American Stores Company and Subsidiaries - Page 6

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          following schedule sets forth the the Top 10 Plans and their                
          respective annual accounting periods (plan years) for Federal tax           
          purposes:                                                                   
                    CBA Plan                                Plan Year                 
          Southern California UFCW Union & Food             April 1 -                 
               Employers Joint Pension Trust Fund           March 31                  
          UFCW Union and Participating Food Indus-          January 1 -               
               try Employers Tri-State Pension Fund         December 31               
          Northern California Retail Clerk Union            January 1 -               
               & Food Employers Joint Pension Trust Fund    December 31               
          Southern California Meat Cutters Union            July 1 -                  
               & Food Employers Pension Trust Fund          June 30                   
          UFCW Union Local 56 Retail Meat                   July 1 -                  
               Pension Fund                                 June 30                   
          UFCW International Union Industry                 July 1 -                  
               Pension Fund                                 June 30                   
          Western Conference of Teamsters                   January 1 -               
               Pension Trust                                December 31               
          Southern California Retail Clerks                 January 1 -               
               Union & Drug Employers Pension Fund          December 31               
          Warehouse Employees Union Local 169 &             January 1 -               
               Employers Joint Pension Fund                 December 31               
          UFCW Local 72 & Participating Employers           January 1 -               
               Pension Fund                                 December 31               
               During the calendar years 1986, 1987, and 1988, more than              
          1,000 employers made contributions on behalf of thousands of                
          unionized employees and their beneficiaries to many of the plans.           
          Other plans were smaller.  At all times between January 1, 1986             








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