Heartland Development Corporation Short-Term Incentive Plan

                                  Plan Summary

             In January of 1995, Heartland Development Corporation ("HDC")
   adopted the Heartland Development Corporation Short-Term Incentive Plan
   (the "Plan").  The Plan includes salaried corporate management employees
   of HDC

             Payments under the Plan are determined by 1) the achievement by
   HDC of certain net income and return on equity targets, and 2) the
   achievement of certain defined objectives.  These objectives are specified
   to the individual participant.  Potential payouts range from 80% of annual
   salary for Lance W. Ahearn, the President of HDC, to 10% of annual salary
   for lower level management employees.