Exhibit
10.1A




FIRST
AMENDMENT TO THE




AMERCO
EMPLOYEE STOCK OWNERSHIP PLAN








On March
16, 1973, AMERCO, a Nevada corporation (the "Corporation") established the
AMERCO Profit Sharing Retirement Trust (the "Profit Sharing Plan") for certain
of its employees. The Profit Sharing Plan was subsequently amended from time to
time. Effective April 1, 1984, the Corporation established the AMERCO Employee
Savings and Protection Plan (the "Savings Plan") to permit employee
contributions to be made on a favorable tax basis through utilization of the
provisions of Section 401(k) of the Internal Revenue Code (the "Code"). The
Savings Plan was subsequently amended from time to time. Effective January 1,
1988, the Profit Sharing Plan and the Savings Plan were merged into a single
plan called the "AMERCO Retirement Savings and Profit Sharing Plan" (the "Profit
Sharing Plan").





Effective
as of July 24, 1988, AMERCO established an "employee stock ownership plan" (as
defined in Section 407(d)(6) of the Employee Retirement Income Security Act of
1974 (the "Act") and Section 4975(e)(7) of the Code) designed to invest
primarily in "qualifying employer securities" (as defined in Section 407(d)(5)
of the Act and Section 4975(e)(8) of the Code) of the Corporation (the "ESOP").
At the time, the ESOP was contained in a single document with the Profit Sharing
Plan and became known as the "AMERCO Employee Savings, Profit Sharing and
Employee Stock Ownership Plan." Notwithstanding the fact that the ESOP was
contained in a single document, it was in fact a "stand alone"
plan.





The
AMERCO Employee Savings, Profit Sharing and Employee Stock Ownership Plan was
subsequently amended and restated in its entirety effective January 1, 1989 to
comply with the Tax Reform Act of 1986 ("TRA 86") and to make certain other
modifications. The AMERCO Employee Savings, Profit Sharing and Employee Stock
Ownership Plan was then amended on four occasions.





The
AMERCO Employee Savings, Profit Sharing and Employee Stock Ownership Plan was
then amended and restated in its entirety to comply with the Small Business Job
Protection Act of 1996 ("SBJPA"), the Uniformed Services Employment and
Reemployment Rights Act of 1994 ("USERRA "), the Taxpayer Relief Act of 1997
("TRA 97")





The
AMERCO Employee Savings, Profit Sharing and Employee Stock Ownership Plan was
subsequently amended to comply with GUST and EGTRRA legislative changes and to
make certain other modifications.





Effective
January 1, 2007, the AMERCO Employee Savings, Profit Sharing and Employee Stock
Ownership Plan (the "ESOP") was amended by restating the AMERCO Employee Stock
Ownership Plan its entirety as a separate plan document to incorporate certain
amendments, and make certain administrative as well as other












miscellaneous
changes. The AMERCO Employee Savings and Profit Sharing Plan was also restated
and amended in its entirety as a separate plan document (the "Employee Savings
and Profit Sharing Plan").





By the
adoption of this document, the ESOP (hereinafter the "Plan") is amended,
effective January 1, 2009, as follows:








1.  Section
11.5 (d) of the Plan is hereby amended and restated in its entirety to provide
as follows:





"(b)
TERMINATION AND
DISABILITY. Payment to a Participant who is entitled to benefits under
Section 11.2 or Section 11.4 normally shall commence not later than the date on
which the Participant shall attain his Normal Retirement Date. As a general
rule, the Benefits Department will begin distributions pursuant to Section 11.2
or Section 11.4 as soon as possible after the year-end Accounting Date next
following the Participant's termination of employment or discontinuance of
active employment due to Disability. At the written request of the Participant,
his ESOP Account may be distributed as soon as possible following the
Participant's Termination Date or discontinuance of active employment due to
Disability. If the total amount distributable to the Participant from his
Account at the time of any distribution under this ARTICLE ELEVEN exceeds One
Thousand Dollars ($1,000.00), no distribution shall be made unless the
Participant requests said distribution in writing. For purposes of this rule, if
the total amount distributable to the Participant from all his accounts at the
time of any distribution exceeds One Thousand Dollars ($1,000.00) then the
amount in the Participant's account at all times thereafter will be deemed to
exceed One Thousand Dollars ($1,000.00)."





2.  Section
11.6 (a) of the Plan is hereby amended and restated in its entirety to provide
as follows:





"(a)           DISTRIBUTION.





(i)  Distribution
of amounts credited to the ESOP Fund shall be made in Employer Securities in a
single distribution (other than cash in lieu of fractional shares).





(ii)  Effective
January 1, 2009, if the value of a Participant's Account at the time of
distribution does not exceed One Thousand Dollars ($1,000.00), payment of
amounts credited to the ESOP Fund shall be made in cash, subject to the
Participant's or Beneficiary's right to elect a distribution of Employer
Securities with respect to amounts credited to the ESOP Fund (other than cash in
lieu of fractional shares)."

















3.  Section
11.6 (e) of the Plan is hereby amended and restated in its entirety to provide
as follows:





"(e)
DISTRIBUTION OF SMALL
AMOUNTS. Notwithstanding any provision of this Plan to the contrary,
however subject to the right of a Participant to demand distribution in the form
of Employer Securities, the Advisory Committee, in its sole discretion, may
direct payment benefits, by a Policy set by the Advisory Committee with
instructions to the Benefits Department in a single lump sum if the total amount
distributable to the Participant from all of his accounts at the time of any
distribution under this ARTICLE ELEVEN, does not exceed One Thousand Dollars
($1,000.00) For purposes of this rule, if the total amount distributable to the
Participant from all his accounts at the time of any distribution exceeds One
Thousand Dollars ($1,000.00), then the amount in the Participant's account at
all times thereafter will be deemed to exceed One Thousand Dollars ($1,000.00).
The Advisory Committee, in its sole discretion, may direct payment of the total
amount distributable to the Participant, regardless of whether the balance of
all his accounts at any time ever exceeded One Thousand Dollars ($1,000.00),
upon such distributable amount falling below One Thousand Dollars ($1,000.00).
Participant consent shall still be required however if the Participant had
previously had a Benefit Commencement Date. All distributions pursuant to this
paragraph must be made not later than the close of the second Plan Year
following the Plan Year in which the Participant's employment is
terminated.





Effective
with respect to distributions made on or after January 1, 2002 with respect to
Participants who separate from service on or after January 1, 2002, the value of
a Participant's nonforfeitable Account Balance shall be determined without
regard to that portion of the Account Balance that is attributable to Rollover
Contributions (and earnings allocable thereto) within the meaning of Sections
402(c), 403(a)(4), 403(b)(8), 408(d)(3)(A)(ii) and 457(e)(16) of the Code. If
the value of the Participant's nonforfeitable Account Balance as so determined
is One Thousand Dollars ($1,000.00) or less, the Plan may distribute the
Participant's entire nonforfeitable Account Balance, subject, however, to the
right of a Participant to demand distribution in the for of Employer
Securities."








4.  All other
provisions of the Plan not specifically amended herein shall remain in full
force and effect but shall be construed to give effect to the amendments made
herein unless it is clearly in error to do so.

















IN WITNESS WHEREOF,the
Corporation has caused this First Amendment to be executed by its duly
authorized representative this 3rd day of
December, 2008.




Signature graphic