EXHIBIT 10.26
1998-1999 STRATEGIC INCENTIVE PLAN
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PURPOSE:            TO ATTRACT, RETAIN, AND SIGNIFICANTLY REWARD A SELECT GROUP
                    OF INDIVIDUALS FOR THE ACHIEVEMENT OF AGGRESSIVE, MEASURABLE
                    STANDARDS OF CORPORATE PERFORMANCE.  PAYMENTS IN STOCK ARE
                    INTENDED TO ASSIST PARTICIPANTS IN ACHIEVING SPECIFIED
                    OWNERSHIP GUIDELINES AND PROMOTE AN ENTREPRENEURIAL APPROACH
                    TO THE BUSINESS.

ELIGIBILITY:        Approximately 150 executives in the Company

PERFORMANCE
PERIOD:             Two Years

AWARD FREQUENCY:    Annually, performance periods will be overlapping.

PERFORMANCE
MEASURES:           Groups
                    100% Division Contribution (aggregate 1998 and 1999)

                    Corporate
                    100% Earnings Per Share (EPS) (aggregate 1998 and 1999)

PERFORMANCE
WEIGHTINGS:         Corporate Performance - 30%; Group Performance - 70% for
                    those participants with a target award of 100%

                    Corporate Performance - 20%; Group Performance - 80%
                    For those participants with a target award of 75%

                    Corporate Performance - 10%; Group Performance - 90%
                    For those participants with a target award of 40% - 60%

                    Corporate Performance -100% for all Corporate participants

RELATIONSHIP OF
PERFORMANCE
TO PAYOUT:


<TABLE>
<CAPTION>

                                                  PAYOUT LEVEL
                                                   AS OF % OF
                         PERFORMANCE LEVEL        TARGET AWARD
                         -----------------        ------------
                         <S>                      <C>

                              120%                     125%
                              110%                     110%
                              100%                     100%
                               90%                      70%
                               80%                      50%

</TABLE>
                         Bonus will not be paid below 80% level



1998-1999 STRATEGIC INCENTIVE PLAN
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TARGET AWARD:       For those participants with a target award equivalent to
                    100% of base pay, the award is denominated 100% in stock
                    units based on the stock price at the beginning of the
                    performance period.

                    For those participants with a target award equivalent to 75%
                    of base pay, the award is denominated 75% in stock units
                    based on the stock price at the beginning of the performance
                    period.

                    For those participants with a target award equivalent to
                    40%-60% of base pay, the award is denominated 50% in stock
                    units based on the stock price at the beginning of the
                    performance period.

PAYOUT FORM:        The mix of payments under this Plan between cash and stock
                    will change as specified stock ownership guidelines are
                    achieved
                    Payments will be made in stock for that portion of the award
                    which is initially denominated in stock units as described
                    above.

                    Upon achievement of the ownership guidelines, the
                    participant may elect the form of payment, either cash or
                    stock, with the opportunity for voluntary deferrals.

PAYMENT:            Bonus payments will be made after the year-end financial
                    results have been reviewed and certified by Arthur Andersen
                    LLP.  Proposed bonus payments for Senior Executives will be
                    reviewed and approved by the Human Resource and Compensation
                    Committee.

WITHHOLDING:        Participants receiving a portion of their bonus payment in
                    stock may elect to pay Federal, state and local withholding
                    tax obligations to the Company in cash or request that the
                    Company withhold a number of shares of common stock equal in
                    value to the withholding tax amount.