EXHIBIT 10.10


     The Registrant makes available a group long-term disability insurance
program to substantially all salaried employees.  The Registrant pays one-half
of the premium and the employee pays one-half of the premium.

     In addition to this group long-term disability program, the Registrant has
arranged for individual long-term disability policies for approximately 60
officers and management employees.

     The group long-term disability and individual executive policies together
are designed to replace, in times of disability, between 90% and 100% of the
base salary of the employee (excluding incentive compensation).