Exhibit 10(h) Financial Planning Program (As amended through September 1993) Objective - --------- To encourage Officers to do sound personal financial planning by reimbursing 50% of the costs of such services (100% effective 1/1/82). Approved Firms: - -------------- Any reputable and professionally competent firm or individual whom you select. Services Covered: - ---------------- Preparation of a personal financial plan, including: - estate planning (review of wills, trusts, insurance, etc.) - preparation of wills and trust documents - tax planning and tax return preparation - investment analysis and counsel Excluded: - investment management If there is any question about whether a particular service you plan to request is covered, call Corporate Executive Compensation. Schedule of Fee Maximum for Reimbursement: - ----------------------------------------- Income Tax Other Preparation Services Total * ----------- -------- ----- Vice Presidents --------------- Initial Review/Plan $2,500 $12,000 $14,500 Periodic Reassessments 2,500 8,000 10,500 ** Senior Vice Presidents and above -------------------------------- Annual reimbursement - - 30,000 *Plus a "gross-up" payment for federal income tax considerations. **The higher reimbursement limit (i.e., $14,500) is allowed for a calendar year in which complete plan reviews are undertaken because of one of the following circumstances: death of spouse; divorce; move to/from a foreign assignment; or upcoming retirement. Notes: - ----- - Participation in this program is totally voluntary. - The Company's payment is compensation for income tax purposes and, as such, is subject to withholding and will be reported on your W-2 Form.