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                                                                EXHIBIT 10.22

                              CERIDIAN CORPORATION
                          EMPLOYEES' BENEFIT PROTECTION
                                 TRUST AGREEMENT

                         FIRST DECLARATION OF AMENDMENT

Pursuant to the retained power of amendment contained in Section 9.1 of the
Ceridian Corporation Employees' Benefit Protection Trust Agreement (the "Trust
Agreement"), Ceridian Corporation (the "Company") and U.S. Bank National
Association (the "Trustee"), formerly known as First Trust National Association,
hereby amend the Trust Agreement in the manner described below.

1.       Section 1.1 of the Trust Agreement is amended to read as follows:

         1.1    NAME.  The name of the Trust is the "Ceridian Corporation
         Benefit Protection Trust."

2.       Section 1.4 (j) of the Trust Agreement is amended to read as follows:

                  (j)  "Participant" means a current or former employee of
                  the Company or Subsidiary, or a current or former director of
                  the Company, who is a party to, or a participant under, one or
                  more of the Plans in accordance with their terms and
                  conditions.

3.       Section 1.4 (l) of the Trust Agreement is amended to read as follows:

                  (l)  "Plan" means any plan, program, policy or agreement
                  pursuant to which the Company or a Subsidiary is required to
                  provide deferred or supplemental compensation to a current or
                  former employee of the Company or Subsidiary or a current or
                  former director of the Company and which is listed on Schedule
                  1, as such schedule may be amended from time to time by the
                  Board.

4.       Section 1.4(n) of the Trust Agreement is amended to read as follows:

                  (n)  "Subsidiary" means any corporation at least a
                  majority of whose outstanding securities ordinarily having the
                  right to vote at elections of directors is owned, directly or
                  indirectly, by the Company.

5.       Item 2 of Schedule 1 to the Trust Agreement is amended to read
         as follows:

         2.       Ceridian Corporation Executive Investment Plan (formerly
                  known as the Ceridian Corporation Deferred Compensation Plan)

The foregoing amendments are effective as of January 1, 1999.

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To acknowledge and affirm the foregoing amendments, the Company and the Trustee
have caused this instrument to be executed by their duly authorized officers.

U.S. BANK NATIONAL ASSOCIATION              CERIDIAN CORPORATION

By:    /s/Robert Kaufer                     By:     /s/John R. Eickhoff
Title: Vice President                       Title:  Vice President

By     /s/Joan M. Hinnenkamp                By:     /s/Gary M. Nelson
Title: Vice President                       Title:  Secretary

STATE OF MINNESOTA         )
                           ) ss.
COUNTY OF HENNEPIN         )

On this 29th day of October, 1998, before me personally appeared John R.
Eickhoff and Gary M. Nelson, to me personally known, who, being each by me duly
sworn, did say that they are respectively the Vice President and Secretary of
Ceridian Corporation, the corporation named in the foregoing instrument and that
the instrument was signed on behalf of the corporation, and they acknowledged
the instrument to be the free act and deed of said corporation.

                                            /s/Maryann Noleen
                                            Notary
                                            Hennepin County, Minnesota
                                            My commission expires 1/31/2000

                                       2

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STATE OF MINNESOTA         )
                           ) ss.
COUNTY OF RAMSEY           )

On this 2nd day of November, 1998, before me personally appeared Robert Kaufer
and Joan Hinnenkamp, to me personally known, who, being each by me duly sworn,
did say that they are respectively the Vice President and Vice President of U.S.
Bank National Association, the national banking association named in the
foregoing instrument and that the instrument was signed on behalf of the
association, and they acknowledged the instrument to be the free act and deed of
the association.

                                            /s/Kathleen Donnelly
                                            Notary
                                            Ramsey County, Minnesota
                                            My commission expires 1/31/2000

This document was drafted by
OPPENHEIMER WOLFF & DONNELLY LLP
3400 Plaza VII Building
45 South Seventh Street
Minneapolis, Minnesota 55402<PAGE>   1
                                                                   EXHIBIT 10.23

                              CERIDIAN CORPORATION
                       BENEFIT PROTECTION TRUST AGREEMENT

                         SECOND DECLARATION OF AMENDMENT

Pursuant to the retained power of amendment contained in Section 9.1 of the
Ceridian Corporation Benefit Protection Trust Agreement (the "Trust Agreement"),
the undersigned hereby amend the Trust Agreement in the manner described below.

1.       Section 1.4 of the Trust Agreement is amended by redesignating Sections
         1.4(e) through 1.4(p) as Sections 1.4(f) through 1.4(q) and by adding a
         new Subsection (e), which reads as follows:

                 (e)  "Company" means New Ceridian Corporation, renamed Ceridian
         Corporation after the New Ceridian Spin-off (as defined in Section 1.7
         of this Trust Agreement).

2.       A new Section 1.7 is added to the Trust Agreement which reads as
         follows:

         1.7     NEW CERIDIAN SPIN-OFF. This Trust Agreement was made and
         entered into as of December 1, 1994 between Ceridian Corporation, a
         Delaware corporation, and First Trust National Association, now known
         as U.S. Bank National Association. In connection with the spin-off by
         Ceridian Corporation of all of the outstanding common stock of New
         Ceridian Corporation, a Delaware corporation and wholly owned
         subsidiary of Ceridian Corporation (the "New Ceridian Spin-off"), the
         Trust Agreement was amended, effective as of March 27, 2001, to
         substitute New Ceridian Corporation for Ceridian Corporation as the
         "Company" for all purposes of this Trust Agreement. (For the period
         from the effective time of the substitution through the effective time
         of the New Ceridian Spin-off, Ceridian Corporation (to be renamed
         Arbitron Inc.) will be deemed to be a Subsidiary.) Following the New
         Ceridian Spin-off, Ceridian Corporation was renamed Arbitron Inc. and
         New Ceridian Corporation was renamed Ceridian Corporation. Without
         limiting any other consequences resulting from the substitution
         described in this section, by reason of the substitution:

                 (a) Ceridian Corporation (formerly New Ceridian Corporation) is
         the grantor of the Trust;

                 (b) Ceridian Corporation (formerly New Ceridian Corporation)
         has all of the rights, powers, privileges and authority and all of the
         duties and responsibilities arising under or in connection with the
         Trust Agreement that Arbitron Inc. (formerly Ceridian Corporation) had
         before the substitution; and

                 (c) Arbitron Inc. (formerly Ceridian Corporation) has no
         rights, powers, privileges, authority, duties or responsibilities to
         the Trustee or any other person arising under or in connection with the
         Trust Agreement.

The foregoing amendments are effective as of March 27, 2001.

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To acknowledge and affirm the foregoing amendments, the undersigned have caused
this instrument to be executed by their duly authorized officers.

U.S. BANK NATIONAL ASSOCIATION             CERIDIAN CORPORATION

By:     /s/ Paul N. Dadlez                 By: /s/ Shirley J. Hughes
   ------------------------------------
Title:  Assistant Vice President           Title: Senior Vice President,
      ---------------------------------           Human Resources
Date:  March 27, 2001                      Date:  March 26, 2001

By:     /s/ M. R. Braun                    By:  /s/ Gary M. Nelson
   ------------------------------------
Title:  Vice President                     Title: Vice President, General
      ---------------------------------           Counsel and Secretary
Date:  March 27, 2001                      Date:  March 26, 2001

To evidence its consent to the foregoing amendments, the undersigned has caused
this instrument to be executed by its duly authorized officers.

                                           NEW CERIDIAN CORPORATION

                                           By:  /s/ Shirley J. Hughes
                                           Title: Senior Vice President,
                                                  Human Resources
                                           Date:  March 26, 2001

                                           By:/s/ Gary M. Nelson
                                           Title: Vice President, General
                                                  Counsel and Secretary
                                           Date:  March 26, 2001

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STATE OF MINNESOTA   )
                     ) ss.
COUNTY OF HENNEPIN   )

On this 26th day of March, 2001, before me personally appeared Shirely J. Hughes
and Gary M. Nelson, to me personally known, who, being each by me duly sworn,
did say that they are respectively the Senior Vice President and Secretary of
Ceridian Corporation, the corporation named in the foregoing instrument and that
the instrument was signed on behalf of the corporation, and they acknowledged
the instrument to be the free act and deed of said corporation.

             {SEAL}                       /s/ Patricia A. Esterley
                                          Notary

STATE OF MINNESOTA   )
                     ) ss.
COUNTY OF RAMSEY     )

On this 27th day of March, 2001, before me personally appeared Paul M. Dadlez
and  M. R. Brown, to me personally known, who, being each by me duly sworn, did
say that they are respectively the Assistant Vice President and Vice President
of U.S. Bank National Association, the national banking association named in the
foregoing instrument and that the instrument was signed on behalf of the
association, and they acknowledged the instrument to be the free act and deed of
the association.

             {SEAL}                       /s/ Eva M. VahaKangas
                                          ---------------------------------
                                          Notary

STATE OF MINNESOTA   )
                     ) ss.
COUNTY OF HENNEPIN   )

On this 26th day of March, 2001, before me personally appeared Shirely J. Hughes
and Gary M. Nelson, to me personally known, who, being each by me duly sworn,
did say that they are respectively the Senior Vice President and Secretary of
New Ceridian Corporation, the corporation named in the foregoing instrument and
that the instrument was signed on behalf of the corporation, and they
acknowledged the instrument to be the free act and deed of said corporation.

             {SEAL}                       /s/ Patricia A. Esterley
                                          Notary

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