Exhibit 10(q)

                        PERSONAL FINANCIAL PLANNING (PFP)
                              REIMBURSEMENT PROGRAM
                                 For Executives

Purpose of Plan:

The purpose of this program is to assist Executives in paying for professional
services and advice in managing the Executive's estate plan, taxes and general
financial planning.


Plan Highlights and Procedures:

o     Expenses covered under the program include:

      o     The preparation of tax returns for federal, state and local income
            tax as well as gift tax returns.

      o     Expenses related to develop and maintain an estate plan, including
            wills, establishing trusts etc.

      o     General financial planning, including estimating tax liabilities for
            the year, making quarterly tax payments and a general review of
            personal asset allocations.

o     Expenses not covered under this program include costs associated with
      executing security trades (stocks, bonds mutual funds etc) and asset
      management fees.

o     The maximum annual reimbursement to be paid in a calendar year is $5,000
      for eligible Active employees and $3,000 for eligible Retirees.

o     Reimbursement procedures:

      o     Copies of invoices should be sent to the Manager of Corporate
            Benefits Counseling (Glenn Haskell).

      o     Reimbursements to the executive will be processed with the next
            practical payroll cycle. Taxes will not be withheld, except for
            FICA.

      o     Payments are considered taxable income. The executive will be
            responsible for all taxes; payments are not grossed-up.

      o     Reimbursements are not eligible for Savings Plan deductions, nor are
            they considered pension eligible earnings.

o     Eligibility for active employees is based on the same criteria as the
      Estate Preservation Plan and Executive Life Insurance Plan. Eligible
      employees retiring on or after March 1, 2001 would be eligible for the
      reduced amount in retirement.