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                                                           EXHIBIT (10)(iv)





                   DESCRIPTION OF BONUS ARRANGEMENTS


The Company has entered into bonus arrangements with certain executive
officers for 1995, including Mr. Brown, Mr. Elenbaas, Mr. Laube, Mr. Lipes,
Mr. Simpson and Mr. Winkel, based on specific performance criteria including 
sales, profits and asset management.  The aggregate amount of such bonuses is 
not expected to exceed $1,225,000.