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          service satisfied (the 9-month span from May 1 to January 30 or             
          31) corresponds to an employee's "accumulated benefits" since,              
          contrary to the General Plan, vacation benefits do not vest                 
          ratably under the Star Markets Plan.  (Nonaccumulated benefits              
          consist of that one-quarter of the vacation entitlement measured            
          from the end of the relevant tax year (January 30 or 31) to the             
          applicable date of grant (April 30).)                                       
               For employees who qualify for 1 or 2 weeks of vacation pay,            
          the Star Markets Plan vacation season extends from May 1 through            
          December 31 of each year.  Unless an individual terminates                  
          employment prior to reaching his anniversary date, he becomes               
          fully vested in the first and second weeks of vacation as of the            
          date he is eligible to take his vacation under the plan (with the           
          exception of an employee starting between May 1 and December 31,            
          who can take his first week between May 1 and October 31, but               
          does not vest until his anniversary date).                                  
               All vacation under the Star Markets Plan must commence                 
          within the calendar year in which an employee reaches his                   
          anniversary date with Star Markets.  No vacation benefits may be            
          accumulated from year to year.  (The record does not disclose how           
          an employee whose anniversary date falls in the last week of                
          December is supposed to take his vacation.  We presume that, as             
          long as his vacation commences before the end of that calendar              
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