American Airlines and Delta both make information available about base wages and profit sharing. Data in the exhibit are annual salaries. Importantly, note that American's profit sharing in recent years has produced a payout that is about 2% of salary for its pilots, whereas Delta's profit sharing's payout has been about 15% of pilot salary. (So, for example, a pilot at American flying a 777 with 12 years of experience received a profit sharing payment of $332,000 x .02 $6,640 on top of his/her $332,000 salary.) These data are only for airline pilots. The pilot is the number one authority, and in charge, in the cockpit of an airplane. Mistakes and heroic good decisions are likely to be attributed to the pilot in most circumstances.

EXHIBIT 10.21 -PILOT ANNUAL SALARIES BY PLANE TYPE AND YEARS OF EXPERIENCE

PLANE TYPE

BOEING 777BOEING 767AIRBUS 320EMBRAER 190

AMERICAN

12 years experience$332,000$284,000$270,000$175,000

2 years experience$307,000$261,000$250,000$162,000

DELTA

12 years experience$353,000$296,000$274,000$182,000

2 years experience$330,000$277,000$256,000$170,000

Can you provide some examples on what I could use to help me determine if providing profit sharing to the employees would be good or bad in this case?