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Exhibit (10)(g)
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          SUMMARY DESCRIPTION OF THE SUDBURY, INC. INCENTIVE BONUS PLAN



Officers of Sudbury, Inc., including executive officers, are eligible to earn an
annual cash incentive bonus under the Sudbury, Inc., Incentive Bonus Plan. The
amount of such bonus is determined as a percentage of base salary ranging from a
minimum of 15% to a maximum of 45% as determined by the category to which an
individual participant is assigned for a plan year. The assignment of category
is based upon the subjective determination of each individual's level of
responsibility and accountability by the Compensation Committee of Sudbury,
Inc.'s Board of Directors ("Committee").

The annual incentive bonus is tied directly to the achievement of specific
financial objectives for Sudbury, Inc. and its subsidiaries (the "Company").
Each year, usually at its August meeting, the Committee sets minimum and maximum
target levels relating to the Company's return on equity. All awards require
Committee approval and are submitted by the Committee to the Company's Board of
Directors for the Board's final approval.