Annual report [Section 13 and 15(d), not S-K Item 405]

MULTIEMPLOYER EMPLOYEE BENEFIT PLANS (Tables)

v3.25.4
MULTIEMPLOYER EMPLOYEE BENEFIT PLANS (Tables)
 12 Months Ended
Dec. 31, 2025
Postemployment Benefits [Abstract]  
Multiemployer Plans
Certain plans have been aggregated in the All Other Multiemployer Pension Plans line in the following table, as contributions to each of these plans are not individually material.
  EIN / Pension
Plan Number		 Pension
Protection Act
Zone Status		 FIP / RP Status
Pending / Implemented		 UPS Contributions and Accruals
(in millions)		 Surcharge Imposed
Pension Fund 2025 2024 2025 2024 2023
Alaska Teamster-Employer Pension Plan 92-6003463-024 Red Red Yes Implemented $ 11  $ 11  $ 10  No
Central Pennsylvania Teamsters Defined Benefit Plan 23-6262789-001 Green Green No NA 85  85  82  No
Eastern Shore Teamsters Pension Fund 52-0904953-001 Green Green No NA 9  10  10  No
Employer-Teamsters Local Nos. 175 & 505 Pension Trust Fund 55-6021850-001 Red Red Yes Implemented 21  21  21  No
Hagerstown Motor Carriers and Teamsters Pension Fund 52-6045424-001 Green Green No NA 13  13  13  No
I.A.M. National Pension Fund / National Pension Plan 51-6031295-002 Red Red Yes Implemented 53  53  50  No
International Brotherhood of Teamsters Union Local No. 710 Pension Fund 36-2377656-001 Green Green No NA 184  194  196  No
Local 705, International Brotherhood of Teamsters Pension Plan 36-6492502-001 Green Green No NA 135  142  138  No
Local 804 I.B.T. & Local 447 I.A.M.—UPS Multiemployer Retirement Plan 51-6117726-001 Green Green No NA 135  139  143  No
Milwaukee Drivers Pension Trust Fund 39-6045229-001 Green Green No NA 59  62  62  No
New England Teamsters & Trucking Industry Pension Fund 04-6372430-001 Red Red Yes Implemented 218  224  234  No
New York State Teamsters Conference Pension and Retirement Fund 16-6063585-074 Red Red Yes Implemented 129  136  139  No
Teamster Pension Fund of Philadelphia and Vicinity 23-1511735-001 Green Green No NA 95  98  98  No
Teamsters Joint Council No. 83 of Virginia Pension Fund 54-6097996-001 Green Green No NA 92  98  98  No
Teamsters Local 639—Employers Pension Trust 53-0237142-001 Green Green No NA 80  83  84  No
Teamsters Negotiated Pension Plan 43-6196083-001 Green Green No NA 44  47  49  No
Truck Drivers and Helpers Local Union No. 355 Retirement Pension Plan 52-6043608-001 Green Green No NA 27  28  28  No
United Parcel Service, Inc.—Local 177, I.B.T. Multiemployer Retirement Plan 13-1426500-419 Green Green No NA 110  111  122  No
Western Conference of Teamsters Pension Plan 91-6145047-001 Green Green No NA 1,233  1,255  1,254  No
Western Pennsylvania Teamsters and Employers Pension Fund 25-6029946-001 Red Red Yes Implemented 42  45  46  No
All Other Multiemployer Pension Plans 64  92  76 
Total Contributions $ 2,839  $ 2,947  $ 2,953 
The following table sets forth our calendar year plan contributions and accruals. Certain plans have been aggregated in the All Other Multiemployer Health and Welfare Plans line, as the contributions to each of these plans are not individually material.
  UPS Contributions and Accruals
(in millions)
Health and Welfare Fund 2025 2024 2023
Bay Area Delivery Drivers $ 47  $ 41  $ 40 
Central Pennsylvania Teamsters Health & Pension Fund 51  48  46 
Central States, South East & South West Areas Health and Welfare Fund 3,883  3,849  3,712 
Delta Health Systems—East Bay Drayage Drivers 41  37  39 
Joint Council #83 Health & Welfare Fund 61  63  63 
Local 401 Teamsters Health & Welfare Fund 24  24  23 
Local 804 Welfare Trust Fund 135  131  131 
Milwaukee Drivers Pension Trust Fund—Milwaukee Drivers Health and Welfare Trust Fund 62  64  64 
New York State Teamsters Health & Hospital Fund 88  89  87 
Northern California General Teamsters (DELTA) 209  202  206 
Northern New England Benefit Trust 82  82  83 
Oregon / Teamster Employers Trust 68  68  69 
Teamsters 170 Health & Welfare Fund 22  22  21 
Teamsters Benefit Trust 54  59  57 
Teamsters Local 175 & 505 Health and Welfare Fund 20  20  20 
Teamsters Local 191 Health Fund 31  30  29 
Teamsters Local 251 Health & Insurance Plan 22  22  22 
Teamsters Local 638 Health Fund 74  74  73 
Teamsters Local 639—Employers Health & Pension Trust Funds 36  35  36 
Teamsters Local 671 Health Services & Insurance Plan 24  24  24 
Teamsters Union 25 Health Services & Insurance Plan 75  73  73 
Teamsters Western Region & Local 177 Health Care Plan 1,127  1,109  1,076 
Truck Drivers and Helpers Local 355 Baltimore Area Health & Welfare Fund 20  21  23 
Utah-Idaho Teamsters Security Fund 54  53  54 
Washington Teamsters Welfare Trust 82  83  88 
All Other Multiemployer Health and Welfare Plans 111  108  109 
Total Contributions $ 6,503  $ 6,431  $ 6,268