EXHIBIT 10.(III) C

SEVERANCE AND RETENTION BONUS PLAN - Certain management employees are eligible
to participate in a plan providing an opportunity to receive a bonus based on
their average annual compensation if the unification of Cenex Harvest States and
Farmland takes place prior to 12/31/00.  The plan requires continued employment
through the date of unification.  The plan also provides a severance arrangement
based on their average annual compensation if employment is terminated under
certain circumstances, within two years after the unification.