Exhibit 10(n)


         Executive Compensation Incentive Award Program


	The Company's Executive Compensation Incentive Award 
Program is designed to promote the success of the Company by 
providing a method whereby officers may be awarded additional 
remuneration based on specific Company objectives and the 
Company's overall return on equity.  The program has two 
separate components.  A short-term incentive plan makes cash 
awards to eligible employees based on the achievement of 
independent financial, operational and strategic goals 
established annually by the Company's Board of Directors, as 
well as individual goals for officers who are not members of 
the Company's Corporate Leadership Committee (CLC).  A long-
term incentive plan grants restricted Company stock to eligible 
employees based on the achievement of other goals established 
by the Board.
	Awards under the program are made by the Management 
Development and Compensation Committee of the Board of 
Directors, except that cash awards are made by CLC in the case 
of non-CLC members.