附件10(a)
輔助儲蓄計劃
(409A 大爺爺條款)
1995年。
聯合太平洋股份有限公司
(截至2024年8月1日通過的所有修正案，自2009年1月1日生效)
第一章
計劃範圍和定義
1.1 計劃的目的和範圍 - 本計劃的目的（本文和其他大寫字母術語的含義如下所述）是爲參與儲蓄計劃的符合條件的僱員提供超出儲蓄計劃規定限制之外的福利，因爲該計劃設定的限制規定在《法典》第401(a)(17)和415條款中。在《法典》第415條款所規定的限制之下，只要根據本計劃提供福利，公司打算將本計劃保持爲《僱主退休收益保險法》第3(36)條所定義的「超額福利計劃」。根據本計劃規定在此處和今後可能隨時進行的修訂，每位參與者及其受益人對本計劃下的福利權利將受到約束。本計劃自2009年1月1日起生效，除非在此明確另有規定，並已經進行修訂，現在根據本處所列修訂，自2024年8月1日起進一步修訂和重新規定.
1.2 適用性 補充儲蓄計劃在2009年1月1日生效後一分爲二。根據本計劃的條款，其中一個組成部分僅適用於截至2004年12月31日已記入參與者帳戶並根據2004年12月31日實施的補充儲蓄計劃條款（之後發生的相關投資收益和損失亦包括在內）完全授予的金額，這些條款在2004年10月3日之後未經實質性修改。對於根據補充儲蓄計劃記入參與者帳戶的任何其他金額，參與者及其受益人的權利應受制於聯合太平洋公司的「聯合太平洋公司補充儲蓄計劃（409A非祖父分支組成部分）」，該計劃自2009年1月1日生效後如有修改將予以執行。在2009年1月1日之前，對於根據《法典》第409A條規定的金額計入的補充儲蓄計劃，補充儲蓄計劃以善意遵守《法典》第409A條規定。
1.3 定義 根據計劃使用，以下術語應按下文所述含義加以解釋，除非上下文明顯需要不同的含義：
(a)「帳戶」是指公司賬冊上維護的條目，代表計劃下參與者的利益。術語「帳戶」根據上下文，可能指以下一項或兩項：
(1)「帳戶」指根據2004年12月31日生效的額外儲蓄計劃第2.1節中記入參與者帳戶的金額，並根據第2.1節的價值進行評估，同時根據第3.1節的付款進行調整。
(2)「b帳戶」是指根據2004年12月31日實施的《補充儲蓄計劃》第2.2節向參與者記入的金額所示的帳戶，按照第2.1節的規定價值進行估算，並根據第3.1節的支付進行調整。
在任何情況下，參與者的帳戶不得被視爲包括在2004年12月31日後根據補充節約計劃條款信用的金額（包括投資收益和損失），或在該日期未獲得歸屬權的金額。
(b)「受益人」指定之參與者死亡後接收節儉計劃下利息的人，除非參與者根據命名受託人-計劃管理採納的程序指定另一人爲其受益人。如果參與者沒有在節儉計劃下進行該等指定，參與者應根據命名受託人-計劃管理採納的程序指定其受益人。若沒有該種指定，參與者的受益人應爲其遺產。
(c)「參與者」指的是未根據第3.1節分發的帳戶持有人。
(d)「計劃」應指聯合太平洋公司補充儲蓄計劃（409A祖父組件），根據本文所載的自2009年1月1日起全面修訂生效的規定，並且隨時可根據需要進行修訂。
(e)「補充儲蓄計劃」指的是聯合太平洋公司的補充儲蓄計劃，自1989年1月1日生效，且隨時可能進行修訂。補充儲蓄計劃由以下元件組成，每個元件在單獨的文件中列明： （1）聯合太平洋公司補充儲蓄計劃（409A祖父元件），以及 （2）聯合太平洋公司補充儲蓄計劃（409A非祖父元件）。
(f)「儲蓄計劃」是指聯合太平洋公司儲蓄計劃，截至1989年1月1日的生效情況，並隨後可能隨時進行修訂。
1.4 Thrift計劃中定義的術語 - 對於計劃的所有目的，除非上下文明確需要不同的含義，否則以下術語應按照Thrift計劃中指定的含義解釋：「關聯公司」；「董事會」；「法典」；「公司」；「ERISA」；「指定受託人 - 計劃管理」以及「離職服務」；但在確定是否發生了離職服務時，應忽略作爲S-1註冊聲明書號333-107614主題的Overnite Corporation的首次公開發行。
1.5 其他定義條款 計劃中第1.3和1.4節中定義的術語適用於定義的術語的單數和複數形式。在使用男性代詞時，應包括女性和其他。 相反「本協議」，「本文件」和「以下」等類似用語在本計劃中使用時指的是整個計劃，而不是計劃的任何特定條款，除非另有規定。
第二篇，自由派遣計劃。
帳戶估值
2.1 帳戶估值 - 根據第3.1節的規定，根據指定受託人-計劃管理確定，參與者A和B帳戶於任何後續日期記入的金額價值如下：
(a)除本條款(b)和(c)項規定外，視爲這些金額實際繳入儲蓄計劃並按照第六條投資規定（自2007年8月8日生效，不考慮6.05A款）進行投資，前提是計劃的投資選舉可與參與者在儲蓄計劃下所做的不同；或
(b)除非如下(c)條所規定，參與者在儲蓄計劃下的帳戶轉移到公司作爲共同母公司的一部分控制組織內維護的另一個定義和爲了在轉移給的計劃內投資的帳戶實際轉移，並按照在該轉讓計劃中規定的投資條款進行投資（2007年8月8日生效，而不考慮在該轉讓計劃中是否允許參與者參與Vanguard Advisers託管帳戶計劃的任何規定），提供了計劃目的的投資選項可能不同於參與者在該轉讓計劃下所做的投資選擇；或
(c) effective May 1, 1991 for a Participant who is subject to the restrictions under Section 16 of the Securities Exchange Act of 1934, as if such amounts had instead been actually contributed to the Thrift Plan and been invested in accordance with the investment provisions set forth in Article VI (effective August 8, 2007, without regard to Section 6.05A) thereof except that the Participant must make separate investment elections for purposes of this Plan so that no amount will be treated as if it were actually invested in the Company common stock fund and may make other investment elections for purposes of the Plan that differ from those made under the Thrift Plan.
ARTICLE THREE
Payments
3.1 Payments on Separation from Service -
(a) Except as provided in subparagraph (b), as soon as administratively practicable following the completion of the first valuation of a Participant’s Account pursuant to Section 2.1 which coincides with or next follows the Participant’s Separation from Service, the value of the Participant’s Account at the time of such Separation from Service shall be paid to the Participant or, if such Participant is not living at the time of payment, to such Participant’s Beneficiaries in a single lump-sum payment in cash.
(b) A Participant may elect in writing at least six (6) months prior to his Separation from Service and in the tax year prior to his Separation from Service to have his Account paid to him or, if such Participant is not living at the time of payment, to such Participant’s Beneficiaries, in accordance with one of the following forms:
(1) A single lump-sum distribution as provided in subparagraph (a) payable in the year of the Participant’s Separation from Service or (if elected by the Participant) January of the next year following such Separation from Service;
(2) Annual installments over a period not to exceed fifteen (15) years, such installment period to be elected by the Participant, beginning as soon as administratively practicable following: (A) the Participant’s Separation from Service or (B), if elected by the Participant, January of the next year following such Separation from Service, with (under either option) subsequent installments paid in January of each subsequent year, provided that all subsequent installments will be paid in the next succeeding January, with each installment determined by dividing the value of the Participant’s vested Account by the number of installments remaining to be made; or
(3) A single lump-sum distribution payable in January of a year following the Participant’s Separation from Service that is not later than fifteen (15) years from the Participant’s Separation from Service, such year to be elected by the Participant. The amount of such distribution shall equal the balance in the Participant’s Account at such specified date. Pending the lump-sum distribution as aforesaid, the Participant’s Account shall continue to be invested in accordance with Article Two. At the end of each calendar quarter following the Participant’s Separation from Service, the net increase or decrease in the value of the Account, measured from the first valuation of such Account pursuant to Article Two which coincides with or next follows the Participant’s Separation from Service, shall be determined. The amount of any such net increase for any calendar quarter shall be distributed to the Participant within thirty (30) days following the end of such calendar quarter.
(c) On the death of a Participant whose Account is payable under (b)(2) or (3), the Named Fiduciary-Plan Administration, in her sole discretion, may accelerate one or more installments or payments, and change the form of payment or distribution in accordance with this Section 3.1, of any balance of a Participant’s Account.
3.2 Payments Prior to Separation From Service – A Participant may request a withdrawal from his Account prior to his Separation from Service by filing a request with the Named Fiduciary-Plan Administration. Any withdrawal under this Section will be charged with a 10% early withdrawal penalty that will be withheld from the amount withdrawn and such amount withheld shall be irrevocably forfeited. All withdrawals shall be made pro-rata from the investment funds in which the Participant’s Account are invested at the time of the withdrawal.
3.3 All payments attributable to credits made hereunder on behalf of a Participant shall be made by the Company on its own behalf or on behalf of the Affiliated Company by who such Participant was employed when such credits were made. Such Affiliated Company shall reimburse the Company for all amounts paid on its behalf.
ARTICLE FOUR
Administration
4.1 Responsibilities and Powers of the Named Fiduciary-Plan Administration - The Named Fiduciary-Plan Administration shall be solely responsible for the operation and administration of the Plan and shall have all powers necessary and appropriate to carry out her responsibilities in operating and administering the Plan. Without limiting the generality of the foregoing, the Named Fiduciary-Plan Administration shall have the responsibility and power to interpret the Plan, to make factual determinations and to determine whether a credit should be made on behalf of a Participant, the amount of the credit and the value of the amount so credited on any subsequent date. The determination of the Named Fiduciary-Plan Administration, made in good faith, shall be conclusive and binding on all persons, including Participants and their Beneficiaries.
4.2 Outside Services - The Named Fiduciary-Plan Administration may engage counsel and such clerical, medical, financial, investment, accounting and other specialized services as she may deem necessary or desirable to the operation and administration of the Plan. The Named Fiduciary-Plan Administration shall be entitled to rely, and shall be fully protected in any action or determination or omission taken or made or omitted in good faith in so relying, upon any opinions, reports or other advice which is furnished by counsel or other specialist engaged for that purpose.
4.3 Indemnification - The Company shall indemnify the Named Fiduciary-Plan Administration against any and all claims, loss, damages, expense (including reasonable counsel fees) and liability arising from any action or failure to act or other conduct in her official capacity, except when the same is due to her own gross negligence or willful misconduct.
4.4 Claims Procedures - The claims procedures set forth in Article XIII of the Thrift Plan shall apply to any claim for benefits hereunder, subject to such changes as the Named Fiduciary-Plan Administration deems necessary or appropriate.
ARTICLE FIVE
Amendment and Termination
5.1 Amendment - The Board of Directors reserves the right at any time and from time to time, and retroactively if deemed necessary or appropriate to conform with governmental regulations or other policies, to modify or amend in whole or in part any or all of the provisions of the Plan. In addition, the chief human resources officer of Union Pacific Railroad Company or such other officer or employee of Union Pacific Railroad Company or the Company with similar authority may make (a) all technical, administrative, regulatory and compliance amendments to the Plan, (b) any amendment to the Plan necessary or appropriate to conform the Plan to changes in the Thrift Plan, and (c) any other amendment to the Plan that will not significantly increase the cost of the Plan to the Company as he or she deems necessary or appropriate. Notwithstanding anything to the contrary above, no amendment shall operate to reduce the accrued benefit of any individual who is a Participant at the time the amendment is adopted.
5.2 Termination - The Plan is purely voluntary and the Board of Directors reserves the right to terminate the Plan at any time, provided, however, that the termination shall not operate to reduce the accrued benefit of any individual who is a Participant at the time the Plan is terminated.
ARTICLE SIX
General Provisions
6.1 Source of Payments - The Plan shall not be funded and all payments hereunder to Participants and their Beneficiaries shall be paid from the general assets of the Company. The Company shall not, by virtue of any provisions of the Plan or by any action of any person hereunder, be deemed to be a trustee or other fiduciary of any property for any Participant or his Beneficiaries and the liabilities of the Company to any Participant or his Beneficiaries pursuant to the Plan shall be those of a debtor only pursuant to such contractual obligations as are created by the Plan and no such obligation of the Company shall be deemed to be secured by any pledge or other encumbrance on any property of the Company. To the extent that any Participant or his Beneficiaries acquire a right to receive a payment from the Company under the Plan, such right shall be no greater than the right of any unsecured general creditor of the Company.
6.2 No Warranties - Neither the Named Fiduciary-Plan Administration nor the Company warrants or represents in any way that the value of each Participant’s Account will increase or not decrease. Such Participant assumes all risk in connection with any change in such value.
6.3 Inalienability of Benefits - No benefit payable under, or interest in, the Plan shall be subject in any manner to anticipation, alienation, sale, transfer, assignment, pledge, encumbrance or charge and any attempt to do so shall be void; nor shall any such benefit or interest be in any manner liable for or subject to garnishment, attachment, execution or levy or liable for or subject to the debts, contracts, liabilities, engagements or torts of any Participant or his Beneficiaries. In the event that the Named Fiduciary-Plan Administration shall find that any Participant or his Beneficiaries has become bankrupt or that any attempt has been made to anticipate, alienate, sell, transfer, assign, pledge, encumber or charge any benefit payable under, or interest in, the Plan, the Named Fiduciary-Plan Administration shall hold or apply such benefit or interest or any part thereof to or for the benefit of such Participant or his Beneficiaries, his spouse, children, parents or other relatives or any of them.
6.4 Expenses - The Company shall pay all costs and expenses incurred in operating and administering the Plan, including the expense of any counsel or other specialist engaged by the Named Fiduciary-Plan Administration.
6.5 No Right of Employment - Nothing herein contained nor any action taken under the provisions hereof shall be construed as giving any Participant the right to be retained in the employ of the Company or any Affiliated Company.
6.6 Limitations on Obligations - Neither the Company, nor any Affiliated Company, nor any officer or employee of either, nor any member of the Board of Directors nor the Named Fiduciary-Plan Administration shall be responsible or liable in any manner to any Participant, Beneficiary or any person claiming through them for any action taken or omitted in connection with the granting of benefits or the interpretation and administration of the Plan.
6.7 Withholding - The Company shall, on its own behalf or on behalf of the Affiliated Companies, withhold from any payment hereunder the required amounts of income and other taxes.
6.8 Headings - The headings of the Sections in the Plan are placed herein for convenience of reference and, in the case of any conflict, the text of the Plan, rather than such heading, shall control.
6.9 Construction - The Plan shall be construed, regulated and administered in accordance with the laws of the State of Utah, without regard to the choice of law principles thereof.
6.10 Payments to Minors, Etc. - Any benefit payable to or for the benefit of a minor, an incompetent person or other person incapable of receipting therefor shall be deemed paid when paid to such person’s guardian or to the party providing or reasonably appearing to provide for the care of such person and such payment shall fully discharge the Named Fiduciary-Plan Administration, the Company, all Affiliated Companies and all other parties with respect thereto.