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                                                                 EXHIBIT 10(22)
 
                       SUMMARY OF ANNUAL INCENTIVE PLAN
 
  In the fourth quarter of each year, in connection with the budgeting
process, the Company establishes financial performance targets and a related
targeted bonus for many of its employees. Under the Annual Incentive Plan,
cash bonuses become payable to these employees after the end of the subsequent
year and may vary from 0% to 100% or more of the employee's targeted bonus
based on the extent to which the financial performance targets are met.
