|                                                                |
|----------------------------------------------------------------|
|                                                                |  |  |
| Indiana                                                        |   | 38-3354643 |
| (State or other jurisdiction of incorporation or organization) |   | (I.R.S. EmployerIdentification No.) |
|                                                           |   |   |
| 2135 West Maple Road Troy, Michigan                       |   | 48084-7186 |
| (Address of principal executive offices)                       |   | (Zip Code) |

|                            |
|----------------------------|
|                            |  |  |
| Title of each class        |   | Name of each exchange on which registered |
| Common Stock, $1 Par Value |   | New York Stock Exchange |

|     |
|-----|
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| Yes | x |   | No |  ̈ |

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|-----|
|     |  |  |  |  |
| Yes |  ̈ |   | No | x |

|     |
|-----|
|     |  |  |  |  |
| Yes | x |   | No |  ̈ |

|     |
|-----|
|     |  |  |  |  |
| Yes | x |   | No |  ̈ |

|                         |
|-------------------------|
|                         |  |  |  |  |  |
| Large accelerated filer | x |   |   | Accelerated filer |  ̈ |
| Non-accelerated filer   |  ̈ | (Do not check if a smaller reporting company) |   | Smaller reporting company |  ̈ |

|     |
|-----|
|     |  |  |  |  |
| Yes |  ̈ |   | No | x |

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|                               |
|-------------------------------|
|                               |
| /s/ DELOITTE & TOUCHE LLP |
| DELOITTE & TOUCHE LLP     |

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|                                                                                                                        |
|------------------------------------------------------------------------------------------------------------------------|
|                                                                                                                        |  |  |  |  |  |  |  |  |  |
|                                                                                                                   |   |   | 2015 |   | 2014 |
|                                                                                                                   |   |   |   |   |   |
| ASSETS                                                                                                                 |   |   |   |   |   |
| CURRENT ASSETS:                                                                                                        |   |   |   |   |   |
| Cash and cash equivalents                                                                                              |   |   | $ | 4,414,628 |  |   | $ | 4,982,861 |  |
|                                                                                                                   |   |   |   |   |   |
| Accounts Receivable:                                                                                                   |   |   |   |   |   |
| Trade -- net of allowance for doubtful accounts of $35,283 and $40,765 as of September 30, 2015 and 2014, respectively |   |   | 30,182,012 |  |   | 24,904,495 |  |
| Related parties:                                                                                                       |   |   |   |   |   |
| Meritor Brake Systems, Inc.                                                                                            |   |   | 9,643,726 |  |   | 7,053,900 |  |
| WABCO Automotive Control Systems, Inc.                                                                                 |   |   | 335,184 |  |   | 659,191 |  |
| Inventories                                                                                                            |   |   | 47,794,531 |  |   | 39,818,161 |  |
| Prepaid and other current assets                                                                                       |   |   | 171,362 |  |   | 235,190 |  |
| Total current assets                                                                                                   |   |   | 92,541,443 |  |   | 77,653,798 |  |
|                                                                                                                   |   |   |   |   |   |
| PROPERTY AND EQUIPMENT:                                                                                                |   |   |   |   |   |
| Machinery and equipment                                                                                                |   |   | 5,575,093 |  |   | 5,495,053 |  |
| Autos and trailers                                                                                                     |   |   | 2,022,947 |  |   | 1,588,793 |  |
| Furniture and fixtures                                                                                                 |   |   | 5,717,713 |  |   | 5,415,161 |  |
| Facility improvements                                                                                                  |   |   | 1,344,863 |  |   | 1,341,263 |  |
| Construction in progress                                                                                               |   |   | 351,371 |  |   | 15,660 |  |
| Total Property and equipment                                                                                           |   |   | 15,011,987 |  |   | 13,855,930 |  |
| Less accumulated depreciation                                                                                          |   |   | (12,625,802 | ) |   | (11,697,540 | ) |
| Property and equipment - net                                                                                           |   |   | 2,386,185 |  |   | 2,158,390 |  |
|                                                                                                                   |   |   |   |   |   |
| OTHER ASSETS - Warranty recoveries:                                                                                    |   |   |   |   |   |
| Vendor responsibility                                                                                                  |   |   | 48,757 |  |   | 50,921 |  |
| WABCO Automotive Control Systems, Inc.                                                                                 |   |   | 3,491,458 |  |   | 4,796,653 |  |
| TOTAL                                                                                                                  |   |   | $ | 98,467,843 |  |   | $ | 84,659,762 |  |
|                                                                                                                   |   |   |   |   |   |
| LIABILITIES AND PARTNERS' CAPITAL                                                                                      |   |   |   |   |   |
|                                                                                                                   |   |   |   |   |   |
| CURRENT LIABILITIES:                                                                                                   |   |   |   |   |   |
|                                                                                                                   |   |   |   |   |   |
| Accounts payable:                                                                                                      |   |   |   |   |   |
| Trade                                                                                                                  |   |   | $ | 4,679,131 |  |   | $ | 2,644,266 |  |
| Related parties:                                                                                                       |   |   |   |   |   |
| Meritor Brake Systems, Inc.                                                                                            |   |   | 4,741,393 |  |   | 4,653,970 |  |
| WABCO Automotive Control Systems, Inc.                                                                                 |   |   | 32,532,869 |  |   | 29,174,005 |  |
| Accrued liabilities:                                                                                                   |   |   |   |   |   |
| Warranty and policy                                                                                                    |   |   | 6,944,104 |  |   | 7,212,620 |  |
| Compensation                                                                                                           |   |   | 1,268,021 |  |   | 1,673,900 |  |
| Customer incentives                                                                                                    |   |   | 616,396 |  |   | 675,612 |  |
| Other                                                                                                                  |   |   | 880,524 |  |   | 1,942,825 |  |
| Total current liabilities                                                                                              |   |   | 51,662,438 |  |   | 47,977,198 |  |
|                                                                                                                   |   |   |   |   |   |
| CONTINGENCIES AND COMMITMENTS (Note 7)                                                                                 |   |   |   |   |   |
|                                                                                                                   |   |   |   |   |   |
| OTHER LIABILITIES - Warranty and policy                                                                                |   |   | 5,631,493 |  |   | 6,618,048 |  |
|                                                                                                                   |   |   |   |   |   |
| PARTNERS' CAPITAL:                                                                                                     |   |   |   |   |   |
| Meritor Brake Systems, Inc.                                                                                            |   |   | 20,586,956 |  |   | 15,032,258 |  |
| WABCO Automotive Control Systems, Inc.                                                                                 |   |   | 20,586,956 |  |   | 15,032,258 |  |
| Total partners' capital                                                                                                |   |   | 41,173,912 |  |   | 30,064,516 |  |
|                                                                                                                   |   |   |   |   |   |
| TOTAL                                                                                                                  |   |   | $ | 98,467,843 |  |   | $ | 84,659,762 |  |

----

|                                               |
|-----------------------------------------------|
|                                               |  |  |  |  |  |  |  |  |  |  |  |  |
|                                          |   | 2015 |   | 2014 |   | 2013 |
|                                          |   |   |   |  |   |  |
| NET SALES                                     |   | $ | 361,629,354 |  |   | $ | 321,571,051 |  |   | $ | 266,493,848 |  |
| COST OF GOODS SOLD                            |   | 278,275,729 |  |   | 253,614,234 |  |   | 210,882,615 |  |
| GROSS PROFIT                                  |   | 83,353,625 |  |   | 67,956,817 |  |   | 55,611,233 |  |
|                                          |   |   |   |   |   |   |
| OPERATING EXPENSES:                           |   |   |   |   |   |   |
| Services purchased from related parties:      |   |   |   |   |   |   |
| Salary and benefits                           |   | 12,036,040 |  |   | 11,352,788 |  |   | 10,442,690 |  |
| Selling and promotion                         |   | 2,881,268 |  |   | 2,597,979 |  |   | 2,166,894 |  |
| Research and development                      |   | 2,051,790 |  |   | 1,404,276 |  |   | 1,778,832 |  |
| Rent                                          |   | 410,382 |  |   | 407,951 |  |   | 409,538 |  |
| Other                                         |   | 553,579 |  |   | 606,276 |  |   | 643,943 |  |
| Total services purchased from related parties |   | 17,933,059 |  |   | 16,369,270 |  |   | 15,441,897 |  |
|                                          |   |   |   |   |   |   |
| Selling and promotion                         |   | 1,159,939 |  |   | 1,288,150 |  |   | 886,611 |  |
| Travel                                        |   | 908,195 |  |   | 914,976 |  |   | 836,201 |  |
| Other purchased services                      |   | 3,301,615 |  |   | 3,401,328 |  |   | 3,400,519 |  |
| Depreciation and amortization                 |   | 233,902 |  |   | 184,695 |  |   | 182,680 |  |
| Other operating expenses                      |   | 2,239,794 |  |   | 2,862,715 |  |   | 2,640,105 |  |
| Total operating expenses                      |   | 25,776,504 |  |   | 25,021,134 |  |   | 23,388,013 |  |
| INCOME FROM OPERATIONS                        |   | 57,577,121 |  |   | 42,935,683 |  |   | 32,223,220 |  |
|                                          |   |   |   |   |   |   |
| OTHER INCOME (LOSS)                           |   | 532,275 |  |   | 553,669 |  |   | (417,920 | ) |
|                                          |   |   |   |   |   |   |
| NET INCOME                                    |   | $ | 58,109,396 |  |   | $ | 43,489,352 |  |   | $ | 31,805,300 |  |

----

|                                                                                   |
|-----------------------------------------------------------------------------------|
|                                                                                   |  |  |  |  |  |  |  |  |  |  |  |  |
|                                                                              |   | 2015 |   | 2014 |   | 2013 |
|                                                                              |   |   |   |   |   |  |
| CASH FLOWS FROM OPERATING ACTIVITIES:                                             |   |   |   |   |   |   |
| Net income                                                                        |   | $ | 58,109,396 |  |   | $ | 43,489,352 |  |   | $ | 31,805,300 |  |
| Adjustments to reconcile net income to net cash provided by operating activities: |   |   |   |   |   |   |
| Depreciation and amortization                                                     |   | 937,907 |  |   | 871,303 |  |   | 707,378 |  |
| Changes in assets and liabilities (used in) provided by cash:                     |   |   |   |   |   |   |
| Trade and related-party accounts receivable                                       |   | (7,543,336 | ) |   | (3,441,238 | ) |   | (3,400,794 | ) |
| Inventories                                                                       |   | (7,976,370 | ) |   | 1,385,365 |  |   | 4,387,111 |  |
| Prepaid and other current assets and warranty recoveries                          |   | 1,371,187 |  |   | (2,630,428 | ) |   | 331,922 |  |
| Trade and related-party accounts payable                                          |   | 5,481,152 |  |   | 1,452,615 |  |   | 1,818,890 |  |
| Accrued liabilities                                                               |   | (2,782,467 | ) |   | 3,845,625 |  |   | (859,474 | ) |
| Net cash provided by operating activities                                         |   | 47,597,469 |  |   | 44,972,594 |  |   | 34,790,333 |  |
|                                                                              |   |   |   |   |   |   |
| CASH FLOWS FROM INVESTING ACTIVITIES - Acquisition of property and equipment      |   | (1,165,702 | ) |   | (750,139 | ) |   | (818,678 | ) |
| Net cash used in investing activities                                             |   | (1,165,702 | ) |   | (750,139 | ) |   | (818,678 | ) |
|                                                                              |   |   |   |   |   |   |
| CASH FLOWS FROM FINANCING ACTIVITIES - Partners' distributions:                   |   |   |   |   |   |   |
| Meritor Brake Systems, Inc.                                                       |   | (23,500,000 | ) |   | (22,500,000 | ) |   | (15,500,000 | ) |
| WABCO Automotive Control Systems, Inc.                                            |   | (23,500,000 | ) |   | (22,500,000 | ) |   | (15,500,000 | ) |
| Net cash used in financing activities                                             |   | (47,000,000 | ) |   | (45,000,000 | ) |   | (31,000,000 | ) |
|                                                                              |   |   |   |   |   |   |
| NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS                              |   | (568,233 | ) |   | (777,545 | ) |   | 2,971,655 |  |
| CASH AND CASH EQUIVALENTS - Beginning of the year                                 |   | 4,982,861 |  |   | 5,760,406 |  |   | 2,788,751 |  |
| CASH AND CASH EQUIVALENTS - End of the year                                       |   | $ | 4,414,628 |  |   | $ | 4,982,861 |  |   | $ | 5,760,406 |  |

----

----

|         |
|---------|
|         |  |  |  |  |  |  |  |  |  |  |  |
|    | 2015 |   | 2014 |   | 2013 |
|    |   |   |   |   |   |
| Meritor | $ | 27,302,046 |  |   | $ | 25,270,824 |  |   | $ | 21,353,768 |  |
| WABCO   | 3,213,277 |  |   | 3,009,636 |  |   | 3,049,006 |  |
|    |   |   |   |   |   |
| Total   | $ | 30,515,323 |  |   | $ | 28,280,460 |  |   | $ | 24,402,774 |  |

|          |
|----------|
|          |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|     | 2015 |   | 2014 |   | 2013 |
| Customer | Percentage of Total Sales |   | Sales |   | Accounts Receivable |   | Percentage of Total Sales |   | Sales |   | Accounts Receivable |   | Percentage of Total Sales |   | Sales |
|     |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| 1        | 35% |   | $126 |   | $6 |   | 33% |   | $107 |   | $5 |   | 32% |   | $84 |
| 2        | 6 |   | 23 |   | 7 |   | 6 |   | 19 |   | 6 |   | 6 |   | 17 |
| 3        | 6 |   | 23 |   | 2 |   | 5 |   | 16 |   | 2 |   | 4 |   | 12 |

----

|                              |
|------------------------------|
|                              |  |  |  |  |  |  |  |  |  |  |  |
|                         | 2015 |   | 2014 |   | 2013 |
|                         |   |   |   |   |  |
| Balance - beginning          | $ | 13,830,668 |  |   | $ | 8,485,322 |  |   | $ | 7,577,293 |  |
| Accrual for product warranty | 7,402,197 |  |   | 7,853,953 |  |   | 4,844,194 |  |
| Payments                     | (8,884,152 | ) |   | (9,019,626 | ) |   | (6,638,539 | ) |
| Changes in estimates         | 226,884 |  |   | 6,511,019 |  |   | 2,702,374 |  |
| Balance - ending             | $ | 12,575,597 |  |   | $ | 13,830,668 |  |   | $ | 8,485,322 |  |

|                              |
|------------------------------|
|                              |  |  |  |  |  |  |  |  |  |  |  |
|                         | Meritor |   | WABCO |   | Total |
|                         |   |   |   |   |   |
| Balance - September 2012     | $ | 15,384,932 |  |   | $ | 15,384,932 |  |   | $ | 30,769,864 |  |
| Net income for the year      | 15,902,650 |  |   | 15,902,650 |  |   | 31,805,300 |  |
| Distributions                | (15,500,000 | ) |   | (15,500,000 | ) |   | (31,000,000 | ) |
| Balance - September 30, 2013 | 15,787,582 |  |   | 15,787,582 |  |   | 31,575,164 |  |
|                         |   |   |   |   |   |
| Net income for the year      | 21,744,676 |  |   | 21,744,676 |  |   | 43,489,352 |  |
| Distributions                | (22,500,000 | ) |   | (22,500,000 | ) |   | (45,000,000 | ) |
| Balance - September 30, 2014 | 15,032,258 |  |   | 15,032,258 |  |   | 30,064,516 |  |
|                         |   |   |   |   |   |
| Net income for the year      | 29,054,698 |  |   | 29,054,698 |  |   | 58,109,396 |  |
| Distributions                | (23,500,000 | ) |   | (23,500,000 | ) |   | (47,000,000 | ) |
| Balance - September 30, 2015 | $ | 20,586,956 |  |   | $ | 20,586,956 |  |   | $ | 41,173,912 |  |

----

|                            |
|----------------------------|
|                            |  |  |  |
| Years Ending September 30, |   |
|                       |   |
| 2016                       | $ | 436,138 |  |
| 2017                       | 446,133 |  |
| 2018                       | 447,041 |  |
| 2019                       | 74,507 |  |
| Total                      | $ | 1,403,819 |  |

|                  |
|------------------|
|                  |  |  |  |  |  |  |  |  |  |  |  |
|             | Quoted Prices in Active Markets for Identical Assets |   | Significant Other Observable Inputs |   | Significant Unobservable Inputs |
|             | (Level 1) |   | (Level 2) |   | (Level 3) |
| Cash equivalents | $ | 4,414,628 |  |   | $ | — |  |   | $ | — |  |

|                                              |
|----------------------------------------------|
|                                              |  |  |  |  |  |  |  |  |  |  |  |
|                                         | Quoted Prices in Active Markets for Identical Assets |   | Significant Other Observable Inputs |   | Significant Unobservable Inputs |
|                                         | (Level 1) |   | (Level 2) |   | (Level 3) |
| Cash equivalents - money market mutual funds | $ | 4,982,861 |  |   | $ | — |  |   | $ | — |  |

----

----

|   |
|---|
|   |  |  |
| 2 |   | Financial Statement Schedule for the years ended September 30, 2015, 2014 and 2013. The following schedule was filed as part of the Annual Report filed with the SEC on November 18, 2015Schedule II - Valuation and Qualifying Accounts    Schedules not filed with the Annual Report or this Form 10-K/A are omitted because of the absence of conditions under which they are required or because the information called for is shown in the financial statements or related notes. |

|              |
|--------------|
|              |  |  |
| (3) Exhibits |
|         |   |   |
| 3-a          |   | Amended and Restated Articles of Incorporation of Meritor, filed as Exhibit 3-a to Meritor’s Annual Report on Form 10-K for the fiscal year ended September 27, 2015 (the “2015 Form 10-K”), is incorporated herein by reference. |
|         |   |   |
| 3-b          |   | Amended and Restated By-laws of Meritor effective April 28, 2015, filed as Exhibit 3-b-2 to Meritor's Quarterly Report on Form 10-Q for the fiscal quarter ended March 29, 2015, is incorporated herein by reference. |
|         |   |   |
| 4-a          |   | Indenture, dated as of April 1, 1998, between Meritor and The Bank of New York Mellon Trust Company, N.A. (as successor to BNY Midwest Trust Company as successor to The Chase Manhattan Bank), as trustee, filed as Exhibit 4 to Meritor's Registration Statement on Form S-3 (Registration No. 333- 49777), is incorporated herein by reference. |
|         |   |   |
| 4a-1         |   | First Supplemental Indenture, dated as of July 7, 2000, to the Indenture, dated as of April 1, 1998, between Meritor and The Bank of New York Mellon Trust Company, N.A. (as successor to BNY Midwest Trust Company as successor to The Chase Manhattan Bank), as trustee, filed as Exhibit 4-b-1 to Meritor's Annual Report on Form 10-K for the fiscal year ended September 30, 2000, is incorporated herein by reference. |
|         |   |   |
| 4-a-2        |   | Third Supplemental Indenture, dated as of June 23, 2006, to the Indenture, dated as of April 1, 1998, between Meritor and The Bank of New York Mellon Trust Company, N.A. (as successor to BNY Midwest Trust Company as successor to The Chase Manhattan Bank), as trustee (including Subsidiary Guaranty dated as of June 23, 2006), filed as Exhibit 4.2 to Meritor’s Current Report on Form 8-K, filed on June 27, 2006, is incorporated herein by reference. |
|         |   |   |
| 4-a-3        |   | Sixth Supplemental Indenture, dated as of May 31, 2013, to the Indenture, dated as of April 1, 1998, between Meritor and The Bank of New York Mellon Trust Company, N.A. (as successor to BNY Midwest Trust Company as successor to The Chase Manhattan Bank), as trustee, filed as Exhibit 4 to Meritor's current report on Form 8-K filed on May 31, 2013, is incorporated herein by reference. |
|         |   |   |
| 4-a-4        |   | Seventh Supplemental Indenture, dated as of February 13, 2014, to the Indenture, dated as of April 1, 1998, between Meritor and The Bank of New York Mellon Trust Company, N.A. (as successor to BNY Midwest Trust Company as successor to The Chase Manhattan Bank), as trustee, filed as Exhibit 4.1 to Meritor's current report on Form 8-K filed on February 13, 2014, is incorporated herein by reference. |
|         |   |   |
| 4-b          |   | Indenture, dated as of March 7, 2006 between Meritor and The Bank of New York Mellon Trust Company, N.A. (as successor to BNY Midwest Trust Company), as trustee, filed as Exhibit 4.1 to Meritor's current report on Form 8-K filed on March 9, 2006, is incorporated herein by reference. |
|         |   |   |
| 4-b-1        |   | First Supplemental Indenture, dated as of June 23, 2006, to the Indenture, dated as of March 7, 2006, between Meritor and The Bank of New York Mellon Trust Company, N.A. (as successor to BNY Midwest Trust Company), as trustee (including Subsidiary Guaranty dated as of June 23, 2006), filed as Exhibit 4.1 to Meritor's current report on Form 8-K, filed on June 27, 2006, is incorporated herein by reference. |
|         |   |   |
| 4-c          |   | Indenture, dated as of February 8, 2007, between Meritor and The Bank of New York Mellon Trust Company, N.A. (as successor to The Bank of New York Trust Company, N.A.), as trustee (including the note and form of subsidiary guaranty), filed as Exhibit 4-a to Meritor's Quarterly Report on Form 10-Q for the fiscal quarter ended April 1, 2007, is incorporated herein by reference. |

----

|         |
|---------|
|         |  |  |
| 4-d     |   | Indenture, dated as of December 4, 2012, between Meritor and The Bank of New York Mellon Trust Company, N.A., as trustee (including form of the note and form of subsidiary guaranty), filed as Exhibit 4.1 to Meritor’s Current Report on Form 8-K filed on December 4, 2012, is incorporated herein by reference. |
|    |   |   |
| 10-a-1  |   | Second Amendment and Restatement Agreement relating to Second Amended and Restated Credit Agreement, dated as of February 13, 2014, among Meritor, ArvinMeritor Finance Ireland (“AFI”), the financial institutions party thereto and JPMorgan Chase Bank, N.A., as Administrative Agent, filed as Exhibit 10 to Meritor’s Current Report on Form 8-K filed on February 18, 2014, is incorporated herein by reference. |
|    |   |   |
| 10-a-2  |   | Second Amended and Restated Pledge and Security Agreement, dated as of February 13, 2014, by and among Meritor, the subsidiaries named therein and JPMorgan Chase Bank, N.A., as Administrative Agent, filed as Exhibit 10.2 to Meritor’s Quarterly Report on Form 10-Q for the fiscal quarter ended March 30, 2014, is incorporated herein by reference. |
|    |   |   |
| 10-a-3  |   | Amendment No. 1 to Second Amended and Restated Credit Agreement and Second Amended and Restated Pledge and Security Agreement, dated as of September 12, 2014, among Meritor, AFI, the financial institutions party thereto and JPMorgan Chase Bank, N.A., as Administrative Agent, filed as Exhibit 10.1 to Meritor’s Current Report on Form 8-K filed on September 15, 2014, is incorporated herein by reference. |
|    |   |   |
| 10-a-4  |   | Amendment No. 2 to Second Amended and Restated Credit Agreement, dated as of May 22, 2015, among Meritor, AFI, the financial institutions party thereto and JPMorgan Chase Bank, N.A., as Administrative Agent, filed as Exhibit 10-a-2 to Meritor’s Quarterly Report on Form 10-Q for the fiscal quarter ended June 28, 2015, is incorporated herein by reference. |
|    |   |   |
| *10-b   |   | 1997 Long-Term Incentives Plan, as amended and restated, filed as Exhibit 10 to Meritor’s Current Report on Form 8-K filed on April 20, 2005, is incorporated herein by reference. |
|    |   |   |
| *10-b-1 |   | Form of Option Agreement under the 1997 Long-Term Incentives Plan, filed as Exhibit 10(a) to Meritor’s Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 1998, is incorporated herein by reference. |
|    |   |
| *10-c   |   | 2007 Long-Term Incentive Plan, as amended, filed as Exhibit 10-a to Meritor’s Quarterly Report on Form 10-Q for the fiscal quarter ended April 1, 2007, is incorporated herein by reference. |
|    |   |   |
| *10-c-1 |   | Form of Restricted Stock Agreement under the 2007 Long-Term Incentive Plan, filed as Exhibit 10-c-1 to Meritor’s Annual Report on Form 10-K for the fiscal year ended September 30, 2007, is incorporated herein by reference. |
|    |   |   |
| *10c-2  |   | Option Agreement under the 2007 Long-Term Incentive Plan between Meritor and Charles G. McClure filed as Exhibit 10-c to Meritor’s Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2008, is incorporated herein by reference. |
|    |   |   |
| *10-d   |   | Description of Compensation of Non-Employee Directors filed as Exhibit 10-d to Meritor's Annual Report on Form 10-K for the fiscal year ended September 30, 2012 is incorporated herein by reference. |
|    |   |   |
| *10-e   |   | 2004 Directors Stock Plan, filed as Exhibit 10-a to Meritor’s Quarterly Report on Form 10-Q for the fiscal quarter ended March 28, 2004, is incorporated herein by reference. |
|    |   |   |
| *10-e-1 |   | Form of Restricted Share Unit Agreement under the 2004 Directors Stock Plan, filed as Exhibit 10-c-3 to Meritor’s Annual Report on Form 10-K for the fiscal year ended October 3, 2004, is incorporated herein by reference. |
|    |   |    |
| *10-e-2 |   | Form of Restricted Stock Agreement under the 2004 Directors Stock Plan, filed as Exhibit 10-c-4 to Meritor’s Annual Report on Form 10-K for the fiscal year ended October 2, 2005, is incorporated herein by reference. |
|    |   |   |
| *10-f   |   | 2010 Long-Term Incentive Plan, as amended and restated as of January 23, 2014, filed as Exhibit 10-f to Meritor’s Annual Report on Form 10-K for the fiscal year ended September 28, 2014, is incorporated herein by reference. |

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|          |  |  |
| *10-f-1  |   | Form of Restricted Stock Unit Agreement for Employees under 2010 Long-Term Incentive Plan filed as Exhibit 10.2 to Meritor’s Quarterly Report on Form 10-Q for the fiscal quarter ended January 3, 2010 is incorporated herein by reference. |
|     |   |   |
| *10-f-2  |   | Form of Restricted Stock Unit Agreement for Directors under 2010 Long-Term Incentive Plan filed as Exhibit 10.3 to Meritor’s Quarterly Report on Form 10-Q for the fiscal quarter ended January 3, 2009 is incorporated herein by reference. |
|     |   |   |
| *10-f-3  |   | Form of Restricted Stock Agreement for Directors under 2010 Long-term Incentive Plan filed as Exhibit 10.4 to Meritor’s Report on Form 10-Q for the fiscal quarter ended January 3, 2010 is incorporated herein by reference. |
|     |   |
| *10-f-4  |   | Description of Performance Goals for fiscal years 2014-2016 established in connection with Performance Plans under the 2010 Long Term Incentive Plan, filed as Exhibit 10-b-3 to Meritor’s Annual Report on Form 10-K for the fiscal year ended September 29, 2013 (the “2013 Form 10-K”), is incorporated herein by reference. |
|     |   |   |
| *10-f-5  |   | Form of Performance Share Agreement under 2010 Long-Term Incentive Plan, as amended, filed as Exhibit 10-e-8 to the 2013 Form 10-K, is incorporated herein by reference. |
|     |   |   |
| *10-f-6  |   | Form of Restricted Stock Unit Agreement for Employees for grants on or after December 1, 2013 under 2010 Long-Term Incentive Plan, as amended, filed as Exhibit 10-e-9 to the 2013 Form 10-K, is incorporated herein by reference. |
|     |   |   |
| *10-f-7  |   | Form of Restricted Stock Unit Agreement for Directors for grants on or after January 23, 2014 under 2010 Long-Term Incentive Plan, as amended, filed as Exhibit 10-e-10 to Meritor’s Quarterly Report on Form 10-Q for the fiscal quarter ended March 30, 2014, is incorporated herein by reference. |
|     |   |   |
| *10-f-8  |   | Form of Restricted Stock Agreement for Directors for grants on or after on or after January 23, 2014 under 2010 Long-Term Incentive Plan, as amended, filed as Exhibit 10-e-11 to Meritor’s Quarterly Report on Form 10-Q for the fiscal quarter ended March 30, 2014, is incorporated herein by reference. |
|     |   |   |
| *10-f-9  |   | Form of Performance Share Unit Agreement for Employees for grants on or after December 1, 2015 under 2010 Long-Term Incentive Plan, as amended, filed as Exhibit 10-f-9 to the 2015 Form 10-K, is incorporated herein by reference. |
|     |   |   |
| *10-f-10 |   | Form of Restricted Share Unit Agreement for Employees for grants on or after December 1, 2015 under 2010 Long-Term Incentive Plan, as amended, filed as Exhibit 10-f-10 to the 2015 Form 10-K, is incorporated herein by reference. |
|     |   |   |
| *10-g    |   | Incentive Compensation Plan, as amended and restated, effective January 22, 2015, filed as Appendix A to Meritor's Definitive Proxy Statement for the 2015 Annual Meeting of Shareowners of Meritor, is incorporated herein by reference. |
|     |   |   |
| *10-h    |   | Deferred Compensation Plan, filed as Exhibit 10-e-1 to Meritor’s Annual Report on Form 10-K for the fiscal year ended September 30, 1998, is incorporated herein by reference. |
|     |   |   |
| *10-i    |   | Form of Deferred Share Agreement, filed as Exhibit 10-a to Meritor’s Quarterly Report on Form 10-Q for the fiscal quarter ended January 2, 2005, is incorporated herein by reference. |
|     |   |   |
| *10-j    |   | Copy of resolution of the Board of Directors of Meritor, adopted on July 6, 2000, providing for its Deferred Compensation Policy for Non-Employee Directors, filed as Exhibit 10-f to Meritor’s Annual Report on Form 10-K for the fiscal year ended September 30, 2000, is incorporated herein by reference. |
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| 10-k   |   | Receivables Purchase Agreement dated as of October 29, 2010, by and among ArvinMeritor Mascot, LLC, Meritor Heavy Vehicle Braking Systems (USA), Inc., Meritor Heavy Vehicle Systems, LLC, as sellers, an affiliate of Nordea Bank AB known as Viking Asset Purchaser No 7 IC, an incorporated cell of Viking Global Finance ICC, an incorporated cell company incorporated under the laws of Jersey (“Viking Asset Purchaser No 7 IC”), as purchaser, and Citicorp Trustee Company Limited, as programme trustee, filed as Exhibit 10-c to Meritor’s Current Report on Form 8-K filed on November 2, 2010, is incorporated herein by reference. |
|   |   |   |
| 10-k-1 |   | Amendment No. 1 dated as of June 28, 2011 to Receivables Purchase Agreement dated as of October 29, 2010, by and among Meritor Heavy Vehicle Braking Systems (USA), Inc., Meritor Heavy Vehicle Systems, LLC and Meritor Aftermarket USA, LLC (formerly known as ArvinMeritor Mascot, LLC), as sellers, Viking Asset Purchaser No 7 IC, as purchaser, and Citicorp Trustee Company Limited, as programme trustee filed as Exhibit 10-a to Meritor’s Quarterly Report on Form 10-Q for the fiscal quarter ended July 3, 2011, is incorporated herein by reference. |
|   |   |   |
| 10-k-2 |   | Amendment No. 2 dated as of September 28, 2011 to Receivables Purchase Agreement dated as of October 29, 2010, as amended, by and among Meritor Heavy Vehicle Braking Systems (USA), Inc., Meritor Heavy Vehicle Systems, LLC and Meritor Aftermarket USA, LLC, as sellers, Viking Asset Purchaser No 7 IC, as purchaser, and Citicorp Trustee Company Limited, as programme trustee, filed as Exhibit 10-b to Meritor’s Quarterly Report on Form 10-Q for the fiscal quarter ended June 29, 2014, is incorporated herein by reference. |
|   |   |   |
| 10-k-3 |   | Amendment No. 3 dated as of September 28, 2012 to Receivables Purchase Agreement dated as of October 29, 2010, as amended, by and among Meritor Heavy Vehicle Braking Systems (U.S.A.), LLC (formerly known as  Meritor Heavy Vehicle Braking Systems (USA), Inc.), Meritor Heavy Vehicle Systems, LLC and Meritor Aftermarket USA, LLC, as sellers, Viking Asset Purchaser No 7 IC, as purchaser, and Citicorp Trustee Company Limited, as programme trustee, filed as Exhibit 10-m-9 to Meritor’s Annual Report on Form 10-K for the fiscal year ended September 30, 2012, is incorporated herein by reference. |
|   |   |   |
| 10-k-4 |   | Amendment No. 4 dated as of October 29, 2013 to Receivables Purchase Agreement dated as of October 29, 2010, as amended, by and among Meritor Heavy Vehicle Braking Systems (U.S.A.), LLC, Meritor Heavy Vehicle Systems, LLC and Meritor Aftermarket USA, LLC, as sellers, Viking Asset Purchaser No 7 IC, as purchaser, and Citicorp Trustee Company Limited, as programme trustee, filed as Exhibit 10-m-18 to the 2013 Form 10-K, is incorporated herein by reference. |
|   |   |   |
| 10-k-5 |   | Amendment No. 5 dated as of June 27, 2014 to Receivables Purchase Agreement dated as of October 29, 2010, as amended, by and among Meritor Heavy Vehicle Braking Systems (U.S.A.), LLC, Meritor Heavy Vehicle Systems, LLC and Meritor Aftermarket USA, LLC, as sellers, Viking Asset Purchaser No 7 IC, as purchaser, and Citicorp Trustee Company Limited, as programme trustee, filed as Exhibit 10-b-1 to Meritor’s Quarterly Report on Form 10-Q for the fiscal quarter ended June 29, 2014, is incorporated herein by reference. |
|   |   |   |
| 10-k-6 |   | Amendment No. 6 dated as of December 16, 2014 to Receivables Purchase Agreement dated as of October 29, 2010, as amended, by and among Meritor Heavy Vehicle Braking Systems (U.S.A.), LLC, Meritor Heavy Vehicle Systems, LLC and Meritor Aftermarket USA, LLC, as sellers, Viking Asset Purchaser No. 7 IC, as purchaser, and Citicorp Trustee Company Limited, as programme trustee, filed as Exhibit 10-b to Meritor’s Quarterly Report on Form 10-Q for the fiscal quarter ended December 28, 2014, is incorporated herein by reference. |
|   |   |   |
| 10-l   |   | Receivables Purchase Agreement dated as of June 28, 2011, by and among Meritor HVS AB, as seller, Viking Asset Purchaser No 7 IC, as purchaser, and Citicorp Trustee Company Limited, as programme trustee, filed as Exhibit 10-b to Meritor’s Quarterly Report on Form 10-Q for the fiscal quarter ended July 3, 2011, is incorporated herein by reference. |
|   |   |   |
| 10-l-1 |   | Extension Letter dated June 10, 2013 from Meritor HVS AB to Viking Asset Purchaser No. 7 IC and Citicorp Trustee Company Limited, filed as Exhibit 10-d to Meritor’s Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2013, is incorporated herein by reference. |
|   |   |   |
| 10-l-2 |   | Amendment No. 1 to Receivables Purchase Agreement dated as of June 28, 2011 among Meritor HVS AB, as seller, Viking Asset Purchaser No 7 IC, as purchaser, and Citicorp Trustee Company Limited, as programme trustee, filed as Exhibit 10-c to Meritor’s Quarterly Report on Form 10-Q for the fiscal quarter ended December 29, 2013, is incorporated herein by reference. |
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| 10-l-3 |   | Extension Letter dated June 27, 2014 from Meritor HVS AB to Viking Asset Purchaser No. 7 IC and Citicorp Trustee Company Limited, filed as Exhibit 10-a to Meritor’s Quarterly Report on Form 10-Q for the fiscal quarter ended June 29, 2014, is incorporated herein by reference. |
|   |   |   |
| 10-l-4 |   | Extension Letter dated June 23, 2015 from Meritor HVS AB to Viking Asset Purchaser No. 7 IC and Citicorp Trustee Company Limited, filed as Exhibit 10-b to Meritor’s Quarterly Report on Form 10-Q for the fiscal quarter ended June 28, 2015, is incorporated herein by reference. |
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| 10-m   |   | Receivable Purchase Agreement dated February 2, 2012 between Meritor Heavy Vehicle Braking Systems (UK) Limited, as seller, and Viking Asset Purchaser No. 7 IC, as purchaser, and Citicorp Trustee Company Limited, as programme trustee, filed as Exhibit 10-b to Meritor’s Quarterly Report on Form 10-Q for the fiscal quarter ended April 1, 2012, is incorporated herein by reference. |
|   |   |   |
| 10-m-1 |   | Extension dated January 24, 2013 of Receivable Purchase Agreement dated February 2, 2012 between Meritor Heavy Vehicle Braking Systems (UK) Limited, as seller, and Viking Asset Purchaser No. 7 IC, as purchaser, and Citicorp Trustee Company Limited, as programme trustee, filed as Exhibit 10-d to Meritor’s Quarterly Report on Form 10-Q for the fiscal quarter ended December 30, 2012, is incorporated herein by reference. |
|   |   |   |
| 10-n   |   | Receivables Purchase Agreement dated June 18, 2012 between Meritor Heavy Vehicle Systems Cameri S.P.A., as seller, and Nordea Bank AB (pbl), as purchaser, filed as Exhibit 10-d to the Quarterly Report on Form 10-Q for the fiscal quarter ended July 1, 2012, is incorporated herein by reference. |

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| 10-o   |   | Receivables Purchase Agreement dated June 18, 2012 among ArvinMeritor Receivables Corporation, as seller, Meritor, Inc., as initial servicer, the various Conduit Purchasers, Related Committed Purchasers, LC Participants and Purchaser Agents from time to time party thereto, and PNC Bank, National Association, as issuers of Letters of Credit and as Administrator filed as Exhibit 10-b to the Quarterly Report on Form 10-Q for the fiscal quarter ended July 1, 2012, is incorporated herein by reference. |
|   |   |   |
| 10-o-1 |   | First Amendment to Receivables Purchase Agreement dated as of December 14, 2012 among ArvinMeritor Receivables Corporation, as seller, Meritor, Inc., as initial servicer, PNC Bank, National Association, as a Related Committed Purchaser, as an LC Participant, as a Purchaser Agent, as LC Bank and as Administrator, and Market Street Funding, LLC, as a Conduit Purchaser, filed as Exhibit 10-a to Meritor’s Quarterly Report on Form 10-Q for the fiscal quarter ended December 30, 2012, is incorporated herein by reference. |
|   |   |   |
| 10-o-2 |   | Second Amendment to Receivables Purchase Agreement dated June 21, 2013 among ArvinMeritor Receivables Corporation, as seller, Meritor, Inc., as initial servicer, PNC Bank, National Association, as a Related Committed Purchaser, as an LC Participant, as a Purchaser Agent, as LC Bank and as Administrator, and Market Street Funding LLC, as a Conduit Purchaser, filed as Exhibit 10 to Meritor’s Current Report on Form 8-K filed on June 21, 2013, is incorporated herein by reference. |
|   |   |   |
| 10-o-3 |   | Third Amendment to Receivables Purchase Agreement dated as of October 11, 2013 among ArvinMeritor Receivables Corporation, as seller, Meritor, Inc., as servicer, PNC Bank, National Association, as a Related Committed Purchaser, as an LC Participant, as a Purchaser Agent, as LC Bank, as Administrator and as Assignee, and Market Street Funding LLC, as Conduit Purchaser and as Assignor, filed as Exhibit 10-m-16 to the 2013 Form 10-K, is incorporated herein by reference. |
|   |   |   |
| 10-o-4 |   | Fourth Amendment to the Receivables Purchase Agreement dated as of October 15, 2014, by and among ArvinMeritor Receivables Corporation, as Seller, Meritor, Inc., as Initial Servicer, and PNC Bank, National Association, as a Related Committed Purchaser, as an LC Participant, as a Purchaser Agent, as LC Bank and as Administrator, filed as Exhibit 10 to Meritor’s Current Report on Form 8-K filed on October 20, 2014, is incorporated herein by reference. |
|   |   |   |
| 10-p   |   | Fourth Amended and Restated Purchase and Sale Agreement dated June 18, 2012 among Meritor Heavy Vehicle Braking Systems (U.S.A.), LLC, and Meritor Heavy Vehicle Systems, LLC, as originators, Meritor, Inc., as initial servicer, and ArvinMeritor Receivables Corporation, as buyer, filed as Exhibit 10-a to the Quarterly Report on Form 10-Q for the fiscal quarter ended July 1, 2012, is incorporated herein by reference. |
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| 10-p-1 |   | Letter Agreement relating to Fourth Amended and Restated Receivables Purchase Agreement dated as of December 14, 2012 among Meritor Heavy Vehicle Braking Systems (U.S.A.), LLC, Meritor Heavy Vehicle Systems, LLC, ArvinMeritor Receivables Corporation, Meritor, Inc. and PNC Bank, National Association, filed as Exhibit 10-b to Meritor’s Quarterly Report on Form 10-Q for the fiscal quarter ended December 30, 2012, is incorporated herein by reference. |
|   |   |   |
| 10-q   |   | Amendment, dated July 25, 2007, to Receivables Purchase Agreement dated March 13, 2006 between Meritor HVS AB, as seller, and Nordic Finance Limited, as purchaser, and Citicorp Trustee Company Limited, as programme trustee, filed as Exhibit 10-v to Meritor’s Annual Report on Form 10-K for the fiscal year ended September 30, 2008, is incorporated herein by reference. |
|   |   |   |
| 10-r   |   | Purchase and Sale Agreement dated as of August 3, 2010 among Meritor France (as Seller), Meritor, Inc. (as Seller Guarantor) and 81 Acquisition LLC (as Buyer), filed as Exhibit 10 to Meritor’s Current Report on Form 8-K filed on August 5, 2010, is incorporated herein by reference. |
|   |   |   |
| 10-r-1 |   | First Amendment dated as of December 6, 2010 to Purchase and Sale Agreement dated as of August 3, 2010 among Meritor France (as Seller), Meritor, Inc. (as Seller Guarantor) and 81 Acquisition LLC (as Buyer), filed as Exhibit 10 to Meritor’s Current Report on Form 8-K filed December 8, 2010, is incorporated herein by reference. |
|   |   |   |
| 10-r-2 |   | Second Amendment dated as of January 3, 2011 to Purchase and Sale Agreement dated as of August 3, 2010 among Meritor France (as Seller), Meritor, Inc. (as Seller Guarantor) and Inteva Products Holding Coöperatieve U.A., as assignee of 81 Acquisition LLC (as Buyer), as amended, filed as Exhibit 10 to Meritor’s Current Report on Form 8-K filed on January 3, 2011, is incorporated herein by reference. |
|   |   |   |
| 10-s   |   | Purchase and Sale Agreement dated August 4, 2009 among Meritor, Iochpe-Maxion, S.A. and the other parties listed therein, filed as Exhibit 10 to Meritor’s Quarterly Report on Form 10-Q for the fiscal quarter ended June 28, 2009, is incorporated herein by reference. |
|   |   |   |
| *10-t  |   | Employment Agreement between Meritor, Inc. and Kevin Nowlan dated May 1, 2013, filed as Exhibit 10-f to Meritor’s Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2013, is incorporated herein by reference. |
|   |   |   |
| *10-u  |   | Amended and Restated Employment Letter between Meritor, Inc. and Jeffrey A. Craig dated April 29, 2015, filed as Exhibit 10-a-2 to Meritor’s Quarterly Report on Form 10-Q for the fiscal quarter ended March 29, 2015, is incorporated herein by reference. |
|   |   |   |
| *10-v  |   | Letter Agreement dated as of June 5, 2013 between Meritor, Inc. and Ivor J. Evans filed as Exhibit 10-a to Meritor’s Current Report on Form 8-K filed on  June 5, 2013, is incorporated herein by reference. |
|   |   |   |
| *10-w  |   | Letter Agreement dated as of September 11, 2013 between Meritor, Inc. and Ivor J. Evans filed as Exhibit 10-a to Meritor’s Current Report on Form 8-K filed on  September 11, 2013, is incorporated herein by reference. |
|   |   |   |
| *10-x  |   | Option Grant agreement dated as of September 11, 2013 between Meritor, Inc. and Ivor J. Evans, filed as Exhibit 10-z to the 2013 Form 10-K, is incorporated herein by reference. |
|   |   |   |
| *10-y  |   | Form of Performance Share Agreement for grant from Meritor, Inc. to Jeffrey Craig on December 1, 2013, filed as Exhibit 10-zz to the 2013 Form 10-K, is incorporated herein by reference. |
|   |   |   |
| *10-z  |   | Letter Agreement dated as of February 1, 2014 between Meritor, Inc. and Sandra J. Quick, filed as Exhibit 10-aa to Meritor’s Annual Report on Form 10-K for the fiscal year ended September 28, 2014, is incorporated herein by reference. |
|   |   |   |
| *10-aa |   | Compensation Letter dated as of April 29, 2015 between Meritor, Inc. and Jeffrey A. Craig, filed as Exhibit 10-a-1 to Meritor’s Quarterly Report on Form 10-Q for the fiscal quarter ended March 29, 2015, is incorporated herein by reference. |
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| 12     |   | Computation of ratio of earnings to fixed charges, filed as Exhibit 12 to the 2015 Form 10-K, is incorporated herein by reference. |
|   |   |   |
| 21     |   | List of Subsidiaries of Meritor, Inc., filed as Exhibit 21 to the 2015 Form 10-K, is incorporated herein by reference. |
|   |   |    |
| 23-a   |   | Consent of Sandra J. Quick, Esq., Senior Vice President, General Counsel and Secretary, filed as Exhibit 23-a to the 2015 Form 10-K, is incorporated herein by reference. |
|   |   |      |
| 23-b   |   | Consent of Deloitte & Touche LLP, independent registered public accounting firm, filed as Exhibit 23-b to the 2015 Form 10-K, is incorporated herein by reference. |
|   |   |       |
| 23-c   |   | Consent of Bates White LLC., filed as Exhibit 23-c to the 2015 Form 10-K, is incorporated herein by reference. |
|   |   |   |
| 23-d** |   | Consent of Deloitte & Touche LLP, independent auditors, relating to the financial statements of Meritor WABCO Vehicle Control Systems. |
|   |   |    |
| 24     |   | Power of Attorney authorizing certain persons to sign this Annual Report on Form 10-K on behalf of certain directors and officers of Meritor, filed as Exhibit 24 to the 2015 Form 10-K, is incorporated herein by reference. |
|   |   |   |
| 31-a** |   | Certification of the Chief Executive Officer pursuant to Rule 13a-14(a) under the Exchange Act. |
|   |   |    |
| 31-b** |   | Certification of the Chief Financial Officer pursuant to Rule 13a-14(a) under the Exchange Act. |
|   |   |    |
| 32-a** |   | Certification of the Chief Executive Officer pursuant to Rule 13a-14(b) under the Exchange Act and 18 U.S.C. Section 1350. |
|   |   |      |
| 32-b** |   | Certification of the Chief Financial Officer pursuant to Rule 13a-14(b) under the Exchange Act and 18 U.S.C. Section 1350. |

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|---------------------|
|                     |  |  |
| MERITOR, INC.  |
|                     |  |  |
| By:                 |  | /s/ Sandra J. Quick |
|                     |  | Sandra J. Quick |
|                     |  | Senior Vice President, General Counsel and Corporate Secretary |

|                     |
|---------------------|
|                     |  |  |
| MERITOR, INC.  |
|                |   |   |
| By:                 |   | /s/ Kevin A. Nowlan |
|                |   | Kevin A. Nowlan |
|                |   | Senior Vice President and Chief Financial Officer |