Exhibit 10.15

            Description of Post-Retirement Life Insurance Equivalent

     Certain senior managers of the Registrant, including Messrs. Bleustein,
Brostowitz, Gray, Teerlink and Ziemer, are entitled to receive a lump sum
payment equal to one year's salary plus applicable taxes upon retirement at or
after age 55.  This benefit has been adopted by the Registrant in lieu of
providing post-retirement life insurance.