Document:

EXHIBIT 10.26

                              TAX SHARING AGREEMENT

            TAX SHARING AGREEMENT, made as of April 20, 1994, by and among BPC
Holding Corporation, a Delaware corporation having its principal place of
business at 101 Oakley Street, Evansville, Indiana 47710, ("Holding"), and those
corporations that have executed this Agreement and whose names and principal
places of business are set forth on Exhibit A hereto (all of which are direct or
indirect domestic subsidiaries of Holding and are includible in the consolidated
Federal income tax return of the affiliated group (within the meaning of Section
1504 of the Internal Revenue Code of 1986, as amended (the "Code")) of which
Holding is the common parent corporation (hereinafter, the "Holding Group") for
the fiscal year ended December 31, 1994), and such other parties as may become
members of the Holding Group in subsequent fiscal years for which Holding files
a consolidated Federal income tax return as the common parent corporation of an
affiliated group, and who execute this Agreement (hereinafter, sometimes
collectively referred to as the "Subsidiaries").

            Holding and the Subsidiaries wish to provide for payment of the
consolidated Federal income tax and certain state and local tax liabilities of
the Holding Group by Holding; for the contribution to such payment by the
various members of the Holding Group, including Berry Plastics Corporation, a
Delaware corporation having its principal place of business at 101 Oakley
Street, Evansville, Indiana 47710 ("Berry"), and any direct and indirect
subsidiaries of Berry ("Berry Subsidiaries") that may be includible in the
Holding Group (hereinafter, Berry and such Berry Subsidiaries are sometimes
collectively referred to as the "Berry Group"), to which such liability may be
attributable in whole or in part; and for the reimbursement by Holding to those
Subsidiaries that produce losses or credits in any fiscal year in the amount of
the benefit that such Subsidiary would be entitled to with respect to such
losses or credits on a separate return basis, or for the benefit, in whole or in
part, that such losses or credits produce for the Holding Group.

            In consideration of the foregoing, and of the mutual covenants and
promises herein contained, Holding and the Subsidiaries agree as follows:

      1. ALLOCATION AND PAYMENT OF TAX LIABILITY OF MEMBERS OF GROUP

            (a) For the fiscal year ended December 31, 1994 and for each
subsequent fiscal year for which this Agreement may remain in effect, each
Subsidiary shall be required to pay to Holding (in the manner provided in
Paragraph 1.3 hereof), as its share of the consolidated Federal income tax
liability of the Holding Group, an amount equal to the Federal income tax
liability that would have been payable by such Subsidiary for such year if it
had filed a separate income tax return for such year and all prior years;
provided, however, that in computing separate return tax liability, no account
shall be taken of any deduction, loss or credit of any Subsidiary to the extent
that such Subsidiary has previously received payment therefor, pursuant to
Section 3 hereof. Payments shall be required to be made in each fiscal year
pursuant to this Section without regard to the actual consolidated Federal
income tax liability, if any, of the Holding Group for such year.

<PAGE>
            (b) For the purposes of this Agreement, if, in any fiscal year, one
or more Berry Subsidiaries are includible in the Holding Group, all members of
the Berry Group shall be deemed to constitute a single member of the Holding
Group, and any portion of the Holding Group consolidated Federal income tax
liability for any fiscal year that is apportioned to the Berry Group in
accordance with this Section shall be allocated among the members thereof in
such manner as they may agree. The amount of separate return tax liability
required to be paid to Holding by Berry or the Berry Group in any year pursuant
to this Section shall be determined as if Berry had filed a consolidated Federal
income tax return for such year and for all prior years, on behalf of itself and
all Berry Subsidiaries that were includible corporations described in Section
1504(a)(1) of the Code for such year or prior years, as the case may be.

            (c) Each member (or group of members) of the Holding Group shall
make payment to Holding of any consolidated Federal income tax liability
allocated to it pursuant to this Section 1, and Holding shall have sole
responsibility for making any required payments to the Internal Revenue Service
(the "IRS") in satisfaction of the consolidated Federal income tax liability of
the Holding Group for each fiscal year. For each quarter of each fiscal year
after the year ended December 31, 1994, each member (or group of members) of the
Holding Group shall make payment to Holding of any amount required to be paid
pursuant to this Section no later than the date upon which such member (or group
of members) would be required to make an installment payment of estimated income
tax to the IRS for such quarter, in accordance with Section 6655 of the Code.
The amount of any overpayment or underpayment pursuant to this Section shall be
credited against or added to, as the case may be, the amount otherwise required
to be paid for the fiscal quarter within which the amount of such overpayment or
underpayment first becomes reasonably ascertainable; provided, however, that,
upon written request (including supporting schedules) of any member (or group of
members), made after the close of any fiscal year but within the period
described in Section 6425(a)(1) of the Code, Holding shall repay to such member
(or group of members), within the period described in Section 6425(b)(1) of the
Code, the amount of any net remaining overpayment of consolidated tax liability
made by such member (or group of members) for such year.

       2. PAYMENT FOR TAX BENEFITS OF MEMBERS.

            (a) From and after the date hereof, if any member (or group of
members) of the Holding Group would be entitled to a refund of Federal income
taxes previously paid in any prior fiscal year, computed on a separate return
basis (in the manner described in Section 1 hereof), as a result of any losses,
deductions or credits claimed by such member (or group of members) for any
fiscal year for which this Agreement may be in effect (any such entitlement to a
refund being referred to herein as a "Separate Return Tax Benefit"), whether by
reason of a carryback of a net operating loss, or a net capital loss or tax
credit, or otherwise, then, upon written request (including supporting
schedules) of such member (or group of members), made within the period
described in Section 6411(a) of the Code, Holding shall pay the amount of such
Separate Return Tax Benefit to such member, within the period described in
Section 6411(b) of the Code. In the case of Berry and Berry Subsidiaries, the
amount of the Separate Return Tax Benefit

                                       2
<PAGE>
for any year shall be computed as if Berry had filed a consolidated Federal
income tax return for such year and for all prior years on behalf of itself and
all other Berry Subsidiaries that were includible corporations described in
Section 1504(a)(1) of the Code. The amount of any payment required to be made to
any member (or group of members) pursuant to this Section 2 shall be reduced by
any amount previously paid to such member (or group of members) with respect to
such losses, deductions or credits pursuant to Section 3 hereof.

      3. PAYMENT FOR TAX BENEFITS OF GROUP.

            (a) If, for any fiscal year during which this Agreement is in
effect, any member (or group of members) shall have a negative separate return
tax liability (hereinafter, a "Loss Member"), Holding intends to pay to such
Loss Member an amount equal to the tax benefit realized by the Holding Group for
such year (the "Group Tax Benefit") as a result of such negative separate return
tax liability. For purposes of this Agreement, the Group Tax Benefit for any
fiscal year shall be equal to the excess, if any, of (i) the sum of the separate
return tax liabilities of each member of the Holding Group having a positive
separate return tax liability for such year, over (ii) the actual consolidated
Federal income tax liability of the Holding Group for such year. For purposes of
this Section 3, "separate return tax liability" shall be computed in accordance
with, and subject to the exceptions and limitations provided in Treas. Reg. ss.
1.1552-1(a)(2)(ii). "negative separate return tax liability" shall similarly be
ascertained under the principles of Treas. Reg. ss. 1.1552-1(a)(2)(ii), as if
the Loss Member had filed a separate return for such fiscal year as its first
separate return year and allocated to such separate return year carryover and
carryback items of consolidated net operating loss, consolidated net capital
loss, consolidated unused investment credit, consolidated unused foreign tax
credit, and consolidated excess charitable contributions under the provisions of
Treas. Reg. ss. 1.1502-79. In the case of the Berry Group, separate return tax
liability and negative separate return tax liability shall be computed in
accordance with the principles set forth in this Section 3, on a consolidated
basis.

            (b) Within 90 days after the beginning of each fiscal year for which
this Agreement may be in effect, Holding shall give written notice to each
Subsidiary of its intention to pay one or more Loss Members in an amount equal
to all, or any portion, of their proportionate part (determined in the manner
provided in paragraph 3.1) of any Group Tax Benefit that may be realized by the
Holding Group for such year. Holding intends to make such payments on a
quarterly basis, in the manner described in paragraph 1.3 hereof; provided,
however, that all payments made pursuant to this Section 3 shall be made in the
sole discretion of Holding, and Holding shall have no obligations or liability
whatsoever with respect thereto to any Loss Member; and provided, further, that
any payment made to any Loss Member in a fiscal year pursuant to this Section 3
shall be reduced by any amount previously paid to such Loss Member with respect
to such year under Section 2 hereof.

                                       3
<PAGE>
       4. ADJUSTMENTS.

            (a) Any adjustment of income, deduction, or credit that results
after the fiscal year in question by reason of any carryback, amended return,
claim for refund, or audit shall be given effect by redetermining amounts
payable and reimbursable for such fiscal year hereunder as if such adjustment
had been part of the original determination hereunder, with interest payable in
the amounts provided in Section 6611 of the Code. Any increases in the
consolidated Federal income tax liability of the Holding Group, and any
penalties and interest imposed with respect to any consolidated Federal income
tax return filed on behalf of the Holding Group, shall be given effect by
redetermining amounts payable for such fiscal year as if such adjustment had
been part of the original determination hereunder.

       5. ALTERNATIVE MINIMUM TAX.

            (a) Each Subsidiary shall be required to pay to Holding, as its
share of any alternative minimum tax imposed on the Holding Group pursuant to
Section 55 of the Code, an amount of such liability that Holding shall allocate
to each Subsidiary, provided that any such amounts so allocated pursuant to this
Section 5.1 shall be allocated by Holding in a manner that is equitable and is
consistent with Section 55 and Section 1502 of the Code, and the Treasury
Regulations promulgated thereunder, including any amendments thereto and
consistent with the allocations of tax liability pursuant to Section 1 hereof.

       6. STATE TAXES.

            (a) If, at any time from and after the date hereof, the liability of
Holding and the Subsidiaries for any state or local income or franchise taxes is
determined on a consolidated or combined basis, this Agreement shall be applied
in like manner to determine liability for, and tax benefit payments with respect
to, such taxes.

       7. TERMINATION.

            (a) This Agreement may be terminated at any time upon mutual
agreement of the parties hereto; provided, however, that such termination shall
not relieve Holding of the obligation to make payments to any Subsidiary
pursuant to Section 2 hereof for any separate return tax benefit to which such
Subsidiary would have been entitled (if this Agreement had remained in effect)
as a result of any loss, deductions or credits taken by such Subsidiary for any
fiscal year for which this Agreement was in effect, nor will it relieve Holding
or the Subsidiaries of any obligations pursuant to Sections 1.3, 4, and 6
hereof.

       8. EFFECTIVE DATE.

            (a) This Agreement shall be effective for the taxable year of the
Holding Group ended December 31, 1994, and for all taxable years thereafter.

                                       4
<PAGE>
       9. CAPTIONS.

            (a) All section captions contained in this Agreement are for
convenience only and shall not be deemed a part of this Agreement.

      10. COUNTERPARTS.

            (a) This Agreement may be executed in counterparts, each of which
shall constitute an original and all of which, when taken together, shall
constitute one agreement.

      11. GOVERNING LAW.

            (a) This Agreement shall be governed by the laws applicable to
contracts entered into and to be fully performed within the State of New York by
residents thereof.

      12. SUCCESSORS AND ASSIGNS.

            (a) This Agreement shall be binding upon and shall inure to the
benefit of the parties hereto and their respective successors and assigns.

                                       5
<PAGE>
            IN WITNESS WHEREOF, Holding and the Subsidiaries have executed this
Agreement as of the day and year first above written.

                                    BPC Holding Corporation

                                    By

                                     /s/ James M. Kratochvil
                                       Name:  James M. Kratochvil
                                       Title:  Chief Financial Officer

                                    Berry Plastics Corporation

                                    By

                                     /s/ James M. Kratochvil
                                       Name:  James M. Kratochvil
                                       Title:  Chief Financial Officer

                                    Berry Iowa Corporation

                                    By

                                     /s/ James M. Kratochvil
                                       Name:  James M. Kratochvil
                                       Title:  Chief Financial Officer

                                    Berry CPI Plastics Corporation

                                    By

                                     /s/ James M. Kratochvil
                                       Name:  James M. Kratochvil
                                       Title:  Chief Financial Officer

<PAGE>
                                                                       EXHIBIT A

Name                                          Principal Place of Business
--------------                               ------------------------------

Berry Plastics Corporation                    101 Oakley Street
                                              Evansville, Indiana 47710

Berry Iowa Corporation                        101 Oaley Street
                                              Evansville, Indiana 47710

Berry-CPI Plastics Corporation                101 Oakley Street
                                              Evansville, Indiana 47710<PAGE>   1
                                                                    EXHIBIT 10.9

[AMAZON.COM LETTERHEAD]
June 23, 1999

Mr. Joseph Galli
2809 Boston Street, Apt. 110
Baltimore, MD  21224

RE:     OFFER OF EMPLOYMENT

Dear Joe:

        On behalf of Amazon.com, Inc. (the "Company"), I am very pleased to
offer you the position of President and Chief Operating Officer. This letter, as
amended and restated on September 30, 1999, clarifies and confirms the terms of
your employment with the Company.

1.      START DATE

        Unless we mutually agree otherwise, you will commence employment on June
24, 1999 (the "Start Date").

2.      SALARY

        Your starting salary will be $16,666.70 per month, ($200,000
annualized), payable monthly in accordance with the Company's standard payroll
practice and subject to applicable withholding taxes. Because your position is
exempt from overtime pay, your salary will compensate you for all hours worked.
Your base salary will be reviewed annually by the Board of Directors or its
Compensation Committee, and any increases will be effective as of the date
determined by the Board or its Compensation Committee.

3.      BONUS

        In addition to your base salary, you will be entitled to a $7,900,000
signing bonus. The signing bonus will be payable in three installments:
$2,900,000 on the Start Date, $3,000,000 on the first anniversary of the Start
Date, and $2,000,000 on the second anniversary of the Start Date.

4.      BENEFITS

        You will also be entitled, during the term of your employment, to such
vacation, medical and other employee benefits as the Company may offer from time
to time, subject to applicable eligibility requirements. The Company does
reserve the right to make any modifications in this benefits package that it
deems appropriate. The Company's current vacation policy is to provide you with
two weeks paid vacation per year in the first year of your employment and three
weeks per year thereafter during the term of your employment. You are also
eligible to participate and to enroll in our major medical plan of the first
entry date following the commencement of your employment.

5.      STOCK OPTIONS

        As we discussed, the company takes a long-term approach to investment,
and its employees are its most important investment. Our compensation structure
is weighted towards equity ownership because we believe we will create the most
value for the Company and its shareholders over time by having employees think
and act like, and therefore be, owners. To this end, and subject to Board of
Directors' approval, you will be granted a 20-year option to purchase 735,000
shares of Amazon.com

<PAGE>   2
common stock, which will vest at the rate of 73,500 shares at the end of each
year of employment during the first 10 years of employment. In addition, you
will be granted a 20-year option to purchase 1,225,000 shares of Amazon.com
common stock, which will vest at the rate of 122,500 shares at the end of each
year of employment after the first 10 years of employment. The strike price on
your stock option grants will be the fair market value per share of such stock
on the Start Date.

        If you are an employee of the Company on the fourth anniversary of the
Start Date, the Company commits to pay you a bonus or bonuses (the "Bonus
Commitment"), over a period of seven years (i.e., beginning on the fourth
anniversary and ending on the eleventh anniversary of the Start Date) so long
as you continue to be employed by the Company (the "Bonus Period"), equal to a
maximum of $20 million (the "Maximum Bonus Value") less the amount that the
aggregate fair market value of the shares of stock issued upon exercise of the
options vesting during the first 10 years of your employment (the "Covered
Stock") exceeds the aggregate exercise price of such options. The terms of the
Bonus Commitment will be as follows:

        (a)     When you sell shares of Covered Stock during the Bonus Period,
        the Company will pay to you the excess, if any, of (i) the product
        obtained by multiplying (x) the Maximum Bonus Value by (y) the
        Applicable Percentage (as defined below) over (ii) the aggregate Net
        Sales Price of the Covered Stock sold by you; provided, however, that
        in no event shall the Company be obligated to make a payment to you if
        the sum of (1) the aggregate Net Sales Price of all shares of Covered
        Stock sold by you since the Start Date and (2) the aggregate payments
        made to you by the Company pursuant to the Bonus Commitment equals or
        exceeds the Maximum Bonus Value multiplied by a fraction, the numerator
        of which is the number of shares of Covered Stock sold by you since the
        Start Date and the denominator is 735,000 (proportionally adjusted for
        stock splits and similar events).

        (b)     The Applicable Percentage shall be equal to the number of
        shares of Covered Stock sold by you in the applicable transaction
        divided by 735,000 (proportionally adjusted for stock splits and
        similar events).

        (c)     The Net Sales Price shall be the sales price of the applicable
        Covered Stock without deduction of selling expenses or commissions less
        the exercise price for the applicable Covered Stock.

        (d)     Notwithstanding whether the Bonus Period has expired, the Bonus
        Commitment shall terminate with respect to sales of Covered Stock after
        the earlier of (i) termination of your employment by you or termination
        of your employment by the Company with Cause (as defined below) and
        (ii) 90 days after termination of your employment by the Company
        without Cause.

        (e)     Notwithstanding anything to the contrary in the foregoing
        provisions, if your employment terminates due to your death or because
        you become unable to perform your duties on account of a permanent
        disability (as defined from time to time in the Company's long-term
        disability income plan) or if the Company terminates your employment
        without Cause, and such termination occurs during the four years
        between the Start Date and the beginning of the Bonus Period, then you
        shall be entitled to the Bonus Commitment (and the Bonus Period shall
        be deemed to have been effective) for any sales of Covered Stock on or
        before the date that is 90 days after the effective date of the
        termination of your employment.

        Your option will be documented by delivery to you of a Stock Option
Letter Agreement specifying the terms and conditions of the option. All share
amounts will be proportionately adjusted for stock splits and similar events.
<PAGE>   3
6.      TERMINATION OF EMPLOYMENT

        Your employment may be terminated at any time by you with 30 days'
prior written notice to the Company's Board of Directors or by the Company with
or without Cause. The following matters will provide the Company with
justification for termination of your employment with "Cause":

        (a)     any act of fraud or embezzlement,

        (b)     any material breach by you of your Confidentiality,
        Noncompetition and Invention Assignment Agreement with the Company,

        (c)     your conviction of any felony involving an act of dishonesty,
        moral turpitude, deceit or fraud,

        (d)     any act of dishonesty or misconduct (whether in connection with
        your responsibilities as an employee of the Company or otherwise) that
        either materially impairs the Company's business, goodwill or
        reputation or materially compromises your ability to represent the
        Company with the public, or

        (e)     your material failure to perform your lawful duties to the
        Company after receiving written notice from the Company's Board of
        Directors describing such failure in reasonable detail.

7.      PAYMENTS UPON TERMINATION OF EMPLOYMENT

        The payments to which you will be entitled to receive from the Company
and amounts, if any, of the signing bonus that you will be obligated to repay
to the Company upon termination of your employment will be as follows:

        (a)     If before the first anniversary of the Start Date you terminate
        your employment or if the Company terminates your employment with
        Cause, the Company will not be obligated to pay you the second and
        third installments of the signing bonus and you must repay the Company
        a proportionate amount of the first installment of the singing bonus
        based on the number of days elapsed from the Start Date to the
        effective date of termination of your employment divided by 365.

        (b)     If before the second anniversary of the Start Date you
        terminate your employment or if the Company terminates your employment
        with Cause, the Company will not be obligated to pay you the third
        installment of the signing bonus and you must repay the Company a
        proportionate amount of the second installment of the signing bonus
        based on the number of days elapsed from the first anniversary of the
        Start Date to the effective date of termination of your employment
        divided by 365.

        (c)     If before the third anniversary of the Start Date you terminate
        your employment or if the Company terminates your employment with
        Cause, you must repay the Company a proportionate amount of the third
        installment of the signing bonus based on the number of days elapsed
        from the second anniversary of the Start Date to the effective date of
        termination of your employment divided by 365.

        (d)     If you terminate your employment or if the Company terminates
        your employment with or without Cause, the Company will pay you any
        accrued and unpaid base salary (subject to normal withholding and other
        deductions) to the effective date of termination of your employment.
        The Company may offset against its payment of accrued and unpaid base
        salary any amount you owe the Company under clause (a), (b) or (c)
        above.
<PAGE>   4
8.      CONFIDENTIALITY, NONCOMPETITION AND INVENTION ASSIGNMENT AGREEMENT

        As a condition of your employment pursuant to this offer letter, we
require that you sign the enclosed Confidentiality, Noncompetition and Invention
Assignment Agreement. The Company's willingness to grant you the stock options
referred to above is based in significant part on your commitment to fulfill the
obligations specified in that agreement. As further compensation for
satisfaction of your obligations under that agreement, the Company will pay you
$100,000 on the Start Date.

        You should know that the agreement will significantly restrict your
future flexibility in many ways. For example, you will be unable to seek or
accept certain employment opportunities for a period of three years after you
leave the Company. Please review the agreement carefully and, if appropriate,
have your attorney review it as well.

9.      ADDITIONAL PROVISIONS

        Your employment pursuant to this letter is also contingent upon your
submitting the legally required proof of your identity and authorization to
work in the United States. On your first day of employment you must provide the
required identification.

        If you accept this offer, the terms described in this letter will be the
terms of your employment, and this letter supersedes any previous discussions or
offers. Any additions or modifications of these terms would have to be in
writing and signed by you and an officer of the Company.

        If you wish to accept employment with the Company, please indicate so by
signing both copies of this letter and both copies of the enclosed
Confidentiality, Noncompetition and Invention Assignment Agreement, retaining
one of each for your files. This offer and all terms of employment stated in
this letter will expire if you have not returned a signed copy to me on or prior
to June 24, 1999.

        We are very excited about the possibility of your joining us. I hope
that you will accept this offer and look forward to a productive and mutually
beneficial working relationship. Please let me know if I can answer any
questions for you about any of the matters outlined in this letter.

                                        Sincerely,

                                        /s/ JEFFREY P. BEZOS
                                        ------------------------------------
                                        Jeffrey P. Bezos
                                        Chairman and Chief Executive Officer
                                        Amazon.com, Inc.

ACCEPTANCE

I accept employment with Amazon.com, Inc. under the terms set forth in this
letter:

/s/ JOSEPH GALLI, JR.
---------------------
Signature

Printed Name: Joseph Galli, Jr.
              -----------------

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00005-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00005-of-00352.parquet"}]]