| Id | Content |
|---|---|
| F1 | One unit is equivalent to one share of UPS Class A common stock. |
| F2 | Grant of phantom stock units pursuant to Deferred Compensation Plan. |
| F3 | Phantom stock units generally become payable in shares of Class A common stock or cash upon termination of service as a director. |
| F4 | Includes units credited upon the payment of dividends on the underlying Class A common stock. |