First Amendment, effective as of September 3, 2008, to the Employment Agreement



 Exhibit 10(kk) 
 FIRST AMENDMENT TO THE 
 EMPLOYMENT AGREEMENT 

This First Amendment to the Employment Agreement (the “Amendment”), between United Rentals, Inc. (the “Company”) and
Ken Dewitt (“Employee”), is made effective as of September 3, 2008. 
 WHEREAS, the parties entered into an
Employment Agreement on September 3, 2008 (the “Employment Agreement”); 
 WHEREAS, the parties desire to amend
the Employment Agreement to clarify certain payment terms for purposes of Section 409A of the Internal Revenue Code of 1986, as amended (the “Code”), and to correct certain provisions in accordance with IRS Notice 2010-6. 

NOW, THEREFORE, in consideration of the mutual covenants and agreements hereinafter set forth, the Company and Employee hereby agree as
follows (all capitalized terms used herein which are not defined herein shall have the meanings given such terms in the Employment Agreement): 
 1. Section 3.1(a) of the Employment Agreement is hereby amended to read as follows: 
 “In the event Employee’s employment was terminated by the Company without “cause” (as defined below), then: (i) for a period of 12 months following the date of Employee’s
termination of employment, the Company shall pay to Employee every two weeks 1/26th of the base salary paid to Employee by the Company during the 12-month period immediately preceding termination of his employment (or if Employee was employed by the Company for a period less than 12
months, the annualized base salary paid to Employee by the Company for the period of employment preceding the Employee’s termination) (the “Salary Continuation Payments”); (ii) for a period of 12 months following the date of
Employee’s termination of employment, the Company shall provide Company-paid medical and dental coverage under the Consolidated Omnibus Budget Reconciliation Act (“COBRA”), provided that Employee makes a timely COBRA election to
continue such medical and dental coverage; and (iii) the Company shall vest a pro-rata portion (based upon the percentage of time that Employee remained employed from the grant date to the scheduled vesting date) of any Restricted Stock Units
(“RSUs”) which were granted to Employee upon his hire pursuant to separate agreements (all other aspects of the RSUs shall be governed in accordance with and subject to the provisions of the applicable RSU agreements and plans). The Salary
Continuation Payments shall be paid at the times Employee’s base salary would have been paid had Employee’s employment not terminated, provided, however, that the first payment 

  
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shall be on the sixtieth (60th) day after the date of Employee’s termination, and such first payment shall be equal to the amounts that would have been paid had payments begun immediately after the date of Employee’s
termination. Notwithstanding the foregoing, if necessary to comply with Section 409A(a)(2)(B)(i) of the Internal Revenue Code of 1986, as amended (the “Code”), and applicable administrative guidance and regulations, the payment of the
Salary Continuation Payments shall be made as follows: (A) no payments shall be made for a six-month period following the date of Employee’s termination, (B) an amount equal to six months of Salary Continuation Payments shall be paid
in a lump sum six months and one day following the date of Employee’s termination with interest at the applicable federal rate pursuant to Section 1274 of the Code, and (C) during the period beginning six months and one day following
the date of Employee’s termination through the remainder of the 12-month period, payment of the remaining amount of Salary Continuation Payments shall be made every two weeks in accordance with the Company’s normal payroll practices. All
Salary Continuation Payments, Company-paid benefits and RSU vesting to Employee provided in this Section 3.1(a) are conditioned upon (i) Employee’s execution of a separation agreement and general release, in such form as the Company
in its sole discretion determines and (ii) Employee not revoking such separation agreement and general release within the seven (7) day revocation period following his delivery of such separation agreement and general release. The Company
shall provide Employee with the proposed form of the separation agreement and general release no later than seven (7) days following the date of Employee’s termination, and Employee shall execute such separation agreement and general
release no later than fifty-two (52) days after the date of Employee’s termination (and Employee shall be provided a seven (7) day revocation period following his delivery of such separation agreement and general release). In the
event Employee fails to timely execute (without revoking) the aforementioned separation agreement and general release, or Employee at any time breaches any of the terms of this Agreement, all provisions of this Agreement shall remain in effect for
the full terms specified herein, but the Company shall not be obligated to, or shall no longer be obligated to, provide to Employee the Salary Continuation Payments, Company-paid benefits or RSU vesting described in this Section 3.1(a).”

 2. The Employment Agreement is hereby amended by adding a new Section 9(i) to read as follows: 

“The Company makes no representations regarding the tax implications of any compensation, payments and benefits to be paid to
Employee under this Agreement, including, without limitation, under Section 409A of the Internal Revenue Code of 1986, as amended (the “Code”). Employee and the Company agree that in the event the Company reasonably determines


  
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that the terms hereof would result in Employee being subject to tax under Code Section 409A, Employee and the Company shall negotiate in good faith to amend this Agreement to the extent
necessary to prevent the assessment of any such tax, including by delaying the payment dates of any amounts hereunder. If for any reason, such as imprecision in drafting, any provision of this Agreement (or of any award of compensation, including,
without limitation, equity compensation or benefits) does not accurately reflect its intended establishment of an exemption from (or compliance with) Code Section 409A, as demonstrated by consistent interpretations or other evidence of intent,
such provision shall be considered ambiguous as to its exemption from (or compliance with) Code Section 409A and shall be interpreted by the Company in a manner consistent with such intent. To the extent that the right to any payment (including
the provision of benefits) under this Agreement provides for deferred compensation within the meaning of Code Section 409A that is not exempt from Code Section 409A as involuntary separation pay or a short-term deferral (or otherwise), a
termination of employment shall not be deemed to have occurred for purposes of any provision of this Agreement providing for any payment or benefits upon or following a termination of employment unless such termination is also a “separation
from service” within the meaning of Code Section 409A and, for purposes of any such provision, references to a “termination,” “termination of employment,” or like terms shall mean “separation from service”.
Each payment under this Agreement shall be treated as a separate payment for purposes of Code Section 409A. In no event may the Employee, directly or indirectly, designate the calendar year of any payment to be made under this Agreement. All
reimbursements and in-kind benefits provided under this Agreement that constitute deferred compensation within the meaning of Section 409A of the Code shall be made or provided in accordance with the requirements of Section 409A of the
Code, including, without limitation, that (i) subject to any shorter time periods provided herein, in no event shall such reimbursements and payments by the Company under this Agreement be made later than the end of the calendar year next
following the calendar year in which the applicable fees and expenses were incurred; (ii) the amount of such reimbursements, payments and in-kind benefits that the Company is obligated to pay or provide in any given calendar year shall not
affect the reimbursements and in-kind benefits that the Company is obligated to pay or provide in any other calendar year (except that a plan providing medical or health benefits may impose a generally applicable limit on the amount that may be
reimbursed or paid); (iii) the Employee’s right to have the Company pay or provide such reimbursements and in-kind benefits may not be liquidated or exchanged for any other benefit; and (iv) in no event shall the Company’s
obligations to make such reimbursements or to provide such in-kind benefits apply later than the Employee’s remaining lifetime (or if longer, through the 20th anniversary of the effective date of this Agreement).” 

  
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 3. Except as set forth in this Amendment, the Employment Agreement shall remain in effect as
prior to the date hereof. 
 IN WITNESS WHEREOF, the Company has caused this Amendment to be duly executed on its behalf by an
officer thereunto duly authorized and Employee has duly executed this Amendment, all as of the date and year first written above. 
  

											
	UNITED RENTALS, INC.	 		  	EMPLOYEE	  	
	By:	 	 /s/ William B. Plummer
	 		  	 /s/ Ken Dewitt
	  	
	Name:	 	 William B. Plummer
	 		  	Ken Dewitt	  	
	Title:	 	 Executive Vice President and Chief Financial Officer
	 		  	Date:	  	  
	  	
	Date:	 	  
	 		  		  		  	


  
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