ACCURIDE CORP
EX-10.19
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<DESCRIPTION>EX-10.19
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<p align="right" style="margin:0in 0in .0001pt;text-align:right;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Exhibit
10.19</font></b></p>

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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">ACCURIDE
EXECUTIVE RETIREMENT ALLOWANCE POLICY</font></b></p>

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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">November,
2003</font></u></b></p>

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<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Accuride has
supplemented the retirement benefits available to executives for a number of
years through the Accuride Corporation Supplemental Savings Plan (the
&#147;SSP&#148;).&#160; While the SSP is being
continued to allow executives to defer the receipt of some of their income, the
Company contribution portion of the SSP is being eliminated.&#160; In order to replace the benefits lost due to
the elimination of the Company contribution features in the SSP, Accuride has
adopted this Executive Retirement Allowance Policy, the terms of which follow:</font></p>

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<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">1.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <b><u><font style="font-weight:bold;">Eligibility.</font></u></b>&#160; The Retirement Allowance will be payable to any executive level
employee (salary level 20 and above) who has been designated for participation
in the program described in this Policy.&#160;
A &#147;Designated Executive&#148; need not complete any particular period of
service in order to participate.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">2.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <b><u><font style="font-weight:bold;">Amount of Allowance.</font></u></b>&#160; The Retirement Allowance for any calendar
year will be equal to the sum of the following amounts:</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:1.0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">A.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; 2.5%
of the Designated Executive&#146;s &#147;Base Salary&#148; for the calendar year in excess of
the limitation on compensation that may be considered for purposes of the
Accuride Employee Savings Plan pursuant to Section 401(a)(17) of the Internal
Revenue Code of 1986 (the &#147;Code&#148;) for the same year.&#160; (The Section 401(a)(17) limit for 2003 is $200,000).&#160; For purposes of this Policy, &#147;Base Salary&#148;
means the total regular salary paid by the Company during the applicable
calendar year, determined prior to any deferrals made by the Designated
Executive under the Accuride Employee Savings Plan, the Accuride Corporation
Supplemental Savings Plan, or a cafeteria plan within the meaning of the
Section 125 of the Code.&#160; &#147;Base Salary&#148;
excludes commissions, bonuses, overtime, living or other allowances,
contributions under any employee benefit plan, or other extra, incentive,
premium, contingent, supplemental or additional compensation all as determined
conclusively by the Company.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:1.0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">B.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; The
&#147;Applicable Percentage&#148; of the Designated Executive&#146;s &#147;Eligible Base Salary&#148;
for the applicable calendar year less the &#147;Company Profit Sharing Contribution&#148;
(as such term is used in the Savings Plan) allocated to the Designated
Executive under the Savings Plan for that year. &#160;For this purpose, the &#147;Applicable Percentage&#148; is the percentage
contributed to the accounts of the participants in the Savings Plan as a
Company Profit Sharing Contribution (as that term is defined in the Savings Plan)
for that year, as adjusted to reflect all limitations and carryovers called for
by the Savings Plan.&#160; A Designated
Executive&#146;s &#147;Eligible Base Salary&#148; is the Base Salary earned by the Designated
Executive for the portion of the year during which the Designated Executive is
eligible to receive a Company Profit Sharing Contribution under the Savings
Plan.&#160; This portion of the Retirement
Allowance will only be paid for a year in which a Company Profit Sharing
Contribution is made to the Savings Plan.&#160;
A Designated Executive will receive this portion of the Retirement
Allowance only if the Designated Executive is also a participant in the Savings
Plan and is eligible, generally, to receive a Company Profit Sharing
Contribution under the Savings Plan.&#160;
The Board retains the right to relax the eligibility requirements for
the receipt of this portion of the Retirement Allowance.</font></p>

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<p style="margin:0in 0in .0001pt;text-indent:1.0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">C.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; An
amount equal to the total &#147;Basic Earnings Credits&#148; and &#147;Excess Earnings
Credits&#148; (as determined pursuant to Sections 3.1(b) and 3.1(c) of the Accuride
Cash Balance Plan) that the Designated Executive would be entitled to receive
under the Cash Balance Pension Plan for the calendar year if that Plan were not
subject to the compensation and benefit limitations set forth in Section
401(a)(17) and 415 of the Code, less the Basic Earnings Credits and Excess
Earnings Credits actually received by the Designated Executive under the Cash
Balance Plan for that year.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:1.0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">D.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; An
amount equal to the applicable percentage (gross-up amount) of the sum of A, B
and C above, which amount is intended to cover the amount of grossed-up income
taxes payable by the Designated Executive on the Retirement Allowance.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">3.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <b><u><font style="font-weight:bold;">Time of Payments</font></u></b>.&#160; The Retirement Allowance for the amounts
described in A and C above will be paid out in December of each year, while the
amounts described in B above will be paid out within 90 days following the end
of the appropriate calendar year.</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">2</font></p>


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