation and such stock unit account cannot be converted to a cash account in
the future.

7.    DEFERRED INCENTIVE ACCOUNT.

      (a)   A deferred incentive account shall be maintained by his employer for
each participant in the Plan, and there shall be credited to each participant's
account, on the date incentive compensation is paid, the incentive award, or
portion thereof, which would have been paid to such participant on said date if
the receipt thereof had not been deferred. If the account is to be a stock unit
account, the incentive compensation award shall be converted into stock units by
dividing the closing price of the Corporation=s Common Stock (as reported for
the New York Stock Exchange Composite Transactions) on the day such incentive
award is payable into such incentive award.

      (b)   If the participant has elected to defer incentive compensation in
the form of cash, there shall be credited on the last day of the quarter to each
participant's account, an interest credit on his deferred incentive award at the
interest rates determined by the Committee to be payable during each calendar
year, or portion thereof, prior to the termination of such participant's
deferral period or, if the amount then credited to his deferred incentive
account is to be paid in installments, prior to the termination of such
installment period. Interest will be paid on a prorated basis for amounts
withdrawn from the account during the quarter, with the remaining balance
accruing interest for the duration of the quarter. The interest credit for the
following quarter shall be a rate equal to the yield as of March 31, June 30,
September 30, and December 31 on Merrill Lynch Taxable Bond Index - Long Term
Medium Quality (A3) Industrial Bonds, unless and until otherwise determined.

      (c)   If a participant has elected to defer incentive compensation in the
form of stock units, then, in the event of a dividend paid in cash, stock of the
Corporation (other than Common Stock) or property, additional credits (dividend
equivalents) shall be

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made to the participant's stock unit account consisting of a number of stock
units equal to the amount of such dividend per share (or the fair market value,
on the date of payment, of dividends paid in stock or property), multiplied by
the aggregate number of stock units credited to such participant's deferred
compensation account on the record date for the payment of such dividend,
divided by the last closing price of the Corporation's Common Stock (as reported
for the New York State Exchange-Composite transactions) prior to the date such
dividend is payable to stockholders. After payment of deferred compensation
commences, dividend equivalents shall accrue on the unpaid balance thereof in
the same manner until all such deferred compensation has been paid.

      (d)   In the event of a dividend of Common Stock declared and paid by the
Corporation, an additional credit shall be made to the participant's stock unit
account of a number of stock units equal to the number of shares of the
Corporation's Common Stock which the participant would have received as a stock
dividend had he or she been the owner on the record date for the payment of such
stock dividend of the number of shares of Common Stock equal to the number of
units in such stock unit account on such date. After payment of deferred
compensation commences, additional credits for stock dividends shall accrue on
the unpaid balance thereof in the same manner until all such deferred
compensation has been paid.

      (e)   The Plan shall at all times be unfunded. The Corporation shall not
be required to segregate physically any amounts of money or otherwise provide
funding or security for any amounts credited to the deferred incentive accounts
of participants in the Plan.

8.    CHANGE OF CONTROL OR CHANGE IN CAPITALIZATION.

      (a)   If a tender offer or exchange offer for shares of Common Stock of
the Corporation (other than such an offer by the Corporation) is commenced, or
if the stockholders of the Corporation shall approve an agreement providing
either for a transaction in which the Corporation will cease to be an
independent publicly owned corporation or for a sale or other disposition of all
or substantially all the assets of the Corporation (Change of Control), a lump
sum cash payment shall be made to each participant participating in the Plan of
the aggregate current balance of his or her deferred compensation cash account
accrued on the date of the Change of Control, notwithstanding any other
provision herein. If the participant has elected to defer compensation in the
form of stock units, the Corporation shall distribute to such participant shares
of Common Stock of the Corporation equal to the number of stock units in such
participant's stock unit account on the day preceding the date of the Change of
Control (with any fractional unit being settled by cash payment). Any notice by
a participant to change or terminate his or her election to defer Compensation
on or before the date of the Change of Control shall be effective as of the date
of the Change of Control, notwithstanding any other provision herein.

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      (b)   Any recapitalization, reclassification, split-up, spin-off, sale of
assets, combination or merger not otherwise provided for herein which affects
the outstanding shares of Common Stock of the Corporation or any other relevant
change in the capitalization of the Corporation shall be appropriately adjusted
for by the Board of Directors of this Corporation, and any such adjustments
shall be final, conclusive and binding.

9.    DESIGNATION OF BENEFICIARY.

      Each participant in the Plan shall deliver to the Committee a written
instrument, in the form provided by the Committee, designating one or more
beneficiaries to whom payment of the amount credited to his deferred incentive
account shall be made in the event of his death. Unless the Committee shall
otherwise determine, such payments shall be made in such amounts and at such
times as they would otherwise have been paid to the participant if he had
survived.

10.   NONASSIGNABILITY OF PARTICIPATION RIGHTS.

      No right, interest or benefit under the Plan shall be assignable or
transferable under any circumstances other than to a participant's designated
beneficiary in the event of his death, nor shall any such right, interest or
benefit be subject to or liable for any debt, obligation, liability or default
of any participant. The payments, benefits or rights arising by reason of this
Plan shall not in any way be subject to a participant's debts, contracts or
engagements, and shall not be subject to attachment, garnishment, levy,
execution or other legal or equitable process.

11.   RIGHTS OF PARTICIPANTS.

      A participant in the Plan shall have only those rights, interests or
benefits as are expressly provided in the Plan and in the Incentive Plans. The
Plan shall be deemed to be ancillary to the Incentive Plans and the rights of
participants in the Plan shall be limited as provided in the Incentive Plans.

12.   CLAIMS FOR BENEFITS.

      Claims for benefits under the Plan shall be filed with the Committee.
Written notice of the disposition of a claim shall be furnished the claimant
within 60 days after the application therefor is filed. In the event the claim
is denied, the reasons for the denial shall be specifically set forth. Pertinent
provisions of this Plan shall be cited. In addition, the written notice shall
describe any additional material or information necessary for the claimant to
perfect the claim (along with an explanation of why such material or information
is needed), and the written notice will fully describe the claim review
procedures of paragraph 13 below.

13.   CLAIM REVIEW.

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      Any claimant who has been denied a benefit shall be entitled, upon request
to the Committee, to receive a written notice of such action, together with a
full and clear statement of the reasons for the action. The claimant may also
review this Plan if he chooses. If the claimant wishes further consideration of
his position, he may request a hearing. The request, together with a written
statement of the claimant's position, shall be filed with a Committee member no
later than 60 days after receipt of the written notification provided for above.
The Committee shall schedule an opportunity for a full and fair hearing of the
issue within the next 60 days. The decision following the hearing shall be made
within 60 days and shall be communicated in writing to the claimant. If the
claimant requests, the hearing may be waived, in which case the Committee's
decision shall be made within 60 days from the date on which the hearing is
waived and shall be communicated in writing to the claimant.

14.   AMENDMENT, SUSPENSION OR TERMINATION OF THE PLAN.

      The Board of Directors of the Corporation (the Board) may from time to
time amend, suspend or terminate the Plan, in whole or in part, and if the Plan
is suspended or terminated, the Board may reinstate any or all provisions of the
Plan, except that no amendment, suspension or termination of the Plan shall,
without the consent of a participant, adversely affect such participant's right
to receive payment of the entire amount credited to his deferred incentive
account on the date of such Board action. In the event the Plan is suspended or
terminated, the Board may, in its discretion, direct the Committee to pay to
each participant the amount credited to his account either in a lump sum or in
accordance with the Committee's prior determination regarding the method of
payment.

15.   EFFECTIVE DATE.

     The Plan shall become effective on the date of its approval by the Human
Resources Committee of the Viad Corp Board of Directors or on such other date as
the Human Resources Committee may direct, but the Plan shall become operative
with respect to a select group of management or highly compensated employees of
each subsidiary only upon the adoption of the Plan by that subsidiary's Board of
Directors.

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                                                                    EXHIBIT 10.N

                           DEFERRED COMPENSATION PLAN
                                FOR DIRECTORS OF
                                    VIAD CORP

                             AS AMENDED AND RESTATED
                                NOVEMBER 21, 2002

1.    ESTABLISHMENT AND CONTINUATION OF PLAN.

      There was heretofore established, in recognition of the valuable services
      provided to Greyhound Dial Corporation by the individuals who serve as
      members of its Board of Directors, an unfunded plan of voluntary deferred
      compensation known as the "Directors Deferred Compensation Plan" (Plan).
      The Dial Corp, a Delaware corporation and successor by operation of law to
      Greyhound Dial Corporation, intends to distribute to its stockholders (the
      Spin-Off) one share of common stock, $0.01 par value, of The Dial
      Corporation, its wholly-owned subsidiary (Consumer Products) which will
      own and operate its consumer products business (Consumer Products Common
      Stock). Following the Spin-Off, The Dial Corp will change its name to
      "Viad Corp". All references herein to the "Corporation" mean The Dial
      Corp, prior to the Spin-Off, and Viad Corp, following the Spin-Off. All
      Directors of the Corporation, except Directors receiving a regular salary
      as an employee of the Corporation or one of its subsidiaries, are eligible
      to participate in this Plan. All Directors who become directors of
      Consumer Products and cease to be directors of the Corporation in
      connection with the Spin-Off will no longer be eligible to participate in
      this Plan, and all obligations accrued prior to the date of the Spin-Off
      under this Plan with respect to such individuals will be assumed by
      Consumer Products. A Director may elect to defer under this Plan any
      retainer or meeting attendance fee otherwise payable to him or her
      (Compensation) by the Corporation or by domestic subsidiaries of this
      Corporation (subsidiaries).

2.    EFFECTIVE DATE.

      This Plan became effective on January 1, 1981.

3.    ELECTION TO PARTICIPATE IN THE PLAN.

            A. (i) A Director of this Corporation may elect to defer the receipt
      of all or a specified part of the Compensation otherwise payable to him or
      her during a calendar year by the Corporation or its subsidiaries. Any
      person who shall become a Director during any calendar year, and who was
      not a Director of

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      the Corporation or its subsidiaries on the preceding December 31, may
      elect before the Director's term begins to defer such Compensation. Such
      election shall also specify whether the account shall be treated as a cash
      account under Section 4A or a stock unit account under Section 4B;
      provided that an election to defer Compensation into a stock unit account
      must be specifically approved by the Board of Directors of the
      Corporation. If the account is to be a cash account, the Compensation, if
      it is a meeting attendance fee, shall be payable on the date of each
      applicable meeting, and, if it is a retainer, shall be payable on the last
      trading day of each applicable quarter. If the account is to be a stock
      unit account, the Compensation shall be converted into stock units by
      dividing the closing price of the Corporation's Common Stock (as reported
      for the New York Stock Exchange-Composite Transactions) on the day such
      Compensation is payable into such Compensation, which, in the case of a
      meeting attendance fee or a retainer, is the last trading day of each
      applicable quarter.

                  (ii) In connection with the Spin-Off, the Dial Director's
      Retirement Plan (the "Retirement Plan") will be terminated. As of the
      Distribution Date, the Corporation will credit, to an existing or
      newly-established, stock unit account for each Director eligible to
      participate in this Plan who is a participant under the Retirement Plan
      (and who does not elect to continue to receive cash payments under the
      Retirement Plan) a number of stock units equal to (A) the present value of
      such Director's vested accrued benefits under the Retirement Plan divided
      by (B) the closing price of the Corporation's Common Stock (as reported
      for the New York Stock Exchange-Composite Transactions) as of the first
      trading day following the Distribution Date. Such stock unit account shall
      thereafter be maintained in accordance with this Plan.

            B. Any election under this Plan, unless otherwise provided therein,
      shall be made by delivering a signed request to the Secretary of the
      Corporation on or before December 31 with respect to the following
      calendar year, or, for a new Director, on or before his or her term
      begins. An election shall continue from year to year, unless specifically
      limited, until terminated by a signed request in the same manner in which
      an election is made. However, any such termination shall not become
      effective until the end of the calendar year in which notice of
      termination is given.

            C. Each Director may, by notice delivered to the Secretary of the
      Corporation, convert: (i) the aggregate balance in his or her deferred
      compensation account (either before or after payments from the account may
      have commenced) from an account in the form of stock units to an account
      in the form of cash in an amount equal to such stock units balance
      multiplied by the closing price of the Common Stock of the Corporation (as
      reported for the New York Stock Exchange-Composite Transactions) on the
      last trading day of the quarter in which such notice is given, said
      account to accrue interest as set forth

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      in Section 4 below, or (ii) convert the aggregate balance in his or her
      deferred compensation account (either before or after installment payments
      from the account may have commenced) from an account in the form of cash
      to an account in the form of stock units in an amount equal to cash
      balance divided by the closing price of the Common Stock of the
      Corporation (as reported for the New York Stock Exchange-Composite
      Transactions) on the last trading day of the quarter in which such notice
      is given, said account to accrue dividend equivalents as set forth in
      Section 4 below; provided however, that no such notice of conversion
      ("Conversion Notice") (a) may be given within six months following the
      date of an election by such Director, with respect to any plan of the
      Corporation, that effected a Discretionary Transaction (as defined in Rule
      16b-3(f) under the Securities Exchange Act of 1934) that was an
      acquisition (if the Conversion Notice is pursuant to clause (i)) or a
      disposition (if the Conversion Notice is pursuant to clause (ii)) or (b)
      may be given after an individual ceases to be a Director.

4.    ACCRUAL OF INTEREST OR DIVIDEND EQUIVALENTS.

            A. If a Director has elected to defer Compensation in the form of
      cash, then interest on the unpaid balance of such Director's deferred
      compensation account, consisting of both accumulated Compensation and
      interest, if any, will be credited on the last day of each quarter based
      upon the yield on Merrill Lynch Taxable Bond Index-Long Term Medium
      Quality (A3) Industrial Bonds in effect at the beginning of such quarter,
      said interest to commence with the date such compensation was otherwise
      payable. After payment of deferred Compensation commences, interest shall
      accrue on the unpaid balance thereof in the same manner until all such
      deferred Compensation has been paid.

            B. If a Director has elected to defer Compensation in the form of
      stock units, then, in the event of a dividend paid in cash, stock of the
      Corporation (other than Common Stock) or property, additional credits
      (dividend equivalents) shall be made to the Director's stock unit account
      consisting of a number of stock units equal to the amount of such dividend
      per share (or the fair market value, on the date of payment, of dividends
      paid in stock or property), multiplied by the aggregate number of stock
      units credited to such Director's deferred compensation account on the
      record date for the payment of such dividend, divided by the last closing
      price of the Corporation's Common Stock (as reported for the New York
      State Exchange-Composite transactions) prior to the date such dividend is
      payable to stockholders. Furthermore, additional credits (dividend
      equivalents) shall be made to the Director's stock unit account consisting
      of a number of stock units equal to the amount of such dividend per share
      (or the fair market value, on the date of payment, of dividends paid in
      stock or property), multiplied by the incremental number of stock units
      credited to such Director's deferred compensation account, on the last
      business day prior to the date such

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      dividend is payable to stockholders, attributable to meeting attendance
      fee(s), divided by the last closing price of the Corporation's Common
      Stock (as reported for the New York State Exchange-Composite transactions)
      prior to the date such dividend is payable to stockholders. After payment
      of deferred Compensation commences, dividend equivalents shall accrue on
      the unpaid balance thereof in the same manner until all such deferred
      Compensation has been paid.

            C. In the event of a dividend of Common Stock declared and paid by
      the Corporation, an additional credit shall be made to the Director's
      stock unit account of a number of stock units equal to the number of
      shares of the Corporation's Common Stock which the Director would have
      received as a stock dividend had he or she been the owner on the record
      date for the payment of such stock dividend of the number of shares of
      Common Stock equal to the number of units in such stock unit account on
      such date. After payment of deferred Compensation commences, additional
      credits for stock dividends shall accrue on the unpaid balance thereof in
      the same manner until all such deferred Compensation has been paid.

            D. Notwithstanding and in lieu of the foregoing, in the case of the
      dividend distribution by the Corporation of the Consumer Products Common
      Stock in the Spin-Off, a new stock unit and cash account (the Special
      Account) will be established for each Director (in addition to any
      existing stock unit account) which will be credited with a number of units
      representing Consumer Products Common Stock equal to the number of stock
      units in such Director's account immediately prior to the Spin-Off. From
      and after the Spin-Off, the Corporation will credit the Special Account
      with amount(s) denominated in cash, representing all dividends paid by
      Consumer Products on the Consumer Products Common Stock, whether paid in
      cash, Consumer Products Common Stock, other stock or property, in an
      amount equal to the amount of such dividend per share of Consumer Products
      Common Stock (or the fair market value on the date of payment of dividends
      paid in stock or property) multiplied by the aggregate number of stock
      units credited to such Director's Special Account on the record date for
      payment of such dividend. The amount credited as cash shall thereafter
      accrue interest in accordance with Section 4A. A Director may convert the
      stock unit portion of the Special Account into an account in the form of
      cash by using the notice procedures in Section 3C without regard to the
      six months restriction set forth in the proviso thereto (it being
      understood that the closing price of the Consumer Products Common Stock,
      instead of Corporation Common Stock, will be used for such conversion).
      Section 3C may not, however, be used to convert a cash account into
      additional units of Consumer Products Common Stock in the Special Account.

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5.    ACCOUNTING.

      No fund or escrow deposit shall be established by any deferred
      Compensation payable pursuant to this Plan, and the obligation to pay
      deferred Compensation hereunder shall be a general unsecured obligation of
      the Corporation, payable out of its general account, and deferred
      Compensation shall accrue to the general account of the Corporation.
      However, the Controller of the Corporation shall maintain an account and
      properly credit Compensation to each such account, and keep a record of
      all sums which each participating Director has elected to have paid as
      deferred Compensation and of interest or dividend equivalents accrued
      thereon. Within sixty (60) days after the close of each calendar year the
      Controller shall furnish each Director who has participated in the Plan a
      statement of all sums and stock units, including interest and dividend
      equivalents, which have accrued to the account of such Director as of the
      end of such calendar year.

6.    PAYMENT FROM DIRECTORS' ACCOUNTS.

            A. After a Director ceases to be a director of the Corporation, the
      aggregate amount of deferred compensation credited to a Director's
      account, either in the form of cash or stock units, together with interest
      or dividend equivalents accrued thereon, shall be paid in a lump sum or,
      if the Director elects, in substantially equal quarterly, semi-annual, or
      annual installments over a period of years, not greater than ten (10),
      specified by the Director. Such election must be made by written notice
      delivered to the Secretary of the Corporation prior to December 31 of the
      year preceding the year in which, and at least six months prior to the
      date on which, the Director ceases to be a director. The first installment
      (or the lump sum payment) shall be made promptly following the date on
      which the Director ceases to be a Director of the Corporation, and any
      subsequent installments shall be paid promptly at the beginning of each
      succeeding specified period until the entire amount credited to the
      Director's account shall have been paid. To the extent installment
      payments are elected, and the Director's account consists of cash as well
      as stock units, a pro rata portion of the cash, and the cash equivalent of
      a pro rata portion of the stock units, shall be paid with each
      installment. If the participating Director dies before receiving the
      balance of his or her deferred compensation account, then payment shall be
      made in a lump sum to any beneficiary or beneficiaries which may be
      designated, as provided in paragraph B of this Section 6, or in the
      absence of such designation, or, in the event that the beneficiary
      designated by such Director shall have predeceased such Director, to such
      Director's estate.

            B. Each Director who elects to participate in this Plan may file
      with the Secretary of the Corporation a notice in writing designating one
      or more beneficiaries to whom payment shall be made in the event of such
      Director's

                                       5
<PAGE>
      death prior to receiving payment of any or all of the deferred
      Compensation hereunder.

            C. If the Director has elected to defer Compensation in the form of
      cash, the Corporation shall distribute a sum in cash to such Director,
      pursuant to his or her election provided for in paragraph A of this
      Section 6. If the Director has elected to defer Compensation in the form
      of stock units, the Corporation shall distribute to such Director,
      pursuant to his or her election provided for in paragraph A of this
      Section 6, the cash equivalent of the portion of the stock units being
      distributed in such installment which will be calculated by multiplying
      (i) the average of the month-end closing prices of the Corporation's
      Common Stock (or Consumer Products Common Stock, in the case of stock
      units in the Special Account) for the last 12 months preceding the date of
      each distribution, as reported for the New York Stock Exchange-Composite
      Transactions, by (ii) the number of stock units being distributed in such
      installment.

7.    CHANGE OF CONTROL OR CHANGE IN CAPITALIZATION.

            A. If a tender offer or exchange offer for shares of Common Stock of
      the Corporation (other than such an offer by the Corporation) is
      commenced, or if the stockholders of the Corporation shall approve an
      agreement providing either for a transaction in which the Corporation will
      cease to be an independent publicly owned corporation or for a sale or
      other disposition of all or substantially all the assets of the
      Corporation (Change of Control), a lump sum cash payment shall be made to
      each Director participating in the Plan of the aggregate current balance
      of his or her deferred compensation account accrued to the Director's
      deferred compensation account on the date of the Change of Control,
      notwithstanding any other provision herein. If the Director has elected to
      defer Compensation in the form of stock units, the Corporation shall
      distribute to such Director the sum in cash equal to the closing price of
      the Corporation's Common Stock on the day preceding the date of the Change
      of Control (as reported for the New York Stock Exchange-Composite
      Transactions) multiplied by the number of stock units in such account. Any
      notice by a Director to change or terminate his or her election to defer
      Compensation or before the date of the Change of Control shall be
      effective as of the date of the Change of Control, notwithstanding any
      other provision herein.

            B. Any recapitalization, reclassification, split up, sale of assets,
      combination or merger not otherwise provided for herein which affects the
      outstanding shares of Common Stock of the Corporation (or the stock
      subject to the Special Account) or any other relevant change in the
      capitalization of the Corporation (or, in the case of the Special Account,
      Consumer Products) shall be appropriately adjusted for by the Board of
      Directors of this Corporation, and any such adjustments shall be final,
      conclusive and binding.

                                       6
<PAGE>
8.    NONALIENATION OF BENEFITS.

      No right or benefit under this Plan shall be subject to anticipation,
      alienation, sale, assignment, pledge, encumbrance or charge, and any
      attempt to alienate, sell, assign, pledge, encumber or charge the same
      shall be void. To the extent permitted by law, no right or benefit
      hereunder shall in any manner be attachable for or otherwise available to
      satisfy the debts, contracts, liabilities or torts of the person entitled
      to such right or benefit.

9.    APPLICABLE LAW.

      The Plan will be construed and enforced according to the laws of the State
      of Delaware; provided that the obligations of the Corporation shall be
      subject to any applicable law relating to the property interests of the
      survivors of a deceased person and to any limitations on the power of the
      person to dispose of his or her interest in the deferred Compensation.

10.   AMENDMENT OR TERMINATION OF PLAN.

      The Board of Directors of the Corporation may amend or terminate this Plan
      at any time, provided, however, any amendment or termination of this Plan
      shall not affect the rights of participating Directors or beneficiaries to
      payments, in accordance with Section 6 or 7, of amounts accrued to the
      credit of such Directors or beneficiaries at the time of such amendment or
      termination.

                                       7

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