LETTER 10

Individual Medical Account

Mr. James M. Parent

Assistant Directing Business Representative

District Lodge No. 26

I.A.M.A.W., AFL-CIO

365 New Britain Road

Kensington, Connecticut 06037

Dear Mr. Parent:

This is to confirm the understanding and agreement between the Company and the Union concerning the Individual Medical Account

Effective December 6, 2004:

a)                 Continue the Individual Medical Account for the accumulation of funds to help offset medical costs for retirees.

b)                 Contributions remain from $1 to $4 per week, in whole dollar amounts, which will be matched by the Company at 75%.

c)                  Employees in the following age categories may contribute additional amounts, each week and matched at 75%, as indicated below.

d)                 Employees may put part (in whole dollar amounts) or all of their contributions into the account on a before-tax basis in accordance with Section 401(k) of the Internal Revenue Code.

e)                  All contributions will be invested in the Income Fund.

f)                   No in-service withdrawals are permitted.

g)                 No loans are permitted.

h)                 Employees are immediately vested in Company contributions if currently vested in the Savings Plan, or when they become vested in the Savings Plan, but in no more than two (2) years from start of their participation in the Individual Medical Account.

i)                   Upon termination prior to retirement, employees may leave their funds in the Individual Medical Account if the combined total of Savings Plan and IMA funds is at least $5000.

j)                   Employees who are suspended from the Employee Savings Plan will not be suspended from the Individual Medical Account.

k)                 The payout is limited to a two (2) to twenty (20) year payment plan similar to the same option in the Savings Plan; except if the account balance at retirement is less than $5000, a lump sum payment must be taken.

Effective January 3, 2005:

a)                 Contributions increase from $1 to $6 per week, in whole dollar amounts, which will be matched by the Company at 75%.

b)                 Employees in the following age categories may contribute additional amounts, each week and matched at 75%, as indicated below.

Sincerely,

James R. Miller

Vice President, Industrial Relations

Accepted this 6th day of December 2004