Exhibit 10.1a


Under the Company's 1999 Management Variable Incentive Plan, the Chief Executive
Officer of the Company,  with the approval of the Human  Resources  Committee of
the Board of Directors,  annually  designates  employees to  participate  in the
program,   establishes  their  participation   level,  and  establishes  certain
financial and operational goals for the Company which must be satisfied in order
for  variable  pay awards to be made.  The impact,  if any,  of each  employee's
performance  on  his or her  variable  pay  award  is  determined  by his or her
officer. Subject to final approval by the Human Resources Committee of the Board
of  Directors,  the Chief  Executive  Officer of the Company also  determines at
year-end the degree to which those goals have been  satisfied  and the amount of
variable pay to be awarded to participating employees, if any.