This excerpt taken from the ECL 10-K filed Feb 28, 2006.
BENEFITS AVAILABLE GENERALLY TO EMPLOYEES
U.S. executives are eligible to participate in benefit plans which are available generally to employees of the Company. These include the following: (i) a defined benefit pension plan (the Ecolab Pension Plan), (ii) a 401(k) plan and ESOP (the Ecolab Savings Plan and ESOP), (iii) a medical and dental plan, (iv) a group term life insurance plan with additional accidental death and dismemberment and travel accident benefits, (v) a long term disability plan, (vi) a cafeteria plan with health and dependent care reimbursement accounts, (vii) a post-retirement medical and death benefit plan, and (viii) a severance plan. While corporate officers are excluded from the general severance plan, it is customary (depending on the circumstances of the termination) to negotiate a severance package of between one and two years base salary and bonus at the time of termination. NEOs and other executive officers are also excluded from the Companys open market employee stock purchase plan (the Ecolab Stock Purchase Plan) that provides a 15% Company match on participant contributions up to $6,000 annually.