Document:

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                                                                   Exhibit 10.4

NABISCO
GROUP HOLDINGS                                                     NABISCO LOGO
LOGO

                                               June 28, 2000

To:  Nabisco Group Holdings Corp. ("NGH") and
     Nabisco Holdings Corp. ("NA")
     Restricted Stock Unit Grantee

Dear Grantee:

     This represents our agreement and understanding as follows:

     1. We confirm that the section of the Restricted Stock Unit Agreements
for 1999 and 2000 between you and NA and/or NGH, as the case may be, have
each been amended by the memorandum dated June 14, 2000 from C. Michael
Sayeau to Nabisco Group Holdings Corp. and Nabisco Holdings Corp. Restricted
Stock Unit Holders entitled "Amendment to Restricted Stock Unit Agreements"
(the "Restricted Stock Unit Memorandum").

    2. We confirm that the provisions contained in the Restricted Stock Unit
Memorandum supersede in full Section 14 of the 1999 and 2000 NHC RSU
Agreements and Section 18 of the NGH 2000 RSU Agreement, as previously
contained in those Restricted Stock Unit Agreements.

    Please sign both copies of this letter below to confirm our agreement and
understanding with regard to the foregoing amendment. You should return one
signed copy to Phyllis Hartmann, Executive Compensation -- EH-02SE, in the
enclosed envelope and retain one copy for your files.

Grantee Acknowledgment:                  Very truly yours,

                                         NABISCO GROUP HOLDINGS CORP.
                                         NABISCO HOLDINGS CORP.
-------------------------------------
           [Signature]

                                         /s/ James Kirkman
-------------------------------------
          [Print Name]

Grantee's Social Security Number:        James A. Kirkman III
                                         Senior Vice President,
-------------------------------------    General Counsel & Secretary and
                                         Executive Vice President,
Grantee's Home Address:                  General Counsel &
                                         Secretary, respectively
-------------------------------------

-------------------------------------

             7 CAMPUS DRIVE P.O. BOX 311, PARSIPPANY, NJ 07054-0311
                    (973) 682-7700 Fax: (973) 539-9150

<PAGE>

                  AMENDMENT TO RESTRICTED STOCK UNIT AGREEMENTS
                  ---------------------------------------------

Non-Competition
---------------

Provided that the Grantee is not party to a written employment or
termination agreement with the Company containing restrictions on Grantee's
eligibility to compete with the Company following Grantee's Termination of
Employment, whether or not any such agreement applies to all Terminations of
Employment, in consideration for the grant, Grantee agrees that:

    (a)  For the twelve (12) month period commencing on the date of
         Grantee's Termination of Employment, Grantee shall not engage in
         Competitive Employment. As used herein, "Competitive Employment"
         means providing any person, company or other entity with any
         services, whether as a consultant, employee, investor or otherwise,
         regarding any business, product, service or other matter which: (i)
         is substantially similar to or competes with any business, product,
         service or other matter regarding which Grantee worked for the
         Company, or any of its affiliates, during the two (2) years prior to
         Grantee's Termination of Employment; or (ii) concerns subject
         matters about which Grantee gained proprietary information of the
         Company, or its affiliates, during the two (2) year period prior to
         Grantee's Termination of Employment.

    (b)  If the Company reasonably determines that Grantee has materially
         violated any of Grantee's obligations under subparagraph (a),
         above, then, in addition to any other remedies at law or in equity
         it may have: (i) the Company shall have the right to cease payment
         of any compensation, salary contribution, benefits, perquisites and
         any other remuneration which is due or may become due Grantee under
         any employment, salary continuation or similar agreement between the
         Company, or any of its affiliates, and Grantee; and (ii) all past,
         present and future stock option grants awarded Grantee under the
         Plan, including grants which according to their terms are vested,
         shall terminate, effective the date on which such violation began
         (the "Violation Date"). The Company may demand the return of any
         gain realized by Grantee from the exercise of any such grants by
         Grantee at any time on or after the date sixty (60) days prior to
         the Violation Date. If after such demand Grantee fails to return
         said amounts, Grantee acknowledges that the Company has the right
         to offset against said amounts any amounts, including compensation,
         owed Grantee by the Company or to commence judicial proceedings
         against Grantee to recover said amounts and any attorneys' fees and
         costs.

    (c)  Grantee acknowledges and agrees that: (i) the restrictions contained
         herein are necessary to protect the legitimate interests of the
         Company and impose no undue hardship on Grantee; (ii) the violation
         or threatened violation of this Section will result in irreparable
         injury to the Company and Grantee consents to the issuance of any
         restraining order, preliminary restraining order or injunction,
         without bond, which arises from conduct by Grantee in violation
         hereof, and the existence of any claim Grantee may have against the
         Company will not constitute a defense thereto; (iii) if the Company
         prevails in any suit or proceeding to enforce its rights hereunder,
         Grantee shall indemnify the Company for all expenses incurred by the
         Company, including reasonable attorneys fees; and (iv) no one
         employed by or representing the Company has any authority to make
         oral statements which modify, waive or discharge in any manner any
         provision of this Section.

         Nothing herein to the contrary, the foregoing provisions of this
         Section shall not apply to any Termination of Employment during the
         two-year period beginning on the date of a Change of Control.<PAGE>

                                                                    Exhibit 10.5

                       AMENDMENT TO TAX SHARING AGREEMENT

         AMENDMENT TO TAX SHARING AGREEMENT dated June 25, 2000, among Nabisco
Group Holdings Corp. (formerly named RJR Nabisco Holdings Corp.), a Delaware
corporation (together with its successors, "Holdings"), R.J. Reynolds Tobacco
Holdings, Inc. (formerly named RJR Nabisco, Inc.), a Delaware corporation
(together with its successors, "RJRN"), Nabisco Holdings Corp., a Delaware
corporation (together with its successors, "Nabisco"), and R. J. Reynolds
Tobacco Company, a New Jersey corporation (together with its successors,
"RJRT").

                                    RECITALS

         WHEREAS, the parties to this agreement entered into a Tax Sharing
Agreement, dated as of June 14, 1999, setting forth the rights and obligations
of Nabisco and the other members of the Nabisco Tax Group, RJRN and the other
members of the RJRN Tax Group, and Holdings with respect to the handling and
allocation of certain federal, state, local and other taxes incurred in Taxable
periods beginning prior to the Distribution Date, and various other tax matters;
and

         WHEREAS, the parties have determined that clarification is required to
certain provisions of the Tax Sharing Agreement.

NOW, THEREFORE, the parties hereto agree as follows:

                                    ARTICLE 1

         The terms as defined in the Tax Sharing Agreement have the same meaning
in this Amendment to Tax Sharing Agreement.

                                   ARTICLE II

         A new sentence is added at the end of Section 4.06 of the Tax Sharing
Agreement to read as follows:

Each of Sutherland Asbill & Brennan LLP, Jones, Day, Reavis & Pogue and Miller &
Chevalier shall be considered an independent counsel, nationally recognized as
an expert in Federal Tax matters, that is acceptable to the parties to this
Agreement.

                                        1
<PAGE>

                                   ARTICLE III

         A new Section 4.07 of the Tax Sharing Agreement is added to read as
follows:

         Section 4.07. CERTAIN PERMITTED TRANSACTIONS. A liquidation, merger or
consolidation of Nabisco or Nabisco, Inc. with or into the entity that is its
parent prior to such transaction, or with or into any affiliate of such parent,
shall not be treated as a transaction that is inconsistent with, or that
breaches, the representations set forth in Section 4.02 of this Agreement or the
covenants set forth in Section 4.05 of this Agreement.

                                   ARTICLE IV

         Section 7.01(a)(iii) of the Tax Sharing Agreement is amended to read as
follows:

         (iii) any tax liability of any member of the RJRN Tax Group resulting
from the existence of any excess loss accounts or deferred intercompany gains
(other than any deferred intercompany gains with respect to the stock of Nabisco
arising as a result of the Internal Distribution) immediately before the
Distribution,

                                    ARTICLE V

         A new Section 7.01(e) of the Tax Sharing Agreement is added to read as
follows:

         (e) For the avoidance of doubt, notwithstanding any other provision of
this Agreement, the RJRN Tax Group shall not be obligated to indemnify Holdings,
Nabisco, Nabisco, Inc. and the other members of the Nabisco Tax Group against
the imposition of tax on gain with respect to the stock of Nabisco arising as a
result of the Internal Distribution or gain with respect to the stock of RJRN
arising as a result of the Distribution, in each case under Section 311(b) or
under Section 355 of the Code except to the extent the Internal Distribution or
the Distribution is taxable by reason of a breach by RJRN or any other member of
the RJRN Tax Group of any representation or covenant made by any member of the
RJRN Tax Group in this Agreement.

                                        2
<PAGE>

                                   ARTICLE VI

         A new Section 7.08 of the Tax Sharing Agreement is added to read as
follows:

         Section 7.08. ADDITIONAL ARRANGEMENTS BETWEEN HOLDINGS AND NABISCO.
Notwithstanding any other provision of this Agreement, (i) Holdings shall notify
Nabisco of any audit or other proceeding (A) which could give rise to liability
for, or an obligation on the part of any member of the Nabisco Tax Group to
indemnify for, Taxes or (B) which could materially affect any member of the
Nabisco Tax Group in any taxable year, whether ending before, on or after the
Nabisco Deconsolidation, (ii) Nabisco shall have a right to participate with its
own counsel and at its own expense in any such audit or proceeding, and (iii)
Holdings and Nabisco shall submit any dispute relating to the conduct or
settlement of such audit or proceeding or to the interpretation and application
of this Agreement (including, without limitation, any dispute as to a party's
responsibility for the payment of Taxes, for the indemnification of Taxes, or
with respect to any item which could materially affect any member of the Nabisco
Tax Group in any taxable year, whether ending before, on or after the Nabisco
Deconsolidation) to binding, third-party arbitration.

                                   ARTICLE VII

         A new sentence is added at the end of Section 11.02 of the Tax Sharing
Agreement to read as follows:

To the extent that Section 7.08 applies to a disagreement or dispute (or a
portion thereof), Section 7.08 shall govern such disagreement or dispute (or
such portion) notwithstanding anything in this Section 11.02 to the contrary.

                                  ARTICLE VIII

         This amendment shall be effective as if originally included in the Tax
Sharing Agreement.

                                        3
<PAGE>

         IN WITNESS WHEREOF, the parties to this Amendment to Tax Sharing
Agreement have caused this Amendment to Tax Sharing Agreement to be duly
executed by their respective authorized officers as of the date first above
written.

                         NABISCO GROUP HOLDINGS CORP.

                         By  /s/ James A. Kirkman
                             ---------------------------------------------------
                             Name: James A. Kirkman III
                             Title: Senior Vice President, General Counsel and
                                          Secretary

                         R.J. REYNOLDS TOBACCO HOLDINGS, INC.

                         By  /s/ Charles A. Blixt
                             ---------------------------------------------------
                             Name: Charles A. Blixt
                             Title: Executive Vice President and General
                                          Counsel

                          NABISCO HOLDINGS CORP.

                          By  /s/ James A. Kirkman
                              --------------------------------------------------
                              Name: James A. Kirkman III
                              Title: Executive Vice President, General Counsel
                                           and Secretary

                          R. J. REYNOLDS TOBACCO COMPANY

                          By      /s/ Charles A. Blixt
                              --------------------------------------------------
                              Name: Charles A. Blixt
                              Title: Executive Vice President and General
                                           Counsel

                                        4

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