PERSONAL AND CONFIDENTIAL 2005 MKS MANAGEMENT INCENTIVE PROGRAM

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                                                                    EXHIBIT 10.1

          Confidential Materials omitted and filed separately with the

        Securities and Exchange Commission. Asterisks denote omissions.

                             PERSONAL AND CONFIDENTIAL

                      2005 MKS MANAGEMENT INCENTIVE PROGRAM

                                    [FORM OF]

                PRO FORMA PRE-TAX EARNINGS PER SHARE (EPS) TABLE

                            (JANUARY 1 - DECEMBER 31)

YOUR TARGET BONUS UNDER THE 2005 MKS MANAGEMENT INCENTIVE PLAN IS ___%(1) OF

YOUR BASE EARNINGS. THE PAYOUT OF YOUR BONUS WILL BE ACHIEVED ACCORDING TO THE

SCHEDULE SHOWN IN THE CHART BELOW. FOR EXAMPLE, YOU WILL RECEIVE 50% OF YOUR

TARGET BONUS IF OUR PRO FORMA PRE-TAX EPS REACHES $**, AND 100% OF YOUR TARGET

BONUS IF OUR PRO FORMA PRE-TAX EPS REACHES