EXHIBIT 10(d)

Annual Performance Incentive Plan 

Under the Annual Performance Incentive Plan, executive officers of the Company 
may be entitled to receive performance related cash payments provided that 
annual, Committee-established performance objectives are met. At the beginning 
of the year, the Executive Compensation and Benefits Committee approves for 
each officer not participating in the Executive Performance Incentive Plan, an 
annual incentive target and maximum opportunity expressed as a percentage of 
annual base salary.  The Committee also establishes overall Document 
Processing threshold, target and maximum measures of performance and 
associated payment schedules.  For 1997, the performance measures were profit 
before tax (35%), revenue growth (20%), cash generation (15%), customer 
satisfaction (10%), customer loyalty (10%) and employee satisfaction (10%).  
Additional goals are also established for each officer that include business 
unit specific and/or individual performance goals and objectives.  The weights 
associated with each business unit specific or individual performance goal and 
objective used vary and range from 10 percent to 55 percent of the total.  
Actual performance payments are subject to approval by the Committee following 
the end of the year.